Finance Act 1997

[^c14710061]: Words in Sch. 7 para. 5(2)(b) substituted (31.7.1997 with effect on and after 2.7.1997) by 1997 c. 58, s. 25(6)(b)(8) (with s. 3(3))

[^c14710071]: Sch. 7 para. 5(3) inserted (31.7.1997 with effect on and after 2.7.1997) by 1997 c. 58, s. 25(7)(8) (with s. 3(3))

[^c14710081]: Sch. 7 para. 6 repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by 1997 c. 58, ss. 36(4), 52, Sch. 6 para. 21(3)(4), Sch. 8 Pt. II(11) Note (with s. 3(3))

[^c14710091]: Sch. 7 para. 7 repealed (31.7.1997 with effect in relation to payments which are representative of distributions made on or after 6.4.1999) by 1997 c. 58, s. 52, Sch. 8 Pt. II(12) Note 2 (with s. 3(3))

[^c14710101]: Sch. 7 para. 9 repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11) Note (with s. 3(3))

[^c14710121]: Sch. 7 para. 10 repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11) Note (with s. 3(3))

[^c14710131]: Sch. 7 para. 10(1) excluded (19.3.1997 with effect in relation to distributions made on or after 26.11.1996) by 1988 c. 1, s. 247(5D) (as inserted (19.3.1997 with effect in relation to distributions made on or after 26.11.1996) by 1997 c. 16, s. 69, Sch. 7 para. 10)

[^c14710141]: Sch. 7 para. 11 repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11) Note (with s. 3(3))

[^c14709961]: Sch. 7 excluded (28.4.1997) by S.I. 1997/1154, reg. 25(10)

[^c14710151]: 1992 c. 12.

[^c14710161]: 1993 c. 34.

[^c14710171]: 1994 c. 9.

[^c14710181]: Sch. 10 para. 7(1) power fully exercised (20.3.1997): 1.7.1997 appointed by S.I. 1997/991, art. 2

[^c14710191]: Sch. 10 para. 9 repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11) note (with s. 3(3))

[^c14710221]: 1970 c. 9.

[^c14710231]: 1986 c. 60.

[^c14710241]: 1986 c. 41.

[^c14710251]: 1970 c. 9.

[^c14710261]: Sch. 10 para. 16(1)(2) power fully exercised (20.3.1997): 1.7.1997 appointed by 1997/991, art. 2

[^c14710281]: 1970 c. 9.

[^c14710361]: Sch. 12 para. 8 repealed (31.7.1998 with effect in accordance with s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) note

[^c14710371]: Sch. 12 para. 8(1)-(7) excluded (31.7.1998 in relation to periods of account beginning on or after 1.4.1998) by 1998 c. 36, s. 38(1), Sch. 5 para. 74(1)(2)

[^c14710411]: Words in Sch. 12 para. 8(4)(a) substituted (31.7.1998) by 1998 c. 36, s. 46(3)(a), Sch. 7 para. 12

[^c14710451]: Sch. 12 para. 8(8) excluded (31.7.1998) by 1998 c. 36, s. 38(1), Sch. 5 para. 74(1)(2)

[^c14710461]: Sch. 12 para. 8(9) excluded (31.7.1998) by 1998 c. 36, s. 38(1) Sch. 5 para. 74(1)(2)

[^c14710781]: Sch. 12 para. 19(5) added (23.3.1999) by S.I. 1999/498, reg. 16(2)

[^c14710851]: 1996 c. 8.

[^c14710861]: 1996 c. 8.

[^c14710871]: Sch. 14 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c14710931]: Sch. 15 para. 2(2) repealed (31.7.1998 with effect in accordance with s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) note

[^c14710951]: Sch. 15 para. 3 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c14710961]: Sch. 15 para. 4 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c14710991]: Sch. 15 para. 5(1)(2) repealed (31.7.1998 with effect in accordance with s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note

[^c14711011]: Sch. 15 para. 5(3) repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c14711021]: Sch. 12 para. 6 repealed (31.7.1998 with effect in accordance with s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) note

[^c14711031]: Sch. 15 para. 7 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c14711041]: Sch. 15 para. 8 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c14711051]: Sch. 15 para. 9(2): By 2001 c. 2, s. 580, Sch. 4 it is provided (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) that Sch. 15 para. “(9)(2)” is repealed

[^c14711061]: Sch. 16 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c14711151]: 1992 c. 12.

[^c14711161]: 1992 c. 12.

[^c14711171]: Sch. 18 Pt. V(2) note power fully exercised (9.6.1997): 1.7.1997 appointed by S.I. 1997/1433, art. 2

[^c14711181]: Sch. 18 Pt. VI(3) extended (31.7.1998) by 1997 c. 58, s. 4(7) (with s. 3(3))

[^c21847371]: S. 76(7) amendment to earlier affecting provision S.I. 1992/1655, reg. 4 (19.3.1997) by The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997 (S.I. 1997/471), reg. 4

[^c14710881]: 1990 c. 1.

[^c14710891]: 1971 c. 61.

[^c14710901]: 1993 c. 43.

[^c14710911]: 1993 c. 43.

[^c14710921]: 1970 c. 9.

[^c14711071]: 1990 c. 1.

[^c14711081]: 1970 c. 9.

[^c14711091]: 1970 c. 9.

[^c14711101]: 1970 c. 9.

[^c14711111]: 1970 c. 9.

[^c14711121]: 1990 c. 1.

[^c14711131]: 1970 c. 9.

[^c14711141]: 1990 c. 1.

[^key-4ceb78a3a95e3e11c3d6f62b51b1ccd4]: Words in Sch. 18 Pt. VI(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-b2c9db0be6b4e49531d51223eaf083ce]: S. 62 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-36dbdfbbff7836f9c91404ab5d8122e6]: S. 63 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-dae7d02e5e2e5b2d946ab633c640f6e5]: Sch. 2 para. 6 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 1 (with art. 4)

[^key-53f2de9783f503c7f32603f3bcb650d2]: S. 54(5) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-1e265873c9ce7eb72e320b40a5955bcd]: S. 83(1)-(5) repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-37c445269a5403c8f9095fe65fa0dc12]: Words in s. 96(8) omitted (11.1.2005) by virtue of The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004 (S.I. 2004/3379), regs. 1, 5(3)(b)

[^key-aa4514fce00e5f00ca7e778004902861]: Sch. 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-1441bc9af4d072926878940ae0a2a51b]: S. 80(7) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-88178b2e931e097d7f930480b82ed445]: S. 80(1)-(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-8cf0f25bc6f4f5df9211c5e586485b98]: Sch. 7 para. 12(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-9ba90704b687bf92caef814934bd888c]: Sch. 7 para. 8(2)(a) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-cdda318daae360a766d9835dbb629e54]: Sch. 8 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-8d3c71325438cd6c32e6d901c9ff48b5]: S. 54(1)-(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2d32a16714fe8576b31f728427733110]: S. 55 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-1fd76f202d9f44709743ef751e9bb934]: S. 74 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-58c5d88875832c2880c920916af8f1c1]: S. 75 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f5bdb6bfa020309db057e8a79ef62374]: S. 78 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d878cb94fa2976d48783cb58dd4593a6]: S. 80(5)(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ec4f608c52917be1ed9886ea6ea8c333]: S. 81 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-77f6e0a38c6cc04c113bc3d76585ac37]: Sch. 7 para. 12(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d6d5d0b55abe03807a9dc727562209cf]: Words in Sch. 7 para. 12(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d623e28d81b39d61e37744d95927a7c3]: Sch. 10 para. 5(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5cd5a5ef8db099ba97930df04e7a7d7e]: Sch. 10 para. 11 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b473acaf9ae52c48a5fbb85360a77ca2]: Sch. 9 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-7f0d538329a5e47097e07e00daa74b3e]: S. 57 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-3763de8e9d233350be70e0d483bf8cd2]: Words in s. 11(3) substituted (with effect in accordance with s. 7(3) of the amending Act) by Finance Act 2007 (c. 11), s. 7(2)

[^key-4e0c26472b83a92cb25d43ae0a470ca3]: Words in Sch. 1 para. 14(1) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(6)(a)23(1)

[^key-8791469802146c32d80d9c78b8202654]: Words in Sch. 1 para. 14(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(6)(b)23(1)

[^key-4d7525f56bb630908fbdd5ffb82cf6cb]: Sch. 12 para. 18 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(6), Sch. 27 Pt. 2(10)

[^key-ee96ef8a5a79def3f012dbc2db58d33a]: Sch. 12 para. 19(1)-(3) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 4(4)(c), Sch. 27 Pt. 2(10)

[^key-d0cf01b280eb62132e676186c76a6d34]: S. 10(3A)-(3C) inserted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 17(3), 23(2); S.I. 2007/2532, art. 2

[^key-a7724fb155bc706a4202d628b0590192]: Words in s. 10(3)(a) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 17(2)(a), 23(2); S.I. 2007/2532, art. 2

[^key-eb2be9fb8a8fc84ddcada375c344ab6e]: Words in s. 10(3)(b) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 17(2)(b), 23(2); S.I. 2007/2532, art. 2

[^key-723bd7d03affd51cd1ac343b01eba41f]: S. 10(3)(c) repealed (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 17(2)(c), 23(2), Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2

[^key-6bec2105da22c8af74129815102da933]: Words in s. 10(3)(e) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 17(2)(e), 23(2); S.I. 2007/2532, art. 2

[^key-2e6bab69e56bf37df3b67ab850befdab]: Words in s. 10(3)(d) repealed (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 17(2)(d), 23(2), Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2

[^key-f051f2131e2d44eccbae683849aa8e11]: S. 11(10A) inserted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 18(3), 23(2); S.I. 2007/2532, art. 2

[^key-11251f5218c7b23c7cbcc9a5ed458097]: Word in s. 11(11) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 18(4), 23(2); S.I. 2007/2532, art. 2

[^key-b99ada732de11a80462a36014510e422]: Words in s. 15(3) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 19, 23(2); S.I. 2007/2532, art. 2

[^key-791ff229107ba81b2d9d36a872bec462]: Words in Sch. 1 para. 2(1) inserted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(2)23(2); S.I. 2007/2532, art. 2

[^key-59302e35d4341e44627eaedc82274b47]: Sch. 1 para. 2(2)(a)-(b) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(3)23(2); S.I. 2007/2532, art. 2

[^key-ac103978f07045a076566405ff562a53]: Words in Sch. 1 para. 3(4)(a) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(4)(a), 23(2); S.I. 2007/2532, art. 2

[^key-16eb90bdfab37a6ebee0f383851daf83]: Words in Sch. 1 para. 3(4)(a) inserted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(4)(b), 23(2); S.I. 2007/2532, art. 2

[^key-001001169284749359d4b7dab551537d]: Words in Sch. 1 para. 6(10)(a) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(5)(a), 23(2); S.I. 2007/2532, art. 2

[^key-d616bb4b6ddd9779c6d24b2fb89804b5]: Words in Sch. 1 para. 6(11)(a) substituted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(5)(b), 23(2); S.I. 2007/2532, art. 2

[^key-92c2ca32b5c9d36b17bccc32a850170c]: Sch. 2 para. 4(3)-(5) 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-b6ee3d09381eb141d2baf5ec4f83cd9d]: S. 7(5)(a) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(11)(b)(12)

[^key-9df5c6bb5a9b034df7d4d056146a9117]: S. 7(5)(b) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(11)(b)(12)

[^key-57f2296860576aed3cb37b0123ef617f]: S. 7(7) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(c)(i), 26(b)

[^key-4d84b83bc549688f63a83166a56ac144]: S. 7(8)(b) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(11)(b)(12)

[^key-5f00bc61ca209cd6eae447e9f4f46e5b]: Sch. 6 para. 6(5) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(c)(ii), 26(b)

[^key-5da774d00ce92e5c7150cbff11ade531]: S. 35(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 7 (with Sch. 2)

[^key-e1744df4c1fa485410489911ef506ada]: S. 36 omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 8 (with Sch. 2)

[^key-a341d72e33115a87ee3296053a6f35a3]: S. 37(2)-(6) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 9 (with Sch. 2)

[^key-8f665fe67798d6985d17fd8a23ad8fb6]: S. 27(4) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(2)

[^key-81d9ac7332c3f8fa4b12e5169a6a766a]: S. 27(5) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 142(2)

[^key-e38dcca86c7bc04ae67d20c4ca74c6a0]: S. 73 omitted (with effect in accordance with s. 66(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(3)(a)

[^key-1cd33eb67093b2b1eed039e6d99d5373]: S. 77 omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(h)

[^key-d3d1e64b0517ddbe8ce1c061a5cf274a]: S. 79 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(f)

[^key-3b44e7fc1ea0cd47adf1d705c9d92145]: Words in s. 89(8)(a) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 69(2)

[^key-0346123defc5a03b36549fe6632aaf45]: Sch. 12 para. 19(4) omitted (with effect in accordance with Sch. 17 para. 17(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 17(11)(d)

[^key-5beae05dfbca5e19911fc53b1574ce28]: Words in s. 11(7) 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. 242(2)

[^key-0afede386e804bcb04df47d96d722cf1]: Words in s. 11(7) 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. 242(3)

[^key-7e317b2fa3db7b3d11a2bcc57f91b5cd]: S. 65 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-4751567227c2a7dd3cdfd3e57c0789ed]: S. 66 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-bbea65a545e19d0d5202335622bd005b]: Words in Sch. 1 para. 8(11) 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. 243(2)(a)

[^key-dcd799f9f1c6753ac8eff81bb43d66a8]: Words in Sch. 1 para. 8(11) 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. 243(2)(b)

[^key-7e44e51b18163ce151402fa16cba5b87]: Words in Sch. 5 para. 19(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. 244(2)(a)

[^key-c5050b84ec0053ec9f3147a94d19f8a8]: Word in Sch. 5 para. 19(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. 244(2)(b)

[^key-751ee9708772816c8e55202d6dec83d8]: Words in Sch. 5 para. 19(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. 244(3)

[^key-8555b6fa05d9423940d65144b0f46994]: Sch. 7 para. 8(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-e5e315ffc15660ee958a178c4c2ea201]: Sch. 13 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-42320b7491ec90343008ae6814dc167d]: Sch. 13 para. 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. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-cbbf0af71f6c38a91a359d29b9e26db5]: S. 10(2) substituted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(3)(17) (with s. 114(18))

[^key-0757b2d13ad8b37248f8fdc4305c1b4c]: Word in s. 10(3)(e) inserted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(4)(17) (with s. 114(18))

[^key-5648289dfebbf35df609dbcd80b2bf11]: S. 10(4) substituted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(7)(17) (with s. 114(18))

[^key-5d92047e38f060f353fa2ac9c654a04d]: Words in s. 10(3C)(a) inserted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(6)(17) (with s. 114(18))

[^key-00008ac73552e4b184ce2b65155bae0e]: Words in s. 10(5) substituted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(8)(17) (with s. 114(18))

[^key-d8c135a5923632f5ef7caa2e3eebb7c1]: Words in s. 10(6) substituted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(9)(17) (with s. 114(18))

[^key-caa39ab9a1203b9566b4d521a6e947f2]: S. 11(9)(a) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 113(5)(b)(6)

[^key-1d0464d717598db82d44d311ef3a3f5b]: S. 14(4) inserted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(12)(17) (with s. 114(18))

[^key-44b9557e86b7e831bab443dc62776872]: Words in s. 14(2) substituted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(11)(17) (with s. 114(18))

[^key-2a34a1de6cbac7981d395a071f8800c1]: Words in s. 15(3) inserted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(13)(14)(17) (with s. 114(18))

[^key-3fb975072ecbcaa9b72e91f37c86fc97]: Words in s. 15(3) inserted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(13)(15)(17) (with s. 114(18))

[^key-c36467404ad5fb91fb41c32e9781396d]: S. 56(2) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(h)

[^key-17678d015d1aacaa765d18697acbe3d8]: Words in Sch. 1 para. 8(10)(b) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(d)

[^key-4ffc4ddbb893c153cf740a127a7b08a4]: S. 52 omitted (23.11.2009) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 15; S.I. 2009/3024, art. 3 (with art. 4)

[^key-25fa67642f994a56c7e39d0f6db3b899]: Sch. 12 paras. 1-7 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. 232(3), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)

[^key-5a54705637ff0e33e548fd5787d35389]: Sch. 12 paras. 9-17 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. 232(3), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)

[^key-8febd68e2b27ad2cca5e1d0e4ade5af5]: Sch. 12 paras. 20-30 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. 232(3), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)

[^key-4ab6adee8d76110b71af0b16aae91280]: S. 27(11) 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(i); S.I. 2009/511, art. 2 (with art. 4)

[^key-35a3bb71b075c602940d454bfc65dabe]: S. 47(10) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(c); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-94c204ccbf9ada02470fedb90c7006a8]: S. 59 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-23d51e6e1ee4bf08fe1eb1d10aafc974]: S. 64 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-31181c2254aa75cbf7b5a370b3dbfc32]: S. 68 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-7e75423285177c187c0401250aa73257]: S. 82 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. 232(2), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)

[^key-576fef97f8996e6b958308476302c533]: S. 91 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-88dfc9a14c22c2dec5b396bd16b8d566]: Sch. 5 para. 6(2)(b)(c) omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 43(b); S.I. 2010/867, art. 2(1)

[^key-0915fd6fceb7e3f5110f5402c55d0877]: Sch. 10 para. 3 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-c296291d36285315c52765dd0c875f6d]: Sch. 10 para. 4(b)(iii) 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-b6f570d114c7ea5a2e810c1fd5f96bc4]: Sch. 10 para. 10 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-c5d24e7390a49f16fd758ff213c5d9b1]: Sch. 10 para. 13 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-f66a35a5c4e682d3acbf862041f9d058]: Sch. 12 para. 14 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(2), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

[^key-2da9e17985bae53849722ed1c0345e90]: Sch. 12 para. 13 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(2), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

[^key-0f2e02238fa3ea2b91ce8537eadadb42]: Sch. 12 paras. 9-11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(2), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

[^key-659fbf366365ca783fbddfd30f93c2c7]: Sch. 12 paras. 1-7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(2), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

[^key-654f949a0feeb5022bb5414eb979943a]: Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

[^key-9f7c233c015cb96614af2772ab6525e2]: Sch. 12 paras. 15-17 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(3), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

[^M_F_bfb7694a-d905-4d44-d443-363788533235]: Words in Sch. 1 para. 6(11)(a) inserted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(5)(b), 23(2); S.I. 2007/2532, art. 2

[^M_F_1f0d049f-8d8a-45a5-b6ea-864e3dd072b2]: Words in Sch. 1 para. 6(10)(a) inserted (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(5)(a), 23(2); S.I. 2007/2532, art. 2

[^key-95d2fde632cb80c3ad4ce3924a765337]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

[^key-57119bcb45ca4a659e62cf757c749f11]: Word in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3), 4(2), 6(4)(5))

[^key-faa43a291b83892a68189a6c23b6e0b4]: S. 110 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-b91eb7d79f6c1d006816b8082cc7e13f]: S. 10(3A) omitted (17.7.2012) (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 56 (with Sch. 24 para. 62)

[^key-009f34440ae30712f12628513af123e3]: S. 10(3AA) substituted (17.7.2012) (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 48

[^key-e951786c4860f14bc56b240f6db947d1]: S. 67 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(h)

[^key-b0196ba9e7140344165c9af2d694acd1]: S. 61 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-41fe8a8fa5aed376bb56251f63dae371]: Words in s. 96(8) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 83 (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-8b11f3d85875503742f7d56d69d8d633]: Words in s. 51(1) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 126(3) (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-05d4e60dc0075115a8ed190018cd07b9]: S. 51(7) repealed (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 126(4), Sch. 23 Pt. 3 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-42405aea3ace14d1dc046375588353c5]: Words in Sch. 1 para. 12(4) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 20(2) (with Sch. 29)