Finance Act 1998

• (d) an undertaking given under section 34(2) of the Finance Act 1975;

• (e) an undertaking given under section 258 of the Taxation of Chargeable Gains Act 1992.

• (6) In this paragraph “chargeable event”, in relation to any property means—

• (a) an event which under section 32 or 32A of the 1984 Act is a chargeable event with respect to that property; or

• (b) an event which under either of those sections would be such an event if (where it is not the case) the undertaking in question had been given under section 30 of that Act.

SCHEDULE 26

Amendment of National Loans Act 1968 (c.13)

1

• (1) The National Loans Act 1968 shall be amended as follows.

• (2) After section 20 there shall be inserted—

(20A) Schedule 5A to this Act (the Debt Management Account) shall have effect.

• (3) After Schedule 5 there shall be inserted—

SCHEDULE 5A (1) (1) The Treasury shall establish an account to be known as the Debt Management Account. (2) The Treasury shall operate the Debt Management Account with the objects of— (a) securing over time that sums are available to meet any daily shortfalls in the National Loans Fund and that any daily surpluses in that Fund are used to the best advantage; (b) facilitating the raising of money under section 12 of this Act; (c) promoting the liquidity, stability and efficiency of the market in securities issued under section 12 of this Act and the market in Treasury bills issued under the Treasury Bills Act 1877; (d) providing a facility by which public bodies may exercise their powers to acquire and transfer such securities and bills; (e) securing the general management of debt so far as it takes the form of such securities and bills. (2) (1) For the purposes of exercising their functions with regard to the Debt Management Account the Treasury may— (a) exercise the powers conferred by the following provisions of this Schedule; (b) generally manage the Account in the way the Treasury consider the most efficient. (2) Any sums held by the Treasury for the purposes of the Debt Management Account may be held in sterling or in any other currency or medium of exchange, whether national or international; and sums may be changed into any currency or medium. (3) The Treasury may exercise any power with regard to the Debt Management Account with a view to promoting one or more of the objects mentioned in paragraph 1(2) above, and it is immaterial if a particular object is not promoted or is not promoted as fully as it might be. (3) (1) For the purposes of exercising their functions with regard to the Debt Management Account the Treasury may— (a) acquire (and arrange to acquire) and hold securities issued under section 12 of this Act, Treasury bills issued under the Treasury Bills Act 1877, and other financial instruments (by whatever person issued); (b) transfer (and arrange to transfer) such securities, bills and other instruments. (2) Acquisitions under sub-paragraph (1)(a) above may be made on issue or otherwise. (3) Acquisitions, transfers and arrangements under sub-paragraph (1)(a) and (b) above may be made on such terms as the Treasury think fit. (4) (1) If the Treasury consider it expedient to raise money for the purpose of exercising their functions with regard to the Debt Management Account they may raise it in such manner and on such terms as they think fit, and money so raised shall be paid into the Account. (2) For the purpose of raising money under this paragraph the Treasury may— (a) create and issue such securities as they think fit; (b) create and issue them at such rates of interest and subject to such conditions as to repayment, redemption and other matters as they think fit. (3) The power to raise money under this paragraph extends to raising money either within or outside the United Kingdom and either in sterling or in any other currency or medium of exchange, whether national or international. (4) The power to raise money under this paragraph extends to raising money by the issue of Treasury bills under the Treasury Bills Act 1877. (5) The following shall be charged on and paid out of the Debt Management Account with recourse to the National Loans Fund and then to the Consolidated Fund— (a) the principal of and interest on any money borrowed under this paragraph (whether by the issue of securities or otherwise); (b) any other sums to be paid by the Treasury in accordance with the terms on which they borrow under this paragraph. (6) Section 5 of the Treasury Bills Act 1877 (principal of and interest on Treasury bills) shall not apply in the case of Treasury bills issued by virtue of this paragraph. (7) Any expenses incurred in connection with the raising of money under this paragraph (including expenses in connection with the issue, repayment or redemption of securities or Treasury bills) shall be charged on and paid out of the National Loans Fund with recourse to the Consolidated Fund. (5) Section 14 of this Act shall have effect for the purposes of paragraph 4 above as if— (a) the references in subsections (1) and (2) to section 12 were references to paragraph 4; (b) the references in subsections (8) and (9) to the National Loans Fund were references to the Debt Management Account. (6) (1) The Treasury may— (a) lend sums from the Debt Management Account for the purpose of exercising their functions with regard to the Account; (b) lend from the Debt Management Account sums not immediately needed for any other purpose. (2) The power to lend under this paragraph includes power to lend to the National Loans Fund; and sums lent to the Fund and for the time being outstanding shall be a liability of the Fund to the Debt Management Account. (3) Loans under this paragraph may be made at such times and on such terms as the Treasury think fit. (7) The powers under paragraphs 4 to 6 above may be exercised by means (or partly by means) of automatic devices programmed to respond to events as they arise. (8) (1) The Treasury shall secure that the position at the end of any given day is such that the total of relevant debts does not exceed the total of relevant deposits. (2) A relevant debt is the principal outstanding of any money raised under paragraphs 4 and 5, but excluding money raised from the National Loans Fund. (3) A relevant deposit is the principal outstanding of any sum standing to the credit of the Debt Management Account in the National Loans Fund or at the Bank of England. (4) For the purposes of this paragraph a debt or deposit not designated in sterling must be expressed in sterling, and the exchange rate or rates used to calculate the sterling equivalent of debts and deposits must be such as the Treasury consider prudent. (9) (1) If securities issued under section 12 of this Act or Treasury bills are acquired on issue under paragraph 3(1)(a) above the Treasury shall pay from the Debt Management Account into the National Loans Fund a sum of such amount as the Treasury may determine to be appropriate. (2) A payment under this paragraph— (a) may be made before, at or after issue; (b) may be made in instalments, any of which may be paid before, at or after issue. (10) (1) The Treasury may lend to the Debt Management Account from the National Loans Fund such sums as they think fit, at such times and on such terms as they think fit; and section 5 of this Act shall not apply in the case of such a loan. (2) The Treasury may repay from the Debt Management Account to the National Loans Fund sums lent under this paragraph. (3) Sums lent under this paragraph and for the time being outstanding shall be a liability of the Debt Management Account to the National Loans Fund. (11) (1) Any excess for the time being of the liabilities of the Debt Management Account over its assets shall be a liability of the National Loans Fund to the Account. (2) Any excess for the time being of the assets of the Debt Management Account over its liabilities shall be a liability of the Account to the National Loans Fund. (3) The Treasury may pay from the Debt Management Account to the National Loans Fund an amount representing all or any of any excess mentioned in subparagraph (2) above, and if they do the liability there mentioned shall be extinguished or reduced accordingly. (12) The Treasury shall exercise their powers under paragraphs 10 and 11 above so as to secure that the external liabilities of the Debt Management Account at any given time can be met; and the external liabilities of the Account are its liabilities other than those in favour of the National Loans Fund. (13) (1) The Treasury shall from time to time pay out of the National Loans Fund into the Debt Management Account sums (if any) which the Treasury consider appropriate to compensate the Account in respect of payments of interest made from the Account. (2) Payments to be made out of the National Loans Fund under sub-paragraph (1) above shall be treated for the purposes of section 15 of this Act as charges on that Fund for the service of national debt. (3) The Treasury may from time to time pay out of the Debt Management Account into the National Loans Fund sums (if any) which the Treasury consider appropriate in respect of interest received or earned by the Account. (14) (1) Any securities issued by or on behalf of the Treasury and for the time being held by the Treasury for the purposes of the Debt Management Account may be redeemed by the Treasury before maturity at market prices determined in such manner as the Treasury think fit. (2) Any expenses incurred by the Treasury in connection with the redemption of securities under this paragraph shall be paid out of the National Loans Fund. (15) (1) For each financial year in which the Debt Management Account operates the Treasury shall prepare in such form as they may prescribe an account relating to the transactions, assets and liabilities of the Account. (2) The Treasury shall send the account to the Comptroller and Auditor General not later than the end of November following the end of the financial year to which it relates. (3) The Comptroller and Auditor General shall examine, certify and report on the account and lay a copy of it, together with his report, before each House of Parliament.

Amendment of Finance Act 1993 (c.34)

2

Section 211 of the Finance Act 1993 (National Debt Commissioners: securities) shall cease to have effect.

Commencement

3

• (1) The amendments made by this Schedule shall have effect in accordance with provision made by the Treasury by an order (or orders) made by statutory instrument.

• (2) Different provision may be made—

• (a) for different amendments;

• (b) for different purposes of the same amendment.

• (3) In particular, provision may be made for the Debt Management Account to begin operating at different times with regard to different objects (as set out in paragraph 1(2) of Schedule 5A to the National Loans Act 1968).

• (4) Any order may include such supplementary, incidental, consequential, transitional or saving provisions as appear to the Treasury to be necessary or expedient.

• (5) In particular, any order may—

• (a) provide that any liability of the National Debt Commissioners to the National Loans Fund arising for the purposes of accountancy practice by virtue of section 211 of the Finance Act 1993 shall be treated as discharged in circumstances prescribed by the order;

• (b) confer power to acquire, hold or transfer securities issued under section 12 of the National Loans Act 1968 or Treasury bills issued under the Treasury Bills Act 1877;

• (c) impose on the National Debt Commissioners a duty to transfer securities issued under section 12 of the National Loans Act 1968 at such price as the Treasury may determine;

• (d) confer power to advance sums from the National Loans Fund.

SCHEDULE 27

Part I — Excise duties

(1) — Drawback of duty on beer

These repeals have effect in accordance with section 5(2) of this Act.

(2) — Hydrocarbon oil duty

This repeal has effect in accordance with section 6(3) of this Act.

(3) — Vehicle excise duty: rates where pollution reduced

These repeals have effect in accordance with paragraph 17(1) of Schedule 1 to this Act.

(4) — Vehicle excise and registration: nil licences

(5) — Assessments for excise duty purposes

These repeals have effect in accordance with an order made under paragraph 12 of Schedule 2 to this Act.

Part II — Value added tax

This repeal has effect in accordance with section 23(7) of this Act.

Part III — Income tax, corporation tax and capital gains tax

(1) — Relief for qualifying maintenance payments

This repeal has effect for the year 1999-00 and subsequent years of assessment.

(2) — Advance corporation tax

These repeals have effect in accordance with Schedule 3 to this Act.

(3) — Interest on gilt-edged securities

These repeals have effect in accordance with section 37(3) of this Act.

(4) — Rents and other receipts from land

These repeals have effect in accordance with section 38(2) and (3) of this Act.

(5) — Land managed as one estate etc.

These repeals have effect in accordance with section 39 of this Act.

(6) — Computation of profits of trade, profession or vocation

These repeals apply to a change of accounting basis taking effect on or after 6th April 1999.

(7) — Construction workers supplied by agencies

These repeals have effect in accordance with section 55(3) of this Act.

(8) — Sub-contractors in the construction industry

(9) — Payments and other benefits in connection with termination of employment etc.

These repeals apply where section 58 of this Act applies.

(10) — Travelling expenses

These repeals have effect for the year 1998-99 and subsequent years of assessment.

(11) — Foreign earnings deduction

These repeals have effect in relation to emoluments in relation to which subsections (1) to (4) of section 63 have effect: see subsections (5) and (6) of that section.

(12) — PAYE: application to non-cash benefits

1. The repeal of section 203H(2) of the Taxes Act 1988 has effect in accordance with section 68(4)(b) of this Act.

2. The repeal of section 203K(1) to (3) of that Act has effect in relation to assets provided and non-cash vouchers received at any time on or after 6th April 1998 and in relation to any use of a credit-token on or after that date.

(13) — The enterprise investment scheme and venture capital trusts

1. The repeals in section 842AA of, and Schedule 15B to, the Taxes Act 1988 have effect in accordance with section 73 of this Act.

2. The repeal in the Finance Act 1994 has effect in accordance with section 71(5) of this Act.

(14) — Other changes to EIS etc.

1. The repeals in sections 293(6) and 310(2) of the Taxes Act 1988 and in section 150(8) of the Taxation of Chargeable Gains Act 1992 have effect in relation to events occurring on or after 6th April 1998.

2. The repeal of section 299(7) of the Taxes Act 1988, and the repeals in sections 150A(1) and (2) and 150B(1) of the Taxation of Chargeable Gains Act 1992, have effect in relation to disposals made on or after that date.

3. The repeals in sections 150(8A) and 150A(8A) of the Taxation of Chargeable Gains Act 1992 have effect in relation to new shares (within the meaning of the provision in question) issued on or after that date.

4. The other repeals have effect in relation to shares issued on or after that date.

(15) — Individual savings accounts

(16) — Relief for losses on unlisted shares in trading companies

The above repeal has effect in relation to shares issued on or after 6th April 1998.

(17) — Carry forward of non-trading deficit on loan relationships

These repeals have effect in accordance with section 82(3) of this Act.

(18) — Capital allowances

1. The repeal of section 76(3) of the Capital Allowances Act 1990 has effect in relation to every chargeable period ending on or after 12th May 1998.

2. The repeal of section 42(6) and (7) of the Finance (No. 2) Act 1997 has effect in accordance with section 84(3) of this Act.

(19) — Life policies, life annuities and capital redemption policies

These repeals have effect in accordance with Schedule 14 to this Act.

(20) — Retirement benefit schemes

(21) — Personal pension schemes

Subsection (4) of section 96 of this Act applies in relation to these repeals as it applies in relation to subsections (2) and (3)(b) of that section.

(22) — Accrued income

(23) — Dealers in securities etc

1. The repeal of section 471 of the Taxes Act 1988, the words after paragraph (b) in section 473(2) of that Act and paragraph 12 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 101(3) of this Act.

2. The repeal of section 472 of the Taxes Act 1988 and paragraph 13 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 101(4) of this Act.

(24) — Distributions and manufactured dividends: miscellaneous amendments

These repeals have effect in accordance with section 102 of this Act.

(25) — Transfer pricing etc

These repeals have effect in accordance with section 108(5) of this Act.

(26) — Directions by the Board

These repeals have effect in accordance with section 109(4) of this Act.

(27) — Controlled foreign companies

These repeals have effect in accordance with paragraph 37 of Schedule 17 to this Act.

(28) — Company tax returns etc.

These repeals have effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of section 117 of this Act.

(29) — Chargeable gains: applicable rate

These repeals have effect in accordance with section 120(2) of this Act.

(30) — Chargeable gains: offshore settlements

1. The repeals in sections 87 and 88 of the Taxation of Chargeable Gains Act 1992 have effect in accordance with section 130 of this Act.

2. The repeal of paragraph 9(2) of Schedule 5 to that Act has effect in accordance with section 132(2) of this Act.

3. The repeal of paragraph 9(8) of that Schedule has effect in accordance with section 131(4) of this Act.

(31) — Retirement relief

The above repeals have effect in relation to disposals in the year 2003-04 and subsequent years of assessment.

(32) — Abolition of certain CGT reliefs

1. The repeal of Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992 has effect in relation to acquisitions made on or after 6th April 1998.

2. The other repeals have effect in relation to loans made on or after 17th March 1998.

Part IV — Inheritance tax

1. The repeal of section 26 of the Inheritance Tax Act 1984 has effect in accordance with section 143(1) of this Act and the repeals in section 76 of that Act have effect in accordance with section 143(5) of this Act.

2. The other repeals have effect in relation to any disposal on or after 17th March 1998.

Part V — Other taxes

(1) — Insurance premium tax

This repeal has effect in accordance with section 147 of this Act.

(2) — Stamp duty

(3) — Abolition of gas levy

1. Subject to note 2 below, these repeals do not have effect in relation to gas levy for the year 1997-98 or any previous year.

2. The repeal of section 209(3) of the Finance Act 1993 does not affect any case in which the cessation of liability to gas levy was before the end of the year 1997-98.

(4) — Dumping and subsidies

Part VI — Miscellaneous

(1) — Treasury bills

This repeal has effect in accordance with section 159 of this Act.

(2) — Securities

This repeal has effect in accordance with an order made under paragraph 3 of Schedule 26 to this Act.

Editorial notes

[^c16419661]: 1979 c. 4.

[^c16419671]: 1979 c. 4.

[^c16419681]: 1979 c. 4.

[^c16419691]: 1979 c. 4.

[^c16419701]: S. 5 partly in force at 31.7.1998 see s. 5(2).

[^c16419711]: 1979 c. 4.

[^c16419731]: 1979 c. 5.

[^c16419741]: 1979 c. 5.

[^c16419751]: 1979 c. 5.

[^c16419771]: 1979 c. 5.

[^c16419781]: S. 9(2)(3) repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40 Pt. 1(2). Note 2 to Sch. 40 Pt. 1(2) provides that “The repeals in the Finance Act 1988 have effect in accordance with section 5(8)(b) of this Act."

[^c16419801]: 1979 c. 7.

[^c16419811]: 1997 c. 16.

[^c16419821]: 1981 c. 63.

[^c16419831]: 1981 c. 63.

[^c16419841]: 1981 c. 63.

[^c16419851]: 1994 c. 9.

[^c16419861]: 1994 c. 22.

[^c16419871]: 1994 c. 22.

[^c16419881]: 1994 c. 22.

[^c16419891]: 1994 c. 23.

[^c16419901]: 1994 c. 23.

[^c16419911]: 1994 c. 23.

[^c16419921]: 1994 c. 23.

[^c16419931]: 1994 c. 23.

[^c16419941]: S. 26 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(4), Note

[^c16419951]: 1970 c. 9.

[^c16419961]: 1994 c. 9.

[^c16419981]: Words in s. 32(6) substituted (retrospective to 31.7.1998) by 1999 c. 16, s. 91(4)(6)

[^c16419991]: 1970 c. 9.

[^c16420031]: 1994 c. 9.

[^c16420061]: S. 37(2) repealed (11.5.2001 with effect as mentioned in s. 87 of the amending Act) by 2001 c. 9, ss. 87, 110, Sch. 33 Pt. II(12) Note

[^c16420071]: S. 37(3) power exercised (9.3.1999): 1.4.1999 appointed by S.I. 1999/619, art. 2

[^c16420081]: 1992 c. 12.

[^c16420151]: S. 44 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(8) Note 2 and Sch. 22 paras. 16, 17 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(8) Note 2

[^c16420161]: S. 44 excluded (24.7.2002) by 2002 c. 23, s. 64(6)

[^c16420171]: S. 45 repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(16)

[^c16420201]: S. 47 repealed (27.7.1999 with effect in relation to gifts made on or after 27.7.1999) by 1999 c. 16, ss. 55(2)(3), 139, Sch. 20 Pt. III(12), Note

[^c16420731]: 1992 c. 12.

[^c16420741]: 1994 c. 9.

[^c16420751]: 1970 c. 9.

[^c16420761]: 1968 c. 2.

[^c16420821]: 1992 c. 12.

[^c16420901]: S. 81 repealed (retrospectively) by 2000 c. 17, ss. 100(5), 156, Sch. 40 Pt. II(11)

[^c16420931]: S. 82(1) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(12) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(12) Note

[^c16421011]: Ss. 83-85 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16421031]: Ss. 83-85 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch 4

[^c16421051]: Ss. 83-85 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16421101]: 1997 c. 58.

[^c16421111]: 1997 c. 58.

[^c16421121]: S. 90(3) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. II(12)

[^c16421131]: 1997 c. 58.

[^c16421151]: S. 91 repealed (11.5.2001 with effect as mentioned in s. 87 of the amending Act) by 2001 c. 9, ss. 87, 110, Sch. 33 Pt. II(12) Note

[^c16421201]: 1970 c. 9.

[^c16421211]: S. 99(2)(3) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(13) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(13) Note

[^c16421311]: S. 108(3)(4)(a) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2

[^c16421321]: 1996 c. 8.

[^c16421341]: 1994 c. 9.

[^c16421411]: S. 109(1)(2) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2

[^c16421431]: S. 109(3) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(13) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(13) Note 2

[^c16421441]: S. 109(4)(5) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2, Pt. 3(13) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2, Pt. 3(13) Note 2

[^c16421991]: 1970 c. 9.

[^c16422001]: Word in s. 117(1)(b) inserted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 100(1)

[^c16422011]: Words in s. 11(1) and preceding “and” substituted for s. 117(1)(d) (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579 Sch. 2 para. 100(2)

[^c16422021]: 1970 c. 9.

[^c16422031]: 1994 c. 9.

[^c16422171]: 1992 c. 12.

[^c16422181]: 1992 c. 12.

[^c16422191]: 1992 c. 12.

[^c16422201]: 1992 c.12.

[^c16422211]: 1992 c. 12.

[^c16422221]: 1992 c. 12.

[^c16422231]: 1992 c. 12.

[^c16422241]: 1992 c. 12.

[^c16422251]: 1992 c. 12.

[^c16422261]: 1992 c. 12.

[^c16422281]: 1992 c. 12.

[^c16422291]: 1992 c. 12.

[^c16422301]: 1992 c. 12.

[^c16422311]: 1992 c. 12.

[^c16422321]: 1992 c. 12.

[^c16422331]: 1992 c. 12.

[^c16422341]: 1992 c. 12.

[^c16422351]: 1992 c. 40.

[^c16422361]: 1992 c. 12.

[^c16422391]: 1992 c. 12.

[^c16422401]: 1992 c. 12.

[^c16422411]: 1992 c. 12.

[^c16422421]: 1984 c. 51.

[^c16422431]: 1984 c. 51.

[^c16422441]: 1992 c. 12.

[^c16422451]: 1984 c. 51.

[^c16422561]: 1994 c. 9.

[^c16422571]: 1994 c. 9.

[^c16422581]: 1994 c. 9.

[^c16422591]: 1994 c. 9.

[^c16422641]: 1968 c. 2.

[^c16422651]: S. 148(2)-(4) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33, Pt. 3(3)

[^c16422701]: S. 149 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2), Note 1, 2

[^c16422711]: 1963 c. 25.

[^c16422721]: 1963 c. 22 (N.I.).

[^c16422731]: 1891 c. 39.

[^c16422741]: 1891 c. 38.

[^c16422751]: 1920 c. 67.

[^c16422761]: 1973 c. 36.

[^c16422771]: 1920 c. 67.

[^c16422781]: S.R. & O. 1922/80.

[^c16422791]: 1986 c. 41.

[^c16422801]: 1986 c. 41.

[^c16422811]: 1986 c. 41.

[^c16422821]: 1975 c. 22.

[^c16422831]: 1983 c. 56.

[^c16422861]: 1969 c. 16.

[^c16422871]: 1978 c. 42.

[^c16422881]: 1877 c. 2.

[^c16422891]: S. 159(2) power fully exercised (25.10.1999): 15.11.1999 appointed by S.I. 1999/2908, arts. 1(2), 2(1)

[^c16422901]: 1931 c. 49.

[^c16422911]: 1984 c. 51.

[^c16422921]: 1984 c. 51.

[^c16422931]: 1931 c. 49.

[^c16422941]: 1931 c. 49.

[^c16422951]: 1992 c. 12.

[^c16422961]: 1915 c. 89.

[^c16422981]: 1980 c. 48.

[^c16422991]: 1971 c. 29.

[^c16423031]: S. 163(3)(b)(c) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(11) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(11) Note

[^c16423051]: 1978 c. 30.

[^c16423061]: 1988 c. 1.

[^c16423071]: 1994 c. 22.

[^c16423081]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423091]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423101]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423111]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423121]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423131]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423141]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423151]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423161]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423171]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423181]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423191]: Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

[^c16423201]: Sch. 1 para. 17(1) power partly exercised (9.12.1998): 1.1.1999 appointed for specified purposes by S.I. 1998/3092, art. 2

[^c16423211]: Sch. 2 para. 8(1)(2) in force and Sch. 2 para. 8(3) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)

[^c16423221]: Sch. 2 para. 9(1)-(3) in force and Sch. 2 para. 9(4) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)

[^c16423231]: Sch. 2 para. 10(a)(b) in force and Sch. 2 para. 10(c) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)

[^c16423241]: Sch. 2 para. 12 power exercised (14.9.1998): 1.10.1998 appointed for specified provisions by The Finance Act 1998, Schedule 2, (Appointed Day) Order 1998 (S.I. 1998/2243)

[^c16423301]: Sch. 3 para. 5 repealed (with effect as mentioned in s. 117, Sch. 27 Pt. III(28), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)

[^c16423311]: 1970 c. 9.

[^c16423391]: 1989 c. 26.

[^c16423401]: 1994 c. 9.

[^c16423411]: 1989 c. 26.

[^c16423421]: 1994 c. 9.

[^c16423451]: Sch. 4 para. 3(2) repealed (11.5.2001 with effect as mentioned in Sch. 33 Pt. 2 (14)(2) Note 2 of the amending act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(14)

[^c16423461]: 1994 c. 9.

[^c16423471]: 1970 c. 9.

[^c16423481]: 1994 c. 9.

[^c16423491]: 1994 c. 9.

[^c16423531]: Sch. 4 para. 7 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2

[^c16423551]: 1996 c.8.

[^c16423561]: 1993 c.34.

[^c16423571]: 1994 c.9.

[^c16423581]: 1960 c.62.

[^c16423591]: 1988 c. 39.

[^c16423601]: 1989 c. 26.

[^c16423611]: Sch. 5 para. 6 repealed (31.7.1998 with effect as mentioned in s. 39, Sch. 27 Pt. III(5)) by 1998 c. 36, s. 165, Sch. 27 Pt. III(5)

[^c16423621]: Sch. 5 para. 7 repealed (31.7.1998 with effect as mentioned in s. 39, Sch. 27 Pt. III(5), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(5)

[^c16423541]: Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.

[^c16423671]: Sch. 5 para. 33 repealed (31.7.1998 with effect as mentioned in s. 117, Sch. 27 Pt. III(28), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)

[^c16423681]: Sch. 5 para. 40 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423691]: Sch. 5 para. 47 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423701]: Sch. 5 para. 48 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423711]: Sch. 5 para. 49 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423721]: Sch. 5 para. 50 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423731]: Sch. 5 para. 51 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423741]: Sch. 5 para. 52 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423751]: Sch. 5 para. 53 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423761]: Sch. 5 para. 54 repealed (22. 3. 2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423771]: Sch. 5 para. 55 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423781]: Sch. 5 para. 56 repealed (22.3.2001 with effect as mentioned in s. 579 or the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423791]: Sch. 5 para. 57 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423801]: Sch. 5 para. 58 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423811]: Sch. 5 para. 59 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423821]: Sch. 5 para. 60 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423831]: Sch. 5 para. 61 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423651]: Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.

[^c16423841]: 1989 c. 26.

[^c16423851]: 1997 c. 16.

[^c16423861]: Sch. 6 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(8) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(8) Note 2

[^c16423871]: Sch. 6 excluded (24.7.2002) by 2002 c. 23, s. 64(6)

[^c16423911]: Words in Sch. 7 para. 1 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423921]: Words in Sch. 7 para. 1 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(1) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(1) Note

[^c16423941]: 1989 c.26.

[^c16423961]: Sch. 5 para. 4 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4

[^c16423991]: 1992 c.12.

[^c16424031]: 1994 c.9.

[^c16424251]: 1992 c. 12.

[^c16424261]: 1992 c. 12.

[^c16424271]: 1992 c. 12.

[^c16424281]: Sch. 13 para. 20(1)(a) repealed (11.5.2001 with effect as mentioned in Sch. 15 para. 40(2) of the amending act) by 2001 c. 9, ss. 63, 110, Sch. 33 Pt. 2(3) Note 6

[^c16424291]: 1985 c. 6.

[^c16424301]: 1985 c. 6.

[^c16424311]: S.I. 1986/1032 (N.I.6).

[^c16424321]: 1992 c. 12.

[^c16424331]: 1992 c. 12.

[^c16424371]: 1970 c. 9.

[^c16424461]: 1989 c. 26.

[^c16424471]: 1989 c. 26.

[^c16424481]: 1985 c. 6.

[^c16424491]: 1985 c. 6.

[^c16424501]: 1982 c. 50.

[^c16424511]: 1970 c. 9.

[^c16424521]: 1994 c. 9.

[^c16424571]: Words in Sch. 18 para. 1 substituted (24.7.2002) by 2002 c. 23, s. 92(3)

[^c16424581]: Sch. 18 para. 3 extended (31.7.1998) by 1988 c. 1, s. 488(12)(a) (as inserted (31.7.1998) by 1998 c. 36, s. 117, Sch. 19 para. 48(3))

[^c16424601]: 1970 c. 9.

[^c16424661]: Words in Sch. 18 para. 8(1) inserted (28.7.2000 with application as mentioned in s. 63(4) of the amending Act) by 2000 c. 17, s. 63(2), Sch. 16 para. 5(2)

[^c16424671]: Words in Sch. 18 para. 8(1) inserted (24.7.2002 with effect as mentioned in s. 57(4)(c) of the amending Act) by 2002 c. 23, s. 57, Sch. 17 para. 5

[^c16424681]: Words in Sch. 18 para. 8(1) inserted (24.7.2002) by 2002 c. 23, s. 92(4)

[^c16424691]: Sch. 18 para. 9(4) inserted (28.7.2000 with application as mentioned in s. 63(4) of the amending Act) by 2000 c. 17, s. 63(2), Sch. 16 para. 5(3)

[^c16424771]: Sch. 18 para. 10(2) substituted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 2

[^c16424781]: Sch. 18 para. 10(2A) inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s.70, Sch. 23 para. 4

[^c16424831]: 1970 c. 9.

[^c16424841]: Words in Sch. 18 Pt. II para. 14(2) repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(16)

[^c16424851]: 1970 c. 9.

[^c16424931]: 1970 c. 9.

[^c16424941]: Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7

[^c16424981]: 1970 c. 9.

[^c16567541]: 1970 c. 9.

[^c16424991]: Words in Sch. 18 para. 40(4) substituted (11.5.2001 with application as mentioned in Sch. 29 para 17(3) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 17(2)

[^c16425001]: Sch. 18 para. 46(2)(3) applied (28.7.2000 with application as mentioned in s. 63(4) of the amending Act) by 2000 c. 17, s. 63(1), Sch. 15 Pt. VI para. 62(3)

[^c16425181]: Sch. 18 para. 52(2)(bb) inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 5(a)

[^c16425201]: Words in Sch. 18 para. 52(2)(C) substituted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 5(b)

[^c16425211]: Sch. 18 para. 52(5)(ab) inserted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 3(b)

[^c16425221]: Sch. 18 para. 52(5)(ac) inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 5(c)

[^c16425271]: 1970 c. 9.