Finance Act 1996

[^key-e5fee77967b0842d2b84a2b71d1b71cf]: Sch. 14 para. 37 repealed (with effect in accordance with s. 47 of the amending Act) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-c33d3e0cf4995ead66601486fa93bdec]: Sch. 14 para. 63 repealed (with effect in accordance with Sch. 10 of the amending Act) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(10)

[^key-c99ec7dee6b539be15acd6260557ccff]: Sch. 15 para. 1(3) repealed (with effect in accordance with Sch. 10 of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 16(5)(d), Sch. 27 Pt. 2(10)

[^key-a22b616d66ba228475c6a78f8aadb496]: Sch. 38 para. 7 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(5)

[^key-1d2dc76feda10567911aa158b0b8ba81]: Sch. 38 para. 12(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(5)

[^key-b5c95ec9917d960d60f4ac571787b43e]: Sch. 3 para. 6 omitted (1.9.2007) by virtue of Finance Act 2007 (c. 11), Sch. 25 paras. 21, 23(2); S.I. 2007/2532, art. 2

[^key-ec540f96394800a140baac027e4cbe92]: S. 43(5) inserted (30.10.2007) by The Landfill Tax (Material Removed from Water) Order 2007 (S.I. 2007/2909), arts. 1, 2

[^key-ec426637c459b8c62b1217eda46ec54a]: Sch. 5 para. 5 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 10(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-6c85f35dc8d8746c6e257e9387b3f262]: Sch. 5 para. 6 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 10(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-4f746130c60236bb076b629eb792d2f0]: Words in s. 53(4)(d) substituted (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 151(2)(4)

[^key-b258bf73d4cd7769148753015b3bba43]: S. 54(1)(ca) inserted (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 151(3)(4)

[^key-b65296a453e7d5e5370c677383d4e9fc]: S. 5(5) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(b), 26(b)

[^M_C_ad0f2260-0b9d-4e58-da00-e90e366515d9]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 95 (as amended (30.6.2008) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008 (S.I. 2008/1463), regs. 1, 2)

[^key-e7f0f88965aebda3ba59e7a0bc63239a]: Ss. 91H, 91I and cross-heading inserted (with effect in accordance with Sch. 22 para. 17(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 22 para. 17(1)

[^key-0af83b9aca71580dbed5c77398866795]: S. 145 omitted (with effect in accordance with s. 70(4) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 70(3)

[^key-0099931cbf7143de708d0e44ec986364]: S. 164(4) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 24(2)

[^key-53234548b195fe609568edd903d8e400]: S. 168(4)-(6) 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(e)

[^key-39c7fcccfdcb569faa78cff15ab88709]: Word in Sch. 5 para. 37(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 7(a)

[^key-0176c4d75a2699c924ca74fe6629c4ea]: Sch. 5 para. 37(1)(c) and word omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 7(b)

[^key-fd3c862c04fe7f3e4c6557bf689fa38e]: Sch. 14 para. 56 omitted (with effect in accordance with Sch. 17 para. 18(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 18(5)(d)

[^key-e21274d324824c0bec6492ed668fdebe]: Sch. 20 para. 36 omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(g)(i)

[^key-b7c8ff3e8b7c719f403d48b902829a62]: Sch. 21 para. 43 omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 75

[^key-8d4577a27eeb750b884592a808030112]: Sch. 38 para. 9 omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(g)(ii)

[^key-7eb3f900f1bef9d0c31c964a45cf7459]: Pt. 4 Ch. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 14

[^key-748b811bb30ca73fb943ea8243745410]: Pt. 4 Ch. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 24(a)

[^key-4ed9bc8ec8dfe7989a1f6ead36376f0e]: S. 54(1)(bb) omitted (1.12.2008) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(b), 3(1)(c) (with art. 3(2))

[^key-6eb40b3c32b07a72d7660fa9e3b5e935]: S. 43B(1)-(3) omitted (1.12.2008) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(b), 3(1)(a) (with art. 3(2))

[^key-a3c7bc31556f1f7ebf8bb3c4093c91fa]: Sch. 5 paras. 18-20 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(e) (with savings in S.I. 2009/511, art. 4(c)); S.I. 2009/571, art. 2 (with art. 6)

[^key-6284928d9f78fd1f20c5ea83558b21e7]: Sch. 15 para. 5(7) applied (with modifications) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 60(5) (with Sch. 2 Pts. 1, 2)

[^key-6dc51b9023cfd25be9bc0e81afa0209e]: S. 154(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. 1 para. 438, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-1ef529e51d62eb95dc9640ce8fd6f643]: S. 154(3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 438, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-474af1d08922478061a8f77210498779]: S. 154(5) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 438, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a6ec0294c7d1b59af43816d5119e3631]: S. 154(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. 1 para. 438, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-be6ddf83e1a11a68ce71388244c4cd36]: S. 154(8) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 438, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-341268b1012d4e7417fdc4c1a68c5592]: Sch. 7 para. 4(1) 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-6d5429a37774986f4674e5b5915bb859]: Sch. 7 para. 4(2)(a) 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-2b4a6bc3c37bc4f7888b0401a18cfa46]: Sch. 7 para. 4(2)(c) 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-cdc535a72506357d298b1609a2d35b60]: Sch. 7 para. 4(3)(4) 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-bbd5d702fbcc2c265392fa633443a219]: S. 55(3A)(3B) inserted (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. 236(6) (with Sch. 3 paras. 2-4)

[^key-44b00c97306ffb511b9c6f366b9d55da]: S. 55(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 236(3) (with Sch. 3 paras. 2-4)

[^key-4edfee529619255628b1e16d68ee4fef]: S. 55(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 236(4) (with Sch. 3 paras. 2-4)

[^key-e3e3bb8b4216fb482e2223f059932f85]: S. 55(3) 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. 236(5) (with Sch. 3 paras. 2-4)

[^key-3b41fd6e9941278ee25b19403a7dd066]: S. 46(2)(c) 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. 233

[^key-97398ffbe66ad574db076d34c8a7473c]: Sch. 15 para. 6(4) substituted for Sch. 15 para. 6(4)-(7) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(4)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-56e206cbbe8938c22b8ae885f03fd8b2]: Words in Sch. 15 para. 6(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(4)(a) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-f25014590e8d877d7d6b6ab507d2341c]: Words in Sch. 15 para. 6(8) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(4)(c)(i) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-b0552edb633531bd14d1c0ce25da1e83]: Words in Sch. 15 para. 6(8) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(4)(c)(ii) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-addba652e3010f94ca6cf521d3673aa3]: Words in Sch. 15 para. 11(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(7)(a) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-c710452164f60918bfd4d6209f7584a7]: Words in Sch. 15 para. 11(3)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(7)(a) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-bf876f460a55167a5f0b3d3dce7d88a5]: Words in Sch. 15 para. 11(6) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(7)(b) (with Sch. 2 paras. 1-10, 54)

[^key-0415388d963e3b72130c65852bb083b3]: Words in Sch. 15 para. 11(8) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(7)(c) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-3e4e225ada47f9c6f890ecef2a355517]: Words in Sch. 15 para. 16(2) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(11)(a)(i) (with Sch. 2 paras. 1-10, 54)

[^key-a8f47715f0476643f909e8ab9a9026bc]: Words in Sch. 15 para. 16(2) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(11)(a)(ii) (with Sch. 2 paras. 1-10, 54)

[^key-c18a908283e94619a2bb24e5b78f88db]: Words in Sch. 15 para. 16(3) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(11)(b)(i) (with Sch. 2 paras. 1-10, 54)

[^key-1185d7895e40dbf6d42806a23f6a7f3d]: Words in Sch. 15 para. 16(3) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(11)(b)(ii) (with Sch. 2 paras. 1-10, 54)

[^key-700c011b011ea61b9603a27f3c78ab03]: Word in Sch. 15 para. 16(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(11)(c) (with Sch. 2 paras. 1-10, 54)

[^key-b453a3da985d2ea448bb698f29089683]: S. 56(5A) inserted (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. 237(7) (with Sch. 3 paras. 2-4)

[^key-abaf9436e547d2baf55f31b91f582335]: S. 56(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(2) (with Sch. 3 paras. 2-4)

[^key-e51ec27d45aed2d332dc71db718c0cf3]: Words in s. 56(2) 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. 237(3) (with Sch. 3 paras. 2-4)

[^key-80a9d592456f44769a76f9f2f3a22f26]: Words in s. 56(3) 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. 237(4) (with Sch. 3 paras. 2-4, 9(2)(d))

[^key-eac4ec22b58834a4bd70748124cfe42c]: Words in s. 56(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. 237(5) (with Sch. 3 paras. 2-4, 9(2)(d))

[^key-924e3d5f629bb79b116dbbd77ff9ff33]: Words in s. 56(5) 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. 237(6) (with Sch. 3 paras. 2-4, 9(2)(d))

[^key-cdfd4ab55447e7e1f9e537f4cd5de5a4]: S. 56(8) 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. 237(8) (with Sch. 3 paras. 2-4)

[^key-baa7d3be52e1a569dce30c85a80ab33e]: Words in Sch. 5 para. 59 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. 240(4)(a)

[^key-b5a19bcaca260cd51c83f8a8f4bfb38d]: Words in Sch. 5 para. 59 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. 240(4)(b)

[^key-85c888a697518046dbd78e3770d6b02d]: Words in Sch. 5 para. 59 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. 240(4)(c)

[^key-18dd1c91c7e4ee1b5532d42fec5674a8]: Words in s. 197(2)(a) 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. 239(2)(a)

[^key-f6055dd48a9779551e6639b02aea373b]: Words in s. 197(2)(b) inserted (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. 239(2)(b)

[^key-3b007e5cc417d553f9a793647e370b4a]: Words in s. 197(2)(c) 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. 239(2)(c)

[^key-4eb33a0c737a8f8e58b6a7dc51a5c881]: Words in s. 197(2)(d) inserted (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. 239(2)(d)

[^key-4b8a54e92eb7d07500aebf14fa12c3a1]: Words in s. 197(2)(g) 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. 239(2)(e)

[^key-08c3522db80cdd5db3c5567cc7d46b40]: Words in s. 197(2)(h)(i) 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. 239(2)(f)

[^key-0f2a395c828d42e01a0c8abe1caafe93]: Sch. 15 para. 19(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-fff1842fffc292221fc5a911084c79fa]: Sch. 15 para. 19(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. 1 para. 444(14)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-c157bc9d6540575e4915189940487e48]: Words in Sch. 15 para. 19(3A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-f683bd48b3db46e9698b9861e5340043]: Words in Sch. 15 para. 19(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(b) (with Sch. 2 paras. 1-10, 54)

[^key-da2dd8a34d800294f35897b72e0a6bdf]: Words in Sch. 15 para. 19(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(b) (with Sch. 2 paras. 1-10, 54)

[^key-a1e4862e3c255273eda61274fe9ad422]: Words in Sch. 15 para. 19(6) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-aa480ca671dc54e9f180b2878d5f9c96]: Words in Sch. 15 para. 19(7) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-1e63e4f1955f00b5960af57b4daf69f0]: Words in Sch. 15 para. 19(8) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-89dcd72759e6f9c42a95ca4d126e59f0]: Sch. 15 para. 19(10) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-faf1bd7825a629b1d20983c3f0bd440d]: Words in Sch. 15 para. 19(11)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(14)(d) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-ff6ec43c7992af6d68ce2f6e9fbb2788]: Sch. 15 para. 20(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(15)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-a73e1d78debef4770869d80f2563718e]: Words in Sch. 15 para. 20(2A) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(15)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-bb162135907cfed3c5c662cdf916b94c]: Words in Sch. 15 para. 20(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(15)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-7bc583ebd39b442ed100294f26e323f1]: Words in Sch. 15 para. 20(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(15)(c) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-a33e701ef7e8cffa66bb0b39b870e9b2]: Words in Sch. 15 para. 9(1) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(5)(a) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-ab77e59260971fd7801bc476930f3868]: Words in Sch. 15 para. 9(2) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(5)(b)(i) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 54)

[^key-46ad7a6cc3bef280e7b1992ccaeb7ecd]: Words in Sch. 15 para. 9(2) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(5)(b)(ii) (with Sch. 2 paras. 1-10, 54)

[^key-76fd9400b21414727ce5e9dd737654bc]: Word in Sch. 15 para. 12(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(9)(a) (with Sch. 2 paras. 1-10, 54)

[^key-e2fb666c6b9f34cd6e8e38780d7d88f8]: Words in Sch. 15 para. 12(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(9)(b)(i) (with Sch. 2 paras. 1-10, 54)

[^key-80b91e64ac6c12548c0884ad172a730f]: Words in Sch. 15 para. 12(3) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(9)(b)(ii) (with Sch. 2 paras. 1-10, 54)

[^key-3dfc8a990ebfb06e47144d96002615ce]: Words in Sch. 15 para. 5(7) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(3)(c)(i) (with Sch. 2 paras. 1-10, 54)

[^key-39870916a9282c17facae7c9267385a9]: Words in Sch. 15 para. 5(7) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(3)(c)(ii) (with Sch. 2 paras. 1-10, 54)

[^key-4bd895dcded9942defab98f8b4eab66b]: Words in Sch. 15 para. 5(7) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(3)(c)(iii) (with Sch. 2 paras. 1-10, 54)

[^key-7504dc6f35b57efcc3bc307be187d26c]: Words in Sch. 15 para. 5(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(3)(a) (with Sch. 2 paras. 1-10, 54)

[^key-152f6d2a1beae8cad82b44f82588231f]: Words in Sch. 15 para. 5(6)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(3)(b)(i) (with Sch. 2 paras. 1-10, 54)

[^key-2ce89815b87e709449b064fc67a2acd4]: Words in Sch. 15 para. 5(6)(b) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(3)(b)(ii) (with Sch. 2 paras. 1-10, 54)

[^key-02d6aa9c20f3166162caac3f64ce7bb2]: Sch. 8 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 440, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-aa0dcec25ee2b64c5c886e6fcc830a48]: Words in Sch. 15 para. 17(1) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(12)(a) (with Sch. 2 paras. 1-10, 54)

[^key-99cff3bed17e133cba1d12cb23e8f102]: Words in Sch. 15 para. 17(3) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(12)(b)(i) (with Sch. 2 paras. 1-10, 54)

[^key-a477fe74854dac84e843020f5a00272a]: Words in Sch. 15 para. 17(3) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(12)(b)(ii) (with Sch. 2 paras. 1-10, 54)

[^key-b19dc4d4c03c4a6ad1b0a896a0edf824]: Sch. 15 para. 21(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(16)(a), Sch. 3 Pt. 1 (with , Sch. 2 paras. 1-10, 54)

[^key-f3cbacfb28ecfb41236afd87727b5029]: Words in Sch. 15 para. 21(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(16)(b) (with Sch. 2 paras. 1-10, 54)

[^key-20df6195ba635118e078e62cc173220a]: Words in Sch. 15 para. 21(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(16)(b) (with Sch. 2 paras. 1-10, 54)

[^key-b9d90b3cb32a95009ca48cdc8b5164a6]: Words in s. 54 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. 234(3) (with Sch. 3 paras. 2-4)

[^key-3808a7e6a464796276cd8955d179bbd7]: S. 54(3)-(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 234(4) (with Sch. 3 paras. 2-4)

[^key-d2615781d92fb31428b23f64f46e5b96]: S. 80 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 403, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-8968f97ff477027d492e80db76e208a7]: Words in s. 70(1) 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. 238(2)

[^key-c8874a83aa0aab8328e076f5021e056d]: Words in s. 70(1) inserted (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. 238(3)

[^key-31715a1391b9e034f7bf7ec1817c3e02]: S. 124(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 11(b); S.I. 2009/402, art. 2

[^key-fa79b68f00340310ea41090a0574f4f0]: S. 124(6) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 11(b); S.I. 2009/402, art. 2

[^key-a65f5c6373dabbcc39f6de3d318e8c88]: Ss. 54A-54G inserted (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. 235 (with Sch. 3 paras. 2-4)

[^key-b86212f3e525e3785a84fa61519d2337]: S. 54 heading 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. 234(2) (with Sch. 3 paras. 2-4)

[^key-702e660cbc743c431b6e9d286ab9590f]: S. 55 heading 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. 236(2) (with Sch. 3 paras. 2-4)

[^key-805bd8544eed07b100ae3b689882516d]: S. 81 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 404, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d3e7d71da3fc7391cdc63c5ebb7ae741]: S. 82 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 405, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3898ef5c71fbc26e57d910762a13db49]: S. 83 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 406, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-46e1c40f4409fad165758350676d1b95]: S. 84 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 407, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-2d1eacc6e658952c61c5abf59f6489b9]: S. 87 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 412, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d29f7749e80635b25a3b80388c4ecdff]: S. 88 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 414, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a689282c3e67e2ac44e713d38a2bdf65]: S. 84A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 408, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b0f6edadf03a7cd941c67407448f821e]: S. 85A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 409, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-381956f7582ce173d55299d46932d0f8]: S. 85B repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 410, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e7e546faf94a3fd1689ab24e3516af13]: S. 85C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 411, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-047fe653129630338cd22d8d7ec420e9]: S. 87A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 413, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-75aa42762d40a40c3dda9dfc0fe9598f]: S. 88A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 415, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-491e117e478058fb48ef9d11ebe092f6]: S. 90A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 416, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b23025a62803edb7fe5072cd52ee718e]: S. 91A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 417, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b7fa2a7f81a40691d0d8e979c257f6e8]: S. 91B repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 418, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f124a94f0a537d88eda1ff2032d4e18a]: S. 91C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 419, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-dd0cbf5bfd52ca968cecc9ac564848b5]: S. 91D repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 420, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-efe5c79c711ef5704eb77bdd994e0733]: S. 91E repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 421, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-5895b8b431b14beb9dc93a597a026d5e]: S. 91F repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 422, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-cba1ccadafcbc9b233683249071fd93f]: S. 91G repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 423, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-5b94d82f89173c626173db9eec4af3a5]: S. 91H repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 424, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-6a2a4420a5507e74399efba6d5780a53]: S. 91I repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 425, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d2033ebf8312dce42c7410efe0557010]: S. 93C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 426, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-93bfbd85c4c3f0a99ff0a85fafd99d0a]: S. 94 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 427, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d8e7cea70b47bd95d6adc456f9f914d6]: S. 94A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 428, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)