Legalize / United Kingdom / Finance (No. 2) Act 1997 / History

Reform history

Finance (No. 2) Act 1997

20 versions · 1997-07-31

2016-09-15

Finance (No. 2) Act 1997

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2013-01-31

Finance (No. 2) Act 1997

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2011-12-30

Finance (No. 2) Act 1997

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2011-07-19

Finance (No. 2) Act 1997

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2010-04-01

Finance (No. 2) Act 1997

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2009-07-21

Finance (No. 2) Act 1997

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2009-04-01

Finance (No. 2) Act 1997

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2008-07-21

Finance (No. 2) Act 1997

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2007-07-19

Finance (No. 2) Act 1997

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2007-04-06

Finance (No. 2) Act 1997

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2007-03-29

Finance (No. 2) Act 1997

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2006-12-31

Finance (No. 2) Act 1997

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2006-07-19

Finance (No. 2) Act 1997

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2005-04-07

Finance (No. 2) Act 1997

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2005-04-06

Finance (No. 2) Act 1997

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2004-12-02

Finance (No. 2) Act 1997

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2004-07-22

Finance (No. 2) Act 1997

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Changes on 2004-07-22

@@ -2139,15 +2139,7 @@

##### 1

- (1) Section 76 of the Taxes Act 1988 (expenses of management: insurance companies) shall be amended as follows.

- (2) In subsection (2B) (relevant income from life assurance business to be sum of items in paragraphs (a) and (b)) for paragraph (b) (relevant franked investment income) there shall be substituted—

> (b) the franked investment income of, and foreign income dividends arising to, the company which are referable to its basic life assurance and general annuity business.

- (3) In subsection (8) (interpretation) the definition of “*relevant franked investment income*” shall cease to have effect.

- (4) This paragraph has effect in relation to distributions made on or after 2nd July 1997.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Section 432E of the Taxes Act 1988

@@ -2858,13 +2850,7 @@

##### 2

- (1) Section 75 of the Taxes Act 1988 (expenses of management: investment companies) shall be amended as follows.

- (2) In subsection (2) (deductions from amount treated as expenses of management) the words “foreign income dividends” shall cease to have effect.

- (3) Subsection (6) (definition of “*foreign income dividends*”) shall cease to have effect.

- (4) This paragraph has effect in relation to distributions made on or after 6th April 1999.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

### Chapter VA of Part VI of the Taxes Act 1988

@@ -3347,35 +3333,35 @@

## Part III — Statutory effect of resolutions etc

#### The companies benefitting from windfalls.

#### Charge to windfall tax.

#### Interpretation of Part I.

#### Rate of duty on spirits.

#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Rate of duty on beer.

#### Rates of duty on wine and made-wine.

#### Rates of hydrocarbon oil duties etc.

#### Rates of vehicle excise duty.

#### Rates of duty on cider.

#### Rates of tobacco products duty.

#### Payments where vehicle information transmitted electronically.

#### Mortgage interest payments.

#### Withdrawal of relief on medical insurance premiums.

#### Limit on relief for interest for 1998-99.

#### Losses etc not to be set against surplus franked investment income.

#### Estates in administration: distributions to which s.233(1) applies.

#### Taxation of dealers in respect of distributions etc.

#### Insurance companies and friendly societies.

#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.

#### Payments to companies under section 687 of the Taxes Act 1988.

#### Purchase and sale of securities.

#### Rates of tax applicable to Schedule F income etc.

@@ -3383,9 +3369,9 @@

#### Estates of deceased persons in administration.

#### Transitional relief for charities etc.

#### Interest to be paid gross.

#### Tax credits and taxation of distributions: miscellaneous provisions.

#### Foreign income dividends.

#### Paying and collecting agents.

@@ -3393,11 +3379,11 @@

#### Carry-back of loan relationship deficits.

#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Restrictions on group relief.

#### Stamp duty on conveyance or transfer on sale.

#### Interpretation.

#### Statutory effect of resolutions etc.

### The Taxes Management Act 1970

@@ -3469,242 +3455,250 @@

### Schedule 20

These repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).

These repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.

These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.

## Editorial notes

[^c4155251]: [1984 c. 12](https://www.legislation.gov.uk/ukpga/1984/12).

[^c4155261]: [1986 c. 31](https://www.legislation.gov.uk/ukpga/1986/31).

[^c4155271]: [1986 c. 44](https://www.legislation.gov.uk/ukpga/1986/44).

[^c4155281]: [1989 c. 15](https://www.legislation.gov.uk/ukpga/1989/15).

[^c4155291]: [1989 c. 29](https://www.legislation.gov.uk/ukpga/1989/29).

[^c4155301]: [S.I. 1992/231 (N.I. 1)](https://www.legislation.gov.uk/nisi/1992/231).

[^c4155311]: [1993 c. 43](https://www.legislation.gov.uk/ukpga/1993/43).

[^c4155321]: [1986 c. 31](https://www.legislation.gov.uk/ukpga/1986/31).

[^c4155331]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).

[^c4155341]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).

[^c4155351]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).

[^c4155361]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).

[^c4155371]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).

[^c4155391]: S. 6 repealed (11.5.2001 with effect in accordance with [s. 99(7)](https://www.legislation.gov.uk/ukpga/2001/9/section/99/7) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3/1), note 2

[^c4155401]: [1979 c. 4](https://www.legislation.gov.uk/ukpga/1979/4).

[^c4155411]: For the commencement date and time of S. 11 see 11(5)

[^c4155421]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).

[^c4155431]: [1979 c. 5](https://www.legislation.gov.uk/ukpga/1979/5).

[^c4155441]: [1979 c. 7](https://www.legislation.gov.uk/ukpga/1979/7).

[^c4155451]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).

[^c4155461]: [1994 c. 22](https://www.legislation.gov.uk/ukpga/1994/22).

[^c13266611]: S. 15 repealed (27.7.1999 with effect as mentioned in [s. 38(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/38/3/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/7) Note 4

[^c4155491]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c4155501]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c4155511]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).

[^c4155521]: S. 19 repealed (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))

[^c4155531]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c4155541]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).

[^c4155551]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).

[^c4155561]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).

[^c4155571]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).

[^c4155581]: [1982 c. 53](https://www.legislation.gov.uk/ukpga/1982/53).

[^c4155591]: S. 30 modified (31.7.1998 with effect as mentioned in [s. 76(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 76(1)(2)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1/2)

[^c4155601]: S. 30(4) excluded (*temp.* from 6.4.1999 to 6.4.2004) by [S.I. 1998/1871](https://www.legislation.gov.uk/uksi/1998/1871), [reg. 4(1)](https://www.legislation.gov.uk/uksi/1998/1871/regulation/4/1)

[^c4155611]: S. 30(4) restricted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/1)

[^c4155621]: S. 30(4): Power to modify conferred (31.7.1998) by [1988 c. 1](https://www.legislation.gov.uk/ukpga/1988/1), [s. 33B](https://www.legislation.gov.uk/ukpga/1988/1/section/33B) (as inserted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 77(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/77/1))

[^c4155631]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c4155641]: 1997 c .16.

[^c4155681]: S. 37(6) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(3) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 37(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/37/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(3)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/3) Note; [S.I. 1999/619](https://www.legislation.gov.uk/uksi/1999/619), [art. 2](https://www.legislation.gov.uk/uksi/1999/619/article/2)

[^c4155691]: Words in s. 37(11) substituted (28.7.2000 with effect as mentioned in [s. 111(6)(a)](https://www.legislation.gov.uk/ukpga/2000/17/section/111/6/a) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 111(5)](https://www.legislation.gov.uk/ukpga/2000/17/section/111/5)

[^c13262161]: S. 38 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(17) Note 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. II(17)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/17)

[^c4155711]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c4155731]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c4155741]: [1996 c. 8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c4155751]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c4155801]: S. 42 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)

[^c4155881]: S. 43 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)

[^c4155901]: S. 44 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)

[^c4155921]: S. 45 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)

[^c4155931]: S. 46 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)

[^c4155981]: S. 47 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)

[^c4719261]: S. 48 restricted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 99(1)(d)(2)(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/99/1/d/2/6) (with application as mentioned in [s. 99(3)-(6)](https://www.legislation.gov.uk/ukpga/2002/23/section/99/3))

[^c4719361]: S. 48 restricted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 101(1)(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/101/1/2) (with application as mentioned in [s. 101(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/101/3))

[^c4156141]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).

[^c4156151]: Words in S. 48(1) substituted (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. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 99(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/99/1)

[^c4156161]: Words in s. 48(2)(a) substituted (11.5.2001) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 72](https://www.legislation.gov.uk/ukpga/2001/9/section/72)

[^c4156171]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).

[^c4156181]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).

[^c4813741]: Words in [s. 48(6)](https://www.legislation.gov.uk/ukpga/1997/58/section/48/6) substituted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 100(2)](https://www.legislation.gov.uk/ukpga/2002/23/section/100/2) (with application as mentioned in [s. 100(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/100/4))

[^c4813761]: S. 48(6A) inserted (24.7.2002) by [Finance Act 2002 (c. 23)](https://www.legislation.gov.uk/ukpga/2002/23), [s. 100(3)](https://www.legislation.gov.uk/ukpga/2002/23/section/100/3) (with application as mentioned in [s. 100(4)](https://www.legislation.gov.uk/ukpga/2002/23/section/100/4))

[^c4156191]: S. 48(9) substituted (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. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 99(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/99/2)

[^c13262171]: S. 49 repealed (27.7.1999 with effect as mentioned in [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5), Notes 1, 2

[^c4156271]: [1963 c. 25](https://www.legislation.gov.uk/ukpga/1963/25).

[^c4156281]: [1963 c. 22 (N.I.)](https://www.legislation.gov.uk/apni/1963/22).

[^c4156291]: [1958 c. 56](https://www.legislation.gov.uk/ukpga/1958/56).

[^c4156301]: [1963 c. 22 (N.I.)](https://www.legislation.gov.uk/apni/1963/22).

[^c4156311]: [1958 c. 56](https://www.legislation.gov.uk/ukpga/1958/56).

[^c4156321]: [1958 c. 14 (N.I.)](https://www.legislation.gov.uk/apni/1958/14).

[^c4156361]: [1968 c. 2](https://www.legislation.gov.uk/ukpga/1968/2).

[^c4156371]: S. 50(2) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note 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. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note

[^c4156381]: [1998 c.1](https://www.legislation.gov.uk/ukpga/1998/1).

[^c4156421]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).

[^c4156431]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).

[^c4156441]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).

[^c4156451]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).

[^c4156461]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).

[^c4156471]: [1989 c. 40](https://www.legislation.gov.uk/ukpga/1989/40).

[^c4156481]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).

[^c4156491]: [S.I. 1994/1811](https://www.legislation.gov.uk/uksi/1994/1811).

[^c4156501]: [1954 c. 33 (N.I.)](https://www.legislation.gov.uk/apni/1954/33).

[^c4156511]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c4156521]: [1985 c. 6](https://www.legislation.gov.uk/ukpga/1985/6).

[^c4156531]: [S.I. 1986/1032 (N.I. 6)](https://www.legislation.gov.uk/nisi/1986/1032).

[^c4156541]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c4156561]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c4156571]: [Sch. 3 para. 3(3)(4)(6)(7)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/3/3/4/6/7) repealed (31.7.1998 with effect as mentioned in [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) 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. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note

[^c4156621]: [Sch. 3 para. 10](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/10) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)

[^c4156631]: [Sch. 3 para. 11](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/11) repealed (11.5.2001 with effect in accordance with [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)

[^c4156641]: [Sch. 3 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/12) repealed (11.5.2001 with effect as mentioned in the note to [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)

[^c4156681]: [Sch. 3 para. 13(13)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/13/13) repealed (11.5.2001 with effect as mentioned in [s. 87](https://www.legislation.gov.uk/ukpga/2001/9/section/87) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 110](https://www.legislation.gov.uk/ukpga/2001/9/section/110), [Sch. 33 Pt. 2(12)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/12)

[^c4156691]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c4156701]: [1992 c. 48](https://www.legislation.gov.uk/ukpga/1992/48).

[^c4156711]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c4156731]: [1994 c. 9](https://www.legislation.gov.uk/ukpga/1994/9).

[^c4156721]: [Sch. 4 para. 2](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/2) modified (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(2)(b)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/2/b)

[^c4156751]: [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/3) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(28)) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 117](https://www.legislation.gov.uk/ukpga/1998/36/section/117), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(28)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/28) Note

[^c4156761]: [Sch. 4 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/3) modified (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(2)(a)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/2/a)

[^c4156771]: [Sch. 4 para. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/8) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 45](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/45), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note

[^c4156781]: [Sch. 4 para. 9](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/9) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 46](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/46), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) NOte

[^c4156791]: [Sch. 4 para. 18](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/18) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 47](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/47), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note

[^c4156801]: [Sch. 4 para. 23](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/23) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 31](https://www.legislation.gov.uk/ukpga/1998/36/section/31), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3 para. 48](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3/paragraph/48), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note

[^c4156821]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c4156831]: [Sch. 4 para. 24(4)(5)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/24/4/5) repealed (27.7.1999 with effect for the years 1999-2000 and subsequent years of assessment) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. III(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/III/1) Note

[^c4156851]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c4156861]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c13262471]: [Sch. 4](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4) applied (with modifications) ( temp. from 6.4.1999 to 6.4.2004) by [S.I. 1998/1871](https://www.legislation.gov.uk/uksi/1998/1871), [reg. 4](https://www.legislation.gov.uk/uksi/1998/1871/regulation/4)

[^c4156871]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c4156881]: [1993 c. 34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c4156891]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).

[^c4156911]: [1992 c. 12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c4156901]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/7/paragraph/3) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(4) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [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

[^c13262481]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1997/58/schedule/7) amended ( retrospective to 31.7.1997) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 81(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/81/5)

[^c13262491]: [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8) restricted (31.7.1998 with effect as mentioned in [s. 76(1)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/1) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 76(5)](https://www.legislation.gov.uk/ukpga/1998/36/section/76/5) [Sch. 8](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8) restricted (31.7.1998) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 90(4)](https://www.legislation.gov.uk/ukpga/1998/36/section/90/4)

[^key-d0cc3b38907acb02fc3309146cb2b979]: S. 24(3)(e) repealed (10.7.2003) (with effect in accordance with the Note to [Sch. 43 Pt. 3(6)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/6) to the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 43 Pt. 3(6)](https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/3/6)

[^key-6f0789b13f6df87b83d37234dfc8c9f9]: [Sch. 3 para. 1](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/1) repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)

[^key-92de3236ed83dbf31cb3c265004cd592]: [Sch. 6 para. 2](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/2) repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/3)

[^key-96e1df48eadb29d19db370cfd0a93ff0]: [Sch. 3 para. 9](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/9) 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

These repeals have effect in accordance with section 15 of this Act.

These repeals have effect in relation to distributions made on or after 2nd July 1997.