LegalizeReform history
Finance Act 1997
56 versions
· 1997-03-19
2024-02-22
Finance Act 1997
2022-04-01
Finance Act 1997
2021-04-01
Finance Act 1997
2020-12-31
Finance Act 1997
2020-04-01
Finance Act 1997
2019-10-01
Finance Act 1997
2017-11-16
Finance Act 1997
2016-11-30
Finance Act 1997
2016-09-15
Finance Act 1997
2016-01-01
Finance Act 1997
2015-03-26
Finance Act 1997
2015-03-12
Finance Act 1997
2014-12-01
Finance Act 1997
2014-07-17
Finance Act 1997
2013-07-17
Finance Act 1997
2013-04-01
Finance Act 1997
2013-01-31
Finance Act 1997
2012-07-17
Finance Act 1997
2012-05-08
Finance Act 1997
2011-07-19
Finance Act 1997
Changes on 2011-07-19
@@ -14,7 +14,7 @@
- (3) This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.
#### Gaming duty to replace gaming licence duty.
#### Rate of gaming duty.
##### 2
@@ -314,10 +314,10 @@
| *Part of gross gaming yield* | *Rate* |
| --- | --- |
| The first £1,975,000 | 15 per cent |
| The next £1,361,500 | 20 per cent |
| The next £2,385,000 | 30 per cent |
| The next £5,033,500 | 40 per cent |
| The first £2,067,000 | 15 per cent |
| The next £1,425,000 | 20 per cent |
| The next £2,496,000 | 30 per cent |
| The next £5,268,000 | 40 per cent |
| The remainder | 50 per cent |
- (3) Where, in an accounting period, unregistered gaming takes place on any premises, the amount of gaming duty which is charged on those premises for that period shall be equal to 50 per cent of the gross gaming yield in that period from the premises.
@@ -5755,9 +5755,9 @@
#### Rates of duty on spirits and wines of equivalent strength.
#### Rates of duty on lower strengths of wine and made-wine.
#### Cider labelled as strong cider.
#### Duty on sparkling cider.
#### Cider labelled as made-wine.
#### Rates of hydrocarbon oil duties and of rebates.
@@ -5767,7 +5767,7 @@
#### Removal and disposal of vehicles.
#### Premiums liable to tax at the higher rate.
#### Rate of tax.
#### Charge to tax where different rates apply.
@@ -5781,1218 +5781,1218 @@
#### Groups containing bodies of different descriptions.
#### Charge and rates of income tax for 1997-98.
#### Limit on relief for interest.
#### Modification of indexed allowances.
#### FIDs paid to unauthorised unit trusts.
#### Earn-out rights.
#### FIDs paid to unauthorised unit trusts.
#### Enterprise investment scheme.
#### Mergers of authorised unit trusts.
#### Set-off against franked investment income.
#### Depositary receipts and clearance services.
#### Inland bearer instruments.
#### Depositary receipts and clearance services.
#### Petroleum revenue tax: non-field expenditure.
#### Earn-out rights.
#### Payment of dividends on government stock.
#### Mergers of authorised unit trusts.
#### Agricultural property relief.
#### Repurchases and stock lending.
#### Depositary receipts and clearance services.
#### Depositary receipts and clearance services.
#### Direction to hold trust property on other trusts.
#### Payment of dividends on government stock.
#### Repayment or cancellation of tax.
#### Petroleum revenue tax: non-field expenditure.
#### Nil levy on dwelling-house disposals.
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.
##### 1
The repeals in the Bankruptcy (Scotland) Act 1985, the Insolvency Act 1986 and the Insolvency (Northern Ireland) Order 1989 shall not apply in relation to any amount due in respect of duty chargeable for a period beginning before 1st October 1997.
##### 2
The other repeals have effect in relation to any gaming on or after 1st October 1997.
##### 1
These repeals have effect (subject to Notes 2 and 3 below) in accordance with section 61(2) and (3) of this Act.
##### 2
These repeals do not affect the operation of any of the repealed provisions, or prevent the exercise of any power under those provisions, in relation to profit periods beginning before 1st January 2000 or for purposes connected with, or with the doing or not doing of anything in or in relation to, any such periods.
##### 3
The repeal of Schedule 8 to the Taxes Act 1988 does not affect the application of any of the provisions of paragraph 7 of that Schedule by any of—
- (a) section 360A(5) and (7) of that Act;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) paragraph 16(4) and (6) of Schedule 5 to the Finance Act 1989.
##### 1
Subject to Note 2 below, these repeals have effect in accordance with paragraph 12(4) of Schedule 7 to this Act.
##### 2
The repeal in section 231(1) of the Taxes Act 1988 has effect in accordance with paragraph 8(3) of that Schedule.
##### 1
These repeals (except those to which Notes 2 to 6 below apply) have effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order under paragraph 7(1) of Schedule 10 to this Act.
##### 2
The repeal of paragraph 6 of Schedule 23A to the Taxes Act 1988 and—
- (a) the repeals in paragraph 1(1) of that Schedule of the definitions of “unapproved manufactured payment” and “unapproved stock lending arrangement”, and
- (b) the repeal of paragraph (b) of paragraph 1(2) of that Schedule, and
- (c) the repeals in paragraph 7(3) of that Schedule,
have effect in relation to manufactured payments made on or after such day as may be appointed by order under paragraph 7(1) of Schedule 10 to this Act.
##### 3
Subject to Note 6 below, the repeals of the following provisions, that is to say—
- (a) sections 387(3)(f), 737, 737C(5), (6) and (11B) and 738(3) and (4) of the Taxes Act 1988,
- (b) paragraphs 5 and 7(2) of Schedule 23A to that Act, and
- (c) section 97(5) of the Finance Act 1996,
together with the repeals listed in Note 4 below, have effect in relation to payments made on or after such day as may be appointed by order under paragraph 16(1) of Schedule 10 to this Act.
##### 4
The repeals mentioned in Note 3 above are—
- (a) any repeal of an enactment amending a provision specified in Note 3 above;
- (b) the repeal of the references to section 737 of the Taxes Act 1988 in sections 737A(5) and 737C(2)(b) and (7)(b) of that Act and in section 97(4) of the Finance Act 1996;
- (c) the repeal of the reference to section 737C(6) of the Taxes Act 1988 in section 737C(9) of that Act;
- (d) the repeal of the enactments amending paragraph 2 of Schedule 23A to that Act; and
- (e) the repeal in paragraph 7(1) of that Schedule.
##### 5
The repeals of the provisions which amend, or authorise the amendment of, section 21 of the Taxes Management Act 1970 have effect in accordance with paragraph 16(2) and (3) of Schedule 10 to this Act.
##### 6
The repeal of section 737(8) of the Taxes Act 1988 has effect subject to paragraph 16(3) of Schedule 10 to this Act; and the repeal of the entry relating to section 737(8) in the Table in section 98 of the Taxes Management Act 1970 has effect accordingly.
##### 1
These repeals have effect, subject to the following notes and paragraph 2(8) of Schedule 16 to this Act, for chargeable periods ending on or after 24th July 1996.
##### 2
The repeal in section 54(1) of the Capital Allowances Act 1990 does not apply where the purchaser acquired the relevant interest before that date.
##### 3
The repeals in sections 55(4) and 56 of that Act do not apply where the lease was granted before that date.
##### 4
The repeal of section 59(10) of that Act does not apply where the fixture ceased to belong to the former owner before that date.
##### 1
The repeals of sections 80A to 80C of the Finance Act 1986 and sections 97 to 99 of this Act have effect in accordance with section 108 of the Finance Act 1990.
##### 2
The repeals in sections 67, 69, 70 and 72 of the Finance Act 1986 have effect in accordance with section 99 of this Act.
##### 3
The repeal of section 81 of the Finance Act 1986 has effect in accordance with section 97 of this Act.
##### 4
The repeals of section 82 of the Finance Act 1986 and section 53 of the Finance Act 1987 have effect in accordance with section 98 of this Act.
##### 5
The repeals in sections 87 and 88 of the Finance Act 1986 have effect in accordance with section 106 of this Act.
##### 6
The repeals of sections 88A, 88B and 89AA of the Finance Act 1986 and sections 100 to 106 of this Act have effect in accordance with section 110 of the Finance Act 1990.
##### 7
The repeal of section 89 of the Finance Act 1986 and the repeal in Schedule 7 to the Finance Act 1987 have effect in accordance with section 102 of this Act.
##### 8
The repeals of section 89B of the Finance Act 1986 and section 191 of the Finance Act 1996 have effect in accordance with section 103 of this Act.
##### 9
The repeal of section 90(3)(b) of the Finance Act 1986 has effect in accordance with section 105 of this Act.
##### 10
The repeals in sections 93, 94 and 96 of the Finance Act 1986, in Schedule 13 to the Finance Act 1988 and in section 194 of the Finance Act 1996 have effect in accordance with section 104 of this Act.
## Editorial notes
[^c14706471]: [S. 1](https://www.legislation.gov.uk/ukpga/1997/16/section/1) wholly in force at 6 o'clock in the evening of 26.11.1996 see [s. 1(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/1/3).
[^c14706481]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706491]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706501]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706511]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706521]: [S. 6](https://www.legislation.gov.uk/ukpga/1997/16/section/6) wholly in force at 6 o'clock in the evening of 26.11.1996 see [s. 6(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/6/5).
[^c14706531]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14706551]: S. 7(3)(9)(e) repealed (1.10.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. I(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I/1) Note 1; [S.I. 2000/2674](https://www.legislation.gov.uk/uksi/2000/2674), [art. 2](https://www.legislation.gov.uk/uksi/2000/2674/article/2)
[^c14706571]: S. 7(10) power fully exercised (6.8.1997): 15.8.1997 appointed by [S.I. 1997/1960](https://www.legislation.gov.uk/uksi/1997/1960), [art. 2](https://www.legislation.gov.uk/uksi/1997/1960/article/2)
[^c14706581]: [S. 8](https://www.legislation.gov.uk/ukpga/1997/16/section/8) wholly in force at 6 o'clock in the evening of 26.11.1996 see [s. 8(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/8/2).
[^c14706591]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c14706611]: [S. 9](https://www.legislation.gov.uk/ukpga/1997/16/section/9) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. I(4) Note 2 of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I/4)
[^c14706621]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706631]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14706651]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c14706801]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706811]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706821]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14706831]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14706861]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706871]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706881]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706891]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706901]: [S. 20(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/20/4) power fully exercised (3.10.1997): 8.10.1997 appointed by 1997/2392, art. 2
[^c14706911]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706921]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706931]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706941]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706951]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706961]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706971]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706981]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706991]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707001]: [1975 c. 26](https://www.legislation.gov.uk/ukpga/1975/26).
[^c14707011]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707021]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707031]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707041]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707051]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707061]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c14707071]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707081]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707091]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707101]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c14707111]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c16375731]: [S. 39(2)-(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/39/2) repealed (24.7.2002 with effect in accordance with s. 22(3) of the repealing Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 2(1)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/2/1)
[^c14707121]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c14707131]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707141]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707151]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707161]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707171]: [S. 45](https://www.legislation.gov.uk/ukpga/1997/16/section/45) wholly in force at 19.3.1997; [s. 45(1)-(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/45/1) in force at 4.12.1996 see [s. 45(4)(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/45/4/5); [s. 45(4)-(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/45/4) in force at Royal Assent.
[^c14707181]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707191]: S. 47 wholly in force at 19.3.1997; s. 47(1) in force at 18.7.1996 see s. 47(2); s. 47(2)-(5) in force at Royal Assent; s. 47(6)-(8) in force at 4.12.1996 see s. 47(9); s. 47(9)-(12) in force at Royal Assent.
[^c14707201]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707211]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707221]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707241]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c14707251]: [S. 48](https://www.legislation.gov.uk/ukpga/1997/16/section/48) wholly in force at 19.3.1997; [s. 48(1)](https://www.legislation.gov.uk/ukpga/1997/16/section/48/1) in force at 18.7.1996 see [s. 48(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/48/2); [s. 48(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/48/2) in force at Royal Assent.
[^c14707261]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707271]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707281]: [1968 c. 2](https://www.legislation.gov.uk/ukpga/1968/2).
[^c14707301]: S. 51(5)(da) inserted (11.5.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 27](https://www.legislation.gov.uk/ukpga/2001/9/section/27), [Sch. 5 para. 14](https://www.legislation.gov.uk/ukpga/2001/9/schedule/5/paragraph/14)
[^c14707311]: S. 51(5)(f) inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 30(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/30/2), [Sch. 7 para. 7(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/7/paragraph/7/2)
[^c14707461]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14707471]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707481]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707491]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707501]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707511]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707521]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14707531]: [S. 53(9)](https://www.legislation.gov.uk/ukpga/1997/16/section/53/9) power fully exercised (9.6.1997): 1.7.1997 appointed by [S.I. 1997/1432](https://www.legislation.gov.uk/uksi/1997/1432), [art. 2](https://www.legislation.gov.uk/uksi/1997/1432/article/2)
[^c14707551]: [S. 58](https://www.legislation.gov.uk/ukpga/1997/16/section/58) repealed (31.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/3) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14707641]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c14707651]: [S. 70](https://www.legislation.gov.uk/ukpga/1997/16/section/70) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3
[^c14707681]: [S. 71](https://www.legislation.gov.uk/ukpga/1997/16/section/71) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4) Note
[^c14707691]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14707701]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c14707711]: [S. 72](https://www.legislation.gov.uk/ukpga/1997/16/section/72) repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 to the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note
[^c14707771]: [S. 84](https://www.legislation.gov.uk/ukpga/1997/16/section/84) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14707791]: [S. 86](https://www.legislation.gov.uk/ukpga/1997/16/section/86) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14707801]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707811]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707821]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707831]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707851]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707861]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707871]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c14707881]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c14707891]: [S.I. 1994/1291](https://www.legislation.gov.uk/uksi/1994/1291).
[^c14707901]: [S.I. 1994/1292](https://www.legislation.gov.uk/uksi/1994/1292).
[^c14707911]: [S.I. 1994/1293](https://www.legislation.gov.uk/uksi/1994/1293).
[^c14707921]: [S.I. 1994/2710](https://www.legislation.gov.uk/uksi/1994/2710) (S.138).
[^c14707931]: S.R. (N.I.) [1995 No.134](https://www.legislation.gov.uk/ukcm/1995/134).
[^c14707971]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14707981]: Words in [s. 95(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/95/4) substituted (1.12.2001 with effect as mentioned in art. 99(2) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 99(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/99/1)
[^c14707991]: [1946 c. 64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c14708021]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708031]: S. 96(7)(a)(b) substituted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/2)
[^c14708041]: Definition of “contract of insurance” in s. 96(8) inserted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(3)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/3/a)
[^c14708051]: Definitions of “general insurance company”, “insurance business transfer scheme” and “insurance company” in s. 96(8) substituted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) for the definition of “insurance company” by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(3)(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/3/b)
[^c14708061]: Definitions of “the third life insurance directive” and “the third non-life insurance directive” in s. 96(8) inserted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(3)(c)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/3/c)
[^c14708071]: O.J. No. L228, 11.08.1992, pp. 1-23.
[^c14708081]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708091]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708101]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14708111]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14708121]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c14708131]: [S. 97(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/97/6) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708211]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708221]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708231]: [S. 98(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/98/4) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708281]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708341]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708351]: Words in the definition of “authorised unit trust” in s. 100(4) substituted (1.12.2001 with effect as mentioned in art. 101(2) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 101(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/101/1)
[^c14708361]: [1946 c. 64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c14708411]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708421]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708461]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14708471]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14708481]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c14708491]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14708501]: [S. 102(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/102/6) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708571]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708581]: [S. 103(8)](https://www.legislation.gov.uk/ukpga/1997/16/section/103/8) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708621]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708631]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708671]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708681]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708691]: [1967 c. 54](https://www.legislation.gov.uk/ukpga/1967/54).
[^c14708701]: [1967 c. 20 (N.I.)](https://www.legislation.gov.uk/apni/1967/20).
[^c14708711]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14708721]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14708801]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708811]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14708821]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708831]: [1930 c. 28](https://www.legislation.gov.uk/ukpga/1930/28).
[^c14708841]: [1954 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1954/23).
[^c14708911]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c14708921]: [1892 c. 39](https://www.legislation.gov.uk/ukpga/1892/39).
[^c14708931]: [1971 c. 80](https://www.legislation.gov.uk/ukpga/1971/80).
[^c14708941]: [1993 c. 28](https://www.legislation.gov.uk/ukpga/1993/28).
[^c14709031]: Words in s. 110(5)(a) repealed (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [ss. 6](https://www.legislation.gov.uk/ukpga/1999/2/section/6), [26(3)](https://www.legislation.gov.uk/ukpga/1999/2/section/26/3), [Sch. 6 para. 10(2)](https://www.legislation.gov.uk/ukpga/1999/2/schedule/6/paragraph/10/2), [Sch. 10 Pt. I](https://www.legislation.gov.uk/ukpga/1999/2/schedule/10/part/I); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c14709041]: [1995 c. 18](https://www.legislation.gov.uk/ukpga/1995/18).
[^c14709051]: S.I 1995/2705 (N.I. 15).
[^c14709071]: S. 110(5A) inserted (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 6](https://www.legislation.gov.uk/ukpga/1999/2/section/6), [Sch. 6 para. 10(3)](https://www.legislation.gov.uk/ukpga/1999/2/schedule/6/paragraph/10/3); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c16572511]: Words in s. 110(5A) substituted (31.7.2002) by [Employment Act 2002 (c. 22)](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para. 50](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/50); [S.I. 2002/1989](https://www.legislation.gov.uk/uksi/2002/1989), [art. 2](https://www.legislation.gov.uk/uksi/2002/1989/article/2)
[^c14709091]: S. 110(7) power fully exercised (26.6.1997): 2.7.1997 appointed by [S.I. 1997/1603](https://www.legislation.gov.uk/uksi/1997/1603), [art. 2](https://www.legislation.gov.uk/uksi/1997/1603/article/2)
[^c14709181]: [S. 111](https://www.legislation.gov.uk/ukpga/1997/16/section/111) repealed (19.11.1998) by [1998 c. 43](https://www.legislation.gov.uk/ukpga/1998/43), [s. 1(1)](https://www.legislation.gov.uk/ukpga/1998/43/section/1/1), [Sch. 1 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/43/schedule/1/part/IV) Group 5
[^c14709191]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14709221]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709241]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709261]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709271]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709281]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14709291]: [Sch. 1 para. 13(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/13/1) ceases to have effect (1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 13](https://www.legislation.gov.uk/ukpga/1997/16/section/13), [Sch. 1 para. 13(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/13/2); [S.I. 1997/1433](https://www.legislation.gov.uk/uksi/1997/1433), [art. 2](https://www.legislation.gov.uk/uksi/1997/1433/article/2)
[^c14709311]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14709321]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709331]: [1968 c. 65](https://www.legislation.gov.uk/ukpga/1968/65).
[^c14709341]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c14709351]: [1968 c. 65](https://www.legislation.gov.uk/ukpga/1968/65).
[^c14709391]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709401]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14709411]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14709421]: [1988 c. 53](https://www.legislation.gov.uk/ukpga/1988/53).
[^c14709431]: [S.I. 1981/154 (N.I. 1)](https://www.legislation.gov.uk/nisi/1981/154).
[^c14709441]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/3/paragraph/9) power fully exercised (3.3.1998): 1.4.1998 appointed by [S.I. 1998/560](https://www.legislation.gov.uk/uksi/1998/560), [art. 2](https://www.legislation.gov.uk/uksi/1998/560/article/2)
[^c14709451]: [1988 c. 52](https://www.legislation.gov.uk/ukpga/1988/52).
[^c14709461]: [S.I. 1995/2994 (N.I. 18)](https://www.legislation.gov.uk/nisi/1995/2994).
[^c14709471]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709481]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709491]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709501]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c14709511]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709521]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709531]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709541]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709551]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709561]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709581]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709591]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709601]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709631]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709641]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709651]: Word in [Sch. 5 para. 14(3)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/14/3/b) repealed (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [ss. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/2), [Sch. 33 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/I/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709661]: [Sch. 5 para. 14(3)(d)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/14/3/d) and the word “or” immediately preceding inserted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/2); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709691]: [Sch. 5 para. 15(2)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/15/2/a) repealed (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [ss. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/3), [Sch. 33 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/I/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709701]: Word in [Sch. 5 para. 15(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/15/2/b) repealed (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [ss. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/3), [Sch. 33 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/I/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709711]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709721]: [Sch. 5 para. 15(2)(d)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/15/2/d) and the word “or” immediately preceding it inserted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/3); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709761]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709771]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709781]: Words in Sch. 5 para. 19(1)(c) substituted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709791]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709821]: Words in Sch. 5 para. 20(2)(a)(ii) substituted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(5)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/5); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709831]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709841]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709851]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709861]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709871]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709881]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709891]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709901]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709911]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709931]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709941]: Sch. 6 para. 6(2) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. I(1) Note 2 of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. I(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I/1)
[^c14709951]: [Sch. 6 para. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/6/paragraph/7) power fully exercised (16.5.1997): 1.6.1997 appointed by [S.I. 1997/1305](https://www.legislation.gov.uk/uksi/1997/1305), [art. 2](https://www.legislation.gov.uk/uksi/1997/1305/article/2)
[^c14709971]: [Sch. 7 para. 1](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/1) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(12)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/12) Note 1 (with s. 3(3))
[^c14709981]: [Sch. 7 para. 2](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(2)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/2/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14709991]: [Sch. 7 para. 2(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2/1) restricted (31.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 36(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/3) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710001]: [Sch. 7 para. 2(3)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2/3/a) repealed (31.7.1997 with effect as mentioned in [s. 24(15)(a)(b)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/15/a/b) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 24(14)(a)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/14/a), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(8)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/8) note 1 (with s. 3(3))
[^c14710011]: Words in [Sch. 7 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2/3/b) substituted (31.7.1997 with effect as mentioned in [s. 24(15)(a)(b)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/15/a/b) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 24(14)(b)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/14/b) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710021]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/3) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3 (with s. 3(3))
[^c14710031]: [Sch. 7 para. 4](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/4) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(3)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/3/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14710041]: [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(3)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/3/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14710051]: Words in [Sch. 7 para. 5(2)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5/2/a) substituted (31.7.1997 with effect on and after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 25(6)(a)(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/6/a/8) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710061]: Words in [Sch. 7 para. 5(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5/2/b) substituted (31.7.1997 with effect on and after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 25(6)(b)(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/6/b/8) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710071]: [Sch. 7 para. 5(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5/3) inserted (31.7.1997 with effect on and after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 25(7)(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/7/8) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710081]: [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/6) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(3)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/3/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14710091]: [Sch. 7 para. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/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](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(12)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/12) Note 2 (with s. 3(3))
[^c14710101]: [Sch. 7 para. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/9) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14710121]: [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/10) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14710131]: [Sch. 7 para. 10(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/10/1) excluded (19.3.1997 with effect in relation to distributions made on or after 26.11.1996) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 247(5D)](https://www.legislation.gov.uk/ukpga/1988/1/section/247/5D) (as inserted (19.3.1997 with effect in relation to distributions made on or after 26.11.1996) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 69](https://www.legislation.gov.uk/ukpga/1997/16/section/69), [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/10))
[^c14710141]: [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/11) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14709961]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7) excluded (28.4.1997) by [S.I. 1997/1154](https://www.legislation.gov.uk/uksi/1997/1154), [reg. 25(10)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/25/10)
[^c14710151]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14710161]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c14710171]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14710181]: [Sch. 10 para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/7/1) power fully exercised (20.3.1997): 1.7.1997 appointed by [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c14710191]: [Sch. 10 para. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/9) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14710221]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14710231]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14710241]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14710251]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14710261]: [Sch. 10 para. 16(1)(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/16/1/2) power fully exercised (20.3.1997): 1.7.1997 appointed by 1997/991, art. 2
[^c14710281]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14710361]: Sch. 12 para. 8 repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/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](https://www.legislation.gov.uk/ukpga/1998/36), [s. 38(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/1), [Sch. 5 para. 74(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/74/1/2)
[^c14710411]: Words in Sch. 12 para. 8(4)(a) substituted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/46/3/a), [Sch. 7 para. 12](https://www.legislation.gov.uk/ukpga/1998/36/schedule/7/paragraph/12)
[^c14710451]: Sch. 12 para. 8(8) excluded (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 38(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/1), [Sch. 5 para. 74(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/74/1/2)
[^c14710461]: Sch. 12 para. 8(9) excluded (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 38(1) Sch. 5 para. 74(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/1/schedule/5/paragraph/74/1/2)
[^c14710781]: Sch. 12 para. 19(5) added (23.3.1999) by [S.I. 1999/498](https://www.legislation.gov.uk/uksi/1999/498), [reg. 16(2)](https://www.legislation.gov.uk/uksi/1999/498/regulation/16/2)
[^c14710851]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14710861]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14710871]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/14) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14710931]: [Sch. 15 para. 2(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/2/2) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4) note
[^c14710951]: [Sch. 15 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/3) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14710961]: [Sch. 15 para. 4](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/4) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14710991]: [Sch. 15 para. 5(1)(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/5/1/2) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4) Note
[^c14711011]: [Sch. 15 para. 5(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/5/3) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711021]: [Sch. 12 para. 6](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/6) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4) note
[^c14711031]: [Sch. 15 para. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/7) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711041]: [Sch. 15 para. 8](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/8) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711051]: [Sch. 15 para. 9(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/9/2): By [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4) it is provided (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/1997/16/section/579/1) of the amending Act) that Sch. 15 para. “(9)(2)” is repealed
[^c14711061]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1997/16/schedule/16) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711151]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14711161]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14711171]: [Sch. 18 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/V/2) note power fully exercised (9.6.1997): 1.7.1997 appointed by [S.I. 1997/1433](https://www.legislation.gov.uk/uksi/1997/1433), [art. 2](https://www.legislation.gov.uk/uksi/1997/1433/article/2)
[^c14711181]: Sch. 18 Pt. VI(3) extended (31.7.1998) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 4(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/4/7) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c21847371]: [S. 76(7)](https://www.legislation.gov.uk/ukpga/1997/16/section/76/7) amendment to earlier affecting provision [S.I. 1992/1655](https://www.legislation.gov.uk/uksi/1992/1655), [reg. 4](https://www.legislation.gov.uk/uksi/1992/1655/regulation/4) (19.3.1997) by [The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997 (S.I. 1997/471)](https://www.legislation.gov.uk/uksi/1997/471), [reg. 4](https://www.legislation.gov.uk/uksi/1997/471/regulation/4)
[^c14710881]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c14710891]: [1971 c. 61](https://www.legislation.gov.uk/ukpga/1971/61).
[^c14710901]: [1993 c. 43](https://www.legislation.gov.uk/ukpga/1993/43).
[^c14710911]: [1993 c. 43](https://www.legislation.gov.uk/ukpga/1993/43).
[^c14710921]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711071]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c14711081]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711091]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711101]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711111]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711121]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c14711131]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711141]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^key-02db7d533de132b94bcbe78546620aed]: Words in s. 110(5A) substituted (1.8.2002 for certain purposes, 26.2.2003 for certain purposes, 1.4.2003 otherwise) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 5 para. 13](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/13); [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2) (as amended (20.8.2002) by [S.I. 2002/2158](https://www.legislation.gov.uk/uksi/2002/2158), [art. 2](https://www.legislation.gov.uk/uksi/2002/2158/article/2)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-b2c9db0be6b4e49531d51223eaf083ce]: [S. 62](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-36dbdfbbff7836f9c91404ab5d8122e6]: [S. 63](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c637d7229b3e1a54cc7e2d0f70fe6996]: S. 110(5AA) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2)
[^key-dae7d02e5e2e5b2d946ab633c640f6e5]: Sch. 2 para. 6 repealed (15.9.2003) by [Enterprise Act 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-53f2de9783f503c7f32603f3bcb650d2]: S. 54(5) repealed (with effect in accordance with s. 77 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/7)
[^key-cdb2d0d1a0fd6cb41d86d25c0e40eef8]: S. 67(4)(a) repealed (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)
[^key-1e265873c9ce7eb72e320b40a5955bcd]: [S. 83(1)-(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/83/1) repealed (with effect in accordance with s. 52(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(6)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/6)
[^key-72f282c1f9ec2c71b166791c6dbc30b6]: S. 96(7)(b)(i) substituted (11.1.2005) by [The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004 (S.I. 2004/3379)](https://www.legislation.gov.uk/uksi/2004/3379), [regs. 1](https://www.legislation.gov.uk/uksi/2004/3379/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2004/3379/regulation/5/2)
[^key-b95c77717599f123f6c7d5c6cae9d09d]: Words in s. 96(8) inserted (11.1.2005) by [The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004 (S.I. 2004/3379)](https://www.legislation.gov.uk/uksi/2004/3379), [regs. 1](https://www.legislation.gov.uk/uksi/2004/3379/regulation/1), [5(3)(a)](https://www.legislation.gov.uk/uksi/2004/3379/regulation/5/3/a)
[^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)](https://www.legislation.gov.uk/uksi/2004/3379), [regs. 1](https://www.legislation.gov.uk/uksi/2004/3379/regulation/1), [5(3)(b)](https://www.legislation.gov.uk/uksi/2004/3379/regulation/5/3/b)
[^key-aa4514fce00e5f00ca7e778004902861]: [Sch. 11](https://www.legislation.gov.uk/ukpga/1997/16/schedule/11) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1441bc9af4d072926878940ae0a2a51b]: S. 80(7) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-88178b2e931e097d7f930480b82ed445]: S. 80(1)-(4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-8cf0f25bc6f4f5df9211c5e586485b98]: Sch. 7 para. 12(3) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-9ba90704b687bf92caef814934bd888c]: Sch. 7 para. 8(2)(a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ba7eec96d15fc5fe00b82647018aeea2]: [S. 67(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/5) 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)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-cdda318daae360a766d9835dbb629e54]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/16/schedule/8) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8d3c71325438cd6c32e6d901c9ff48b5]: [S. 54(1)-(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/54/1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2d32a16714fe8576b31f728427733110]: [S. 55](https://www.legislation.gov.uk/ukpga/1997/16/section/55) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1fd76f202d9f44709743ef751e9bb934]: [S. 74](https://www.legislation.gov.uk/ukpga/1997/16/section/74) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-58c5d88875832c2880c920916af8f1c1]: [S. 75](https://www.legislation.gov.uk/ukpga/1997/16/section/75) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f5bdb6bfa020309db057e8a79ef62374]: [S. 78](https://www.legislation.gov.uk/ukpga/1997/16/section/78) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d878cb94fa2976d48783cb58dd4593a6]: [S. 80(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/80/5)[(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/80/6) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ec4f608c52917be1ed9886ea6ea8c333]: [S. 81](https://www.legislation.gov.uk/ukpga/1997/16/section/81) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-77f6e0a38c6cc04c113bc3d76585ac37]: Sch. 7 para. 12(2) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d6d5d0b55abe03807a9dc727562209cf]: Words in Sch. 7 para. 12(1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d623e28d81b39d61e37744d95927a7c3]: [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/5/3) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5cd5a5ef8db099ba97930df04e7a7d7e]: [Sch. 10 para. 11](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/11) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b473acaf9ae52c48a5fbb85360a77ca2]: [Sch. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/9) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7f0d538329a5e47097e07e00daa74b3e]: [S. 57](https://www.legislation.gov.uk/ukpga/1997/16/section/57) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/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)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 7(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/7/2)
[^key-4e0c26472b83a92cb25d43ae0a470ca3]: Words in Sch. 1 para. 14(1) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(6)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/6/a)[23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-8791469802146c32d80d9c78b8202654]: Words in Sch. 1 para. 14(2) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(6)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/6/b)[23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-4d7525f56bb630908fbdd5ffb82cf6cb]: Sch. 12 para. 18 repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 16(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/16/6), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/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)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 4(4)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/4/4/c), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-d0cf01b280eb62132e676186c76a6d34]: S. 10(3A)-(3C) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/3), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-a7724fb155bc706a4202d628b0590192]: Words in s. 10(3)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-eb2be9fb8a8fc84ddcada375c344ab6e]: Words in s. 10(3)(b) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-723bd7d03affd51cd1ac343b01eba41f]: S. 10(3)(c) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/c), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-6bec2105da22c8af74129815102da933]: Words in s. 10(3)(e) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(e)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/e), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-2e6bab69e56bf37df3b67ab850befdab]: Words in s. 10(3)(d) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(d)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/d), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-f051f2131e2d44eccbae683849aa8e11]: S. 11(10A) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 18(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/18/3), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-555cb1dc1b67e4c7c5023bfa235736a9]: Words in s. 11(10)(b) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 18(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/18/2), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-11251f5218c7b23c7cbcc9a5ed458097]: Word in s. 11(11) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 18(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/18/4), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-b99ada732de11a80462a36014510e422]: Words in s. 15(3) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 19](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/19), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-791ff229107ba81b2d9d36a872bec462]: Words in [Sch. 1 para. 2(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/2/1) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/2)[23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-59302e35d4341e44627eaedc82274b47]: [Sch. 1 para. 2(2)(a)-(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/2/2/a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/3)[23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-ac103978f07045a076566405ff562a53]: Words in Sch. 1 para. 3(4)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(4)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/4/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-16eb90bdfab37a6ebee0f383851daf83]: Words in Sch. 1 para. 3(4)(a) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(4)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/4/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-001001169284749359d4b7dab551537d]: Words in Sch. 1 para. 6(10)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-d616bb4b6ddd9779c6d24b2fb89804b5]: Words in Sch. 1 para. 6(11)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-92c2ca32b5c9d36b17bccc32a850170c]: [Sch. 2 para. 4(3)-(5)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/2/paragraph/4/3) repealed (8.11.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 84(5)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/5), [Sch. 27 Pt. 5(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/5/1); [S.I. 2007/3166](https://www.legislation.gov.uk/uksi/2007/3166), [art. 2(c)](https://www.legislation.gov.uk/uksi/2007/3166/article/2/c)
[^key-b6ee3d09381eb141d2baf5ec4f83cd9d]: S. 7(5)(a) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 13(11)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/11/b)[(12)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/12)
[^key-9df5c6bb5a9b034df7d4d056146a9117]: S. 7(5)(b) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 13(11)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/11/b)[(12)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/12)
[^key-57f2296860576aed3cb37b0123ef617f]: S. 7(7) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 5 paras. 25(c)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/25/c/i), [26(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/26/b)
[^key-4d84b83bc549688f63a83166a56ac144]: S. 7(8)(b) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 13(11)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/11/b)[(12)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/12)
[^key-5f00bc61ca209cd6eae447e9f4f46e5b]: Sch. 6 para. 6(5) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 5 paras. 25(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/25/c/ii), [26(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/26/b)
[^key-5da774d00ce92e5c7150cbff11ade531]: [S. 35(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/uksi/2008/1146), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/1146/article/1/1), [Sch. 1 para. 7](https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/7) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/1146/schedule/2))
[^key-e1744df4c1fa485410489911ef506ada]: [S. 36](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/uksi/2008/1146), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/1146/article/1/1), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/8) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/1146/schedule/2))
[^key-a341d72e33115a87ee3296053a6f35a3]: [S. 37(2)-(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/37/2) 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)](https://www.legislation.gov.uk/uksi/2008/1146), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/1146/article/1/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/9) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/1146/schedule/2))
[^key-8f665fe67798d6985d17fd8a23ad8fb6]: S. 27(4) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 142(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/142/2)
[^key-81d9ac7332c3f8fa4b12e5169a6a766a]: S. 27(5) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 142(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/142/2)
[^key-e38dcca86c7bc04ae67d20c4ca74c6a0]: [S. 73](https://www.legislation.gov.uk/ukpga/1997/16/section/73) omitted (with effect in accordance with s. 66(5) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/3/a)
[^key-1cd33eb67093b2b1eed039e6d99d5373]: [S. 77](https://www.legislation.gov.uk/ukpga/1997/16/section/77) omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(h)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/h)
[^key-d3d1e64b0517ddbe8ce1c061a5cf274a]: [S. 79](https://www.legislation.gov.uk/ukpga/1997/16/section/79) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(f)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/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)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 69(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 17(11)(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 242(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 242(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/242/3)
[^key-7e317b2fa3db7b3d11a2bcc57f91b5cd]: [S. 65](https://www.legislation.gov.uk/ukpga/1997/16/section/65) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4751567227c2a7dd3cdfd3e57c0789ed]: [S. 66](https://www.legislation.gov.uk/ukpga/1997/16/section/66) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/243/2/b)
[^key-8f69b03539dc8a3e9bb48a6c2d73ffac]: Words in Sch. 1 para. 9(5) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/243/3/a)
[^key-2eaf4b4d9e73112f7cfe68c0e9ca64f2]: Words in Sch. 1 para. 9(5) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/243/3/b)
[^key-7e44e51b18163ce151402fa16cba5b87]: Words in [Sch. 5 para. 19(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/19/1) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 244(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/244/2/a)
[^key-c5050b84ec0053ec9f3147a94d19f8a8]: Word in [Sch. 5 para. 19(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/19/1) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 244(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/244/2/b)
[^key-751ee9708772816c8e55202d6dec83d8]: Words in [Sch. 5 para. 19(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/19/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 244(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/244/3)
[^key-8555b6fa05d9423940d65144b0f46994]: [Sch. 7 para. 8(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/8/1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-e5e315ffc15660ee958a178c4c2ea201]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1997/16/schedule/13/paragraph/2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-42320b7491ec90343008ae6814dc167d]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/13/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4e163a5ea9c8db3142e496c42a97798f]: S. 10(3AA) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/5)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-cbbf0af71f6c38a91a359d29b9e26db5]: S. 10(2) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/3)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-0757b2d13ad8b37248f8fdc4305c1b4c]: Word in s. 10(3)(e) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/4)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-5648289dfebbf35df609dbcd80b2bf11]: S. 10(4) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(7)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/7)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-5d92047e38f060f353fa2ac9c654a04d]: Words in s. 10(3C)(a) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(6)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/6)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-00008ac73552e4b184ce2b65155bae0e]: Words in s. 10(5) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/8)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-d8c135a5923632f5ef7caa2e3eebb7c1]: Words in s. 10(6) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(9)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/9)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-caa39ab9a1203b9566b4d521a6e947f2]: S. 11(9)(a) omitted (retrospective to 27.4.2009) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 113(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/113/5/b)[(6)](https://www.legislation.gov.uk/ukpga/2009/10/section/113/6)
[^key-1d0464d717598db82d44d311ef3a3f5b]: S. 14(4) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(12)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/12)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-44b9557e86b7e831bab443dc62776872]: Words in s. 14(2) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(11)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/11)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-2a34a1de6cbac7981d395a071f8800c1]: Words in s. 15(3) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(13)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/13)[(14)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/14)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-3fb975072ecbcaa9b72e91f37c86fc97]: Words in s. 15(3) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(13)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/13)[(15)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/15)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-c36467404ad5fb91fb41c32e9781396d]: [S. 56(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/56/2) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(h)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [4(1)(d)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/d)
[^key-4ffc4ddbb893c153cf740a127a7b08a4]: S. 52 omitted (23.11.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 129(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/129/4), [Sch. 43 para. 15](https://www.legislation.gov.uk/ukpga/2008/9/schedule/43/paragraph/15); [S.I. 2009/3024](https://www.legislation.gov.uk/uksi/2009/3024), [art. 3](https://www.legislation.gov.uk/uksi/2009/3024/article/3) (with [art. 4](https://www.legislation.gov.uk/uksi/2009/3024/article/4))
[^key-25fa67642f994a56c7e39d0f6db3b899]: Sch. 12 paras. 1-7 repealed (with effect in accordance with [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/3), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/3), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/3), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-4ab6adee8d76110b71af0b16aae91280]: [S. 27(11)](https://www.legislation.gov.uk/ukpga/1997/16/section/27/11) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 123(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/123/2), [Sch. 41 para. 25(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/i); [S.I. 2009/511](https://www.legislation.gov.uk/uksi/2009/511), [art. 2](https://www.legislation.gov.uk/uksi/2009/511/article/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2009/511/article/4))
[^key-35a3bb71b075c602940d454bfc65dabe]: [S. 47(10)](https://www.legislation.gov.uk/ukpga/1997/16/section/47/10) omitted (1.4.2010) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 65(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/65/c); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-94c204ccbf9ada02470fedb90c7006a8]: [S. 59](https://www.legislation.gov.uk/ukpga/1997/16/section/59) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-23d51e6e1ee4bf08fe1eb1d10aafc974]: [S. 64](https://www.legislation.gov.uk/ukpga/1997/16/section/64) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-31181c2254aa75cbf7b5a370b3dbfc32]: [S. 68](https://www.legislation.gov.uk/ukpga/1997/16/section/68) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7e75423285177c187c0401250aa73257]: [S. 82](https://www.legislation.gov.uk/ukpga/1997/16/section/82) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/2), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-576fef97f8996e6b958308476302c533]: [S. 91](https://www.legislation.gov.uk/ukpga/1997/16/section/91) repealed (1.4.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-88dfc9a14c22c2dec5b396bd16b8d566]: [Sch. 5 para. 6(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/6/2/b)[(c)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/6/2/c) omitted (1.4.2010) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/99/2), [Sch. 51 para. 43(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/43/b); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-0915fd6fceb7e3f5110f5402c55d0877]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c296291d36285315c52765dd0c875f6d]: [Sch. 10 para. 4(b)(iii)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/4/b/iii) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b6f570d114c7ea5a2e810c1fd5f96bc4]: [Sch. 10 para. 10](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/10) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c5d24e7390a49f16fd758ff213c5d9b1]: [Sch. 10 para. 13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/13) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d1d853204cd1d4273e990f60010214d0]: Words in s. 110(5A) substituted (6.4.2010) by [Work and Families Act 2006 (c. 18)](https://www.legislation.gov.uk/ukpga/2006/18), [s. 19(2)](https://www.legislation.gov.uk/ukpga/2006/18/section/19/2), [Sch. 1 para. 45](https://www.legislation.gov.uk/ukpga/2006/18/schedule/1/paragraph/45); [S.I. 2010/495](https://www.legislation.gov.uk/uksi/2010/495), [art. 4(d)](https://www.legislation.gov.uk/uksi/2010/495/article/4/d)
[^key-f66a35a5c4e682d3acbf862041f9d058]: [Sch. 12 para. 14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/14) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2da9e17985bae53849722ed1c0345e90]: [Sch. 12 para. 13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/13) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/4), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/3), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/b), 23(2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/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)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/a), 23(2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-95d2fde632cb80c3ad4ce3924a765337]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-57119bcb45ca4a659e62cf757c749f11]: Word in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [6](https://www.legislation.gov.uk/uksi/2011/1043/article/6) (with [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-0813f02addcda41059cf66983da5f31c]: S. 11(2) table substituted (with effect in accordance with s. 17(2) of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 17(1)](https://www.legislation.gov.uk/ukpga/2011/11/section/17/1)
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Agricultural property relief.
#### Depositary receipts and clearance services.
#### 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.
#### Tax advantages to include tax credits.
#### Limit on relief for interest.
#### Set-off against franked investment income.
#### Repurchases and stock lending.
#### Repurchases and stock lending.
#### Agricultural property relief.
#### Direction to hold trust property on other trusts.
#### 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.
#### Phasing out of relief for profit-related pay.
#### Rate bands.
#### Restriction of relief for underlying tax.
#### 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.
#### 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.
#### Set-off of credits and debits.
#### Modification of indexed allowances.
#### Consortium claims for group relief.
#### Distributions of exempt funds.
#### Restriction of relief for underlying tax.
#### Tax advantages to include tax credits.
#### 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 air passenger 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.
#### Work-related training.
#### Limit on relief for interest.
#### 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.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Phasing out of relief for profit-related pay.
#### FIDs paid to unauthorised unit trusts.
#### Restriction of relief for underlying tax.
#### FIDs paid to unauthorised unit trusts.
#### Enterprise investment scheme.
#### Direction to hold trust property on other trusts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Liability to pay gaming duty.
#### Exemption for vehicles for disabled persons.
#### Commencement of sections 21 to 23.
#### Voluntary registration.
#### Services subject to the reverse charge.
#### Repayments of overpayments: unjust enrichment.
#### Set-off of credits and debits.
#### Repayments and assessments: time limits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Phasing out of relief for profit-related pay.
#### Work-related training.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Amounts charged by other intermediaries.
#### Groups containing bodies of different descriptions.
#### Phasing out of relief for profit-related pay.
#### Travelling expenses etc.
#### Consortium claims for group relief.
#### Set-off against franked investment income.
#### Depositary receipts and clearance services.
#### Repayment or cancellation of tax.
#### Depositary receipts and clearance services.
#### Petroleum revenue tax: non-field expenditure.
#### Earn-out rights.
#### Nil levy on dwelling-house disposals.
#### Mergers of authorised unit trusts.
#### Agricultural property relief.
#### Repurchases and stock lending.
#### Depositary receipts and clearance services.
#### Depositary receipts and clearance services.
#### Direction to hold trust property on other trusts.
#### Payment of dividends on government stock.
#### Repayment or cancellation of tax.
#### Petroleum revenue tax: non-field expenditure.
#### Nil levy on dwelling-house disposals.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
##### 1
The repeals in the Bankruptcy (Scotland) Act 1985, the Insolvency Act 1986 and the Insolvency (Northern Ireland) Order 1989 shall not apply in relation to any amount due in respect of duty chargeable for a period beginning before 1st October 1997.
##### 2
The other repeals have effect in relation to any gaming on or after 1st October 1997.
##### 1
These repeals have effect (subject to Notes 2 and 3 below) in accordance with section 61(2) and (3) of this Act.
##### 2
These repeals do not affect the operation of any of the repealed provisions, or prevent the exercise of any power under those provisions, in relation to profit periods beginning before 1st January 2000 or for purposes connected with, or with the doing or not doing of anything in or in relation to, any such periods.
##### 3
The repeal of Schedule 8 to the Taxes Act 1988 does not affect the application of any of the provisions of paragraph 7 of that Schedule by any of—
- (a) section 360A(5) and (7) of that Act;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) paragraph 16(4) and (6) of Schedule 5 to the Finance Act 1989.
##### 1
Subject to Note 2 below, these repeals have effect in accordance with paragraph 12(4) of Schedule 7 to this Act.
##### 2
The repeal in section 231(1) of the Taxes Act 1988 has effect in accordance with paragraph 8(3) of that Schedule.
##### 1
These repeals (except those to which Notes 2 to 6 below apply) have effect in relation to, and to transfers under, any arrangement made on or after such day as may be appointed by order under paragraph 7(1) of Schedule 10 to this Act.
##### 2
The repeal of paragraph 6 of Schedule 23A to the Taxes Act 1988 and—
- (a) the repeals in paragraph 1(1) of that Schedule of the definitions of “unapproved manufactured payment” and “unapproved stock lending arrangement”, and
- (b) the repeal of paragraph (b) of paragraph 1(2) of that Schedule, and
- (c) the repeals in paragraph 7(3) of that Schedule,
have effect in relation to manufactured payments made on or after such day as may be appointed by order under paragraph 7(1) of Schedule 10 to this Act.
##### 3
Subject to Note 6 below, the repeals of the following provisions, that is to say—
- (a) sections 387(3)(f), 737, 737C(5), (6) and (11B) and 738(3) and (4) of the Taxes Act 1988,
- (b) paragraphs 5 and 7(2) of Schedule 23A to that Act, and
- (c) section 97(5) of the Finance Act 1996,
together with the repeals listed in Note 4 below, have effect in relation to payments made on or after such day as may be appointed by order under paragraph 16(1) of Schedule 10 to this Act.
##### 4
The repeals mentioned in Note 3 above are—
- (a) any repeal of an enactment amending a provision specified in Note 3 above;
- (b) the repeal of the references to section 737 of the Taxes Act 1988 in sections 737A(5) and 737C(2)(b) and (7)(b) of that Act and in section 97(4) of the Finance Act 1996;
- (c) the repeal of the reference to section 737C(6) of the Taxes Act 1988 in section 737C(9) of that Act;
- (d) the repeal of the enactments amending paragraph 2 of Schedule 23A to that Act; and
- (e) the repeal in paragraph 7(1) of that Schedule.
##### 5
The repeals of the provisions which amend, or authorise the amendment of, section 21 of the Taxes Management Act 1970 have effect in accordance with paragraph 16(2) and (3) of Schedule 10 to this Act.
##### 6
The repeal of section 737(8) of the Taxes Act 1988 has effect subject to paragraph 16(3) of Schedule 10 to this Act; and the repeal of the entry relating to section 737(8) in the Table in section 98 of the Taxes Management Act 1970 has effect accordingly.
##### 1
These repeals have effect, subject to the following notes and paragraph 2(8) of Schedule 16 to this Act, for chargeable periods ending on or after 24th July 1996.
##### 2
The repeal in section 54(1) of the Capital Allowances Act 1990 does not apply where the purchaser acquired the relevant interest before that date.
##### 3
The repeals in sections 55(4) and 56 of that Act do not apply where the lease was granted before that date.
##### 4
The repeal of section 59(10) of that Act does not apply where the fixture ceased to belong to the former owner before that date.
##### 1
The repeals of sections 80A to 80C of the Finance Act 1986 and sections 97 to 99 of this Act have effect in accordance with section 108 of the Finance Act 1990.
##### 2
The repeals in sections 67, 69, 70 and 72 of the Finance Act 1986 have effect in accordance with section 99 of this Act.
##### 3
The repeal of section 81 of the Finance Act 1986 has effect in accordance with section 97 of this Act.
##### 4
The repeals of section 82 of the Finance Act 1986 and section 53 of the Finance Act 1987 have effect in accordance with section 98 of this Act.
##### 5
The repeals in sections 87 and 88 of the Finance Act 1986 have effect in accordance with section 106 of this Act.
##### 6
The repeals of sections 88A, 88B and 89AA of the Finance Act 1986 and sections 100 to 106 of this Act have effect in accordance with section 110 of the Finance Act 1990.
##### 7
The repeal of section 89 of the Finance Act 1986 and the repeal in Schedule 7 to the Finance Act 1987 have effect in accordance with section 102 of this Act.
##### 8
The repeals of section 89B of the Finance Act 1986 and section 191 of the Finance Act 1996 have effect in accordance with section 103 of this Act.
##### 9
The repeal of section 90(3)(b) of the Finance Act 1986 has effect in accordance with section 105 of this Act.
##### 10
The repeals in sections 93, 94 and 96 of the Finance Act 1986, in Schedule 13 to the Finance Act 1988 and in section 194 of the Finance Act 1996 have effect in accordance with section 104 of this Act.
## Editorial notes
[^c14706471]: [S. 1](https://www.legislation.gov.uk/ukpga/1997/16/section/1) wholly in force at 6 o'clock in the evening of 26.11.1996 see [s. 1(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/1/3).
[^c14706481]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706491]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706501]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706511]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).
[^c14706521]: [S. 6](https://www.legislation.gov.uk/ukpga/1997/16/section/6) wholly in force at 6 o'clock in the evening of 26.11.1996 see [s. 6(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/6/5).
[^c14706531]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14706551]: S. 7(3)(9)(e) repealed (1.10.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. I(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I/1) Note 1; [S.I. 2000/2674](https://www.legislation.gov.uk/uksi/2000/2674), [art. 2](https://www.legislation.gov.uk/uksi/2000/2674/article/2)
[^c14706571]: S. 7(10) power fully exercised (6.8.1997): 15.8.1997 appointed by [S.I. 1997/1960](https://www.legislation.gov.uk/uksi/1997/1960), [art. 2](https://www.legislation.gov.uk/uksi/1997/1960/article/2)
[^c14706581]: [S. 8](https://www.legislation.gov.uk/ukpga/1997/16/section/8) wholly in force at 6 o'clock in the evening of 26.11.1996 see [s. 8(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/8/2).
[^c14706591]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).
[^c14706611]: [S. 9](https://www.legislation.gov.uk/ukpga/1997/16/section/9) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. I(4) Note 2 of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I/4)
[^c14706621]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706631]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14706651]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c14706801]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706811]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706821]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14706831]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14706861]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706871]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706881]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706891]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14706901]: [S. 20(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/20/4) power fully exercised (3.10.1997): 8.10.1997 appointed by 1997/2392, art. 2
[^c14706911]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706921]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706931]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706941]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706951]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706961]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706971]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706981]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14706991]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707001]: [1975 c. 26](https://www.legislation.gov.uk/ukpga/1975/26).
[^c14707011]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707021]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707031]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707041]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707051]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707061]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c14707071]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707081]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707091]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707101]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c14707111]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c16375731]: [S. 39(2)-(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/39/2) repealed (24.7.2002 with effect in accordance with s. 22(3) of the repealing Act) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 2(1)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/2/1)
[^c14707121]: [1983 c. 55](https://www.legislation.gov.uk/ukpga/1983/55).
[^c14707131]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707141]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707151]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707161]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707171]: [S. 45](https://www.legislation.gov.uk/ukpga/1997/16/section/45) wholly in force at 19.3.1997; [s. 45(1)-(3)](https://www.legislation.gov.uk/ukpga/1997/16/section/45/1) in force at 4.12.1996 see [s. 45(4)(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/45/4/5); [s. 45(4)-(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/45/4) in force at Royal Assent.
[^c14707181]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707191]: S. 47 wholly in force at 19.3.1997; s. 47(1) in force at 18.7.1996 see s. 47(2); s. 47(2)-(5) in force at Royal Assent; s. 47(6)-(8) in force at 4.12.1996 see s. 47(9); s. 47(9)-(12) in force at Royal Assent.
[^c14707201]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707211]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707221]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707241]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c14707251]: [S. 48](https://www.legislation.gov.uk/ukpga/1997/16/section/48) wholly in force at 19.3.1997; [s. 48(1)](https://www.legislation.gov.uk/ukpga/1997/16/section/48/1) in force at 18.7.1996 see [s. 48(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/48/2); [s. 48(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/48/2) in force at Royal Assent.
[^c14707261]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707271]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707281]: [1968 c. 2](https://www.legislation.gov.uk/ukpga/1968/2).
[^c14707301]: S. 51(5)(da) inserted (11.5.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 27](https://www.legislation.gov.uk/ukpga/2001/9/section/27), [Sch. 5 para. 14](https://www.legislation.gov.uk/ukpga/2001/9/schedule/5/paragraph/14)
[^c14707311]: S. 51(5)(f) inserted (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 30(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/30/2), [Sch. 7 para. 7(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/7/paragraph/7/2)
[^c14707461]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14707471]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707481]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707491]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707501]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707511]: [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23).
[^c14707521]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14707531]: [S. 53(9)](https://www.legislation.gov.uk/ukpga/1997/16/section/53/9) power fully exercised (9.6.1997): 1.7.1997 appointed by [S.I. 1997/1432](https://www.legislation.gov.uk/uksi/1997/1432), [art. 2](https://www.legislation.gov.uk/uksi/1997/1432/article/2)
[^c14707551]: [S. 58](https://www.legislation.gov.uk/ukpga/1997/16/section/58) repealed (31.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/3) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14707641]: [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c14707651]: [S. 70](https://www.legislation.gov.uk/ukpga/1997/16/section/70) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3
[^c14707681]: [S. 71](https://www.legislation.gov.uk/ukpga/1997/16/section/71) repealed (31.7.1997 with effect in accordance with [s. 20](https://www.legislation.gov.uk/ukpga/1997/58/section/20) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/4) Note
[^c14707691]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14707701]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c14707711]: [S. 72](https://www.legislation.gov.uk/ukpga/1997/16/section/72) repealed (31.7.1997 with effect in accordance with s. 36 and Sch. 6 to the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note
[^c14707771]: [S. 84](https://www.legislation.gov.uk/ukpga/1997/16/section/84) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14707791]: [S. 86](https://www.legislation.gov.uk/ukpga/1997/16/section/86) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14707801]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707811]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707821]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707831]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707851]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14707861]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14707871]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c14707881]: [1984 c. 51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c14707891]: [S.I. 1994/1291](https://www.legislation.gov.uk/uksi/1994/1291).
[^c14707901]: [S.I. 1994/1292](https://www.legislation.gov.uk/uksi/1994/1292).
[^c14707911]: [S.I. 1994/1293](https://www.legislation.gov.uk/uksi/1994/1293).
[^c14707921]: [S.I. 1994/2710](https://www.legislation.gov.uk/uksi/1994/2710) (S.138).
[^c14707931]: S.R. (N.I.) [1995 No.134](https://www.legislation.gov.uk/ukcm/1995/134).
[^c14707971]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14707981]: Words in [s. 95(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/95/4) substituted (1.12.2001 with effect as mentioned in art. 99(2) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 99(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/99/1)
[^c14707991]: [1946 c. 64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c14708021]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708031]: S. 96(7)(a)(b) substituted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(2)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/2)
[^c14708041]: Definition of “contract of insurance” in s. 96(8) inserted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(3)(a)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/3/a)
[^c14708051]: Definitions of “general insurance company”, “insurance business transfer scheme” and “insurance company” in s. 96(8) substituted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) for the definition of “insurance company” by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(3)(b)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/3/b)
[^c14708061]: Definitions of “the third life insurance directive” and “the third non-life insurance directive” in s. 96(8) inserted (1.12.2001 with effect as mentioned in art. 100(4) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 100(3)(c)](https://www.legislation.gov.uk/uksi/2001/3629/article/100/3/c)
[^c14708071]: O.J. No. L228, 11.08.1992, pp. 1-23.
[^c14708081]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708091]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708101]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14708111]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14708121]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c14708131]: [S. 97(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/97/6) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708211]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708221]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708231]: [S. 98(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/98/4) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708281]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708341]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708351]: Words in the definition of “authorised unit trust” in s. 100(4) substituted (1.12.2001 with effect as mentioned in art. 101(2) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 101(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/101/1)
[^c14708361]: [1946 c. 64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c14708411]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708421]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708461]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14708471]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14708481]: [1982 c. 50](https://www.legislation.gov.uk/ukpga/1982/50).
[^c14708491]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14708501]: [S. 102(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/102/6) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708571]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708581]: [S. 103(8)](https://www.legislation.gov.uk/ukpga/1997/16/section/103/8) power fully exercised (8.10.1997): 20.10.1997 appointed by [S.I. 1997/2428](https://www.legislation.gov.uk/uksi/1997/2428), [art. 2](https://www.legislation.gov.uk/uksi/1997/2428/article/2)
[^c14708621]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708631]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708671]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708681]: [1891 c. 39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c14708691]: [1967 c. 54](https://www.legislation.gov.uk/ukpga/1967/54).
[^c14708701]: [1967 c. 20 (N.I.)](https://www.legislation.gov.uk/apni/1967/20).
[^c14708711]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14708721]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14708801]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708811]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14708821]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14708831]: [1930 c. 28](https://www.legislation.gov.uk/ukpga/1930/28).
[^c14708841]: [1954 c. 23 (N.I.)](https://www.legislation.gov.uk/apni/1954/23).
[^c14708911]: [1984 c. 43](https://www.legislation.gov.uk/ukpga/1984/43).
[^c14708921]: [1892 c. 39](https://www.legislation.gov.uk/ukpga/1892/39).
[^c14708931]: [1971 c. 80](https://www.legislation.gov.uk/ukpga/1971/80).
[^c14708941]: [1993 c. 28](https://www.legislation.gov.uk/ukpga/1993/28).
[^c14709031]: Words in s. 110(5)(a) repealed (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [ss. 6](https://www.legislation.gov.uk/ukpga/1999/2/section/6), [26(3)](https://www.legislation.gov.uk/ukpga/1999/2/section/26/3), [Sch. 6 para. 10(2)](https://www.legislation.gov.uk/ukpga/1999/2/schedule/6/paragraph/10/2), [Sch. 10 Pt. I](https://www.legislation.gov.uk/ukpga/1999/2/schedule/10/part/I); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c14709041]: [1995 c. 18](https://www.legislation.gov.uk/ukpga/1995/18).
[^c14709051]: S.I 1995/2705 (N.I. 15).
[^c14709071]: S. 110(5A) inserted (1.4.1999) by [1999 c. 2](https://www.legislation.gov.uk/ukpga/1999/2), [s. 6](https://www.legislation.gov.uk/ukpga/1999/2/section/6), [Sch. 6 para. 10(3)](https://www.legislation.gov.uk/ukpga/1999/2/schedule/6/paragraph/10/3); [S.I. 1999/527](https://www.legislation.gov.uk/uksi/1999/527), [art. 2(b)](https://www.legislation.gov.uk/uksi/1999/527/article/2/b), [Sch. 2](https://www.legislation.gov.uk/uksi/1999/527/schedule/2)
[^c16572511]: Words in s. 110(5A) substituted (31.7.2002) by [Employment Act 2002 (c. 22)](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para. 50](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/50); [S.I. 2002/1989](https://www.legislation.gov.uk/uksi/2002/1989), [art. 2](https://www.legislation.gov.uk/uksi/2002/1989/article/2)
[^c14709091]: S. 110(7) power fully exercised (26.6.1997): 2.7.1997 appointed by [S.I. 1997/1603](https://www.legislation.gov.uk/uksi/1997/1603), [art. 2](https://www.legislation.gov.uk/uksi/1997/1603/article/2)
[^c14709181]: [S. 111](https://www.legislation.gov.uk/ukpga/1997/16/section/111) repealed (19.11.1998) by [1998 c. 43](https://www.legislation.gov.uk/ukpga/1998/43), [s. 1(1)](https://www.legislation.gov.uk/ukpga/1998/43/section/1/1), [Sch. 1 Pt. IV](https://www.legislation.gov.uk/ukpga/1998/43/schedule/1/part/IV) Group 5
[^c14709191]: [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1).
[^c14709221]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709241]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709261]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709271]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709281]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14709291]: [Sch. 1 para. 13(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/13/1) ceases to have effect (1.7.1997) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 13](https://www.legislation.gov.uk/ukpga/1997/16/section/13), [Sch. 1 para. 13(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/13/2); [S.I. 1997/1433](https://www.legislation.gov.uk/uksi/1997/1433), [art. 2](https://www.legislation.gov.uk/uksi/1997/1433/article/2)
[^c14709311]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14709321]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709331]: [1968 c. 65](https://www.legislation.gov.uk/ukpga/1968/65).
[^c14709341]: [S.I. 1985/1204 (N.I. 11)](https://www.legislation.gov.uk/nisi/1985/1204).
[^c14709351]: [1968 c. 65](https://www.legislation.gov.uk/ukpga/1968/65).
[^c14709391]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709401]: [1981 c. 63](https://www.legislation.gov.uk/ukpga/1981/63).
[^c14709411]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).
[^c14709421]: [1988 c. 53](https://www.legislation.gov.uk/ukpga/1988/53).
[^c14709431]: [S.I. 1981/154 (N.I. 1)](https://www.legislation.gov.uk/nisi/1981/154).
[^c14709441]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/3/paragraph/9) power fully exercised (3.3.1998): 1.4.1998 appointed by [S.I. 1998/560](https://www.legislation.gov.uk/uksi/1998/560), [art. 2](https://www.legislation.gov.uk/uksi/1998/560/article/2)
[^c14709451]: [1988 c. 52](https://www.legislation.gov.uk/ukpga/1988/52).
[^c14709461]: [S.I. 1995/2994 (N.I. 18)](https://www.legislation.gov.uk/nisi/1995/2994).
[^c14709471]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709481]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709491]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709501]: [1978 c. 30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c14709511]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709521]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709531]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709541]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709551]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709561]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709581]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709591]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709601]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709631]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709641]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709651]: Word in [Sch. 5 para. 14(3)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/14/3/b) repealed (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [ss. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/2), [Sch. 33 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/I/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709661]: [Sch. 5 para. 14(3)(d)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/14/3/d) and the word “or” immediately preceding inserted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(2)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/2); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709691]: [Sch. 5 para. 15(2)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/15/2/a) repealed (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [ss. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/3), [Sch. 33 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/I/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709701]: Word in [Sch. 5 para. 15(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/15/2/b) repealed (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [ss. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/3), [Sch. 33 Pt. I(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/I/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709711]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709721]: [Sch. 5 para. 15(2)(d)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/15/2/d) and the word “or” immediately preceding it inserted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(3)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/3); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709761]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709771]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709781]: Words in Sch. 5 para. 19(1)(c) substituted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(4)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/4); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709791]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709821]: Words in Sch. 5 para. 20(2)(a)(ii) substituted (1.11.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 15](https://www.legislation.gov.uk/ukpga/2001/9/section/15), [Sch. 3 para. 19(5)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19/5); [S.I. 2001/3300](https://www.legislation.gov.uk/uksi/2001/3300), [art. 2](https://www.legislation.gov.uk/uksi/2001/3300/article/2)
[^c14709831]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14709841]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709851]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709861]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709871]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709881]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709891]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709901]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14709911]: [1979 c. 2](https://www.legislation.gov.uk/ukpga/1979/2).
[^c14709931]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).
[^c14709941]: Sch. 6 para. 6(2) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. I(1) Note 2 of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. I(1)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I/1)
[^c14709951]: [Sch. 6 para. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/6/paragraph/7) power fully exercised (16.5.1997): 1.6.1997 appointed by [S.I. 1997/1305](https://www.legislation.gov.uk/uksi/1997/1305), [art. 2](https://www.legislation.gov.uk/uksi/1997/1305/article/2)
[^c14709971]: [Sch. 7 para. 1](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/1) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(12)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/12) Note 1 (with s. 3(3))
[^c14709981]: [Sch. 7 para. 2](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(2)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/2/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14709991]: [Sch. 7 para. 2(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2/1) restricted (31.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 36(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/3) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710001]: [Sch. 7 para. 2(3)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2/3/a) repealed (31.7.1997 with effect as mentioned in [s. 24(15)(a)(b)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/15/a/b) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 24(14)(a)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/14/a), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(8)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/8) note 1 (with s. 3(3))
[^c14710011]: Words in [Sch. 7 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/2/3/b) substituted (31.7.1997 with effect as mentioned in [s. 24(15)(a)(b)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/15/a/b) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 24(14)(b)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/14/b) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710021]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/3) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3 (with s. 3(3))
[^c14710031]: [Sch. 7 para. 4](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/4) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(3)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/3/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14710041]: [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(3)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/3/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14710051]: Words in [Sch. 7 para. 5(2)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5/2/a) substituted (31.7.1997 with effect on and after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 25(6)(a)(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/6/a/8) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710061]: Words in [Sch. 7 para. 5(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5/2/b) substituted (31.7.1997 with effect on and after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 25(6)(b)(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/6/b/8) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710071]: [Sch. 7 para. 5(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/5/3) inserted (31.7.1997 with effect on and after 2.7.1997) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 25(7)(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/7/8) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c14710081]: [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/6) repealed (31.7.1997 with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [ss. 36(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/36/4), [52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 6 para. 21(3)(4)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/21/3/4), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14710091]: [Sch. 7 para. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/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](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(12)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/12) Note 2 (with s. 3(3))
[^c14710101]: [Sch. 7 para. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/9) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14710121]: [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/10) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14710131]: [Sch. 7 para. 10(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/10/1) excluded (19.3.1997 with effect in relation to distributions made on or after 26.11.1996) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 247(5D)](https://www.legislation.gov.uk/ukpga/1988/1/section/247/5D) (as inserted (19.3.1997 with effect in relation to distributions made on or after 26.11.1996) by [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16), [s. 69](https://www.legislation.gov.uk/ukpga/1997/16/section/69), [Sch. 7 para. 10](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/10))
[^c14710141]: [Sch. 7 para. 11](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/11) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) Note (with s. 3(3))
[^c14709961]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7) excluded (28.4.1997) by [S.I. 1997/1154](https://www.legislation.gov.uk/uksi/1997/1154), [reg. 25(10)](https://www.legislation.gov.uk/uksi/1997/1154/regulation/25/10)
[^c14710151]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14710161]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c14710171]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c14710181]: [Sch. 10 para. 7(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/7/1) power fully exercised (20.3.1997): 1.7.1997 appointed by [S.I. 1997/991](https://www.legislation.gov.uk/uksi/1997/991), [art. 2](https://www.legislation.gov.uk/uksi/1997/991/article/2)
[^c14710191]: [Sch. 10 para. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/9) repealed (31.7.1997 with effect in accordance with s. 36 and [Sch. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6) of the amending Act) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(11)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/11) note (with s. 3(3))
[^c14710221]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14710231]: [1986 c. 60](https://www.legislation.gov.uk/ukpga/1986/60).
[^c14710241]: [1986 c. 41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c14710251]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14710261]: [Sch. 10 para. 16(1)(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/16/1/2) power fully exercised (20.3.1997): 1.7.1997 appointed by 1997/991, art. 2
[^c14710281]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14710361]: Sch. 12 para. 8 repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/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](https://www.legislation.gov.uk/ukpga/1998/36), [s. 38(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/1), [Sch. 5 para. 74(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/74/1/2)
[^c14710411]: Words in Sch. 12 para. 8(4)(a) substituted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 46(3)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/46/3/a), [Sch. 7 para. 12](https://www.legislation.gov.uk/ukpga/1998/36/schedule/7/paragraph/12)
[^c14710451]: Sch. 12 para. 8(8) excluded (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 38(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/1), [Sch. 5 para. 74(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/74/1/2)
[^c14710461]: Sch. 12 para. 8(9) excluded (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 38(1) Sch. 5 para. 74(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/1/schedule/5/paragraph/74/1/2)
[^c14710781]: Sch. 12 para. 19(5) added (23.3.1999) by [S.I. 1999/498](https://www.legislation.gov.uk/uksi/1999/498), [reg. 16(2)](https://www.legislation.gov.uk/uksi/1999/498/regulation/16/2)
[^c14710851]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14710861]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c14710871]: [Sch. 14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/14) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14710931]: [Sch. 15 para. 2(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/2/2) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4) note
[^c14710951]: [Sch. 15 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/3) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14710961]: [Sch. 15 para. 4](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/4) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14710991]: [Sch. 15 para. 5(1)(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/5/1/2) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4) Note
[^c14711011]: [Sch. 15 para. 5(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/5/3) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711021]: [Sch. 12 para. 6](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/6) repealed (31.7.1998 with effect in accordance with [s. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4) note
[^c14711031]: [Sch. 15 para. 7](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/7) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711041]: [Sch. 15 para. 8](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/8) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711051]: [Sch. 15 para. 9(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/9/2): By [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4) it is provided (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/1997/16/section/579/1) of the amending Act) that Sch. 15 para. “(9)(2)” is repealed
[^c14711061]: [Sch. 16](https://www.legislation.gov.uk/ukpga/1997/16/schedule/16) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c14711151]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14711161]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c14711171]: [Sch. 18 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/V/2) note power fully exercised (9.6.1997): 1.7.1997 appointed by [S.I. 1997/1433](https://www.legislation.gov.uk/uksi/1997/1433), [art. 2](https://www.legislation.gov.uk/uksi/1997/1433/article/2)
[^c14711181]: Sch. 18 Pt. VI(3) extended (31.7.1998) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 4(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/4/7) (with [s. 3(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/3/3))
[^c21847371]: [S. 76(7)](https://www.legislation.gov.uk/ukpga/1997/16/section/76/7) amendment to earlier affecting provision [S.I. 1992/1655](https://www.legislation.gov.uk/uksi/1992/1655), [reg. 4](https://www.legislation.gov.uk/uksi/1992/1655/regulation/4) (19.3.1997) by [The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997 (S.I. 1997/471)](https://www.legislation.gov.uk/uksi/1997/471), [reg. 4](https://www.legislation.gov.uk/uksi/1997/471/regulation/4)
[^c14710881]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c14710891]: [1971 c. 61](https://www.legislation.gov.uk/ukpga/1971/61).
[^c14710901]: [1993 c. 43](https://www.legislation.gov.uk/ukpga/1993/43).
[^c14710911]: [1993 c. 43](https://www.legislation.gov.uk/ukpga/1993/43).
[^c14710921]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711071]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c14711081]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711091]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711101]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711111]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711121]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^c14711131]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c14711141]: [1990 c. 1](https://www.legislation.gov.uk/ukpga/1990/1).
[^key-02db7d533de132b94bcbe78546620aed]: Words in s. 110(5A) substituted (1.8.2002 for certain purposes, 26.2.2003 for certain purposes, 1.4.2003 otherwise) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 5 para. 13](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/13); [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2) (as amended (20.8.2002) by [S.I. 2002/2158](https://www.legislation.gov.uk/uksi/2002/2158), [art. 2](https://www.legislation.gov.uk/uksi/2002/2158/article/2)); [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-b2c9db0be6b4e49531d51223eaf083ce]: [S. 62](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-36dbdfbbff7836f9c91404ab5d8122e6]: [S. 63](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-c637d7229b3e1a54cc7e2d0f70fe6996]: S. 110(5AA) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2)
[^key-dae7d02e5e2e5b2d946ab633c640f6e5]: Sch. 2 para. 6 repealed (15.9.2003) by [Enterprise Act 2002 (c. 40)](https://www.legislation.gov.uk/ukpga/2002/40), [s. 279](https://www.legislation.gov.uk/ukpga/2002/40/section/279), [Sch. 26](https://www.legislation.gov.uk/ukpga/2002/40/schedule/26); [S.I. 2003/2093](https://www.legislation.gov.uk/uksi/2003/2093), [art. 2(1)](https://www.legislation.gov.uk/uksi/2003/2093/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/2093/schedule/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2003/2093/article/4))
[^key-53f2de9783f503c7f32603f3bcb650d2]: S. 54(5) repealed (with effect in accordance with s. 77 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/7)
[^key-cdb2d0d1a0fd6cb41d86d25c0e40eef8]: S. 67(4)(a) repealed (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)
[^key-1e265873c9ce7eb72e320b40a5955bcd]: [S. 83(1)-(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/83/1) repealed (with effect in accordance with s. 52(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(6)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/6)
[^key-72f282c1f9ec2c71b166791c6dbc30b6]: S. 96(7)(b)(i) substituted (11.1.2005) by [The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004 (S.I. 2004/3379)](https://www.legislation.gov.uk/uksi/2004/3379), [regs. 1](https://www.legislation.gov.uk/uksi/2004/3379/regulation/1), [5(2)](https://www.legislation.gov.uk/uksi/2004/3379/regulation/5/2)
[^key-b95c77717599f123f6c7d5c6cae9d09d]: Words in s. 96(8) inserted (11.1.2005) by [The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004 (S.I. 2004/3379)](https://www.legislation.gov.uk/uksi/2004/3379), [regs. 1](https://www.legislation.gov.uk/uksi/2004/3379/regulation/1), [5(3)(a)](https://www.legislation.gov.uk/uksi/2004/3379/regulation/5/3/a)
[^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)](https://www.legislation.gov.uk/uksi/2004/3379), [regs. 1](https://www.legislation.gov.uk/uksi/2004/3379/regulation/1), [5(3)(b)](https://www.legislation.gov.uk/uksi/2004/3379/regulation/5/3/b)
[^key-aa4514fce00e5f00ca7e778004902861]: [Sch. 11](https://www.legislation.gov.uk/ukpga/1997/16/schedule/11) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1441bc9af4d072926878940ae0a2a51b]: S. 80(7) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-88178b2e931e097d7f930480b82ed445]: S. 80(1)-(4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-8cf0f25bc6f4f5df9211c5e586485b98]: Sch. 7 para. 12(3) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-9ba90704b687bf92caef814934bd888c]: Sch. 7 para. 8(2)(a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-ba7eec96d15fc5fe00b82647018aeea2]: [S. 67(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/67/5) 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)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-cdda318daae360a766d9835dbb629e54]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/16/schedule/8) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-8d3c71325438cd6c32e6d901c9ff48b5]: [S. 54(1)-(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/54/1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2d32a16714fe8576b31f728427733110]: [S. 55](https://www.legislation.gov.uk/ukpga/1997/16/section/55) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-1fd76f202d9f44709743ef751e9bb934]: [S. 74](https://www.legislation.gov.uk/ukpga/1997/16/section/74) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-58c5d88875832c2880c920916af8f1c1]: [S. 75](https://www.legislation.gov.uk/ukpga/1997/16/section/75) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-f5bdb6bfa020309db057e8a79ef62374]: [S. 78](https://www.legislation.gov.uk/ukpga/1997/16/section/78) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d878cb94fa2976d48783cb58dd4593a6]: [S. 80(5)](https://www.legislation.gov.uk/ukpga/1997/16/section/80/5)[(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/80/6) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-ec4f608c52917be1ed9886ea6ea8c333]: [S. 81](https://www.legislation.gov.uk/ukpga/1997/16/section/81) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-77f6e0a38c6cc04c113bc3d76585ac37]: Sch. 7 para. 12(2) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d6d5d0b55abe03807a9dc727562209cf]: Words in Sch. 7 para. 12(1) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-d623e28d81b39d61e37744d95927a7c3]: [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/5/3) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-5cd5a5ef8db099ba97930df04e7a7d7e]: [Sch. 10 para. 11](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/11) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-b473acaf9ae52c48a5fbb85360a77ca2]: [Sch. 9](https://www.legislation.gov.uk/ukpga/1997/16/schedule/9) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-7f0d538329a5e47097e07e00daa74b3e]: [S. 57](https://www.legislation.gov.uk/ukpga/1997/16/section/57) repealed (6.4.2007) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/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)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 7(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/7/2)
[^key-4e0c26472b83a92cb25d43ae0a470ca3]: Words in Sch. 1 para. 14(1) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(6)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/6/a)[23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-8791469802146c32d80d9c78b8202654]: Words in Sch. 1 para. 14(2) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(6)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/6/b)[23(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/1)
[^key-4d7525f56bb630908fbdd5ffb82cf6cb]: Sch. 12 para. 18 repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 16(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/16/6), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/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)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 4(4)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/4/4/c), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^key-d0cf01b280eb62132e676186c76a6d34]: S. 10(3A)-(3C) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/3), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-a7724fb155bc706a4202d628b0590192]: Words in s. 10(3)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-eb2be9fb8a8fc84ddcada375c344ab6e]: Words in s. 10(3)(b) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-723bd7d03affd51cd1ac343b01eba41f]: S. 10(3)(c) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/c), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-6bec2105da22c8af74129815102da933]: Words in s. 10(3)(e) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(e)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/e), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-2e6bab69e56bf37df3b67ab850befdab]: Words in s. 10(3)(d) repealed (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 17(2)(d)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/17/2/d), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2), [Sch. 27 Pt. 6(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6/3); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-f051f2131e2d44eccbae683849aa8e11]: S. 11(10A) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 18(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/18/3), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-555cb1dc1b67e4c7c5023bfa235736a9]: Words in s. 11(10)(b) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 18(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/18/2), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-11251f5218c7b23c7cbcc9a5ed458097]: Word in s. 11(11) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 18(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/18/4), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-b99ada732de11a80462a36014510e422]: Words in s. 15(3) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 19](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/19), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-791ff229107ba81b2d9d36a872bec462]: Words in [Sch. 1 para. 2(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/2/1) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/2)[23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-59302e35d4341e44627eaedc82274b47]: [Sch. 1 para. 2(2)(a)-(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/2/2/a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/3)[23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-ac103978f07045a076566405ff562a53]: Words in Sch. 1 para. 3(4)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(4)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/4/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-16eb90bdfab37a6ebee0f383851daf83]: Words in Sch. 1 para. 3(4)(a) inserted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(4)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/4/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-001001169284749359d4b7dab551537d]: Words in Sch. 1 para. 6(10)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/a), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-d616bb4b6ddd9779c6d24b2fb89804b5]: Words in Sch. 1 para. 6(11)(a) substituted (1.9.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/b), [23(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/23/2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-92c2ca32b5c9d36b17bccc32a850170c]: [Sch. 2 para. 4(3)-(5)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/2/paragraph/4/3) repealed (8.11.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 84(5)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/5), [Sch. 27 Pt. 5(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/5/1); [S.I. 2007/3166](https://www.legislation.gov.uk/uksi/2007/3166), [art. 2(c)](https://www.legislation.gov.uk/uksi/2007/3166/article/2/c)
[^key-b6ee3d09381eb141d2baf5ec4f83cd9d]: S. 7(5)(a) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 13(11)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/11/b)[(12)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/12)
[^key-9df5c6bb5a9b034df7d4d056146a9117]: S. 7(5)(b) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 13(11)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/11/b)[(12)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/12)
[^key-57f2296860576aed3cb37b0123ef617f]: S. 7(7) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 5 paras. 25(c)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/25/c/i), [26(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/26/b)
[^key-4d84b83bc549688f63a83166a56ac144]: S. 7(8)(b) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 13(11)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/11/b)[(12)](https://www.legislation.gov.uk/ukpga/2008/9/section/13/12)
[^key-5f00bc61ca209cd6eae447e9f4f46e5b]: Sch. 6 para. 6(5) omitted (retrospective to 1.4.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 5 paras. 25(c)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/25/c/ii), [26(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/26/b)
[^key-5da774d00ce92e5c7150cbff11ade531]: [S. 35(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/uksi/2008/1146), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/1146/article/1/1), [Sch. 1 para. 7](https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/7) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/1146/schedule/2))
[^key-e1744df4c1fa485410489911ef506ada]: [S. 36](https://www.legislation.gov.uk/ukpga/1997/16/section/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)](https://www.legislation.gov.uk/uksi/2008/1146), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/1146/article/1/1), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/8) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/1146/schedule/2))
[^key-a341d72e33115a87ee3296053a6f35a3]: [S. 37(2)-(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/37/2) 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)](https://www.legislation.gov.uk/uksi/2008/1146), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/1146/article/1/1), [Sch. 1 para. 9](https://www.legislation.gov.uk/uksi/2008/1146/schedule/1/paragraph/9) (with [Sch. 2](https://www.legislation.gov.uk/uksi/2008/1146/schedule/2))
[^key-8f665fe67798d6985d17fd8a23ad8fb6]: S. 27(4) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 142(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/142/2)
[^key-81d9ac7332c3f8fa4b12e5169a6a766a]: S. 27(5) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 142(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/142/2)
[^key-e38dcca86c7bc04ae67d20c4ca74c6a0]: [S. 73](https://www.legislation.gov.uk/ukpga/1997/16/section/73) omitted (with effect in accordance with s. 66(5) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/3/a)
[^key-1cd33eb67093b2b1eed039e6d99d5373]: [S. 77](https://www.legislation.gov.uk/ukpga/1997/16/section/77) omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 66(4)(h)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/h)
[^key-d3d1e64b0517ddbe8ce1c061a5cf274a]: [S. 79](https://www.legislation.gov.uk/ukpga/1997/16/section/79) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(f)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/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)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 69(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/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)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 17(11)(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 242(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 242(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/242/3)
[^key-7e317b2fa3db7b3d11a2bcc57f91b5cd]: [S. 65](https://www.legislation.gov.uk/ukpga/1997/16/section/65) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4751567227c2a7dd3cdfd3e57c0789ed]: [S. 66](https://www.legislation.gov.uk/ukpga/1997/16/section/66) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/243/2/b)
[^key-8f69b03539dc8a3e9bb48a6c2d73ffac]: Words in Sch. 1 para. 9(5) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(3)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/243/3/a)
[^key-2eaf4b4d9e73112f7cfe68c0e9ca64f2]: Words in Sch. 1 para. 9(5) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 243(3)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/243/3/b)
[^key-7e44e51b18163ce151402fa16cba5b87]: Words in [Sch. 5 para. 19(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/19/1) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 244(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/244/2/a)
[^key-c5050b84ec0053ec9f3147a94d19f8a8]: Word in [Sch. 5 para. 19(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/19/1) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 244(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/244/2/b)
[^key-751ee9708772816c8e55202d6dec83d8]: Words in [Sch. 5 para. 19(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/19/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 244(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/244/3)
[^key-8555b6fa05d9423940d65144b0f46994]: [Sch. 7 para. 8(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/7/paragraph/8/1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-e5e315ffc15660ee958a178c4c2ea201]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/1997/16/schedule/13/paragraph/2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-42320b7491ec90343008ae6814dc167d]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/13/paragraph/3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-4e163a5ea9c8db3142e496c42a97798f]: S. 10(3AA) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/5)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-cbbf0af71f6c38a91a359d29b9e26db5]: S. 10(2) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/3)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-0757b2d13ad8b37248f8fdc4305c1b4c]: Word in s. 10(3)(e) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/4)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-5648289dfebbf35df609dbcd80b2bf11]: S. 10(4) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(7)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/7)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-5d92047e38f060f353fa2ac9c654a04d]: Words in s. 10(3C)(a) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(6)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/6)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-00008ac73552e4b184ce2b65155bae0e]: Words in s. 10(5) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(8)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/8)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-d8c135a5923632f5ef7caa2e3eebb7c1]: Words in s. 10(6) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(9)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/9)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-caa39ab9a1203b9566b4d521a6e947f2]: S. 11(9)(a) omitted (retrospective to 27.4.2009) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 113(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/113/5/b)[(6)](https://www.legislation.gov.uk/ukpga/2009/10/section/113/6)
[^key-1d0464d717598db82d44d311ef3a3f5b]: S. 14(4) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(12)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/12)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-44b9557e86b7e831bab443dc62776872]: Words in s. 14(2) substituted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(11)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/11)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-2a34a1de6cbac7981d395a071f8800c1]: Words in s. 15(3) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(13)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/13)[(14)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/14)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-3fb975072ecbcaa9b72e91f37c86fc97]: Words in s. 15(3) inserted (retrospective to 27.4.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 114(13)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/13)[(15)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/15)[(17)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/17) (with [s. 114(18)](https://www.legislation.gov.uk/ukpga/2009/10/section/114/18))
[^key-c36467404ad5fb91fb41c32e9781396d]: [S. 56(2)](https://www.legislation.gov.uk/ukpga/1997/16/section/56/2) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(h)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [4(1)(d)](https://www.legislation.gov.uk/uksi/2009/1890/article/4/1/d)
[^key-4ffc4ddbb893c153cf740a127a7b08a4]: S. 52 omitted (23.11.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 129(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/129/4), [Sch. 43 para. 15](https://www.legislation.gov.uk/ukpga/2008/9/schedule/43/paragraph/15); [S.I. 2009/3024](https://www.legislation.gov.uk/uksi/2009/3024), [art. 3](https://www.legislation.gov.uk/uksi/2009/3024/article/3) (with [art. 4](https://www.legislation.gov.uk/uksi/2009/3024/article/4))
[^key-25fa67642f994a56c7e39d0f6db3b899]: Sch. 12 paras. 1-7 repealed (with effect in accordance with [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/3), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/3), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/3), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-4ab6adee8d76110b71af0b16aae91280]: [S. 27(11)](https://www.legislation.gov.uk/ukpga/1997/16/section/27/11) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 123(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/123/2), [Sch. 41 para. 25(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/25/i); [S.I. 2009/511](https://www.legislation.gov.uk/uksi/2009/511), [art. 2](https://www.legislation.gov.uk/uksi/2009/511/article/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2009/511/article/4))
[^key-35a3bb71b075c602940d454bfc65dabe]: [S. 47(10)](https://www.legislation.gov.uk/ukpga/1997/16/section/47/10) omitted (1.4.2010) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/118/2), [Sch. 39 para. 65(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/65/c); [S.I. 2009/403](https://www.legislation.gov.uk/uksi/2009/403), [art. 2(2)](https://www.legislation.gov.uk/uksi/2009/403/article/2/2) (with [art. 10](https://www.legislation.gov.uk/uksi/2009/403/article/10))
[^key-94c204ccbf9ada02470fedb90c7006a8]: [S. 59](https://www.legislation.gov.uk/ukpga/1997/16/section/59) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-23d51e6e1ee4bf08fe1eb1d10aafc974]: [S. 64](https://www.legislation.gov.uk/ukpga/1997/16/section/64) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-31181c2254aa75cbf7b5a370b3dbfc32]: [S. 68](https://www.legislation.gov.uk/ukpga/1997/16/section/68) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-7e75423285177c187c0401250aa73257]: [S. 82](https://www.legislation.gov.uk/ukpga/1997/16/section/82) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 232(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/232/2), [Sch. 10 Pt. 8](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/8) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-576fef97f8996e6b958308476302c533]: [S. 91](https://www.legislation.gov.uk/ukpga/1997/16/section/91) repealed (1.4.2010) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-88dfc9a14c22c2dec5b396bd16b8d566]: [Sch. 5 para. 6(2)(b)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/6/2/b)[(c)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/6/2/c) omitted (1.4.2010) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [s. 99(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/99/2), [Sch. 51 para. 43(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/43/b); [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-0915fd6fceb7e3f5110f5402c55d0877]: [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c296291d36285315c52765dd0c875f6d]: [Sch. 10 para. 4(b)(iii)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/4/b/iii) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b6f570d114c7ea5a2e810c1fd5f96bc4]: [Sch. 10 para. 10](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/10) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c5d24e7390a49f16fd758ff213c5d9b1]: [Sch. 10 para. 13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/13) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d1d853204cd1d4273e990f60010214d0]: Words in s. 110(5A) substituted (6.4.2010) by [Work and Families Act 2006 (c. 18)](https://www.legislation.gov.uk/ukpga/2006/18), [s. 19(2)](https://www.legislation.gov.uk/ukpga/2006/18/section/19/2), [Sch. 1 para. 45](https://www.legislation.gov.uk/ukpga/2006/18/schedule/1/paragraph/45); [S.I. 2010/495](https://www.legislation.gov.uk/uksi/2010/495), [art. 4(d)](https://www.legislation.gov.uk/uksi/2010/495/article/4/d)
[^key-d8c0e886d268548f7a91d1ea8200f1d5]: Table in s. 11(2) substituted (with effect in accordance with s. 20(2) of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 20](https://www.legislation.gov.uk/ukpga/2010/13/section/20)
[^key-f66a35a5c4e682d3acbf862041f9d058]: [Sch. 12 para. 14](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/14) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2da9e17985bae53849722ed1c0345e90]: [Sch. 12 para. 13](https://www.legislation.gov.uk/ukpga/1997/16/schedule/12/paragraph/13) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/2), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/4), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 296(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/3), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2) (with [Sch. 1 para. 296(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/296/5), [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/b), 23(2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/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)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 25 paras. 20(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/25/paragraph/20/5/a), 23(2); [S.I. 2007/2532](https://www.legislation.gov.uk/uksi/2007/2532), [art. 2](https://www.legislation.gov.uk/uksi/2007/2532/article/2)
[^key-95d2fde632cb80c3ad4ce3924a765337]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-57119bcb45ca4a659e62cf757c749f11]: Word in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [6](https://www.legislation.gov.uk/uksi/2011/1043/article/6) (with [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Agricultural property relief.
#### Depositary receipts and clearance services.
#### 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.
#### Enterprise investment scheme.
#### Limit on relief for interest.
#### Set-off against franked investment income.
#### Depositary receipts and clearance services.
#### Depositary receipts and clearance services.
#### Agricultural property relief.
#### Direction to hold trust property on other trusts.
#### 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.
#### Phasing out of relief for profit-related pay.
#### Agricultural property relief.
#### Restriction of relief for underlying tax.
#### 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.
#### 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.
#### Set-off of credits and debits.
#### Modification of indexed allowances.
#### Consortium claims for group relief.
#### Distributions of exempt funds.
#### Restriction of relief for underlying tax.
#### Tax advantages to include tax credits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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.
#### Work-related training.
#### Limit on relief for interest.
#### 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.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Phasing out of relief for profit-related pay.
#### FIDs paid to unauthorised unit trusts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Provisions applying to exempt vehicles.
#### Certain fees to be treated as premiums under higher rate contracts.
#### Sale of goods donated to charity.
#### Payments on account: appeals.
#### Repayments and assessments: time limits.
#### Transitional provision for set-offs etc.
#### Repayments and assessments: time limits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Phasing out of relief for profit-related pay.
#### Work-related training.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Group supplies using an overseas member.
#### Phasing out of relief for profit-related pay.
#### Work-related training.
#### Special treatment for certain distributions.
#### 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.
2011-04-22
Finance Act 1997
2010-04-08
Finance Act 1997
2010-04-06
Finance Act 1997
2010-04-01
Finance Act 1997
2009-11-23
Finance Act 1997
2009-10-01
Finance Act 1997
2009-07-21
Finance Act 1997
2009-04-27
Finance Act 1997
2009-04-01
Finance Act 1997
2008-07-21
Finance Act 1997
2008-06-01
Finance Act 1997
2008-04-06
Finance Act 1997
2008-04-01
Finance Act 1997
2007-11-08
Finance Act 1997
2007-10-09
Finance Act 1997
2007-09-01
Finance Act 1997
2007-08-14
Finance Act 1997
2007-07-19
Finance Act 1997
2007-04-06
Finance Act 1997
2006-12-31
Finance Act 1997
2006-07-19
Finance Act 1997
2005-08-12
Finance Act 1997
2005-08-11
Finance Act 1997
2005-07-20
Finance Act 1997
2005-04-07
Finance Act 1997
2005-04-06
Finance Act 1997
2005-01-11
Finance Act 1997
2004-07-22
Finance Act 1997
2003-07-10
Finance Act 1997
2003-04-08
Finance Act 1997
2003-04-06
Finance Act 1997
2003-04-01
Finance Act 1997
2003-02-26
Finance Act 1997
2002-12-30
Finance Act 1997
2002-07-24
Finance Act 1997
1997-03-19
Finance Act 1997
original version
Text at this date