LegalizeReform history
Finance (No. 2) Act 1997
20 versions
· 1997-07-31
2016-09-15
Finance (No. 2) Act 1997
2013-01-31
Finance (No. 2) Act 1997
2011-12-30
Finance (No. 2) Act 1997
Changes on 2011-12-30
@@ -896,15 +896,11 @@
##### 50
- (1) In section 1(3) of the Provisional Collection of Taxes Act 1968 (period for which resolution has statutory effect), after paragraph (a) there shall be inserted the following paragraph—
> (aa) in the case of a resolution passed in February or March in any year, one expiring with 5th August in the same calendar year; and
.
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Subsection (1) above applies in relation to resolutions passed after the day on which this Act is passed.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Supplemental
@@ -2468,622 +2464,624 @@
## Part III — Statutory effect of resolutions etc
#### The companies benefitting from windfalls.
#### 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.
#### Payments where vehicle information transmitted electronically.
#### Mortgage interest payments.
#### Withdrawal of relief on medical insurance premiums.
#### Losses etc not to be set against surplus franked investment income.
#### Taxation of dealers in respect of distributions etc.
#### Taxation of dealers in respect of distributions etc.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Carry-back of trading losses.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Carry-back of loan relationship deficits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interpretation.
#### Interpretation.
### The Taxes Management Act 1970
### Section 7
### Section 42 (pre-corporation tax self-assessment version)
### Section 42 (corporation tax self-assessment version)
### The Taxes Act 1988
### Section 231
### Section 232
### Section 233
### Sections 235 to 237
### Section 238
### Section 241
### Section 249
### Section 421
### Section 469
### Section 549
### Section 660C
### Section 687
### Section 689B
### Section 699
### Section 703
### Section 709
### Section 743
### Section 819
### Section 832
### Schedule 13
### The Taxation of Chargeable Gains Act 1992
### Section 4
### Section 6
### The Taxes Act 1988
### Section 231B
### Section 434
### Section 441A
### Schedule 19AC
### The Finance Act 1993
### Schedule 20
These repeals have effect in relation to distributions made 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.
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).
[^c4155561]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155571]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^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))
[^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)
[^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).
[^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)
[^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).
[^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).
[^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)
[^c4156691]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^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
[^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).
[^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-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-3aa504bb87e3ec0b5fed407e65ad9b55]: S. 22(5) 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-7b6073990c3b6f18b875358fd5d79ef0]: S. 24(10) 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-85402a9c3d2652264761a722e08ce6e5]: S. 30(5)(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-f978685f35c2de34c06f60268f0dc08b]: S. 30(6) 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-37f0379321d004a43380473bc36c33d4]: Words in s. 30(9) inserted (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. 1 para. 496(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bfff500bca8bd27c70bbffe7007b4945]: Words in s. 30(10)(a) substituted (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. 1 para. 496(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4229c444ca99c2e081bfea85f54f76b7]: [Sch. 4 para. 4](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/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-ea2d553dbbb872621243958b3460270f]: [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/5) 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-377693e8cf6ef62b70c287ed542d6d5c]: [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/6) 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-cc4ca35a151a737a678519eb6549b2b9]: [Sch. 4 para. 10](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/10) 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-3488cf3952721762a22266a3b818b1dd]: [Sch. 4 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/13) 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-4e0811c551703a8bd2e633782c78be73]: [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/14) 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-9e475462dacf9ba84c796662c572b15f]: [Sch. 4 para. 17](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/17) 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-fff401c1bcb213080ac6743d8389bd80]: [Sch. 4 para. 27](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/27) 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-dce940efdfe5662a6e689d6ff9ea6072]: S. 48 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 26 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/4)
[^key-654f053ac8a3f56abd40c7a0a5f62f98]: [Sch. 3 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/13) repealed (31.12.2006) (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-f3b55db3cd1371315ce9be6423543012]: [S. 15(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/15/1) 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-56f4d63dbd698ba3beb748cd93d55c09]: [S. 16](https://www.legislation.gov.uk/ukpga/1997/58/section/16) 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-1288f96f1fe17b8ec0083ec2c2c4804e]: [S. 25(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/2)[(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/3)[(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/4) 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-20331a037f7e61c72f0b928085af6d03]: [S. 29](https://www.legislation.gov.uk/ukpga/1997/58/section/29) 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. 1 para. 378](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/378), [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-c08eb3a5c0a61a6fc2c649d18f8b723b]: [S. 31](https://www.legislation.gov.uk/ukpga/1997/58/section/31) 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-3ea322eea7efbf632cb87ab374624cc7]: [S. 32](https://www.legislation.gov.uk/ukpga/1997/58/section/32) 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-438a759e796df8b89f16f53f16e9fe42]: S. 33(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-7b06a5010e253b1689703cc0daaedf44]: [S. 37(2)-(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/2) 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-1a09279e27b7a30c1db1b86f6b691502]: [S. 37(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/7) 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-5d0e2395fca874440c4a1f113939aac8]: Words in [s. 37(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/8) 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. 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-f8e6f64268134653125c7c2b4e695498]: [S. 37(9)-(13)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/9) 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-c1ffdbfcb423c3a95ba07238cf4aecc8]: [Sch. 4 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/12) 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-55a30cc6f32234c7b1db85ea2b4cb4cd]: [Sch. 4 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/15) 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-39aec8f3e489f670b6d6f531cf4ec2a9]: [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/20) 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-2b0869d55a26c0813efe095a263a4a91]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/22) 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-a36f2dd25281ae38b6a7033f9ff75437]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-d60efb6dcca3215346d357387306aa39]: [Sch. 3 para. 6(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-3e96a916e6d10b5f32749901b79cccc7]: [Sch. 3 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/15) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8)
[^key-684e7f7a4ec083354b01b5dec8240261]: [S. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26) omitted (21.7.2008) (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)(i)(i)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/i)
[^key-37fe3a187b740fab175e6263765ff700]: [Sch. 4 para. 24](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/24) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-00235ab7ff46b9c2dce6bd22f439b803]: [Sch. 4 para. 25](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/25) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-b6ff45b7d41ce4cd81c4de68f76fff4c]: [Sch. 6 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/14) omitted (21.7.2008) (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)(i)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/ii)
[^key-ed06bab6db052238019bc534bcdf13a5]: [S. 21](https://www.legislation.gov.uk/ukpga/1997/58/section/21) repealed (1.4.2009) (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-1aff68d088cdf179375ebe611abe5cfc]: [S. 24(1)-(9)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/1) repealed (1.4.2009) (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-eebc2c3d2f9c7417f0c295f4e3d60fb1]: [S. 33(2)-(11)](https://www.legislation.gov.uk/ukpga/1997/58/section/33/2) repealed (1.4.2009) (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-4ffc411e6f70cd5d16147ffeafe4b454]: [S. 40](https://www.legislation.gov.uk/ukpga/1997/58/section/40) repealed (1.4.2009) (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. 1 para. 450](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/450), [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-97b3021efddb3652d38ddfe44db5cb17]: [Sch. 6 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/12) repealed (1.4.2009) (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-4b430f6c51eb224af93c853af4c45e61]: [Sch. 6 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/13) repealed (1.4.2009) (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-b10994a5fb36aa87f0af82a3d4240e09]: [S. 22(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/2) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-275a1335d0f63077033bdeb6269fccc0]: [S. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/3/a) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-0c15de831373cf85a88f66a842eba050]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1997/58/schedule/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. 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-9c8ffb21d1fb930528166d5ce1db9a6d]: [S. 18(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/18/2) repealed (1.4.2010) (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-ab4940744299ff9f97a3a49c7c23f118]: [S. 27](https://www.legislation.gov.uk/ukpga/1997/58/section/27) repealed (1.4.2010) (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-c47dfeae0f17acbcc58a2c9ae921bba5]: S. 30(2)(3) repealed (1.4.2010) (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-77483847325207d0e332e6a69e35dc25]: Words in s. 30(9) substituted (1.4.2010) (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. 52(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/2) (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-5c3f097ce30c6f8b281c21b6f2517227]: Words in s. 30(10)(a) substituted (1.4.2010) (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. 52(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/3) (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-2682ab2beb3dd1470fb1d3d4f227603a]: [S. 39](https://www.legislation.gov.uk/ukpga/1997/58/section/39) repealed (1.4.2010) (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-b1ebda01164a365265ef0d98eb1e011f]: [S. 41](https://www.legislation.gov.uk/ukpga/1997/58/section/41) repealed (1.4.2010) (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-bf8b008aa04fd4e70130274f3c3da228]: [Sch. 4 para. 11](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/11) repealed (1.4.2010) (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-324fa8313d0fa8b8d004c77719b8ce65]: [Sch. 4 para. 16](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/16) repealed (1.4.2010) (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-61e938ca59bafe2d9af6db54644189e7]: [Sch. 4 para. 21](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/21) repealed (1.4.2010) (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. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (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-042fd2d93086f7f769ff93f1265b3a6d]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/5) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^key-f99466a4ad09401e0a282fedba19ad93]: [S. 35](https://www.legislation.gov.uk/ukpga/1997/58/section/35) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^key-428ba824a9b937bf814b36541da4e04f]: [S. 50(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/50/1) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(b)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/b)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^key-4b26d3a7a0b3e4996715c8d9564689c7]: [S. 50(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/50/3) repealed (30.12.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 88(8)(b)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/8/b)[(9)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/9) (with [s. 88(10)](https://www.legislation.gov.uk/ukpga/2011/11/section/88/10)); [S.I. 2011/2934](https://www.legislation.gov.uk/uksi/2011/2934), [art. 2](https://www.legislation.gov.uk/uksi/2011/2934/article/2)
[^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 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.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Carry-back of loan relationship deficits.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Stamp duty on conveyance or transfer on sale.
#### Interpretation.
These repeals have effect in accordance with section 15 of this Act.
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 relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Charge to windfall tax.
#### Interpretation of Part I.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Rate of duty on beer.
#### Rates of duty on wine and made-wine.
#### Rates of duty on cider.
#### Rates of tobacco products duty.
#### Payments where vehicle information transmitted electronically.
#### Mortgage interest payments.
#### 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.
#### Withdrawal of relief on medical insurance premiums.
#### Losses etc not to be set against surplus franked investment income.
#### Purchase and sale of securities.
#### Carry-back of trading losses.
#### Rates of tax applicable to Schedule F income etc.
#### Carry-back of loan relationship deficits.
#### Estates of deceased persons in administration.
#### Tax credits and taxation of distributions: miscellaneous provisions.
#### Foreign income dividends.
#### Paying and collecting agents.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Lloyd’s underwriters.
#### Lloyd’s underwriters.
#### Insurance companies and friendly societies.
#### Taxation of dealers in respect of distributions etc.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Restrictions on group relief.
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 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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
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 in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 15 of this Act.
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 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).
#### Insurance companies and friendly societies.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Interpretation.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
These repeals have effect in accordance with section 15 of this Act.
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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Carry-back of loan relationship deficits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Interpretation.
#### Interpretation.
### The Taxes Management Act 1970
### Section 7
### Section 42 (pre-corporation tax self-assessment version)
### Section 42 (corporation tax self-assessment version)
### The Taxes Act 1988
### Section 231
### Section 232
### Section 233
### Sections 235 to 237
### Section 238
### Section 241
### Section 249
### Section 421
### Section 469
### Section 549
### Section 660C
### Section 687
### Section 689B
### Section 699
### Section 703
### Section 709
### Section 743
### Section 819
### Section 832
### Schedule 13
### The Taxation of Chargeable Gains Act 1992
### Section 4
### Section 6
### The Taxes Act 1988
### Section 231B
### Section 434
### Section 441A
### Schedule 19AC
### The Finance Act 1993
### Schedule 20
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 relation to distributions made 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.
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).
[^c4155561]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^c4155571]: [1997 c. 16](https://www.legislation.gov.uk/ukpga/1997/16).
[^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))
[^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)
[^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).
[^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)
[^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).
[^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)
[^c4156691]: [1989 c. 26](https://www.legislation.gov.uk/ukpga/1989/26).
[^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
[^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).
[^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-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-3aa504bb87e3ec0b5fed407e65ad9b55]: S. 22(5) 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-7b6073990c3b6f18b875358fd5d79ef0]: S. 24(10) 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-85402a9c3d2652264761a722e08ce6e5]: S. 30(5)(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-f978685f35c2de34c06f60268f0dc08b]: S. 30(6) 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-37f0379321d004a43380473bc36c33d4]: Words in s. 30(9) inserted (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. 1 para. 496(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bfff500bca8bd27c70bbffe7007b4945]: Words in s. 30(10)(a) substituted (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. 1 para. 496(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/496/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-4229c444ca99c2e081bfea85f54f76b7]: [Sch. 4 para. 4](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/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-ea2d553dbbb872621243958b3460270f]: [Sch. 4 para. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/5) 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-377693e8cf6ef62b70c287ed542d6d5c]: [Sch. 4 para. 6](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/6) 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-cc4ca35a151a737a678519eb6549b2b9]: [Sch. 4 para. 10](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/10) 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-3488cf3952721762a22266a3b818b1dd]: [Sch. 4 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/13) 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-4e0811c551703a8bd2e633782c78be73]: [Sch. 4 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/14) 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-9e475462dacf9ba84c796662c572b15f]: [Sch. 4 para. 17](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/17) 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-fff401c1bcb213080ac6743d8389bd80]: [Sch. 4 para. 27](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/27) 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-dce940efdfe5662a6e689d6ff9ea6072]: S. 48 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 26 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/4)
[^key-654f053ac8a3f56abd40c7a0a5f62f98]: [Sch. 3 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/13) repealed (31.12.2006) (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [reg. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2006/3271/schedule/part/1)
[^key-f3b55db3cd1371315ce9be6423543012]: [S. 15(1)](https://www.legislation.gov.uk/ukpga/1997/58/section/15/1) 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-56f4d63dbd698ba3beb748cd93d55c09]: [S. 16](https://www.legislation.gov.uk/ukpga/1997/58/section/16) 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-1288f96f1fe17b8ec0083ec2c2c4804e]: [S. 25(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/2)[(3)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/3)[(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/25/4) 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-20331a037f7e61c72f0b928085af6d03]: [S. 29](https://www.legislation.gov.uk/ukpga/1997/58/section/29) 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. 1 para. 378](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/378), [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-c08eb3a5c0a61a6fc2c649d18f8b723b]: [S. 31](https://www.legislation.gov.uk/ukpga/1997/58/section/31) 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-3ea322eea7efbf632cb87ab374624cc7]: [S. 32](https://www.legislation.gov.uk/ukpga/1997/58/section/32) 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-438a759e796df8b89f16f53f16e9fe42]: S. 33(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-7b06a5010e253b1689703cc0daaedf44]: [S. 37(2)-(4)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/2) 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-1a09279e27b7a30c1db1b86f6b691502]: [S. 37(7)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/7) 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-5d0e2395fca874440c4a1f113939aac8]: Words in [s. 37(8)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/8) 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. 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-f8e6f64268134653125c7c2b4e695498]: [S. 37(9)-(13)](https://www.legislation.gov.uk/ukpga/1997/58/section/37/9) 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-c1ffdbfcb423c3a95ba07238cf4aecc8]: [Sch. 4 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/12) 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-55a30cc6f32234c7b1db85ea2b4cb4cd]: [Sch. 4 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/15) 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-39aec8f3e489f670b6d6f531cf4ec2a9]: [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/20) 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-2b0869d55a26c0813efe095a263a4a91]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/22) 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-a36f2dd25281ae38b6a7033f9ff75437]: [Sch. 3 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-d60efb6dcca3215346d357387306aa39]: [Sch. 3 para. 6(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/6/3) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/7)
[^key-3e96a916e6d10b5f32749901b79cccc7]: [Sch. 3 para. 15](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/15) repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 27 Pt. 2(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/8)
[^key-684e7f7a4ec083354b01b5dec8240261]: [S. 26](https://www.legislation.gov.uk/ukpga/1997/58/section/26) omitted (21.7.2008) (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)(i)(i)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/i)
[^key-37fe3a187b740fab175e6263765ff700]: [Sch. 4 para. 24](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/24) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-00235ab7ff46b9c2dce6bd22f439b803]: [Sch. 4 para. 25](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/25) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/b)
[^key-b6ff45b7d41ce4cd81c4de68f76fff4c]: [Sch. 6 para. 14](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/14) omitted (21.7.2008) (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)(i)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/section/66/4/i/ii)
[^key-ed06bab6db052238019bc534bcdf13a5]: [S. 21](https://www.legislation.gov.uk/ukpga/1997/58/section/21) repealed (1.4.2009) (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-1aff68d088cdf179375ebe611abe5cfc]: [S. 24(1)-(9)](https://www.legislation.gov.uk/ukpga/1997/58/section/24/1) repealed (1.4.2009) (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-eebc2c3d2f9c7417f0c295f4e3d60fb1]: [S. 33(2)-(11)](https://www.legislation.gov.uk/ukpga/1997/58/section/33/2) repealed (1.4.2009) (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-4ffc411e6f70cd5d16147ffeafe4b454]: [S. 40](https://www.legislation.gov.uk/ukpga/1997/58/section/40) repealed (1.4.2009) (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. 1 para. 450](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/450), [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-97b3021efddb3652d38ddfe44db5cb17]: [Sch. 6 para. 12](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/12) repealed (1.4.2009) (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-4b430f6c51eb224af93c853af4c45e61]: [Sch. 6 para. 13](https://www.legislation.gov.uk/ukpga/1997/58/schedule/6/paragraph/13) repealed (1.4.2009) (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-b10994a5fb36aa87f0af82a3d4240e09]: [S. 22(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/2) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-275a1335d0f63077033bdeb6269fccc0]: [S. 22(3)(a)](https://www.legislation.gov.uk/ukpga/1997/58/section/22/3/a) omitted (21.7.2009) (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 14 para. 30(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/30/a)
[^key-0c15de831373cf85a88f66a842eba050]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1997/58/schedule/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. 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-9c8ffb21d1fb930528166d5ce1db9a6d]: [S. 18(2)](https://www.legislation.gov.uk/ukpga/1997/58/section/18/2) repealed (1.4.2010) (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-ab4940744299ff9f97a3a49c7c23f118]: [S. 27](https://www.legislation.gov.uk/ukpga/1997/58/section/27) repealed (1.4.2010) (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-c47dfeae0f17acbcc58a2c9ae921bba5]: S. 30(2)(3) repealed (1.4.2010) (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-77483847325207d0e332e6a69e35dc25]: Words in s. 30(9) substituted (1.4.2010) (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. 52(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/2) (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-5c3f097ce30c6f8b281c21b6f2517227]: Words in s. 30(10)(a) substituted (1.4.2010) (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. 52(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/52/3) (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-2682ab2beb3dd1470fb1d3d4f227603a]: [S. 39](https://www.legislation.gov.uk/ukpga/1997/58/section/39) repealed (1.4.2010) (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-b1ebda01164a365265ef0d98eb1e011f]: [S. 41](https://www.legislation.gov.uk/ukpga/1997/58/section/41) repealed (1.4.2010) (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-bf8b008aa04fd4e70130274f3c3da228]: [Sch. 4 para. 11](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/11) repealed (1.4.2010) (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-324fa8313d0fa8b8d004c77719b8ce65]: [Sch. 4 para. 16](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/16) repealed (1.4.2010) (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-61e938ca59bafe2d9af6db54644189e7]: [Sch. 4 para. 21](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/21) repealed (1.4.2010) (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. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (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-042fd2d93086f7f769ff93f1265b3a6d]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1997/58/schedule/5) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^key-f99466a4ad09401e0a282fedba19ad93]: [S. 35](https://www.legislation.gov.uk/ukpga/1997/58/section/35) repealed (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 26 para. 1(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/26/paragraph/1/1)
[^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 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.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Payments to companies under section 687 of the Taxes Act 1988.
#### Rates of tax applicable to Schedule F income etc.
#### Trusts.
#### Estates of deceased persons in administration.
#### Carry-back of loan relationship deficits.
#### Interest to be paid gross.
#### Paying and collecting agents.
#### Carry-back of trading losses.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Stamp duty on conveyance or transfer on sale.
#### Interpretation.
These repeals have effect in accordance with section 15 of this Act.
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 relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 relation to distributions made on or after 2nd July 1997.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
#### Charge to windfall tax.
#### Rates of tobacco products duty.
#### Payments where vehicle information transmitted electronically.
#### 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.
#### Limit on relief for interest for 1998-99.
#### Losses etc not to be set against surplus franked investment income.
#### Purchase and sale of securities.
#### Carry-back of trading losses.
#### Rates of tax applicable to Schedule F income etc.
#### Carry-back of loan relationship deficits.
#### Estates of deceased persons in administration.
#### Tax credits and taxation of distributions: miscellaneous provisions.
#### Foreign income dividends.
#### Paying and collecting agents.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Estates in administration: distributions to which s.233(1) applies.
#### Lloyd’s underwriters.
#### Insurance companies and friendly societies.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
#### Statutory effect of resolutions etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Restrictions on group relief.
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 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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
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 in accordance with section 36 of, and Schedule 6 to, this Act.
These repeals have effect in accordance with section 15 of this Act.
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 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).
#### Insurance companies and friendly societies.
#### Repeal of s.95(5) of the Taxes Act 1988: consequential amendments.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Statutory effect of resolutions etc.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Purchase and sale of securities.
#### Rates of tax applicable to Schedule F income etc.
#### Foreign income dividends.
#### Carry-back of trading losses.
#### Stamp duty on conveyance or transfer on sale.
#### Statutory effect of resolutions etc.
These repeals have effect in accordance with section 15 of this Act.
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 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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Trusts.
#### Foreign income dividends.
These repeals have effect in accordance with section 15 of this Act.
These repeals have effect in accordance with section 36 of, and Schedule 6 to, this Act.
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 in accordance with section 36 of, and Schedule 6 to, this Act.
#### Carry-back of trading losses.
#### Stamp duty on conveyance or transfer on sale.
These repeals have effect in accordance with section 15 of this Act.
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 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).
2011-07-19
Finance (No. 2) Act 1997
2010-04-01
Finance (No. 2) Act 1997
2009-07-21
Finance (No. 2) Act 1997
2009-04-01
Finance (No. 2) Act 1997
2008-07-21
Finance (No. 2) Act 1997
2007-07-19
Finance (No. 2) Act 1997
2007-04-06
Finance (No. 2) Act 1997
2007-03-29
Finance (No. 2) Act 1997
2006-12-31
Finance (No. 2) Act 1997
2006-07-19
Finance (No. 2) Act 1997
2005-04-07
Finance (No. 2) Act 1997
2005-04-06
Finance (No. 2) Act 1997
2004-12-02
Finance (No. 2) Act 1997
2004-07-22
Finance (No. 2) Act 1997
2003-07-10
Finance (No. 2) Act 1997
2002-07-24
Finance (No. 2) Act 1997
1997-07-31
Finance (No. 2) Act 1997
original version
Text at this date