Finance Act 1998

[^key-b7fedfe08c2719a7911cc01435451ef6]: Sch. 14 paras. 1-4 omitted (with effect in accordance with Sch. 14 para. 18 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(g)

[^key-fb724c488323acf04dadaff0273f414b]: S. 120 omitted (with effect in accordance with Sch. 2 para. 22 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(c)(i)

[^key-5cd67d6735b36657c4cda7de61873796]: S. 121(1) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(i)

[^key-4cda92eb8929696104750c5e3edb6a1a]: S. 121(2) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(i)

[^key-f6ef2d7fa7f04aa3d8611d9b2aff2612]: S. 122(1)-(3) omitted (with effect in accordance with Sch. 2 para. 83 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 82

[^key-8761c716b26ec807cce393fbe13a1432]: S. 122(5) omitted (with effect in accordance with Sch. 2 para. 83 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 82

[^key-7adc3d9c8d704d0c84806f867c3fd8ab]: S. 123(1) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(a)

[^key-ab413d19d42973f5a9784b9e379d6fec]: S. 123(2) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(a)

[^key-f6330bb75a5c3eacc25821e697200c0d]: S. 125(2) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(b)

[^key-c57b52e3054ece6723bec998e02f2eab]: S. 125(3) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(b)

[^key-9b4cfc78c85c388565819f91e0ce0968]: S. 130(1) omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)

[^key-63b1b89e134e2b39b6eeaa67c90b8ce5]: S. 130(4) omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)

[^key-69769480c4d509b673e27b005966deb0]: S. 140(5) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(ii)

[^key-99c73e30184bf5acebdf3d4a086c8d8c]: Sch. 20 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iii)

[^key-7adeb67243152c34abac31b0716c7673]: Words in Sch. 18 para. 10(2) inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(2)(a)

[^key-c45c157f8d76fabd07b34a5277bb71e7]: Word in Sch. 18 para. 10(2) inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(2)(b)

[^key-1b214e382ed4c6b1b58aadd737378bba]: Sch. 18 para. 52(5)(af) inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(4)

[^key-2f4171f8b20286042f9d7707e5cbd3ac]: Sch. 18 para. 83ZA inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(5)

[^key-470bd144daaf0b56e01b280089cd0231]: Sch. 19 para. 32 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 11(c)

[^key-8d151b2b2a18f6f2e1cd9a8e4b3a5ed4]: Sch. 21 para. 2 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)

[^key-f3bf57cc67a024ee06983726316f5e4a]: Sch. 21 para. 4 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)

[^key-63269555c13c5ef8b75f864cd7743862]: Sch. 21 para. 6(1) omitted (with effect in accordance with Sch. 2 para. 22 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(c)(ii)

[^key-5d7513b69ce982ae26253adc11240afb]: Sch. 21 para. 6(3) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv); and omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)

[^key-88c6a43443a76f7205bda633a4c04f30]: Sch. 21 para. 6(4) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv); and omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)

[^key-4e7837a9f058f77ffaadfe04c3b521b0]: Sch. 21 para. 7 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)

[^key-7eee89da4db1b8fc7f5eea162c5f70f5]: Sch. 21 para. 9 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)

[^key-fd57fa5ae7d5f9f92a5052b6e0109d9b]: Sch. 2 para. 6 in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3

[^key-d0fe4986c303a4c7d4297991ca3cc1f4]: Sch. 2 para. 8(3) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3

[^key-87d0a1f830989aa287e2d6cb6c8a95b3]: Sch. 2 para. 9(4) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3

[^key-7d6e69fb73bd9edaa3a3e60ccec824cd]: Sch. 2 para. 10(c) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3

[^M_P_6eedc804-ae53-4529-bcc5-90a3f80b041d]: Sch. 2 para. 12 power exercised: The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2008 (S.I. 2008/2302)

[^key-431598467d94e75201976825682f8636]: S. 6(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 8(c), 21

[^key-1983b171ab3a5aa27f758e32ac969b92]: Sch. 18 para. 20 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(c), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

[^key-15a450e8822d3aeb367b91be9f9218f5]: Sch. 18 para. 89 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(c), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3) (see also S.I. 2009/56, Sch. 1 para. 265)

[^key-7040e0bdc64b95b0fb5eb93145fda896]: S. 33(2)(b) and preceding word repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-cf79e3587144b4ca1f2e54cfb7c6dc5c]: S. 33(3)-(5) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e49a5ee3154b9a4f7704da4ae1b2b168]: S. 40 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e6698e3e5f0c08dfab4a5b8661700918]: S. 41(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ddf535467b147a498ea95a4c7fa6dfc6]: S. 41(4)-(7) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f7d2c5281069c47e607db131ec8dde17]: S. 42 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 452, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-4af6e1542f880162a6a293504d6ea4d0]: S. 46(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 453, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3137977d98f1edcad93a06f408889128]: S. 46(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 453, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-0f00163a0f476dce854f43740c2c909e]: Sch. 5 paras. 15-18 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e83808cbcf32e856dd26bf2af2c1ba63]: Sch. 5 para. 34 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-5fa167c6dc8e2a7740f09f43b4ae239e]: Sch. 5 para. 43 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-03d360d44312d1334288c88ab347a5d3]: Sch. 5 para. 64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-58833c88007a27c59ac52f03f07bcd22]: Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-7dc3bfd996a204bfaf0a65f9c23fde09]: Sch. 7 para. 5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-1c0e34895cd9c580167acef8b623301f]: Sch. 7 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-8a59a649c76a4cbe4f7d9f573906d3e2]: Sch. 7 para. 11 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ed47ac18102db0efec3f541741dc144b]: Words in Sch. 18 para. 9(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(2) (with Sch. 2 Pts. 1, 2)

[^key-985a552e55922b9f848e9c5de0a6401b]: Sch. 18 para. 10(2B) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a6353cc0e29e2a19db0d5d6fb92893ad]: Sch. 18 para. 10(3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-049e450aa45b516f9558165a8a1eb0f4]: Words in Sch. 18 para. 10(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(b)(i) (with Sch. 2 Pts. 1, 2)

[^key-03ce24bbeef46a1ee6f28b65733311a1]: Words in Sch. 18 para. 10(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(b)(ii) (with Sch. 2 Pts. 1, 2)

[^key-70b9cd94d025ea4219d835569ea93e37]: Words in Sch. 18 para. 21(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(2); S.I. 2009/402, art. 2

[^key-9cb64d890cab3476286db47f5b54e93b]: Sch. 18 para. 21(2A) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(3); S.I. 2009/402, art. 2

[^key-a8b26bdff109c6ba9077338271a3dcfb]: Words in Sch. 18 para. 21(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(4); S.I. 2009/402, art. 2

[^key-4b646ac7fc70b604de51891de476d393]: Words in Sch. 18 para. 21(4) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(5); S.I. 2009/402, art. 2

[^key-aaab0282fe4e820693e3612eda37ebc6]: Sch. 18 para. 21(5A)(5B) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(6); S.I. 2009/402, art. 2

[^key-b0ac8ebed39815f5c4e027567b033161]: Sch. 18 para. 22(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(2); S.I. 2009/402, art. 2

[^key-686da1124742f27b2f3b9403c839fd30]: Sch. 18 para. 22(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(3); S.I. 2009/402, art. 2

[^key-bee7fd46d76c7ff5aa7622b9149eb633]: Words in Sch. 18 para. 22(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(4); S.I. 2009/402, art. 2

[^key-d67f68303e17f3d27e96f13239e70551]: Word in Sch. 18 para. 22 cross-heading substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(5); S.I. 2009/402, art. 2

[^key-ed88c73f48a9ec4a4b6b039b83adac12]: Words in Sch. 18 para. 26(1)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(5) (with Sch. 2 Pts. 1, 2)

[^key-2bb8a01bc61d053c5982ac95a2a4acdb]: Sch. 18 para. 27 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)

[^key-90a462719a61da429329173f80ce402b]: Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)

[^key-59dce396783f2ab89f972a82d8bd1a46]: Sch. 18 para. 29 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)

[^key-a390ed5da66523f0c7ba32d29c44ee4c]: Sch. 18 para. 30(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 257

[^key-a6b3de9ef5c95503a304a3493d87c825]: Word in Sch. 18 para. 31A(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(3)

[^key-a86723fc9e0a74b3670f65efc9520157]: Word in Sch. 18 para. 31A(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(3)

[^key-038784cd5f5e3f9296cd2621bd87954d]: Sch. 18 para. 31A(2)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(4)(a)

[^key-32dc77843a8dc9c00713c70ebf1d18b0]: Word in Sch. 18 para. 31A(2)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(4)(b)

[^key-08d69989bc9a082186f63062f63a1c3b]: Sch. 18 para. 31A(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(5)

[^key-deca98754a5e82689c6f2ccf69c85628]: Words in Sch. 18 para. 31A cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(2)

[^key-69ef984b711ea3f1f4228b66417f5bf1]: Words in Sch. 18 para. 31B(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 259(2)

[^key-3fe5a54f3d6c5be6e596af14d4f09743]: Sch. 18 para. 31B(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 259(3)

[^key-d5f21dbdafceb0d15910c43ebe85eeb8]: Word in Sch. 18 para. 31C(3)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 260

[^key-aafc35c7d04c680cfe3a978205923df1]: Word in Sch. 18 para. 31D(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 261

[^key-e1bf041f63c256b84e82226f36637c79]: Word in Sch. 18 para. 33(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(2)

[^key-9f28ad108c92012c7b6f1a29b2b5222e]: Sch. 18 para. 33(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(3)

[^key-a6c16afc9ea8516bc4a31dcae32d57bb]: Word in Sch. 18 para. 33(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(4)(a)

[^key-fffc4d68217afcfd6d34c96303492b9c]: Words in Sch. 18 para. 33(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(4)(b)

[^key-8d05a2cc7b0d5fffb66547dc4496cf3c]: Sch. 18 para. 50(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 263

[^key-dc43472814f0ef70cba84587c7dcf474]: Words in Sch. 18 para. 52(2)(bb) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(a)(ii) (with Sch. 2 Pts. 1, 2)

[^key-2019f8d5581f7b11c505049f738265bb]: Sch. 18 para. 52(2)(bc) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(a)(iii), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f05049ee51b260edf3776d0a60be574b]: Sch. 18 para. 52(4) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ce0f0a40da85d76571cc9faf56f3a25a]: Sch. 18 para. 52(5)(ad) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(c)(i), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ca9e78c012d33b719edd277d273b92d1]: Sch. 18 para. 83F omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2

[^key-b01963f5f2a393c577b40e82ec2b87c8]: Words in Sch. 18 para. 83G(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(9)(a) (with Sch. 2 Pts. 1, 2)

[^key-9be664f93c6cbe9f0291c9a84ad01c1b]: Words in Sch. 18 para. 83G(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(9)(b) (with Sch. 2 Pts. 1, 2)

[^key-521b89a12d5e1070b1da0671c2235d64]: Sch. 18 para. 83L omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2

[^key-a6a14fa4512bee94241744f08d5963e9]: Sch. 18 Pt. 9BA repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(10), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a7002642666e9560cfda8cb8dc115ca8]: Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-973692f40b992e49c1ae60e63416ff8a]: Sch. 18 para. 83X omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2

[^key-20dee401fe6aa74a1087d9fafbb5f4c6]: Sch. 18 para. 83ZA(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2

[^key-b3bc94721d4ba961b67ad492780a23a1]: Sch. 18 para. 83ZA(5) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2

[^key-5e6cd3290afea360449a1b367c2002d2]: Sch. 18 para. 84 and cross-heading repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(12), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-76b29f69be893d53d49b97b4ff8eba74]: Sch. 18 para. 92(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 266

[^key-bd4d3890849777477cee9f89cd90ffd0]: Sch. 18 para. 93 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 267

[^key-b57d52bdf8ca3c8e722c1c8a08188be2]: Sch. 18 para. 94 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 267

[^key-8576b910fba05043d8eb542526523e6b]: Sch. 19 para. 36 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(f) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-172764cf85120515390f840901b834bb]: Sch. 19 para. 42(6) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(f) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-72860ec9cc7f5a0d8be92d529b49375b]: Sch. 19 para. 42(7) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(f) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

[^key-2b24e3f3c1c0c7c625683da4440b8853]: Sch. 2 para. 6 in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3

[^key-3406413e60c4f06204d0087d16c95605]: Sch. 2 para. 8(3) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3

[^key-2a2e6f835baaa6a69ed0aed8fc0ed268]: Sch. 2 para. 9(4) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3

[^key-40105e60fbfdcdc0fbf3897fbcb697c6]: Sch. 2 para. 10(c) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3

[^M_P_953a77a6-12dc-4f4b-e47d-be36d56e9fce]: Sch. 2 para. 12 power exercised: The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009 (S.I. 2009/1022)

[^key-f8d3d314d95b95bd4e0ba7012cdd9f2b]: S. 27(1)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(i)

[^key-989dddde67ddc03a32c138f4ee3e45f1]: Sch. 17 para. 17(2)-(5) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(d) (with Sch. 16 paras. 7, 8)

[^key-71a0e3d65afc63296c493a94fd04ae22]: Sch. 17 para. 10 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(d) (with Sch. 16 paras. 7, 8)

[^key-1e00154ff7a25cf4787e4df2391f5baa]: Sch. 17 paras. 26-28 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(d) (with Sch. 16 paras. 7, 8)

[^key-590495b3f1184c4daddf5ef248541e99]: Sch. 17 para. 30(4)(a) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-147bbb00299a9912c02b1abb6265cd52]: Sch. 17 para. 30(5) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-e22ef50b2600e50585a43e870c8abb08]: Sch. 17 para. 30(6) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-da45bcdedc42a582ae4f98b2aa5d5bfa]: Sch. 17 para. 30(8) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-457c30127708fb473d953094f40a8121]: Sch. 17 para. 31 omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-9eaf2b805bcb6ddbc724b34d7f4f4ef0]: Sch. 17 para. 32(2) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-be73bfed8357a6c01e2395f8ffdc3938]: Sch. 17 para. 32(3)(a) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-b81dabf2cad1de4c41154de8fbf79e4d]: Sch. 17 para. 33 omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)

[^key-ef32461b07c8eac6981390fb87167d95]: Sch. 18 para. 62(1A) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 15(2)

[^key-fabaababb9684a9ed0ec36283955cbcc]: Words in Sch. 18 para. 62(2) substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 15(3)

[^key-7cdcdde39babde52089f3bd24755a516]: Sch. 18 paras. 51-51G and cross-headings substituted for Sch. 18 para. 51 (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 13

[^key-d5f8a1c4ba8e742cd2f8ab4b63fcf4f7]: Words in Sch. 18 Pt. VI heading inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 14

[^key-e19c2e1274aff6837ca3fd3fc85613b8]: Sch. 18 para. 88(8) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 16

[^key-1f101bbbcf675364fddc1045a8b6310d]: Words in Sch. 18 Pt. 9B heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 25

[^key-af33d4321cd0d308c7d2c98ccb9f6145]: Sch. 18 para. 13 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 37

[^key-aacfbeb4b58f616ac5de8746fad01096]: Words in Sch. 18 para. 77A(8) substituted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 38

[^key-c38a3eb68798b51e0868a82b0fb785e3]: Words in Sch. 18 para. 85(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 5(2)(b)

[^key-da4cdd05d5b9a978def3c69a460607fa]: Sch. 18 para. 59 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 183(2), 381(1) (with ss. 213, 214, Sch. 9 paras. 1-9, 22)

[^key-dffe3d21151f0c2b9fe761003b1205f8]: Sch. 18 para. 44(2)(3) applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 256(5), 381(1) (with Sch. 9 paras. 1-9, 22)

[^key-475d7127690dbbd31c09ec1badfdd925]: Sch. 18 para. 56 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 192(6)(b), 1184(1) (with Sch. 2)

[^key-8cbdcfd0382d44aa81c53e72ae40e562]: Sch. 18 para. 62 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 192(6)(b), 1184(1) (with Sch. 2)

[^key-00ee011486e8a72580be37a417ce8ef8]: Sch. 18 para. 64 excluded (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 192(6)(b), 1184(1) (with Sch. 2)

[^key-f2a15bb5c8c663f4d4bb926ceb1cf9b0]: Sch. 18 para. 74 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 320(2), 1184(1) (with Sch. 2)

[^key-45c74f6b0b45c34e1b22847a40fc5109]: Sch. 18 para. 74 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 321(3), 1184(1) (with Sch. 2)

[^key-4a29c11ab9d7fa5f640b3e55533f24b2]: S. 27(1)(b) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-913ba8271f42c51a8dd14dc84b5dfef6]: S. 28(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-fda0681d4e1ed05046e13a62c9b2d21f]: S. 29(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f887e79afc821ce9fa7953d3b9244bfd]: S. 36 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 82, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-ba3a786cd85041e843a5563e73b7f847]: S. 79(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-8a71bb820a8458933eaf59740fc526c5]: S. 80 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-3d0ea5a5fffb87d18f698559a4fc208b]: S. 82(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-53c28d8ee08109d0b37a92d75733680e]: S. 82(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d2817f1cbaddb5c440a9129e6a44c31f]: S. 102(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f07351e1890d0db2dff8e49085ae0e93]: S. 102(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4ed198712a628f3da339bab487c12bdf]: S. 102(5) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-3d6cd5fedd1e9974934ec3088eca299e]: S. 102(9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2eb0f9c73de8f25bb2e597298bb9195c]: Ss. 106, 107 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-78a45ec2e6e2b44be4ad2d84db56a046]: S. 108(1)(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-df655927c7a1baddb8074572c1cfe52e]: S. 110 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 113, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-30b16c9bd59196dd954542a88bea930e]: S. 111 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 114, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^M_F_8bd6fcf8-d003-4ae3-c2c3-26a74afac990]: Sch. 16 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-4412dc89fa9e6a47970a4af0f424fd1d]: S. 118 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 88, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-373b85bf4df939e47b773cf0e1e23dd4]: Ss. 114-116 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-e69a3aadc8fd0dbff209e7a45a25a50c]: S. 119 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)