Finance Act 1995

[^c15674201]: Sch. 6 para. 23 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674211]: Sch. 6 para. 24 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674221]: Sch. 6 para. 25 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674231]: Sch. 6 para. 29 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674241]: Sch. 6 para. 30 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674251]: Sch. 6 para. 31 repealed (19.3.1997 with effect as mentioned in s. 85, Sch. 15 para. 9(1) of the amending Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VI(11) Note

[^c15674261]: Sch. 6 para. 32 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674271]: Sch. 6 para. 33 repealed (19.3.1997 with effect as mentioned in s. 85, Sch. 15 para. 9(1) of the amending Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VI(11) Note

[^c15674281]: Sch. 6 para. 34 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674291]: Sch. 6 para. 35 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674311]: Sch. 6 para. 36 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674321]: Sch. 6 para. 37 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c15674341]: Sch. 7 repealed (29.4.1996 with effect as mentioned in ss. 80-105 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3) Note

[^c15674831]: Sch. 9 para. 3 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 579(1), 580, Sch. 4

[^c15674841]: 1992 c. 12.

[^c15674991]: 1992 c. 12.

[^c15675051]: Sch. 17 para. 4(1) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(6) Note of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(6) Note

[^c15675071]: Words in Sch. 17 para. 22 repealed (29.4.1996 with effect as mentioned in Sch. 22 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(12) Note

[^c15675081]: 1994 c. 9.

[^c15675101]: Sch. 19 repealed (19.3.1997 with effect as mentioned in Sch. 10 para. 7(1) of the amending Act) by 1997 c. 16, ss. 76, 113, Sch. 18 Pt. VI(10) Note 1; S.I. 1997/991, art. 2

[^c15675111]: S.I. 1993/744.

[^c15675121]: 1994 c. 9.

[^c15675131]: 1994 c. 9.

[^c15675211]: 1994 c. 9.

[^c15675221]: Words in Sch. 22 para. 11(2) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(1)(2)

[^c15675231]: Words in Sch. 22 para. 11(3)(a) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(1)(3)(a)(i)

[^c15675241]: Words in Sch. 22 para. 11(3)(a) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(1)(3)(a)(ii)

[^c15675251]: Words in Sch. 22 para. 11(3)(a) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(1)(3)(a)(iii)

[^c15675261]: Sch. 22 para. 11(3)(b) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(1)(3)(b)

[^c15675271]: Words in Sch. 22 para. 12(1) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(4)

[^c15675281]: Words in Sch. 22 para. 12(2)(a) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(5)(a)(i)

[^c15675291]: Words in Sch. 22 para. 12(2)(a) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(5)(a)(ii)

[^c15675301]: Sch. 22 para. 12(2)(b) substituted (11.5.2001) by 2001 c. 9, s. 88, Sch. 29 para. 37(5)(b)

[^c17193161]: Sch. 24 para. 1 repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by Finance Act (c. 23), s. 141, {Sch. 40 Pt. 3(10)} Note 2

[^c17225381]: Sch. 24 para. 2 repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by Finance Act (c. 23), s. 141, {Sch. 40 Pt. 3(10)} Note 2

[^c17226381]: Sch. 24 para. 3 repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by Finance Act (c. 23), s. 141, {Sch. 40 Pt. 3(10)} Note 2

[^c15675341]: Sch. 24 para. 4 repealed (29.4.1996 with effect as mentioned in ss. 80-105 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3) Note

[^c15675351]: Sch. 24 para. 5 repealed (29.4.1996 with effect as mentioned in ss. 80-105 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3) Note

[^c15675361]: Sch. 24 para. 6 repealed (29.4.1996 with effect as mentioned in ss. 80-105 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3) Note

[^c17227151]: Words substituted (with effect as mentioned in s. 79(3) of the amending Act) by Finance Act 2002 (c. 23), s. 79, Sch. 23 para. 22(3) (with Sch. 23 para. 25)

[^c15675381]: 1970 c. 9.

[^c15675411]: Sch. 24 para. 9 repealed (31.7.1998 with effect as mentioned in Sch. 3 of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2) Note

[^c15675421]: 1970 c. 9.

[^c15675431]: 1993 c. 34.

[^c15675481]: Sch. 24 para. 12(1)(2)(4)(5) repealed (31.7.1998 with effect as mentioned in Sch. 3 of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2) Note

[^c15675551]: 1984 c. 43.

[^c17227811]: Sch. 25 para. 6(5) repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt 3(10) Note 2

[^c17228391]: Sch. 25 para. 7 repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt 3(10) Note 2

[^c15675771]: Sch. 28 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. VII Notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. VII Notes 1, 2

[^c15675791]: Sch. 29, Pt. V(1) in force on 1.7.1995.

[^c15675781]: 1970 c. 9.

[^key-aff4fd1b8cfb106c9eb65d6c2cb7b424]: Ss. 43-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-5fcb89ad8206e00f9a0fd31c8e070f6f]: Ss. 91-93 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-4c51d5469aafe6f2a4b169fb1db33753]: S. 108 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-44f59d0fddbc538e800da1bfb662a328]: S. 111 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-528af70e6dda8c4d2460cc3b812c1d33]: S. 137(2)(3) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-9304b333307d039ab406d6c7f1923691]: Word in s. 137(7) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 227 (with Sch. 7)

[^key-fb0d9879539495294d6f6ef939a2118d]: S. 137(8) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-184b6b3ae5927b667d82250264e3ba94]: S. 141 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-537112302f40bf5d04fd0597b3ac43e3]: S. 129 repealed (with effect in relation to accounting periods beginning on or after 1.1.2003 in accordance with s. 155(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 27 para. 7, Sch. 43 Pt. 3(6)

[^key-68fb97fb0e6c35cc45493b50238ab9d9]: S. 108 restored (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2))

[^key-caa05bee64e6b35711458956f71aa4dc]: Sch. 16 repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(13)

[^key-a47e55823bc85d0869a0035cdf240fd6]: Sch. 27 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-26f325ac3c42c77f79def84971281842]: S. 72(4) repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(13)

[^key-53f8aa9dd24a8b1955d376a03bc20f7d]: S. 72(6) repealed (with effect in accordance with Sch. 21 para. 10(8) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(14)

[^key-3fa82455d81cfc2cfae5c4bba11ee7c5]: S. 139 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-9bd12c0ce0057d25a3f6cd63fc313f0a]: Sch. 13 para. 4(2) repealed (with effect in accordance with Sch. 21 para. 10(8) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(14)

[^key-8eba50820ec4c011f7b37f870e9c2d8c]: Sch. 12 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-cfd1598fc045497b2ebd95f53f85f837]: Sch. 22 paras. 8-10 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(8), Sch. 3 (with Sch. 2)

[^key-eef12619fad83db6e1b523d8e160b820]: Sch. 22 paras. 18-20 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(11), Sch. 3 (with Sch. 2)

[^key-9c70204f829e28596c64f89d91363240]: Words in Sch. 22 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(12) (with Sch. 2)

[^key-c2b4751258dcdf38e191a61a5f46a3db]: S. 56 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 476, Sch. 3 (with Sch. 2)

[^key-0d2b4ad138330f3551a1b755dc426346]: S. 62 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-9ead83c58067db7572e0a9eba5db5c1e]: S. 63 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-fcfc3999d5cf572cb123b4ee062da74b]: S. 64 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-1d61a28802426a19ea1fad19af2accb9]: S. 65 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-17e2ddd6a4299e333c860ba7a8fcc0af]: S. 76(2)(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-7ebb83b7783628d989130d53328f657e]: S. 122 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-f9df6268ae9f83026d7d981ab79e1bca]: Words in s. 123 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 478 (with Sch. 2)

[^key-fefde8c99c25dc13a265b92c515e795a]: S. 124 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-9b6ac4247da7dfa9404298634e86c78f]: S. 145(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-a3d7519a63e2639fffa26a7c7f9f2fcb]: Words in s. 157(7) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 482 (with Sch. 2)

[^key-bbb9a4651c33e85663bd0b5ccfe1164e]: Sch. 6 para. 17 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-50de661d14c15927b6c1426200c4cb17]: Sch. 6 para. 38 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-c8b8aa733f197212c103726f6fefca6f]: Sch. 17 para. 2 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-a35e13630918295c3e234c1656f361f3]: Sch. 17 para. 5 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-3c2028aadcc15f2ae487ab34eb5526fa]: Sch. 17 para. 6 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-a2827278eaccb951843b418c5201b534]: Sch. 17 para. 8 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-473aed7d57b73617ecbce6df8257566a]: Sch. 17 para. 9 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-e6a047544c90c6e9af9a38377ee40368]: Sch. 17 para. 11 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-d0e628c2d560b17a8ca8abf53381a824]: Sch. 17 para. 16 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-fcb631f74b7e18e8e276359e46c2ff5b]: Sch. 17 para. 18 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-024899c59e543d3f5b78247a25fbded0]: Sch. 17 para. 19 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-8dcb020fa6c82db48860e0084527ba9a]: Sch. 17 para. 21 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-44f5d60ca5c05c016f4f4406f402485b]: Sch. 17 para. 23 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-e83489ab9ee03b52e35bfbe3222bfc05]: Sch. 17 para. 30 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-e8b5207e9cccaa45d49871a91f114b4d]: Sch. 17 para. 32 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-150bc143b744992b2621beae7c1988b4]: Words in Sch. 18 para. 3(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 483 (with Sch. 2)

[^key-9ff81827334101667b4b20c885fe03eb]: Sch. 22 para. 2 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(2), Sch. 3 (with Sch. 2)

[^key-a7ecc019e021aa28b8ff1b867e9b82ce]: Words in Sch. 22 para. 3(1)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(3)(a) (with Sch. 2)

[^key-016117f839adba49aef30d42f5f174d8]: Words in Sch. 22 para. 3(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(3)(b) (with Sch. 2)

[^key-c7902f9c574fbb6ec113e53e86472541]: Words in Sch. 22 para. 3(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(3)(c) (with Sch. 2)

[^key-3c9a54f4c7040064087e64db4116538b]: Words in Sch. 22 para. 3(4) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(3)(d) (with Sch. 2)

[^key-5c1d80bca81f6093d24520da53a56e2c]: Sch. 22 para. 4 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(4), Sch. 3 (with Sch. 2)

[^key-9509c241500b1dae240674b14079cf1c]: Words in Sch. 22 para. 5(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(5)(a) (with Sch. 2)

[^key-31c15b310ceec1122fbddb6b11c67423]: Words in Sch. 22 para. 5(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(5)(b) (with Sch. 2)

[^key-2a3c77675ad03d53af82a56a02e4f049]: Words in Sch. 22 para. 5(5) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(5)(c) (with Sch. 2)

[^key-2f5310b514c466e6a92f54648c750640]: Sch. 22 para. 6 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(6), Sch. 3 (with Sch. 2)

[^key-a3f5d2640fbae2995bfbcd7fd5725956]: Words in Sch. 22 para. 7(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(7)(a) (with Sch. 2)

[^key-2bf333840b4e3dfff6426386cdc27c6b]: Words in Sch. 22 para. 7(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(7)(b) (with Sch. 2)

[^key-134cd2f55045d554a3e759f0db88f0e2]: Words in Sch. 22 para. 7(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(7)(c) (with Sch. 2)

[^key-5e3544f235bd008c5add76ceb0e9f122]: Words in Sch. 22 para. 7(4) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(7)(d) (with Sch. 2)

[^key-9c761feee921e8cacff1f532b22cd3e8]: Words in Sch. 22 para. 14(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(9) (with Sch. 2)

[^key-06b4d0cb33d32eacd24da0075b386d10]: Words in Sch. 22 para. 15(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(10) (with Sch. 2)

[^key-e6d3913196b722d8ad6c620563fbc44d]: Sch. 25 paras. 2-5 repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(6)

[^key-d054a1d516d39628f37792ad3c0499bb]: Sch. 4 para. 14(7)(b) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1

[^key-9d54a15a124b945945407470be0b1674]: Sch. 4 para. 14(8)(b) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1

[^key-b9676862c9dd0660011a5b40eeeb0f35]: Sch. 4 para. 14(9) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1

[^key-7a945eaafdb88cc841c986c4577b6245]: Sch. 25 para. 6(4) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(6)

[^key-1cc0336a0a1243eb203a457effa90f05]: S. 158 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 60, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-2ce426c4109c6e1ea46799f7f5590095]: S. 5 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-7de3a11d3257253e59357d6e6945d289]: Sch. 2 para. 1 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-885accaedf5d49771a273ce68630d56c]: Sch. 2 para. 2 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-6805e3e33e0889a5612637d0252ec3a4]: Sch. 2 para. 3 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-ee5aa6c958b818e323d4b79068427412]: Sch. 2 para. 5 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-3f08ee39924dcf456921b7f43ee53da1]: Sch. 2 para. 6 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-906442e39d8a77c6101952e496724cb3]: Sch. 2 para. 7 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-91f5b73e45cd5f0636f6154493c2fdbd]: Sch. 2 para. 8 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)

[^key-fbb40ddc7fd269a227b603c9c38c0e08]: Sch. 29 Pt. 1(3) has effect as specified by The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005 (S.I. 2005/1523), art. 2(b)

[^key-3243b5e7c3165aa9d23acb500ee0e6c4]: S. 17 repealed (N.I.) (27.3.2006) by The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455), art. 1(3), Sch. 9; S.R. 2006/21, art. 2 (subject to S.R. 2006/22, arts. 2-7)

[^key-0e1486033bef80798d0bc5c732179ee6]: Sch. 11 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-eb33e662bacbd713f2fda1bbe89faf8f]: Ss. 58-61 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-61fb3994cb5ad1837a9bcfca63ac1fa3]: Sch. 2 para. 4 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

[^key-4bab80016e09d735c921103539f6aa79]: Sch. 9 para. 2 repealed (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-35d7c87bc598cd051a088a1a0e6bb4db]: Sch. 9 para. 6 repealed (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-c19ac484328e43749b986e72b6869bcf]: Sch. 14 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9d482601f5617541612fc54c4b43b134]: Sch. 15 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-41b8dec55f95f69a93bbb412d12427f7]: S. 35 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f35321ab61c5951e3dc7a44ebf1da2cc]: S. 36 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-7eefa820c0d8e8837893c946fd29f707]: S. 40(1)(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-cc619a6dec8444a5268c9891e1cfed9e]: S. 42(2)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d6c7c2491ba4965cd1f0ab8ac544689a]: S. 66 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-0e8d93f17326848311db15c7b6c3e94f]: S. 70 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-fae55312d29983025de98666f4b555db]: S. 71 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4981a387e5259c6071f25a738b6c253e]: S. 73 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 365, Sch. 3 Pt. 1 (with Sch. 2)

[^key-317c10625fef7572ec51880012390e1d]: S. 79 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9f9ee864aa1ff224503379f94852d821]: S. 86 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-869a03066ad2bc4ee31d8f7916844f78]: S. 90 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 366, Sch. 3 Pt. 1 (with Sch. 2)

[^key-7ce4df0308879ae34f938630e0d76aa6]: S. 118 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-274535a3a0d8245f3041acd7977a0794]: S. 119 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4faf8bfba273f3d7355efe2f093afa5a]: S. 128 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 368, Sch. 3 Pt. 1 (with Sch. 2)

[^key-a2a5354c150a3752043d7066e5f8c8b0]: Words in s. 154(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 369(2)(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b57f34b0e0c97c20ab1a2619b417fdf3]: S. 154(1A) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 369(3), Sch. 3 Pt. 1 (with Sch. 2)

[^key-c0e85fa192d59edc2f80145553ce4f57]: Sch. 6 para. 19 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5d670d8a0c29882dcd345ea577f83594]: Sch. 17 para. 13 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4b932d4df4739506a09a3633e7bb16cb]: Sch. 17 para. 14 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-83b39b5b9e94e270cca70a4f0df7b4c6]: Sch. 17 para. 17 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-c73730664d7e794804e58b1ec228b564]: Words in Sch. 22 para. 5(1)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 370(2) (with Sch. 2)

[^key-5aa4a7140a2e0f076ec6d036ca7f47f2]: Words in Sch. 22 para. 17(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 370(3)(a) (with Sch. 2)

[^key-0257cf45880ad12d8dd9e807cf0de1ef]: Words in Sch. 22 para. 17(6)(a)(ii) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 370(3)(b) (with Sch. 2)

[^key-320711c85104987bd44edf5c416aa2e5]: S. 80(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-3847da64f7adc16c4e835285e47855ea]: S. 80(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-3f9e9514a7a9a4841a95db8c713c9dc6]: Sch. 9 para. 5 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(10)

[^key-db81e847fdece7384070eb633d3322c7]: Sch. 3 para. 11(10) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-23a698e4a9793b1be4086f9343ae9ede]: S. 26 repealed (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 5(1) (with Sch. 2)

[^key-7ce83bd06436bd4d827dcb7aa34a956b]: Sch. 17 paras. 27-29 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(a)

[^key-187928cfe9a6794cfe613282fb58458a]: S. 55(8) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(d)

[^key-33370f5f8e3564044ed3835af5ad315e]: S. 81 omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(f)

[^key-0751116acec0b0eb3c6e6f912f3d2526]: S. 83(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 35(2)(a)

[^key-c5ce282b2fbd6418a5fe206beae34931]: Words in s. 5(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 231(2)

[^key-52278ebc32986cf680452ccd984d12e1]: Words in s. 5(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 231(3)

[^key-2861e872f6070b963442ef9a9ee3c024]: S. 76(4)-(6) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-258d89b2c7f802bccf11c9352727e368]: S. 105(4)(b) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 11(a); S.I. 2009/402, art. 2

[^key-fdf68008da77d6bcae93d7b669319426]: S. 117 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-6805f991126a8d932df705eb69b50095]: S. 120 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-38b0d401e9f1d412b1de30e32089076a]: S. 121 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f8518ebaafac52ba05533941329f76aa]: S. 125 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-298fb11e59c4af4b0575c56e3bdcb221]: S. 140 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-cfa4de2ae38569ff07868d1277332c8c]: Sch. 6 para. 2 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-2501f2866e91fd670daba09d2582ec0c]: Sch. 18 para. 2 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b0e50e8253d9581d11f42e0b7a8d7a94]: S. 15 omitted (with effect in accordance with Sch. 5 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(a)

[^key-5b699d658181cfbe3c94809eba0140a4]: S. 134 repealed (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), reg. 1(1), Sch. 2

[^key-2099c8ee735a774738f313e862d8aad5]: Sch. 23 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 279, Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

[^key-8537773b8cf27a0f1ec4f06f0e28e271]: Sch. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-1e2603106d11e1a883fd47ad561e4f74]: S. 32 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(g); S.I. 2009/511, art. 2 (with art. 4)

[^key-13d923769161d27932a4d00e066790c8]: S. 38 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a6df2259d77a8e28f10d08674a5154be]: S. 87 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ce1351393fced5ce8053355ad9794777]: S. 126 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 277, Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)