LegalizeReform history
Finance Act 1997
56 versions
· 1997-03-19
2024-02-22
Finance Act 1997
Changes on 2024-02-22
@@ -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.
#### Rate of gaming duty.
#### Gaming duty to replace gaming licence duty.
##### 2
@@ -3155,7 +3155,7 @@
- (i) two years in the case of an offence by virtue of sub-paragraph (2)(a) above, and
- (ii) seven years in any other case,
- (ii) 14 years in any other case,
or to both.
@@ -5689,9 +5689,9 @@
#### Rates of duty on spirits and wines of equivalent strength.
#### Duty on sparkling cider.
#### Cider labelled as made-wine.
#### Rates of duty on lower strengths of wine and made-wine.
#### Cider labelled as strong cider.
#### Rates of hydrocarbon oil duties and of rebates.
@@ -5703,1270 +5703,1272 @@
#### Premiums liable to tax at the higher rate.
#### Certain fees to be treated as premiums under higher rate contracts.
#### Charge to tax where different rates apply.
#### Commencement of sections 21 to 23.
#### Transitional provision for set-offs etc.
#### Voluntary registration.
#### Modification of indexed allowances.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Modification of indexed allowances.
#### FIDs paid to unauthorised unit trusts.
#### Rate bands.
#### Repurchases and stock lending.
#### Enterprise investment scheme.
#### Direction to hold trust property on other trusts.
#### Inland bearer instruments.
#### Depositary receipts and clearance services.
#### Repayment or cancellation of tax.
#### Depositary receipts and clearance services.
#### Payment of dividends on government stock.
#### 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).
[^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))
[^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)
[^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).
[^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-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-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-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-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-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-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-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-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-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-faa43a291b83892a68189a6c23b6e0b4]: [S. 110](https://www.legislation.gov.uk/ukpga/1997/16/section/110) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-b91eb7d79f6c1d006816b8082cc7e13f]: [S. 10(3A)](https://www.legislation.gov.uk/ukpga/1997/16/section/10/3A) omitted (17.7.2012) (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 56](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/56) (with [Sch. 24 para. 62](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/62))
[^key-009f34440ae30712f12628513af123e3]: [S. 10(3AA)](https://www.legislation.gov.uk/ukpga/1997/16/section/10/3AA) substituted (17.7.2012) (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 48](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/48)
[^key-e951786c4860f14bc56b240f6db947d1]: [S. 67](https://www.legislation.gov.uk/ukpga/1997/16/section/67) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(h)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/h)
[^key-b0196ba9e7140344165c9af2d694acd1]: [S. 61](https://www.legislation.gov.uk/ukpga/1997/16/section/61) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-41fe8a8fa5aed376bb56251f63dae371]: Words in s. 96(8) substituted (1.4.2013) by [Financial Services Act 2012 (c. 21)](https://www.legislation.gov.uk/ukpga/2012/21), [s. 122(3)](https://www.legislation.gov.uk/ukpga/2012/21/section/122/3), [Sch. 18 para. 83](https://www.legislation.gov.uk/ukpga/2012/21/schedule/18/paragraph/83) (with [Sch. 20](https://www.legislation.gov.uk/ukpga/2012/21/schedule/20)); [S.I. 2013/423](https://www.legislation.gov.uk/uksi/2013/423), [art. 3](https://www.legislation.gov.uk/uksi/2013/423/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2013/423/schedule)
[^key-8b11f3d85875503742f7d56d69d8d633]: Words in s. 51(1) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 126(3)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/126/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-05d4e60dc0075115a8ed190018cd07b9]: S. 51(7) repealed (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 126(4)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/126/4), [Sch. 23 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/15/schedule/23/part/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-42405aea3ace14d1dc046375588353c5]: Words in Sch. 1 para. 12(4) substituted (1.12.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 198(2)(c)](https://www.legislation.gov.uk/ukpga/2014/26/section/198/2/c), [Sch. 28 para. 20(2)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/28/paragraph/20/2) (with [Sch. 29](https://www.legislation.gov.uk/ukpga/2014/26/schedule/29))
[^key-db4a269601a08b93afeaa91854186160]: Words in [Sch. 1 para. 16](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/16) substituted (1.12.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 198(2)(c)](https://www.legislation.gov.uk/ukpga/2014/26/section/198/2/c), [Sch. 28 para. 20(3)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/28/paragraph/20/3) (with [Sch. 29](https://www.legislation.gov.uk/ukpga/2014/26/schedule/29))
[^key-57e5590a1ea7fad4f2b775824c75be76]: Sum in Sch. 1 para. 12(3)(a)(i) substituted (12.3.2015) for words by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/10) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-48256e766f50f60e8c263a800b19bdcf]: Words in s. 96(7)(b) substituted (1.1.2016) by [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(2)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/2)
[^key-c0e8834f5ed5fac6293777f8afad6900]: Words in s. 96(8) omitted (1.1.2016) by virtue of [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(3)(a)(i)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/3/a/i)
[^key-6c9349ebf31b18943b801d35f5cb03e9]: Words in s. 96(8) omitted (1.1.2016) by virtue of [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/3/a/ii)
[^key-c8a4002e97342217d92e490e28b76016]: Words in s. 96(8) inserted (1.1.2016) by [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(3)(b)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/3/b)
[^key-4d0cd291064e0497c1b5fab9217c3248]: Words in Sch. 5 para. 20(3) substituted (30.11.2016) by [The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034)](https://www.legislation.gov.uk/uksi/2016/1034), [art. 1](https://www.legislation.gov.uk/uksi/2016/1034/article/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/uksi/2016/1034/schedule/1/paragraph/18)
[^key-65fbfff32a049f271b39f50b2def8352]: S. 11(4A)(4B) inserted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 1(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/1/3), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-b53915458ed1d03288a4e39ad3f75041]: S. 11(10)(10ZA) substituted for s. 11(10) (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 4](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/4), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-56210b998d3a40b88f9d30cfa6bd5b8b]: Words in s. 11(2) substituted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 1(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/1/2), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7) (with [Sch. 19 para. 8(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/3)[(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/4))
[^key-c0953260ae81b480166e6cc86ba23b7e]: [S. 12(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/12/4) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 5](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/5), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-6f7541688e6ef40caa87fcbab84bdaef]: [S. 12(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/12/6) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 5](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/5), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-81ed009e42b0ad8689697748ab285533]: [Sch. 1 para. 9(1)-(1F)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/1) substituted for [Sch. 1](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1) [para. 9(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/1) (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/2), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7) (with [Sch. 19 para. 8(1)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/1)[(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/2))
[^key-3161ecd1a5130ca09396cc539c20a0eb]: [Sch. 1 para. 9(5)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/5)[(6)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/6) substituted for [Sch. 1](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1) [para. 9(5)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/5) (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/5), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-091ce4f6b3525b31135beacd4f1e64cc]: Words in [Sch. 1 para. 9(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/2) substituted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/3), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-ee1e5e004872b8f4ba5dca5997e75e12]: [Sch. 1 para. 9(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/3) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/4), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-8a4bff406becc4af77a8867b5dc7b501]: [Sch. 1 para. 9(4)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/4) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/4), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-e878ef917110e83682fd0894edc19a98]: Words in [Sch. 1 para. 11(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/11/2) inserted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 3](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-b0108f0ca9b114341bad1202b7a38c53]: Words in [s. 96(8)](https://www.legislation.gov.uk/ukpga/1997/16/section/96/8) omitted (31.12.2020) by virtue of [The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689)](https://www.legislation.gov.uk/uksi/2019/689), [regs. 1](https://www.legislation.gov.uk/uksi/2019/689/regulation/1), [7(2)](https://www.legislation.gov.uk/uksi/2019/689/regulation/7/2) (with [regs. 39-41](https://www.legislation.gov.uk/uksi/2019/689/regulation/39)); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-2cb06a836b29abb2ecd61fadd8e46105]: Words in [Sch. 5 para. 2(4)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/2/4/a) substituted (31.12.2020) by [The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689)](https://www.legislation.gov.uk/uksi/2019/689), [regs. 1](https://www.legislation.gov.uk/uksi/2019/689/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2019/689/regulation/7/3) (with [regs. 39-41](https://www.legislation.gov.uk/uksi/2019/689/regulation/39), [43](https://www.legislation.gov.uk/uksi/2019/689/regulation/43)); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-bf4566dcccd5aebb7f2bf05d571570f6]: S. 11(2) Table substituted (in relation to accounting periods beginning on or after 1.4.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [s. 81(1)](https://www.legislation.gov.uk/ukpga/2022/3/section/81/1)
[^key-9dcdf82dc8548e937c46e8f6f420e70a]: Word in [Sch. 1 para. 12(3)(b)(ii)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/12/3/b/ii) substituted (22.2.2024) by [Finance Act 2024 (c. 3)](https://www.legislation.gov.uk/ukpga/2024/3), [s. 32(1)](https://www.legislation.gov.uk/ukpga/2024/3/section/32/1) (with [s. 32(6)](https://www.legislation.gov.uk/ukpga/2024/3/section/32/6))
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Petroleum revenue tax: non-field expenditure.
#### Nil levy on dwelling-house disposals.
#### Direction to hold trust property on other trusts.
#### Depositary receipts and clearance services.
#### Rate bands.
#### Repurchases and stock lending.
#### Repurchases and stock lending.
#### Petroleum revenue tax: non-field expenditure.
#### Nil levy on dwelling-house disposals.
#### Inland bearer instruments.
#### Petroleum revenue tax: non-field expenditure.
#### Payment of dividends on government stock.
#### Repurchases and stock lending.
#### Inland bearer instruments.
#### Petroleum revenue tax: non-field expenditure.
#### Payment of dividends on government stock.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Earn-out rights.
#### Limit on relief for interest.
#### Depositary receipts and clearance services.
#### Mergers of authorised unit trusts.
#### Depositary receipts and clearance services.
#### Inland bearer instruments.
#### Petroleum revenue tax: non-field expenditure.
#### Repayment or cancellation of tax.
#### Nil levy on dwelling-house disposals.
#### Inland bearer instruments.
#### Payment of dividends on government stock.
#### Nil levy on dwelling-house disposals.
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
#### Petroleum revenue tax: non-field expenditure.
#### Petroleum revenue tax: non-field expenditure.
#### Petroleum revenue tax: non-field expenditure.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Direction to hold trust property on other trusts.
#### Agricultural property relief.
#### Repurchases and stock lending.
#### Set-off against franked investment income.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Rate of gaming duty.
#### Liability to pay gaming duty.
#### Removal and disposal of vehicles.
#### Rate of tax.
#### Charge to tax where different rates apply.
#### Charge to tax where different rates apply.
#### Commencement of sections 21 to 23.
#### Transitional provision for set-offs etc.
#### Voluntary registration.
#### Charge and rates of income tax for 1997-98.
#### Limit on relief for interest.
#### Services subject to the reverse charge.
#### Repayments of overpayments: unjust enrichment.
#### Services subject to the reverse charge.
#### Travelling expenses etc.
#### Set-off against franked investment income.
#### Depositary receipts and clearance services.
#### Repurchases and stock lending.
#### Repayment or cancellation of tax.
#### Petroleum revenue tax: non-field expenditure.
#### Interpretation.
#### Repayment or cancellation of tax.
#### Mergers of authorised unit trusts.
#### Payment of dividends on government stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Rates of tobacco products duty.
#### Rate of gaming duty.
#### Liability to pay gaming duty.
#### Exemption for vehicles for disabled persons.
#### Commencement of sections 21 to 23.
#### Repayments and assessments: time limits.
#### Groups containing bodies of different descriptions.
#### Earn-out rights.
#### Agricultural property relief.
#### Special treatment for certain distributions.
#### Time from which entitlement runs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Prevention of pre-emption.
#### Sale of goods donated to charity.
#### Group supplies using an overseas member.
#### Payments on account: appeals.
#### FIDs paid to unauthorised unit trusts.
#### Phasing out of relief for profit-related pay.
#### Repurchases and stock lending.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Provisions applying to exempt vehicles.
#### Provisions applying to exempt vehicles.
#### Certain fees to be treated as premiums under higher rate contracts.
#### Group supplies using an overseas member.
#### Repayments and assessments: time limits.
#### Transitional provision for set-offs etc.
#### Transitional provision for set-offs etc.
#### Repayments and assessments: time limits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Modification of indexed allowances.
#### Enterprise investment scheme.
#### FIDs paid to unauthorised unit trusts.
#### Rate bands.
#### Repurchases and stock lending.
#### Enterprise investment scheme.
#### Direction to hold trust property on other trusts.
#### Inland bearer instruments.
#### Depositary receipts and clearance services.
#### Repayment or cancellation of tax.
#### Depositary receipts and clearance services.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
#### Prevention of pre-emption.
#### Payments on account: appeals.
#### Travelling expenses etc.
#### Travelling expenses etc.
#### Set-off against franked investment income.
#### Tax advantages to include tax credits.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Tax advantages to include tax credits.
#### Payment of dividends on government stock.
#### 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).
[^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))
[^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)
[^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).
[^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-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-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-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-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-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-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-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-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-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-faa43a291b83892a68189a6c23b6e0b4]: [S. 110](https://www.legislation.gov.uk/ukpga/1997/16/section/110) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-b91eb7d79f6c1d006816b8082cc7e13f]: [S. 10(3A)](https://www.legislation.gov.uk/ukpga/1997/16/section/10/3A) omitted (17.7.2012) (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 56](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/56) (with [Sch. 24 para. 62](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/62))
[^key-009f34440ae30712f12628513af123e3]: [S. 10(3AA)](https://www.legislation.gov.uk/ukpga/1997/16/section/10/3AA) substituted (17.7.2012) (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 48](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/48)
[^key-e951786c4860f14bc56b240f6db947d1]: [S. 67](https://www.legislation.gov.uk/ukpga/1997/16/section/67) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(h)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/h)
[^key-b0196ba9e7140344165c9af2d694acd1]: [S. 61](https://www.legislation.gov.uk/ukpga/1997/16/section/61) repealed (31.1.2013) by [Statute Law (Repeals) Act 2013 (c. 2)](https://www.legislation.gov.uk/ukpga/2013/2), [s. 3(2)](https://www.legislation.gov.uk/ukpga/2013/2/section/3/2), [Sch. 1 Pt. 10](https://www.legislation.gov.uk/ukpga/2013/2/schedule/1/part/10) Group 1
[^key-41fe8a8fa5aed376bb56251f63dae371]: Words in s. 96(8) substituted (1.4.2013) by [Financial Services Act 2012 (c. 21)](https://www.legislation.gov.uk/ukpga/2012/21), [s. 122(3)](https://www.legislation.gov.uk/ukpga/2012/21/section/122/3), [Sch. 18 para. 83](https://www.legislation.gov.uk/ukpga/2012/21/schedule/18/paragraph/83) (with [Sch. 20](https://www.legislation.gov.uk/ukpga/2012/21/schedule/20)); [S.I. 2013/423](https://www.legislation.gov.uk/uksi/2013/423), [art. 3](https://www.legislation.gov.uk/uksi/2013/423/article/3), [Sch.](https://www.legislation.gov.uk/uksi/2013/423/schedule)
[^key-8b11f3d85875503742f7d56d69d8d633]: Words in s. 51(1) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 126(3)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/126/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-05d4e60dc0075115a8ed190018cd07b9]: S. 51(7) repealed (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 126(4)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/126/4), [Sch. 23 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/15/schedule/23/part/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-42405aea3ace14d1dc046375588353c5]: Words in Sch. 1 para. 12(4) substituted (1.12.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 198(2)(c)](https://www.legislation.gov.uk/ukpga/2014/26/section/198/2/c), [Sch. 28 para. 20(2)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/28/paragraph/20/2) (with [Sch. 29](https://www.legislation.gov.uk/ukpga/2014/26/schedule/29))
[^key-db4a269601a08b93afeaa91854186160]: Words in [Sch. 1 para. 16](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/16) substituted (1.12.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 198(2)(c)](https://www.legislation.gov.uk/ukpga/2014/26/section/198/2/c), [Sch. 28 para. 20(3)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/28/paragraph/20/3) (with [Sch. 29](https://www.legislation.gov.uk/ukpga/2014/26/schedule/29))
[^key-57e5590a1ea7fad4f2b775824c75be76]: Sum in Sch. 1 para. 12(3)(a)(i) substituted (12.3.2015) for words by [The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)](https://www.legislation.gov.uk/uksi/2015/664), [reg. 1(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/1/1), [Sch. 2 para. 10](https://www.legislation.gov.uk/uksi/2015/664/schedule/2/paragraph/10) (with [reg. 5(1)](https://www.legislation.gov.uk/uksi/2015/664/regulation/5/1))
[^key-48256e766f50f60e8c263a800b19bdcf]: Words in s. 96(7)(b) substituted (1.1.2016) by [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(2)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/2)
[^key-c0e8834f5ed5fac6293777f8afad6900]: Words in s. 96(8) omitted (1.1.2016) by virtue of [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(3)(a)(i)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/3/a/i)
[^key-6c9349ebf31b18943b801d35f5cb03e9]: Words in s. 96(8) omitted (1.1.2016) by virtue of [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(3)(a)(ii)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/3/a/ii)
[^key-c8a4002e97342217d92e490e28b76016]: Words in s. 96(8) inserted (1.1.2016) by [The Solvency 2 Regulations 2015 (S.I. 2015/575)](https://www.legislation.gov.uk/uksi/2015/575), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2015/575/regulation/1/2), [Sch. 1 para. 20(3)(b)](https://www.legislation.gov.uk/uksi/2015/575/schedule/1/paragraph/20/3/b)
[^key-4d0cd291064e0497c1b5fab9217c3248]: Words in Sch. 5 para. 20(3) substituted (30.11.2016) by [The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034)](https://www.legislation.gov.uk/uksi/2016/1034), [art. 1](https://www.legislation.gov.uk/uksi/2016/1034/article/1), [Sch. 1 para. 18](https://www.legislation.gov.uk/uksi/2016/1034/schedule/1/paragraph/18)
[^key-65fbfff32a049f271b39f50b2def8352]: S. 11(4A)(4B) inserted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 1(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/1/3), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-b53915458ed1d03288a4e39ad3f75041]: S. 11(10)(10ZA) substituted for s. 11(10) (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 4](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/4), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-56210b998d3a40b88f9d30cfa6bd5b8b]: Words in s. 11(2) substituted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 1(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/1/2), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7) (with [Sch. 19 para. 8(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/3)[(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/4))
[^key-c0953260ae81b480166e6cc86ba23b7e]: [S. 12(4)](https://www.legislation.gov.uk/ukpga/1997/16/section/12/4) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 5](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/5), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-6f7541688e6ef40caa87fcbab84bdaef]: [S. 12(6)](https://www.legislation.gov.uk/ukpga/1997/16/section/12/6) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 5](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/5), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-81ed009e42b0ad8689697748ab285533]: [Sch. 1 para. 9(1)-(1F)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/1) substituted for [Sch. 1](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1) [para. 9(1)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/1) (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/2), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7) (with [Sch. 19 para. 8(1)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/1)[(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/8/2))
[^key-3161ecd1a5130ca09396cc539c20a0eb]: [Sch. 1 para. 9(5)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/5)[(6)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/6) substituted for [Sch. 1](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1) [para. 9(5)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/5) (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/5), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-091ce4f6b3525b31135beacd4f1e64cc]: Words in [Sch. 1 para. 9(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/2) substituted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/3), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-ee1e5e004872b8f4ba5dca5997e75e12]: [Sch. 1 para. 9(3)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/3) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/4), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-8a4bff406becc4af77a8867b5dc7b501]: [Sch. 1 para. 9(4)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/9/4) omitted (1.10.2019) by virtue of [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 2(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/2/4), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-e878ef917110e83682fd0894edc19a98]: Words in [Sch. 1 para. 11(2)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/11/2) inserted (1.10.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 19 paras. 3](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/3), [7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/19/paragraph/7)
[^key-b0108f0ca9b114341bad1202b7a38c53]: Words in [s. 96(8)](https://www.legislation.gov.uk/ukpga/1997/16/section/96/8) omitted (31.12.2020) by virtue of [The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689)](https://www.legislation.gov.uk/uksi/2019/689), [regs. 1](https://www.legislation.gov.uk/uksi/2019/689/regulation/1), [7(2)](https://www.legislation.gov.uk/uksi/2019/689/regulation/7/2) (with [regs. 39-41](https://www.legislation.gov.uk/uksi/2019/689/regulation/39)); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-2cb06a836b29abb2ecd61fadd8e46105]: Words in [Sch. 5 para. 2(4)(a)](https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/2/4/a) substituted (31.12.2020) by [The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689)](https://www.legislation.gov.uk/uksi/2019/689), [regs. 1](https://www.legislation.gov.uk/uksi/2019/689/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2019/689/regulation/7/3) (with [regs. 39-41](https://www.legislation.gov.uk/uksi/2019/689/regulation/39), [43](https://www.legislation.gov.uk/uksi/2019/689/regulation/43)); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-bf4566dcccd5aebb7f2bf05d571570f6]: S. 11(2) Table substituted (in relation to accounting periods beginning on or after 1.4.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [s. 81(1)](https://www.legislation.gov.uk/ukpga/2022/3/section/81/1)
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Petroleum revenue tax: non-field expenditure.
#### Payment of dividends on government stock.
#### Direction to hold trust property on other trusts.
#### Depositary receipts and clearance services.
#### Rate bands.
#### Repurchases and stock lending.
#### Repurchases and stock lending.
#### Petroleum revenue tax: non-field expenditure.
#### Nil levy on dwelling-house disposals.
#### Inland bearer instruments.
#### Petroleum revenue tax: non-field expenditure.
#### Payment of dividends on government stock.
#### Repurchases and stock lending.
#### Inland bearer instruments.
#### Petroleum revenue tax: non-field expenditure.
#### Payment of dividends on government stock.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Earn-out rights.
#### Limit on relief for interest.
#### Repurchases and stock lending.
#### Mergers of authorised unit trusts.
#### Depositary receipts and clearance services.
#### Inland bearer instruments.
#### Petroleum revenue tax: non-field expenditure.
#### Repayment or cancellation of tax.
#### Nil levy on dwelling-house disposals.
#### Inland bearer instruments.
#### Payment of dividends on government stock.
#### Nil levy on dwelling-house disposals.
#### Supplemental provisions relating to gaming duty.
#### Premiums liable to tax at the higher rate.
#### Prevention of pre-emption.
#### Sale of goods donated to charity.
#### Restriction of relief for underlying tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
#### 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.
#### Mergers of authorised unit trusts.
#### Agricultural property relief.
#### Repurchases and stock lending.
#### Set-off against franked investment income.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Rate of gaming duty.
#### Liability to pay gaming duty.
#### Removal and disposal of vehicles.
#### Rate of tax.
#### Charge to tax where different rates apply.
#### Charge to tax where different rates apply.
#### Commencement of sections 21 to 23.
#### Transitional provision for set-offs etc.
#### Services subject to the reverse charge.
#### Repayments of overpayments: unjust enrichment.
#### Services subject to the reverse charge.
#### Phasing out of relief for profit-related pay.
#### Set-off against franked investment income.
#### Repurchases and stock lending.
#### Repurchases and stock lending.
#### Inland bearer instruments.
#### Petroleum revenue tax: non-field expenditure.
#### Interpretation.
#### Repayment or cancellation of tax.
#### Mergers of authorised unit trusts.
#### Payment of dividends on government stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Rates of 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.
#### Earn-out rights.
#### Rate bands.
#### Special treatment for certain distributions.
#### Time from which entitlement runs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Prevention of pre-emption.
#### Sale of goods donated to charity.
#### Group supplies using an overseas member.
#### Payments on account: appeals.
#### FIDs paid to unauthorised unit trusts.
#### Phasing out of relief for profit-related pay.
#### Repurchases and stock lending.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Exemption for vehicles for disabled persons.
#### Provisions applying to exempt vehicles.
#### Certain fees to be treated as premiums under higher rate contracts.
#### Groups containing bodies of different descriptions.
#### Repayments of overpayments: unjust enrichment.
#### Set-off of credits and debits.
#### Transitional provision for set-offs etc.
#### Repayments and assessments: time limits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Tax advantages to include tax credits.
#### FIDs paid to unauthorised unit trusts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
#### Prevention of pre-emption.
#### Services subject to the reverse charge.
#### Travelling expenses etc.
#### Travelling expenses etc.
#### Set-off against franked investment income.
#### Tax advantages to include tax credits.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in paragraph 9 of Schedule 3 to this Act applies in relation to this repeal as it applies in relation to the provisions of that Schedule.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Tax advantages to include tax credits.
#### Payment of dividends on government stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The power in subsection (10) of section 7 of this Act applies in relation to these repeals as it applies in relation to the provisions of that section.
#### Liability to pay gaming duty.
#### Rate of tax.
#### Amounts charged by other intermediaries.
#### Voluntary registration.
#### Earn-out rights.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
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
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