LegalizeFinance Act 1997
[^key-db4a269601a08b93afeaa91854186160]: Words in Sch. 1 para. 16 substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 20(3) (with Sch. 29)
[^key-57e5590a1ea7fad4f2b775824c75be76]: Sum in Sch. 1 para. 12(3)(a)(i) substituted (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 10 (with reg. 5(1))
[^key-48256e766f50f60e8c263a800b19bdcf]: Words in s. 96(7)(b) substituted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 20(2)
[^key-c0e8834f5ed5fac6293777f8afad6900]: Words in s. 96(8) omitted (1.1.2016) by virtue of The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 20(3)(a)(i)
[^key-6c9349ebf31b18943b801d35f5cb03e9]: Words in s. 96(8) omitted (1.1.2016) by virtue of The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 20(3)(a)(ii)
[^key-c8a4002e97342217d92e490e28b76016]: Words in s. 96(8) inserted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 20(3)(b)
[^key-4d0cd291064e0497c1b5fab9217c3248]: Words in Sch. 5 para. 20(3) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 18
[^key-65fbfff32a049f271b39f50b2def8352]: S. 11(4A)(4B) inserted (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 1(3), 7
[^key-b53915458ed1d03288a4e39ad3f75041]: S. 11(10)(10ZA) substituted for s. 11(10) (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 4, 7
[^key-56210b998d3a40b88f9d30cfa6bd5b8b]: Words in s. 11(2) substituted (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 1(2), 7 (with Sch. 19 para. 8(3)(4))
[^key-c0953260ae81b480166e6cc86ba23b7e]: S. 12(4) omitted (1.10.2019) by virtue of Finance Act 2019 (c. 1), Sch. 19 paras. 5, 7
[^key-6f7541688e6ef40caa87fcbab84bdaef]: S. 12(6) omitted (1.10.2019) by virtue of Finance Act 2019 (c. 1), Sch. 19 paras. 5, 7
[^key-81ed009e42b0ad8689697748ab285533]: Sch. 1 para. 9(1)-(1F) substituted for Sch. 1 para. 9(1) (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 2(2), 7 (with Sch. 19 para. 8(1)(2))
[^key-3161ecd1a5130ca09396cc539c20a0eb]: Sch. 1 para. 9(5)(6) substituted for Sch. 1 para. 9(5) (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 2(5), 7
[^key-091ce4f6b3525b31135beacd4f1e64cc]: Words in Sch. 1 para. 9(2) substituted (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 2(3), 7
[^key-ee1e5e004872b8f4ba5dca5997e75e12]: Sch. 1 para. 9(3) omitted (1.10.2019) by virtue of Finance Act 2019 (c. 1), Sch. 19 paras. 2(4), 7
[^key-8a4bff406becc4af77a8867b5dc7b501]: Sch. 1 para. 9(4) omitted (1.10.2019) by virtue of Finance Act 2019 (c. 1), Sch. 19 paras. 2(4), 7
[^key-e878ef917110e83682fd0894edc19a98]: Words in Sch. 1 para. 11(2) inserted (1.10.2019) by Finance Act 2019 (c. 1), Sch. 19 paras. 3, 7
[^key-b0108f0ca9b114341bad1202b7a38c53]: Words in s. 96(8) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 7(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-2cb06a836b29abb2ecd61fadd8e46105]: Words in Sch. 5 para. 2(4)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 7(3) (with regs. 39-41, 43); 2020 c. 1, Sch. 5 para. 1(1)
[^key-bf4566dcccd5aebb7f2bf05d571570f6]: S. 11(2) Table substituted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 81(1)
[^key-9dcdf82dc8548e937c46e8f6f420e70a]: Word in Sch. 1 para. 12(3)(b)(ii) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))
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The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Petroleum revenue tax: non-field expenditure.
Nil levy on dwelling-house disposals.
Direction to hold trust property on other trusts.
Depositary receipts and clearance services.
Rate bands.
Repurchases and stock lending.
Repurchases and stock lending.
Petroleum revenue tax: non-field expenditure.
Nil levy on dwelling-house disposals.
Inland bearer instruments.
Petroleum revenue tax: non-field expenditure.
Payment of dividends on government stock.
Repurchases and stock lending.
Inland bearer instruments.
Petroleum revenue tax: non-field expenditure.
Payment of dividends on government stock.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Earn-out rights.
Limit on relief for interest.
Depositary receipts and clearance services.
Mergers of authorised unit trusts.
Depositary receipts and clearance services.
Inland bearer instruments.
Petroleum revenue tax: non-field expenditure.
Repayment or cancellation of tax.
Nil levy on dwelling-house disposals.
Inland bearer instruments.
Payment of dividends on government stock.
Nil levy on dwelling-house disposals.
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
Petroleum revenue tax: non-field expenditure.
Petroleum revenue tax: non-field expenditure.
Petroleum revenue tax: non-field expenditure.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Direction to hold trust property on other trusts.
Agricultural property relief.
Repurchases and stock lending.
Set-off against franked investment income.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Rate of gaming duty.
Liability to pay gaming duty.
Removal and disposal of vehicles.
Rate of tax.
Charge to tax where different rates apply.
Charge to tax where different rates apply.
Commencement of sections 21 to 23.
Transitional provision for set-offs etc.
Services subject to the reverse charge.
Repayments of overpayments: unjust enrichment.
Services subject to the reverse charge.
Travelling expenses etc.
Set-off against franked investment income.
Depositary receipts and clearance services.
Repurchases and stock lending.
Repayment or cancellation of tax.
Petroleum revenue tax: non-field expenditure.
Interpretation.
Repayment or cancellation of tax.
Mergers of authorised unit trusts.
Payment of dividends on government stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Rates of tobacco products duty.
Rate of gaming duty.
Liability to pay gaming duty.
Exemption for vehicles for disabled persons.
Commencement of sections 21 to 23.
Repayments and assessments: time limits.
Groups containing bodies of different descriptions.
Earn-out rights.
Agricultural property relief.
Special treatment for certain distributions.
Time from which entitlement runs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Prevention of pre-emption.
Sale of goods donated to charity.
Group supplies using an overseas member.
Payments on account: appeals.
FIDs paid to unauthorised unit trusts.
Phasing out of relief for profit-related pay.
Repurchases and stock lending.
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The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Provisions applying to exempt vehicles.
Provisions applying to exempt vehicles.
Certain fees to be treated as premiums under higher rate contracts.
Group supplies using an overseas member.
Repayments and assessments: time limits.
Transitional provision for set-offs etc.
Transitional provision for set-offs etc.
Repayments and assessments: time limits.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enterprise investment scheme.
FIDs paid to unauthorised unit trusts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
Prevention of pre-emption.
Payments on account: appeals.
Travelling expenses etc.
Travelling expenses etc.
Set-off against franked investment income.
Tax advantages to include tax credits.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax advantages to include tax credits.
Payment of dividends on government stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
Supplemental provisions relating to gaming duty.
Premiums liable to tax at the higher rate.
Prevention of pre-emption.
Sale of goods donated to charity.
Restriction of relief for underlying tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
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