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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Changes on 2009-07-21

@@ -463,11 +463,11 @@

> (2B) Section 231(1) of the Taxes Act 1988 (entitlement to tax credit) shall not apply where the distribution there mentioned is a distribution in respect of any asset of a member’s premiums trust fund.

- (2) In section 219 of the Finance Act 1994 (taxation of profits of corporate members) at the beginning of subsection (3) there shall be inserted “ Subject to subsection (4A) below, ”.

- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (3) In subsection (4) of that section (subsection (2) applies in relation to distributions and associated tax credits notwithstanding section 11(2)(a) or 208 of the Taxes Act 1988)—

- (a) for “dividends or other distributions of a company resident in the United Kingdom” there shall be substituted “ UK distributions ”; and

- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (b) the words “(and any associated tax credits)” shall cease to have effect.

@@ -2749,19 +2749,19 @@

## Part III — Statutory effect of resolutions etc

#### The companies benefitting from windfalls.

#### Charge to windfall tax.

#### Interpretation of Part I.

#### Rate of duty on spirits.

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

#### Rate of duty on beer.

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

#### Rates of hydrocarbon oil duties etc.

#### Rates of vehicle excise duty.

#### Rates of duty on cider.

#### Rates of tobacco products duty.

#### Payments where vehicle information transmitted electronically.

@@ -2771,548 +2771,570 @@

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

#### Insurance companies and friendly societies.

#### 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.

### 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).

[^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))

[^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)

[^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).

[^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-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-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-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-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-e6deb63f51958f8ca08607a4166a32be]: Words in s. 35(3)(a) substituted (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. 379](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/379) (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-0d73078e780a1dc6003e14ed5002a28d]: Words in [s. 35(9)](https://www.legislation.gov.uk/ukpga/1997/58/section/35/9) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 246(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/246/2)

[^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-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.

#### 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.

#### 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 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 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.

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

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

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

#### Purchase and sale of securities.

#### 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 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.

#### 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.

#### Statutory effect of resolutions etc.

#### Foreign income dividends.

#### Carry-back of trading losses.

#### Interest to be paid gross.

#### Paying and collecting agents.

#### Restrictions on group relief.