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

Reform history

Finance (No. 2) Act 1997

20 versions · 1997-07-31

2016-09-15

Finance (No. 2) Act 1997

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2013-01-31

Finance (No. 2) Act 1997

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2011-12-30

Finance (No. 2) Act 1997

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2011-07-19

Finance (No. 2) Act 1997

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2010-04-01

Finance (No. 2) Act 1997

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2009-07-21

Finance (No. 2) Act 1997

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2009-04-01

Finance (No. 2) Act 1997

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2008-07-21

Finance (No. 2) Act 1997

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2007-07-19

Finance (No. 2) Act 1997

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2007-04-06

Finance (No. 2) Act 1997

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2007-03-29

Finance (No. 2) Act 1997

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2006-12-31

Finance (No. 2) Act 1997

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2006-07-19

Finance (No. 2) Act 1997

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2005-04-07

Finance (No. 2) Act 1997

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Changes on 2005-04-07

@@ -1237,11 +1237,13 @@

- (2) This section applies to so much of any expenditure falling within paragraphs (a) and (b) of section 42(1) of the Finance (No. 2) Act 1992 as is expenditure in relation to which each of the following conditions is satisfied, that is to say—

- (a) the expenditure is expenditure incurred on or after 2nd July 1997 and before 2nd July 2005;

- (a) the expenditure is expenditure incurred on or after 2nd July 1997 and, if it is expenditure to which section 42(3) of that Act applies, before 1st October 2007;

- (aa) the first day of principal photography in relation to the film concerned is before 1st April 2006;

- (b) the film concerned is a film with a total production expenditure of £15 million or less; and

- (c) the film concerned is a film completed on or after 2nd July 1997.

- (c) the film concerned is a film completed on or after 2nd July 1997 but before 1st January 2007.

- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

@@ -3240,29 +3242,435 @@

## Part III — Statutory effect of resolutions etc

#### Charge to windfall tax.

#### 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.

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

#### 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.

#### Transitional relief for charities etc.

#### Interest to be paid gross.

#### Paying and collecting agents.

#### Carry-back of trading losses.

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

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

#### 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.

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

#### 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.

## Editorial notes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[^c4155521]: S. 19 repealed (with effect in relation to distributions made on or after 6.4.1999) by [1997 c. 58](https://www.legislation.gov.uk/ukpga/1997/58), [s. 52](https://www.legislation.gov.uk/ukpga/1997/58/section/52), [Sch. 8 Pt. II(9)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/part/II/9) Note 3 (with s. 3(3))

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

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

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

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

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

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

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

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

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

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

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

[^c4155641]: 1997 c .16.

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

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

[^c13262161]: S. 38 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(17) Note of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(17)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/17)

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

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

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

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

[^c4155801]: S. 42 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c4155881]: S. 43 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c4155901]: S. 44 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c4155921]: S. 45 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c4155931]: S. 46 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c4155981]: S. 47 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

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

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

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

[^c4156151]: Words in S. 48(1) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 99(1)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/99/1)

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

[^c4156191]: S. 48(9) substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 99(2)](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/99/2)

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

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

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

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

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

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

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

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

[^c4156371]: S. 50(2) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(2) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[^c4156571]: [Sch. 3 para. 3(3)(4)(6)(7)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/3/3/4/6/7) repealed (31.7.1998 with effect as mentioned in [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [s. 165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 3](https://www.legislation.gov.uk/ukpga/1998/36/schedule/3), [Sch. 27 Pt. III(2)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/2) Note

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[^c4156901]: [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/1997/58/schedule/7/paragraph/3) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(4) Note of the amending Act) by [1998 c. 36](https://www.legislation.gov.uk/ukpga/1998/36), [ss. 38(2)(3)](https://www.legislation.gov.uk/ukpga/1998/36/section/38/2/3), [165](https://www.legislation.gov.uk/ukpga/1998/36/section/165), [Sch. 27 Pt. III(4)](https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/4) Note

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

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

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

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

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

[^key-25112509282686a20022c860f8c12843]: Words in s. 48(1) substituted (retrospective to 2.12.2004) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 paras. 26(2)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/26/2), [31(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/31/3)

[^key-6b9dd9f83493195ff2afa8afd1d63560]: S. 48(6) substituted (retrospective to 2.12.2004) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 paras. 26(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/26/3), [31(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/31/3)

[^key-b5fdac9e1fb10eea042702dbd943c4a0]: Words in s. 48(6A) substituted (retrospective to 2.12.2004) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 paras. 26(4)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/26/4), [31(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/31/3)

[^key-b7a40b9b2a58b5e1011689f28111d0fd]: Words in s. 48(7)(a) inserted (retrospective to 2.12.2004) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 paras. 26(5)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/26/5), [31(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/31/3)

[^key-fcb300ffc31d0359da4415cb1b832b1a]: S. 48(7A) inserted (retrospective to 2.12.2004) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 paras. 26(6)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/26/6), [31(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/31/3)

[^key-6149eb820b3cc1b48af870295ab2bc14]: Word in s. 48(2) substituted (retrospective to 2.12.2004) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 para. 10(1)(a)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/1/a)[(2)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/2) (with [Sch. 3 para. 10(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/3)[(4)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/4))

[^key-9b562d133dfb5820bd2688d6c6dea8cf]: S. 48(3) repealed (retrospective to 2.12.2004) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 para. 10(1)(b)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/1/b)[(2)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/2), [Sch. 11 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/11/part/2/3) (with [Sch. 3 para. 10(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/3)[(4)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/4))

[^key-dcc73fc69884ffef17a4dca30d4a88f7]: S. 48(4)(5) repealed (2.12.2004 retrospective) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 para. 10(1)(c)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/1/c)[(2)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/2), [Sch. 11 Pt. 2(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/11/part/2/3) (with [Sch. 3 para. 10(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/3)[(4)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/10/4))

[^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-2b059a750e843bd9966d710a0052f57d]: S. 30(2)(a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))

[^key-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-7fbee7b6f37f685af80cf80e59014d04]: Words in s. 37(7) 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. 497](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/497) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))

[^key-f864638bbb592a2783d9149e2c0887c0]: Words in s. 48(1) 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. 498](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/498) (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-fc19c574995708a9039e17edc02b6f0a]: Sch. 4 para. 11(1)(b) and preceding word 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-7f7d47798731b92dd814533b065fd65e]: [Sch. 4 para. 16(3)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/16/3) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))

[^key-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-198ff9d9c775b38304a6a6e2cb86245a]: [Sch. 4 para. 20(2)(b)](https://www.legislation.gov.uk/ukpga/1997/58/schedule/4/paragraph/20/2/b) 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-a42d6623a2a0aeb5ec76f4b833a04198]: S. 48(2)(a): power to amend conferred (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 58(4)](https://www.legislation.gov.uk/ukpga/2005/7/section/58/4)

[^key-3190ceb8d60165a2a8906bfd88420b45]: S. 48(2)(c): power to amend conferred (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 58(4)](https://www.legislation.gov.uk/ukpga/2005/7/section/58/4)

[^key-428564ab3cded635550a4d968e12b327]: Words in s. 48(2)(a) substituted (7.4.2005) (with effect in accordance with s. 58(5) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 58(1)(a)](https://www.legislation.gov.uk/ukpga/2005/7/section/58/1/a)

[^key-f2d81e1a87d4b7dd37fd07130bcab505]: S. 48(2)(aa) inserted (7.4.2005) (with effect in accordance with s. 58(5) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 58(1)(b)](https://www.legislation.gov.uk/ukpga/2005/7/section/58/1/b)

[^key-9af93adea74298f66c9188faaa51d414]: Words in s. 48(2)(c) inserted (7.4.2005) (with effect in accordance with s. 58(5) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 58(1)(c)](https://www.legislation.gov.uk/ukpga/2005/7/section/58/1/c)

[^key-86fd896005cbb00e662c986fbe6aa04b]: S. 48(2)(aa): power to amend conferred (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 58(4)](https://www.legislation.gov.uk/ukpga/2005/7/section/58/4)

[^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.

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

@@ -3292,406 +3700,10 @@