Finance Act 1998

[^key-9fc38ea912dade40d56630324abd47fa]: Sch. 18 para. 18(4) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 13(4)(5)

[^key-f28ea622f952c1f890fdd21d888f2d3d]: Words in Sch. 18 para. 87(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 5(2)

[^key-7734cbf48289a4573d6e898a0d3a7a24]: Words in Sch. 18 para. 87(3)(a) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 5(3)

[^key-2b74332516da754175e7c3d823457db9]: Sch. 18 para. 87(4) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 5(4)

[^key-15fa643148de1bcf4263ffc6771a410a]: Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)

[^key-a058d43f17f8bae5cefdddb7cee95b28]: Words in Sch. 18 para. 10(2) inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 5

[^key-2cd98678dd4c875e165985ae20f85d97]: Sch. 18 para. 51A(9)(10) inserted (with effect in accordance with s. 231(5) of the amending Act) by Finance Act 2013 (c. 29), s. 231(3)

[^key-6abbea5d536030343a4a1421432df685]: Words in Sch. 18 para. 51B(3) inserted (with effect in accordance with s. 232(4) of the amending Act) by Finance Act 2013 (c. 29), s. 232(3)

[^key-066328281c8ed85d863b90d8c5b2d91c]: Sch. 18 para. 52(5)(aa) inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 6(3)(a)

[^key-30f553bcc4e5ac2a61f4f1778dc96dc5]: Words in Sch. 18 para. 83C inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 7(3)

[^key-74cffd4c8e680c60ad278dbcd9f4db11]: Words in Sch. 18 Pt. 9A heading substituted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 7(4)

[^key-4173c6c6646e18dc2a6cf14e8bc58999]: Sch. 18 para. 10(6)(7) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 3(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

[^key-88aa7adef3606d8cb66417bd12c2abb8]: Sch. 18 para. 34(3) excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 208(10)(11)(c)

[^key-6b8593c1a5ac95e30d719070b5f8694b]: Word in Sch. 18 para. 46(2A)(b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 277(4)(a) (with ss. 269-271)

[^key-05c3fb095b49fb6cc5d2f03f4ca192e3]: Sch. 18 para. 46(2A)(d) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(4)(b) (with ss. 269-271)

[^key-73503ced57fe6e51607b8701fba471ae]: Word in Sch. 18 para. 10(4) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 4(a), 16; S.I. 2014/2228, art. 2

[^key-26b27de1fba85d70738c3074d0d1b449]: Sch. 18 para. 83S(d)(e) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 6(2), 16; S.I. 2014/2228, art. 2

[^key-64b247c7e68e4af7a20ee3ccee00cbac]: Sch. 18 Pt. 9D heading substituted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 6(3), 16; S.I. 2014/2228, art. 2

[^key-e0831b98c5c6dc7d2c72913cf5336140]: Sch. 18 para. 75 modified in part by Finance Act 2014 (c. 26), s. 225A(3)(4) (as inserted by Finance Act 2015 (c. 11), Sch. 18 paras. 7, 12(1))

[^key-47f90d759ad28e8a9a118227f25e9eac]: Sch. 18 para. 75 modified in part by Finance Act 2014 (c. 26), Sch. 32 para. 6A(3)(4) (as inserted by Finance Act 2015 (c. 11), Sch. 18 paras. 10(5), 12(2))

[^key-2b4914cdbd66f37fa024ddaddbe40db2]: Sch. 18 Pt. 9E inserted (with effect in accordance with Sch. 2 paras. 7-8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 2

[^key-0a209c62eb118bb9c367fe66ff34028a]: Words in Sch. 18 para. 1 inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 3(2)(a)

[^key-a248880144f2011e6176273a2f0090e3]: Words in Sch. 18 para. 1 substituted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 3(2)(b)

[^key-19123cc694e2cadcec518f8ebc532b03]: Words in Sch. 18 para. 8(1) inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 3(3)

[^key-4ece5977b7557493d286213a6ab7729b]: Words in Sch. 18 para. 8 inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(5)(a)

[^key-dcb589365314288711c166a8274f3171]: Words in Sch. 18 para. 8 inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(5)(b)

[^key-080c4729ca932d05f3c3ce6d4e70d47a]: Sch. 18 para. 40(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 40

[^key-11b3d5720190bbe123adaefed745a2ea]: S. 76(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 58(2)

[^key-a234f9074cb58d4a1a873e027795f684]: Sch. 18 para. 9(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(a)

[^key-a1e9d63272338a156a932f4042e898d7]: Words in Sch. 18 para. 22(3)(a)(i) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(b)

[^key-e7a21e0d7d022030fc580bd20f638d1b]: Words in Sch. 18 para. 23(3)(a)(i) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(b)

[^key-a989d3d5e9cb615043b4b6dc0dcb8892]: Word in Sch. 18 para. 25(3)(b) inserted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 3(a)

[^key-9cd3a9e444e6bae0bb08b92601ea40a3]: Sch. 18 para. 25(3)(d) and preceding word omitted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 3(b)

[^key-b4c5fe9b2a1a3b4fa4ad09f715ad8865]: Sch. 18 para. 42(4)(c) and preceding word omitted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 4(b)

[^key-ca65798031ec85e67fc087c3f9d6200c]: Word in Sch. 18 para. 42(4)(a) inserted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 4(a)

[^key-6ac86a0e1dcdf52da1e86dde420f4580]: Words in Sch. 18 para. 52(2)(a) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(c)

[^key-9fa23e30b56248d0c05004ab3d430344]: Sch. 18 para. 83S(f) inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 6(b)

[^key-e2002a67efe4c87e071593e412f22e25]: Sch. 18 para. 15(4) modified by Taxation (International and Other Provisions) Act 2010, Sch. 7A para. 69(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

[^key-aa14c177ed1fd1951b107c76900526ab]: Sch. 18 para. 15(4): power to modify conferred by Taxation (International and Other Provisions) Act 2010, Sch. 7A para. 71(2)(c) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

[^key-7829944d2af0fa3c4ffeb30559d428c4]: Sch. 18 para. 88(3)-(5) applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 4(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

[^key-6d7c1c859d0accb81297adf4cae15dd1]: Words in Sch. 18 para. 10(4) substituted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 4

[^key-aa189fdbba7e47a99bb65a52acdeece1]: Words in Sch. 18 para. 30(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 24(2)(a)

[^key-9182b3b686ee93a396e793e564103b78]: Words in Sch. 18 para. 30(1) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 24(2)(b)

[^key-418a347b19bd47728502139ae77ca778]: Sch. 18 para. 30(6) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 24(3)

[^key-4f5d57ded1772262aafafb79f5e957d1]: Words in Sch. 18 para. 31(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(2)

[^key-e9b498f7026016852de304180fd777f7]: Words in Sch. 18 para. 31(3) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(3)

[^key-92cf64a01ca343a95355fb33e908c78e]: Words in Sch. 18 para. 31(4)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(4)(a)

[^key-dd63a5729cae559a2d8a03a29eaa4161]: Words in Sch. 18 para. 31(4)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(4)(b)

[^key-0e22d94ae4e5c2895b36b9df612ebacd]: Words in Sch. 18 para. 31(5) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(5)(a)

[^key-84bac3106eb317d8f10ac62849066b21]: Words in Sch. 18 para. 31(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(5)(b)

[^key-c25fbe0934c66a00a59a6c0bd4488fa3]: Words in Sch. 18 para. 31A(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(2)

[^key-2eb70edba90506ea27f4b891e2de72a6]: Words in Sch. 18 para. 31A(5) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(3)(a)

[^key-cca608a710a17c7c0a2a018ba172d071]: Words in Sch. 18 para. 31A(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(3)(b)

[^key-363a32f74ac66325abd8f55f416bb0f0]: Sch. 18 para. 31C(1)(a)(aa) substituted for Sch. 18 para. 31C(1)(a) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 27(a)

[^key-315d2fbb785a46d2a6da6ce48261da40]: Words in Sch. 18 para. 31C(1)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 27(b)

[^key-e25f90cacccb6cb96571a1f67361065a]: Sch. 18 para. 32(1)-(1B) substituted for Sch. 18 para. 32(1) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 28(2)

[^key-60e94d6e15a8dfb339df3756f837d9a0]: Words in Sch. 18 para. 32(2) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 28(3)

[^key-0288dc0b292c9abbf0c4cab327079fb2]: Sch. 18 para. 32(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 28(4)

[^key-fd825e419b1581be9e82f71839f686b9]: Words in Sch. 18 para. 33(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 29

[^key-37e3e405593771ebab0fb284185a2164]: Words in Sch. 18 para. 33(3) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 29

[^key-7a443c63df149abb6adb049ed740872b]: Words in Sch. 18 para. 34(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(2)

[^key-59ff25e1e32c6c94b6f3531f81fff427]: Words in Sch. 18 para. 34(2) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(a)

[^key-076c7f3e418a9cceb60594f53c1ac801]: Words in Sch. 18 para. 34(2) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(b)

[^key-f67c540d8c6e8f2b27b091014ed26cad]: Words in Sch. 18 para. 34(2A) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)

[^key-d5fa3fb0be88d50f4b1508b0844d3eba]: Words in Sch. 18 para. 34(4)(c) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)

[^key-b2aff6dbb069905e859abca25f859c1f]: Words in Sch. 18 para. 34(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)

[^key-ede399c864141e030dd8b3c55bf601be]: Words in Sch. 18 para. 42(2A) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 31

[^key-a3b2569af2912276f453fd2298379783]: Sch. 18 para. 44(1)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 32

[^key-67bfb665cc1f83e2ac4a4ee97877235d]: Words in Sch. 18 para. 61(1)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 33

[^key-b19d261824bad466129156dc4b04d8e3]: Words in Sch. 18 para. 61(3)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 33

[^key-557fc64ef54ab7e0953b2ba87d1083aa]: Words in Sch. 18 para. 61(1)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 108

[^key-9a42b79f063edce84a41468aa56114af]: Sch. 18 para. 66 substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 110

[^key-b7faeaf204331a53965aaf2f50bd9865]: Words in Sch. 18 Pt. 8 heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 109

[^key-ec0306036e4e7ed42885a1cbe47d36dd]: Words in Sch. 18 para. 67 omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 111

[^key-5d227bfd54beb22f57bc004a2d94fc66]: Words in Sch. 18 para. 68(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 112(2)

[^key-ddc97a1d607d579b6119a37cb8d365d0]: Sch. 18 para. 68(5)-(8) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 112(3)

[^key-d47bcb9e876149de3df9a83a849d66d5]: Words in Sch. 18 para. 69(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 113(2)

[^key-2d746c8e5b2ea72955872dcb0552b0c8]: Words in Sch. 18 para. 69(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 113(3)

[^key-cab314ad5e457f10bb80ecfe6080bdbc]: Sch. 18 para. 70(1) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(2)

[^key-3cb338bc06b64826cd1896ff1ba5876d]: Words in Sch. 18 para. 70(4) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(3)

[^key-dcedfe55366e1ac583035f36b102a868]: Words in Sch. 18 para. 70(6) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(4)(a)

[^key-e5d86dbc7a9f04707711bec312a3978d]: Sch. 18 para. 70(6)(b)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(4)(b)

[^key-ca8d2704a00cf4c1d72cb305d3dc8f2b]: Sch. 18 para. 71(1A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 115

[^key-2eddff496e609c4e54490444805f8e27]: Sch. 18 para. 71A and cross-heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 116

[^key-822e308bef3feaece6e1f851a273513f]: Sch. 18 para. 72(1) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(2)

[^key-91ecc429b5cb1dd3496658f41cfd7dae]: Sch. 18 para. 72(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(3)

[^key-d59b35e897c04f7e185c58d1e6fd0aeb]: Words in Sch. 18 para. 72(3) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(4)

[^key-72488291c2125a749bd9dc04fbfdaa79]: Words in Sch. 18 para. 72(4) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(5)

[^key-0f577d129460bc842af2caca0f81cbea]: Words in Sch. 18 para. 73(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 118(2)

[^key-bf5a62556a7f04396e8322bd2635f252]: Words in Sch. 18 para. 73(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 118(3)

[^key-7d7d1f69d12495d66107f1e8f286e5c9]: Words in Sch. 18 para. 74(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(2)

[^key-089ed227058a42cdf8817b7f71663c84]: Words in Sch. 18 para. 74(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(3)

[^key-ea5ea643b75adb5a8af95d85507f16a3]: Words in Sch. 18 para. 74(3) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(4)

[^key-de0668aba538185e4f5d3fd1a80672b1]: Words in Sch. 18 para. 74(4) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(5)

[^key-8ff57a12f15bfcf70b3691ce6e788adf]: Words in Sch. 18 para. 75A(6) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 120(3)

[^key-de031fe00fe417056b00b96ecb7162fb]: Word in Sch. 18 para. 75A(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 120(2)

[^key-6d4bfd6c866d4c6912e3b86417b39444]: Word in Sch. 18 para. 76 cross-heading omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 121(2)

[^key-7c28ea8ce95b8ad571cfa4101705f145]: Word in Sch. 18 para. 76(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 121(3)

[^key-a8fa6fd43ebfe451e63d075e697994f2]: Words in Sch. 18 para. 77(1)(a) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 122(2)(a)

[^key-6c86f8b174bb9811c2bd2a7f21cf19ad]: Words in Sch. 18 para. 77(1)(b) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 122(2)(b)

[^key-0967e5f85dc7c4a7bf67e220b116cd2a]: Words in Sch. 18 para. 77(3)(a) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 122(3)

[^key-5661ce89fc66be3ae7289176042cad2d]: Words in Sch. 18 Pt. 9D heading substituted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 6(a)

[^key-8ae8b253c399a7f5ecf6705c4f37064d]: Sch. 18 para. 83S(g) inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 6(b)

[^key-b1784064b48b5250810c9103f365f5f8]: Sch. 18 para. 88(9) inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 4

[^key-a0d75b1b9eacb3fcdbdf606f4af8f00a]: Words in Sch. 18 para. 88(3)(b) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 34(2)

[^key-61c8d2aa9e9a23d409c0b6809bb1515e]: Words in Sch. 18 para. 88(4)(b) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 34(3)

[^key-faf24689a9d0d3ca23f8f6a127fab2fb]: Sch. 18 Pt. 8 (except paras. 70(4), 71(4)) applied (with modifications) (23.11.1999) by The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (S.I. 1999/2975), reg. 10(3) (as amended (30.1.2018) by S.I. 2018/9, regs. 1, 8)

[^M_C_648c49da-506c-42ee-89fc-9d8e94e481c8]: Sch. 18 Pt. 8 (except para. 77) applied (28.7.2000) by Finance Act 2000 (c. 17), s. 82, Sch. 22 Pt. IX para. 81(3)

[^key-7e754f423328314d43331e6f95313d96]: Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

[^key-4e490651e3e1070bc9d64cd4304743b2]: Sch. 18 para. 88A and cross-heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 82(2)

[^M_C_26069553-6e41-4925-8a98-7703b1328fec]: Sch. 18 para. 74 modified (12.2.2019) by Finance Act 2019 (c. 1), s. 24(4)

[^M_F_17399a4b-f2d9-44a1-c89a-4e1cd40d204f]: Sch. 18 para. 20A and cross-heading inserted (retrospectively) by Finance Act 2019 (c. 1), s. 87(2)(3) (with s. 87(4))

[^key-bd576d7d5bfd8ba78473b1901776b71d]: Sch. 18 para. 2(1A) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 6(2), 35 (with Sch. 5 para. 36)

[^key-39042c587ab9e248481fbb95bbcb6c2c]: Words in Sch. 18 para. 2(2) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 6(3), 35 (with Sch. 5 para. 36)

[^M_F_9c0e8ab8-299a-46f7-e7a6-592784949562]: Word in Sch. 18 para. 2(1A) omitted (6.4.2020) by virtue of Finance Act 2020 (c. 14), Sch. 6 para. 6(a)

[^M_F_fc09e11f-a6ed-43e3-fb09-1d523740cfc5]: Sch. 18 para. 2(1A)(c) and word inserted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 6(b)

[^key-e7de3172930a863af1c7c307115c4970]: Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))

[^key-9ccbf98cd6c2f2e53d73ecf608d23bca]: Words in Sch. 18 para. 91 heading inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 8(2)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-f485835cd50450de347217f2d4fe1a73]: Words in Sch. 18 para. 91 inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 8(2)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-001d47fc8b3575e547a89ecebbb14196]: Sch. 18 Pt. 8A inserted (with effect in accordance with Sch. 7 para. 40 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 16

[^key-bc75b4416231d77539f3a52d48c814a9]: Words in Sch. 18 para. 3(5) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(3)

[^M_F_87cd1e14-48cc-4137-d0df-4e99949ab133]: Words in Sch. 18 para. 8(1) substituted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 12

[^key-28d68e91288ed0cda487a33f3f6da7fe]: Sch. 18 para. 52 extended (6.7.2021) by The Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021 (S.I. 2021/704), regs. 1, 14(2)

[^key-13416f07cb64a6c45a227553b539057f]: Sch. 18 paras. 51-51G applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 24 (as amended (5.1.2023) by The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022 (S.I. 2022/1321), reg. 2(2))

[^key-a014609a29d940b170cdbf5e685cfb28]: Sch. 18 para. 31(3) excluded (with effect in accordance with s. 28(5) of the amending Act) by 2015 c. 11, s. 101A(3) (as inserted by Finance Act 2022 (c. 3), s. 28(2)(b))

[^key-e77c5397b087e74d7b8d90ceae4018b2]: Sch. 18 para. 31(3) excluded (with effect in accordance with s. 28(5) of the amending Act) by 2015 c. 11, s. 101B(3) (as inserted by Finance Act 2022 (c. 3), s. 28(3)(b))

[^key-c2d5cadd2e8868965ae48f25a0ca23e7]: Sch. 18 para. 70(3)(4) applied (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 8(4)

[^key-b67786f165b20ac7b1e3dfc544bec0bd]: Sch. 18 para. 70(3)(4) applied (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 16(4)

[^key-389843492c41b0859895a71f6cfcc367]: Sch. 18 para. 7A inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(3)

[^key-92b561e4a0a0c179ebb12918b2ef21f7]: Word in Sch. 18 para. 1 omitted (in relation to accounting periods beginning on or after 1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(2)(a)

[^key-19f6827fc77ab7c162684db41637d455]: Word in Sch. 18 para. 1 omitted (in relation to accounting periods beginning on or after 1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(2)(b)

[^key-1234922e23f6fe8ebac0042bbef800c3]: Words in Sch. 18 para. 1 inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(2)(c)

[^key-0f663e4b040b27100f345d4a3ea23630]: Words in Sch. 18 para. 8(1) inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(4)

[^key-9b844b61304553e942effef4bc332f95]: Sch. 18 para. 70(3)(4) applied (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 9(4) (with ss. 15(1), 16(1), 17)

[^key-e2d5ffb589b03d6ff4ea3c64b99b9673]: Sch. 18 para. 7B and cross-heading inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(3) (with ss. 15(1), 16(1))

[^key-ef1dcc5f2a86d6ea039d8552ce3cbf3b]: Word in Sch. 18 para. 1 omitted (14.7.2022) by virtue of Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(2)(a) (with ss. 15(1), 16(1))

[^key-173ae9afead380b2d45625bcd49ec974]: Words in Sch. 18 para. 1 inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(2)(b) (with ss. 15(1), 16(1))

[^key-6bd446b62836fd512ee5f5e773140f39]: Words in Sch. 18 para. 8(1) inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(4) (with ss. 15(1), 16(1))

[^key-e7def4695b11b16fca0477a7c28dcc84]: Sch. 18 para. 52(2A) substituted (in relation to accounting periods beginning on or after that date 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 11(b), 20

[^key-ea8e77c6e805d6ed016f689db7adf171]: Sch. 18 para. 52(2)(bza) omitted (in relation to accounting periods beginning on or after 1.4.2023 ) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 11(a), 20

[^key-16cc32ae1a28b0cabf14c6524e10fed0]: Sch. 18 para. 52(2)(ba) omitted (in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 11(a), 20

[^key-4b9b3f2694f8c69109d20b0a397b4496]: Sch. 18 para. 83E substituted (in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 12, 20

[^key-360ac72f4d565a347fa02b107c79497b]: Sch. 18 para. 83EB and cross-heading inserted (in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 14, 20

[^key-e0b2054bad4b85283ab616dc9f04b4be]: Sch. 18 para. 1 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 302(4)(b)

[^key-f0253b4aee6e1efc191dd3637615bfb4]: Sch. 18 Pt. 8 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 305

[^key-57273060130b1963d0e955c5f837d681]: Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))

[^key-6e535876523cefe582edf2e0b930295f]: Sch. 18 para. 49A and cross-heading inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 2

[^key-2e8d152d4fb924cb407f447d5d7e5265]: Sch. 18 para. 21(5AA) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 1(2) (with Sch. 5 para. 7)

[^key-1d487102be2aa8c802cc9b2dc09eaa7b]: Sch. 18 para. 21(6) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 1(3) (with Sch. 5 para. 7)

[^key-dbc2b3a40641ddac02ea1d8d08683254]: Sch. 18 para. 83EA and cross-heading inserted (in relation to claims made on or after 1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 13, 19

[^key-eb1d7c231aaaced1b6e2af9364d38691]: Words in Sch. 18 Pt. 9D heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(3) (with Sch. 2 paras. 16(1), 17-25)

[^key-85a490b5a50e0c1801ffa76593eeca4a]: Words in Sch. 18 para. 10(4) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(2)(a) (with Sch. 2 paras. 16(1), 17-25)

[^key-09419820d5e03a7e07375e16a8df7b17]: Sch. 18 para. 10(4A) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(2)(b) (with Sch. 2 paras. 16(1), 17-25)

[^key-81b32990aeb21ff0c22734e4127d17f9]: Words in Sch. 18 para. 83S substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(4) (with Sch. 2 paras. 16(1), 17-25)

[^key-1c58e1561fa71a7742ca715801583684]: Sch. 18 para. 83WA and cross-heading inserted (1.4.2024 in relation to claims made on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 3

[^key-4a87e0c6aae6917af0b38c418da55eca]: Sch. 18 para. 52(2B) inserted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(5)(7)

[^key-eb1a0fbfb10ef2f5cfc27de1900063fb]: Words in Sch. 18 para. 52(2) substituted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(3)(a)(7)

[^key-f64844158852033bbafa4934ee76a758]: Sch. 18 para. 52(5)(al) inserted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(b)(7)

[^key-50ce93a40b8f5efa5968c1e5ca443816]: Words in Sch. 18 para. 52(5) substituted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(c)(7)

[^key-dcfbdda13c4e57fc16ef66abad685c74]: Sch. 18 para. 52(5)(ae) omitted (1.4.2024 in relation to accounting periods beginning on or after that date) by virtue of Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(a)(7)

[^key-4c131f8345f0dda4322c4fba351cc1ad]: Sch. 18 para. 52(2A)(d) and word inserted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(4)(7)

[^key-0fcbd3af7b9da8be07b8d07859c272c9]: Word in Sch. 18 para. 52(1) substituted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(2)(7)

[^key-f580158c5e137f81af187c6058da2dc5]: Words in Sch. 18 para. 52(2A)(b) substituted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(2), 16; S.I. 2024/286, reg. 2

[^key-9b459148347d27ecfa89b0b46ea16674]: Sch. 18 para. 52(2)(bd)-(bi) omitted (1.4.2024 in relation to accounting periods beginning on or after that date) by virtue of Finance Act 2024 (c. 3), Sch. 6 para. 1(3)(b)(7)

[^key-9b8da69a2a6478ef9a3687b1c9ba5d61]: Sch. 18 para. 52(5)(ag)-(ak) omitted (1.4.2024 in relation to accounting periods beginning on or after that date) by virtue of Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(a)(7)

[^key-46bf6264f8d2b2807e16e5db4a172f19]: Words in Sch. 18 para. 83A substituted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(3), 16; S.I. 2024/286, reg. 2

[^key-8ad88d52ab7495b2b08eedf17d0dbae2]: Words in Sch. 18 para. 83E(2)(a) inserted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(4)(a), 16; S.I. 2024/286, reg. 2

[^key-5a7df54d38bfe34acf612c155db5a8d8]: Words in Sch. 18 para. 83E(3) substituted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(4)(b), 16; S.I. 2024/286, reg. 2

[^key-3ce67303e30bc22d8607bccd26c203bd]: Sch. 18 para. 83W(1)(a)(b) and words substituted for words (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 2(1)(2)

[^key-113dd008f463f0214ffcff71ef441c4f]: Sch. 18 para. 61 excluded (31.12.2024) by The Controlled Foreign Companies (Reversal of State Aid Recovery) Regulations 2024 (S.I. 2024/1307), regs. 1(1), 3(5)

[^key-7d0ddf8c983820a3776f3650b3db21c9]: Sch. 5 para. 62 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(b)(i), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)

[^key-ea76d9ca2b879b1cd6a59b11ad204472]: Sch. 21 para. 8 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(b)(ii), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)

[^key-99067b015021651613ce8dc18076ead8]: Sch. 18 para. 31(3) excluded (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217I(6), Sch. A1 para. 14(4) (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)(2))

[^key-c9c5f8ac5b9bff18f52abcf245ef7e46]: Sch. 18 para. 48(2)(b) excluded (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217M(2), Sch. A1 para. 10(3) (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)(2))

[^key-5a45364b5bbb53473f8ad06e0683e608]: Sch. 18 para. 2(2A) inserted (with effect in accordance with s. 41(4) of the amending Act) by Finance Act 2026 (c. 11), s. 41(1)(4)

[^key-76ac3d097781430445ddccc98407d872]: Sch. 18 para. 17(5)-(7) inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 265(1)(c)

[^key-4d11c57c8f25ec04fb48c8852b766d22]: Sum in Sch. 18 para. 17(2)(a) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(a)(i)(2)

[^key-85c9ac6b08e03a3e2da538fd020b2566]: Sum in Sch. 18 para. 17(2)(b) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(a)(ii)(2)

[^key-0ca582cc78e55d115c1b428029be8530]: Sum in Sch. 18 para. 17(3) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(b)(ii)(2)

[^key-9341248f911c105f2deb912a60b2a7b4]: Sum in Sch. 18 para. 17(3) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(b)(i)(2)