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Finance Act 1999

44 versions · 1999-07-27

2025-03-19

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2025-01-17

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2020-12-31

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2020-01-18

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2019-04-22

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2014-07-17

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2013-06-28

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2013-01-31

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2012-07-17

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2012-03-14

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2011-07-19

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2011-04-22

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2010-07-27

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2010-04-06

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2010-04-01

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2009-10-01

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2009-07-21

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2009-04-01

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2009-01-01

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2008-07-21

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2007-07-19

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2007-04-06

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2006-07-19

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2006-04-06

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2005-08-12

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2005-07-20

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2005-04-18

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2005-04-07

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2005-02-11

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2004-11-28

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2004-09-28

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2004-07-22

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2004-04-01

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2003-12-29

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2003-07-25

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Changes on 2003-07-25

@@ -3427,7 +3427,7 @@

- (10) In this section—

- “*electronic communications*” includes any communications by means of a telecommunication system (within the meaning of the Telecommunications Act 1984);

- “*electronic communications*” includes any communications by means of an electronic communications service ;

- “*legislation*” means any enactment, Community legislation or subordinate legislation;

@@ -6570,50 +6570,50 @@

#### Increased rebate on higher octane unleaded petrol.

#### Rates of tobacco products duty.

#### The general rate of vehicle excise duty.

#### Goods for sale on board ships or aircraft.

#### Drawback of duty on exportation.

#### Rates of gaming duty.

#### Rates of duty for goods vehicles.

#### Works of art, antiques, etc.

#### Preparations etc. of meat, yeast or egg.

#### Gold.

#### Assignment of debts.

#### Penalties for incorrect certificates.

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

#### Personal allowances for 1999-00 for those aged 65 or more.

#### Corporation tax starting rate.

#### Children’s tax credit.

#### Groups of companies.

#### Meaning of “business”.

#### Charge and rates for 1999-00.

#### Charge and main rate for financial year 2000.

#### Rate and fraction for corporation tax starting rate.

#### Restriction of MCA to those reaching 65 before 2000-01.

#### Further provision about married couple’s allowance.

#### Withdrawal of relief for interest on loans to buy land etc.

#### Limit on relief for interest.

#### Repayments attracting repayment supplement.

#### Provision and support of bus services.

#### Conditional acquisition of shares.

#### Meaning of conditional interests in shares.

#### Exemption for mobile telephones.

#### Limited exemption for computer equipment.

#### Cars available for private use.

#### Provision of motor cycle or cycle parking facilities.

#### Conditional acquisition of shares.

#### Meaning of conditional interests in shares.

#### Exemption for mobile telephones.

#### Limited exemption for computer equipment.

#### Cars available for private use.

#### Provision of motor cycle or cycle parking facilities.

#### Exemption certificates.

#### Aggregation of money gifts for relief in poor countries.

@@ -6624,718 +6624,718 @@

#### Income of unmarried child of settlor.

#### Excluded oil.

#### Company tax returns, etc.

#### Sale and lease-back: ring fence profits.

#### Eligibility for EIS relief.

#### PRT returns.

#### Business assets: roll-over relief.

#### Release or writing off of debt: interest on tax overpaid.

#### Advance corporation tax: consequences of abolition.

#### Group relief: consequences of reduction in surrenderable amount.

#### Power to exempt UK depositary interests in foreign securities.

#### Pipe-line elections.

#### Eligibility for EIS relief.

#### PRT returns.

#### Gifts.

#### Power to make regulations with respect to administration, etc.

#### Interest on unpaid customs debts.

#### Interest on repayment of duty overpaid etc.

#### Bearer instruments.

#### Minor amendments of exceptions to general charge.

#### Stamp duty and stamp duty reserve tax: unit trusts.

#### Rate of insurance premium tax.

#### Interest on repayments.

#### Definition of Government Stock.

The Schedule inserted after Schedule 13A to the Taxes Act 1988 is as follows—

and in the closing words for “Funds” (twice) substitute “ funds ”.

After Schedule 5B to the Taxation of Chargeable Gains Act 1992 (EIS re-investment) insert—

### Stamp Act 1891 (c.39)

### Finance Act 1994 (c.9)

### Finance Act 1930 (c.28)

### Finance Act (Northern Ireland) 1954 (c.23 (N.I.))

### Finance Act 1970 (c.24)

### Finance Act 1980 (c.48)

### Finance Act 1982 (c.39)

### Finance Act 1985 (c.54)

### Finance Act 1986 (c.41)

### Finance Act 1987 (c.16)

### Finance Act 1989 (c.26)

### National Health Service and Community Care Act 1990 (c.19)

### Finance Act 1991 (c.31)

### Finance Act 1993 (c.34)

### Finance Act 1994 (c.9)

### Finance Act 1995 (c.4)

### Finance Act 1963 (c.25)

### Finance Act 1976 (c.40)

### Finance Act 1984 (c.43)

### Finance Act 1986 (c.41)

### Finance Act 1987 (c.16)

### Finance Act 1988 (c.39)

### Finance Act 1990 (c.29)

### Stamp Duties Management Act 1891 (c.38)

### Stamp Act 1891 (c.39)

### Finance Act 1946 (c.64)

### Finance (No. 2) Act (Northern Ireland) 1946 (c.17 (N.I.))

### Finance Act 1963 (c.25)

### Finance Act (Northern Ireland) 1963 (c.22 (N.I.))

### Finance Act 1986 (c.41)

#### Exclusion of charge in case of individual pension accounts

##### 6A

- (1) There is no charge to tax under this Part of this Schedule on the surrender of the unit if—

- (a) immediately before the surrender, the unit is held within an individual pension account,

- (b) not all the units under the unit trust scheme are so held at that time, and

- (c) a certificate pursuant to sub-paragraph (2) is contained in, or provided with, the relevant monthly tax return.

- (2) The certificate must be given by the persons making the relevant monthly tax return and must state—

- (a) that at all times in the period to which the return relates the trustees or managers were able to identify which of the units under the scheme were held within individual pension accounts, and

- (b) that at no time in that period have the trustees or managers imposed any charge on, or recovered any amount from, an IPA unit holder which included an amount directly or indirectly attributable to tax payable by the trustees under this Part of this Schedule.

- (3) In sub-paragraph (2), “*IPA unit holder*” means—

- (a) a person acquiring, or who has acquired, a unit under the unit trust scheme, where the unit is to be held within an individual pension account,

- (b) a person holding a unit under the scheme, where the unit is held within an individual pension account, or

- (c) a person surrendering, or who has surrendered, a unit under the scheme, where immediately before the surrender the unit is or was held within an individual pension account.

- (4) In this paragraph—

- “*individual pension account*” has the same meaning as in regulations under section 638A of the Taxes Act 1988 (as at 6th April 2001, see regulation 4 of the Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001 (S.I. 2001/117)) ;

- “*the relevant monthly tax return*”, in the case of any surrender, means the notice required by regulations under section 98 of the Finance Act 1986 (c. 41) to be given by the managers (or, failing that, the trustees) under the unit trust scheme to the Commissioners of Inland Revenue containing among other things details of all surrenders in the relevant two-week period;

- “*the relevant two-week period*” has the meaning given by paragraph 4(2).

### Finance Act 1986 (c.41)

### Finance Act 1995 (c.4)

In section 257A—

Section 1.

## Editorial notes

[^c1126204]: [1979 c.4](https://www.legislation.gov.uk/ukpga/1979/4).

[^c1126205]: [1979 c.5](https://www.legislation.gov.uk/ukpga/1979/5)

[^c1126206]: [1979 c.5](https://www.legislation.gov.uk/ukpga/1979/5).

[^c1126207]: [1979 c.7](https://www.legislation.gov.uk/ukpga/1979/7)

[^c1126208]: [1981 c.63](https://www.legislation.gov.uk/ukpga/1981/63)

[^c1126209]: [1997 c.16](https://www.legislation.gov.uk/ukpga/1997/16)

[^c1126210]: [1944 c.22](https://www.legislation.gov.uk/ukpga/1944/22)

[^c1126211]: [1979 c.2](https://www.legislation.gov.uk/ukpga/1979/2).

[^c1126212]: [1979 c.3](https://www.legislation.gov.uk/ukpga/1979/3).

[^c1126213]: S.11 partly in force; s.11(1)(2)(4) in force at Royal Assent, see s.11(4)

[^c1126214]: [1992 c.48](https://www.legislation.gov.uk/ukpga/1992/48).

[^c1126215]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126216]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126217]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126219]: S. 15(4) ceased to have effect (1.12.1999) by [S.I. 1999/3029](https://www.legislation.gov.uk/uksi/1999/3029), [reg. 5](https://www.legislation.gov.uk/uksi/1999/3029/regulation/5)

[^c1126220]: S.I 1995/2518.

[^c1126221]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126222]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126223]: S. 20(2) power fully exercised (12.10.1999): 1.12.1999 appointed by [S.I. 1999/2769](https://www.legislation.gov.uk/uksi/1999/2769), [art. 2](https://www.legislation.gov.uk/uksi/1999/2769/article/2)

[^c1126225]: S. 21 repealed (1.4.2001) by [2000 c. 20](https://www.legislation.gov.uk/ukpga/2000/20), [ss. 21(4)](https://www.legislation.gov.uk/ukpga/2000/20/section/21/4), [29(2)](https://www.legislation.gov.uk/ukpga/2000/20/section/29/2), [Sch. 2](https://www.legislation.gov.uk/ukpga/2000/20/schedule/2); [S.I. 2000/3349](https://www.legislation.gov.uk/uksi/2000/3349), [art. 3](https://www.legislation.gov.uk/uksi/2000/3349/article/3) (subject to transitional provisions in [arts. 4](https://www.legislation.gov.uk/uksi/2000/3349/article/4), [5](https://www.legislation.gov.uk/uksi/2000/3349/article/5))

[^c1126226]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126227]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126228]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126229]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126235]: [1988 c.39](https://www.legislation.gov.uk/ukpga/1988/39).

[^c1126238]: S. 47 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(3) Note of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/3)

[^c1126245]: [1998 c.46](https://www.legislation.gov.uk/ukpga/1998/46).

[^c1126246]: [1998 c.38](https://www.legislation.gov.uk/ukpga/1998/38).

[^c1126247]: [1998 c.47](https://www.legislation.gov.uk/ukpga/1998/47).

[^c1126248]: [1995 c.4](https://www.legislation.gov.uk/ukpga/1995/4).

[^c1126249]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126250]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126251]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126252]: [1990 c.29](https://www.legislation.gov.uk/ukpga/1990/29).

[^c1126253]: [1996 c.56](https://www.legislation.gov.uk/ukpga/1996/56).

[^c1126254]: [1992 c.13](https://www.legislation.gov.uk/ukpga/1992/13).

[^c1126255]: [1980 c.44](https://www.legislation.gov.uk/ukpga/1980/44).

[^c1126256]: [1989 c.39](https://www.legislation.gov.uk/ukpga/1989/39).

[^c1126257]: [1992 c.37](https://www.legislation.gov.uk/ukpga/1992/37).

[^c1126258]: [S.I. 1986/594](https://www.legislation.gov.uk/uksi/1986/594) (N.I. 3.

[^c1126259]: [S.I. 1997/1772](https://www.legislation.gov.uk/uksi/1997/1772) (N.I. 15.

[^c1126260]: [1991 c.31](https://www.legislation.gov.uk/ukpga/1991/31)

[^c1126261]: S. 59(3)(b) power fully exercised: 1.9.2000 appointed by [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)

[^c1126262]: [1998 c.30](https://www.legislation.gov.uk/ukpga/1998/30)

[^c1126263]: [1980 c.44](https://www.legislation.gov.uk/ukpga/1980/44)

[^c1126264]: [S.I. 1998/1760 (N.I. 14)](https://www.legislation.gov.uk/nisi/1998/1760).

[^c1126265]: [1997 c.58](https://www.legislation.gov.uk/ukpga/1997/58).

[^c1126266]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126267]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126268]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126269]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126270]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126271]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c1126272]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126273]: [1982 c.53](https://www.legislation.gov.uk/ukpga/1982/53).

[^c1126274]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126275]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126276]: [1995 c.4](https://www.legislation.gov.uk/ukpga/1995/4).

[^c1126277]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126278]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126280]: S. 77 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c1126283]: S. 78 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c1126289]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126290]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126291]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126292]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126293]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c1126294]: S. 81(13) inserted (24.7.2002 coming into force in accordance with s. 67(4)(b)) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 67(3)(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/67/3/4/b)

[^c1126295]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126296]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c1126297]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126298]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).

[^c1126299]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126300]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126301]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126302]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126303]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126304]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126305]: [1990 c.29](https://www.legislation.gov.uk/ukpga/1990/29).

[^c1126306]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126307]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).

[^c1126308]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).

[^c1126309]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).

[^c1126310]: [1980 c.48](https://www.legislation.gov.uk/ukpga/1980/48).

[^c1126311]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).

[^c1126312]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).

[^c1126313]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).

[^c1126314]: [1991 c.31](https://www.legislation.gov.uk/ukpga/1991/31).

[^c1126315]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).

[^c1126316]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).

[^c1126317]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126318]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).

[^c1126319]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).

[^c1126320]: [1987 c.16](https://www.legislation.gov.uk/ukpga/1987/16).

[^c1126321]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126322]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126323]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).

[^c1126324]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126325]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).

[^c1126326]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).

[^c1126327]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).

[^c1126328]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).

[^c1126329]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c1126330]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126331]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126332]: [S. 110](https://www.legislation.gov.uk/ukpga/1999/16/section/110) applied (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 117](https://www.legislation.gov.uk/ukpga/2000/17/section/117), [Sch. 33 para. 5(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/33/paragraph/5/2) (with [Sch. 33 para. 9(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/33/paragraph/9/2))

[^c1126333]: [1891 c.38](https://www.legislation.gov.uk/ukpga/1891/38).

[^c1126334]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126337]: [S. 111](https://www.legislation.gov.uk/ukpga/1999/16/section/111) repealed (with effect as mentioned in Sch. 20 Pt. V(2), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2), Notes 1,2

[^c1126338]: [1963 c.25](https://www.legislation.gov.uk/ukpga/1963/25).

[^c1126339]: [1963 c.22](https://www.legislation.gov.uk/ukpga/1963/22)(N.I.).

[^c1126340]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39)(N.I.).

[^c1126342]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126346]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126349]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126350]: [1989 c.40](https://www.legislation.gov.uk/ukpga/1989/40).

[^c1126351]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126357]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126360]: [S. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4(1)-(5)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4/1) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261), [reg. 5](https://www.legislation.gov.uk/uksi/1999/3261/regulation/5))

[^c1126361]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).

[^c1126362]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17)(N.I.).

[^c1126363]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c1126364]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126365]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126366]: [1990 c.29](https://www.legislation.gov.uk/ukpga/1990/29).

[^c1126373]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126374]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).

[^c1126375]: [S. 126](https://www.legislation.gov.uk/ukpga/1999/16/section/126) excluded (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 118(g)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/118/g) (as inserted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 3(2)](https://www.legislation.gov.uk/uksi/2000/634/regulation/3/2))

[^c1126376]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126377]: [S. 126(8)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/126/8/a) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)

[^c1126381]: S. 127 excluded (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 118(g)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/118/g) (as inserted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 3(2)](https://www.legislation.gov.uk/uksi/2000/634/regulation/3/2))

[^c1126382]: Words in s. 127(1)(b) substituted (*retrospectively*) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 29](https://www.legislation.gov.uk/ukpga/2000/17/section/29)

[^c1126383]: S. 127(3) substituted (1.4.2000) by SI. 2000/633, art. 2

[^c1126384]: [1882 c. 61](https://www.legislation.gov.uk/ukpga/1882/61); section 92 was amended by sections 3(1) and (3) and 4(4) of the [Banking and Financial Dealings Act 1971 (c. 80)](https://www.legislation.gov.uk/ukpga/1971/80).

[^c1126385]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126386]: S. 127(11) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)

[^c1126387]: [S. 129](https://www.legislation.gov.uk/ukpga/1999/16/section/129) modified (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 121(3)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/121/3) (as substituted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 6](https://www.legislation.gov.uk/uksi/2000/634/regulation/6))

[^c1126388]: [S. 129(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/129/6) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)

[^c1126389]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).

[^c1126390]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).

[^c1126391]: S. 132 modified (24.11.2002) by [2002 c. 22](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para 53](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/53); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(1)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/1), [Sch. 1 Pt. 1](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/1)

[^c1126393]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).

[^c1126394]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) modified (24.11.2002) by [2002 c. 22](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para. 53](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/53); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(1)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/1), [Sch. 1 Pt. 1](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/1)

[^c1126395]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) partly in force: s. 133(1)(2)(4)(5) in force at Royal Assent, s. 133(3) not in force, see [s. 133(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/133/4)

[^c1126396]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126397]: [1968 c.13](https://www.legislation.gov.uk/ukpga/1968/13).

[^c1126398]: [1971 c.29](https://www.legislation.gov.uk/ukpga/1971/29).

[^c1126399]: [1866 c.39](https://www.legislation.gov.uk/ukpga/1866/39).

[^c1126400]: [1971 c.80](https://www.legislation.gov.uk/ukpga/1971/80).

[^c1126401]: [1942 c.21](https://www.legislation.gov.uk/ukpga/1942/21).

[^c1126402]: [1968 c.13](https://www.legislation.gov.uk/ukpga/1968/13).

[^c1126403]: [1971 c.29](https://www.legislation.gov.uk/ukpga/1971/29).

[^c1126405]: [1994 c.22](https://www.legislation.gov.uk/ukpga/1994/22).

[^c1126406]: [1994 c.22](https://www.legislation.gov.uk/ukpga/1994/22).

[^c1126407]: [1994 c.22](https://www.legislation.gov.uk/ukpga/1994/22).

[^c1126408]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126409]: [1985 c.6](https://www.legislation.gov.uk/ukpga/1985/6).

[^c1126410]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126411]: [1994 c.23](https://www.legislation.gov.uk/ukpga/1994/23).

[^c1126413]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126432]: [1987 c.45](https://www.legislation.gov.uk/ukpga/1987/45).

[^c1126433]: [1979 c.50](https://www.legislation.gov.uk/ukpga/1979/50).

[^c1126434]: [1965 c.18](https://www.legislation.gov.uk/ukpga/1965/18)(N.I.).

[^c1126435]: [S.I. 1976/1779](https://www.legislation.gov.uk/uksi/1976/1779).

[^c1126436]: [1998 c.46](https://www.legislation.gov.uk/ukpga/1998/46).

[^c1126437]: Sch. 6 para. 3(5) repealed (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(16)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/16)

[^c1126438]: Sch. 6 para. 4 modified (13.10.1999) by 1997/473, reg. 53B (as inserted (13.10.1999) by [S.I. 1999/2636](https://www.legislation.gov.uk/uksi/1999/2636), [reg. 7](https://www.legislation.gov.uk/uksi/1999/2636/regulation/7))

[^c1126439]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126441]: Words in Sch. 6 para. 5 substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 104](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/104)

[^c1126442]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126443]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126444]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).

[^c1126446]: [Sch. 10 para. 18(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/18/1) power fully exercised: 10.5.2000 appointed as first appointed day by [S.I. 2000/1093](https://www.legislation.gov.uk/uksi/2000/1093), [art. 2(a)](https://www.legislation.gov.uk/uksi/2000/1093/article/2/a); 1.12.2000 appointed as second appointed day by [S.I. 2000/1093](https://www.legislation.gov.uk/uksi/2000/1093), [art. 2(b)](https://www.legislation.gov.uk/uksi/2000/1093/article/2/b)

[^c1126445]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10) applied (with modifications) (10.5.2000) by [S.I. 2000/1085](https://www.legislation.gov.uk/uksi/2000/1085), [regs. 3-8](https://www.legislation.gov.uk/uksi/2000/1085/regulation/3) [Sch. 10](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10) applied (S.) (28.1.2002) by [S.I. 1995/365](https://www.legislation.gov.uk/uksi/1995/365), Pt. W para. W14(2) (as inserted (28.1.2002) by [S.S.I. 2001/465](https://www.legislation.gov.uk/ssi/2001/465), [reg. 3](https://www.legislation.gov.uk/ssi/2001/465/regulation/3), [Sch. 1](https://www.legislation.gov.uk/ssi/2001/465/schedule/1))

[^c1126447]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).

[^c1126448]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126449]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/4) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c1126450]: [Sch. 11 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/5) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c1126451]: [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/6) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c1126452]: [Sch. 11 para. 7](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/7) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c1126453]: [Sch. 11 para. 8](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/8) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)

[^c1126457]: Sch. 13 para. 4: figure in fourth entry substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 114(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/2/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 114(1)(b)(2)-(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/1/b/2)

[^c1126458]: Sch. 13 para. 4: figure in third entry entry substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 114(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/2/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 114(1)(a)(2)-(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/1/a/2)

[^c1126462]: Sch. 13 para. 6 modified (*retrospective* to 28.3.2000 and with effect as mentioned in s. 129(5) and [Sch. 34 para. 4(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/34/paragraph/4/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 129(3)(5)](https://www.legislation.gov.uk/ukpga/2000/17/section/129/3/5), [Sch. 34 para. 4(1)(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/34/paragraph/4/1/3) (with [s. 129(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/129/4)) Sch. 13 para. 6 modified (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 3(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/3/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) Sch. 13 para. 6 modified (*retrospective* to 24.7.2002 with application as mentioned in Sch. 37 para. 3(3) of the amending act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 116(2)(4)(5)](https://www.legislation.gov.uk/ukpga/2002/23/section/116/2/4/5), [Sch. 37](https://www.legislation.gov.uk/ukpga/2002/23/schedule/37), [para. 3](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/3)

[^c1126463]: Sch. 13 para. 6(1) restricted (27.7.1999 with effect as mentioned in s. 112(6) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31), [s. 113(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/113/1) (as inserted (27.7.1999 with effect as mentioned in [s. 112(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/6) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 27](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/27))

[^c1126464]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)

[^c1126469]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)

[^c1126470]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)

[^c1126454]: [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10)

[^c1126455]: [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 118(10)(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/118/10/11) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 118](https://www.legislation.gov.uk/ukpga/2000/17/section/118) (with [s. 118(9)](https://www.legislation.gov.uk/ukpga/2000/17/section/118/9)) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 119(11)(12)](https://www.legislation.gov.uk/ukpga/2000/17/section/119/11/12) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 119](https://www.legislation.gov.uk/ukpga/2000/17/section/119) (with [s. 120](https://www.legislation.gov.uk/ukpga/2000/17/section/120)) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 122(8)(9)](https://www.legislation.gov.uk/ukpga/2000/17/section/122/8/9) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 122](https://www.legislation.gov.uk/ukpga/2000/17/section/122) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)

[^c1126473]: [Sch. 13 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/11) table: figure in para. 1 substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 115(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 115(1)(a)(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/1/a/2/3)

[^c1126474]: [Sch. 13 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/12/3) table: words in para. 1 substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 116(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/116/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 116](https://www.legislation.gov.uk/ukpga/2000/17/section/116)

[^c1126475]: [Sch. 13 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/12/3) table: figure in para. 1(a)(b) substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 115(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 115(1)(b)(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/1/b/2/3)

[^c1126477]: [Sch. 13 Pt. II para. 14](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II/paragraph/14) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(b)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/b)

[^c1126478]: [Sch. 13 Pt. II para. 15](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II/paragraph/15) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(b)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/b)

[^c1126471]: [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10)

[^c1126472]: [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 121(10)(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/121/10/11) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 121(2)(10)-(12)](https://www.legislation.gov.uk/ukpga/2000/17/section/121/2/10) [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)

[^c1126479]: Sch. 13 Pt. III para. 16 excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10) Sch. 13 Pt. III para. 16 excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) Sch. 13 Pt. III para. 16 amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)

[^c1126481]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c1126482]: [1942 c.21](https://www.legislation.gov.uk/ukpga/1942/21).

[^c1126487]: [1971 c.68](https://www.legislation.gov.uk/ukpga/1971/68).

[^c1126488]: [1971 c.27](https://www.legislation.gov.uk/ukpga/1971/27)(N.I.).

[^c1126489]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126490]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c1126491]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).

[^c1126506]: [Sch. 15 para. 1](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/1) restricted (27.7.1999 with effect as mentioned in s. 113(4) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1988 c. 39](https://www.legislation.gov.uk/ukpga/1988/39), [s. 143(2)](https://www.legislation.gov.uk/ukpga/1988/39/section/143/2) (as inserted (27.7.1999 with effect as mentioned in [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 113(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/3), [Sch. 16](https://www.legislation.gov.uk/ukpga/1999/16/schedule/16), [para. 11(2)](https://www.legislation.gov.uk/ukpga/1999/16/paragraph/11/2))

[^c1126507]: [1971 c.68](https://www.legislation.gov.uk/ukpga/1971/68).

[^c1126508]: [1971 c.27](https://www.legislation.gov.uk/ukpga/1971/27)(N.I).

[^c1126509]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126510]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).

[^c1126511]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c1126503]: [Sch. 15](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15) modified (27.7.1999 with effect as mentioned in s. 113(4) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1988 c. 39](https://www.legislation.gov.uk/ukpga/1988/39), [s. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1988/39/section/143/4/a) (as inserted (27.7.1999 with effect as mentioned in [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 113(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/3), [Sch. 16 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/16/paragraph/11))

[^c1126512]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c1126513]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).

[^c1126524]: [Sch. 17 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/4) repealed (with effect as mentioned in Sch. 20 Pt. V(5), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5), Notes

[^c1126525]: [Sch. 17 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/5) repealed (with effect as mentioned in Sch. 20 Pt. V(5), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 123(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/123/3/4), [139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5)

[^c1126529]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).

[^c1126530]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126531]: [1947 c.44](https://www.legislation.gov.uk/ukpga/1947/44).

[^c1126532]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126533]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).

[^c1126534]: [1890 c.21](https://www.legislation.gov.uk/ukpga/1890/21).

[^c1126535]: [1891 c.38](https://www.legislation.gov.uk/ukpga/1891/38).

[^c1126540]: Words in Sch. 19 Pt. II para. 2(4) inserted (11.5.2001 with effect as mentioned in [s. 93(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/6) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/2)

[^c1126542]: [Sch. 19 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/4) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(2)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/2) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)

[^c1126543]: [Sch. 19 para. 4(6)(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/4/6/7) inserted (11.5.2001 with effect as mentioned in [s. 93(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/5) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/3)

[^c1126544]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).

[^c1126545]: [1930 c.28](https://www.legislation.gov.uk/ukpga/1930/28).

[^c1126546]: [1954 c.23](https://www.legislation.gov.uk/ukpga/1954/23)(N.I).

[^c1126547]: [1985 c.54](https://www.legislation.gov.uk/ukpga/1985/54).

[^c1126548]: [Sch. 19 Pt. II para. 6A](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/part/II/paragraph/6A) inserted (11.5.2001 with effect as mentioned in [s. 93(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/6) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/4)

[^c1126537]: [Sch. 19 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/part/II) excluded (11.5.2001 with effect as mentioned in [s. 94(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/94/5) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 94(1)-(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/94/1)

[^c1126552]: [Sch. 19 para. 14](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/14) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(3)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/3) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)

[^c1126553]: Words in [Sch. 19 Pt. IV para. 14(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/part/IV/paragraph/14/2) substituted (1.12.2001 with effect as mentioned in art. 104(2) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 104(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/104/1)

[^c1126557]: [1960 c.58](https://www.legislation.gov.uk/ukpga/1960/58).

[^c1126558]: [1964 c.33](https://www.legislation.gov.uk/ukpga/1964/33)(N.I.).

[^c1126559]: [1993 c.10](https://www.legislation.gov.uk/ukpga/1993/10).

[^c1126565]: [Sch. 19 para. 17](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/17) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(4)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/4) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)

[^c1126566]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).

[^c1126567]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17)(N.I.).

[^c1126573]: Sch. 20 Pt. V in force at Royal Assent except for repeals in (4) which come into force on 1.10.1999

[^key-19ca392e4f52b2c81316459819e04156]: S. 30 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)

[^key-d848eeefa53e88cd4bd52bcf925c6a83]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1999/16/schedule/3) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)

[^key-87648aeec48b916d6b0c77b8f6435df3]: S. 31(9) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)

[^key-8cc1323d7349a9d7add268ee540e804d]: S. 31(12) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)

[^key-46e5b1908ea6e88ed2d4e805d89b8e86]: Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))

[^key-1394ce4a78b4082e3f0a7df640daab09]: Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))

[^key-89707b857d783486cf7651be97b6c288]: [Sch. 5 paras. 1-3](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))

[^key-c1aae6164ecd7df34ad52a16aaedc92f]: [Sch. 10 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/4) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))

[^key-0938f751e414b9bd83790dc659625c3f]: [Sch. 10 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/5) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))

[^key-c3f7eecca8ca8e608b3c5a2173056c40]: [Sch. 10 para. 6](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/6) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))

[^key-2b065bf3bc2578004f01cf81f0e1902c]: [Sch. 10 para. 8](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/8) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))

[^key-eb9e411448ef25b2a84b1717dbbb8aa7]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13) restricted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 125(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/125/1) (with [s. 125(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/125/8))

[^key-976eb451f58b721a8fadcdafd30b4d47]: S. 85(2)(a) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(c)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/c)

[^key-2b25e83ad11b83acab4124bd732c73a0]: [Sch. 18 para. 3 heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/18/part/I/crossheading/evidence-in-cases-of-fraudulent-conduct-etc) substituted (with effect in accordance with s. 206(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 206(4)](https://www.legislation.gov.uk/ukpga/2003/14/section/206/4)

[^key-6380f1a1098110478afb43a6e378526c]: Sch. 13 para. 1(3)-(6) inserted (with effect in accordance with s. 195(12) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 40 para. 5](https://www.legislation.gov.uk/ukpga/2003/14/schedule/40/paragraph/5); S.I. 2003/3077, art. 2

[^key-a7c3315f0bec4a7e507ce58aa7a22ae9]: Words in Sch. 13 para. 1(2) substituted (with effect in accordance with s.125(8) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [Sch. 20 para. 6](https://www.legislation.gov.uk/ukpga/2003/14/schedule/20/paragraph/6)

[^key-980cfe89197f7fff367969221950f51d]: Sch. 18 para. 3(1)(a)(b) substituted (with effect in accordance with s. 206(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 206(3)](https://www.legislation.gov.uk/ukpga/2003/14/section/206/3)

[^key-74e7b7f8dee6554471b166c392ac3e23]: Words in s. 132(10) substituted (25.7.2003 for specified purposes, 29.12.2003 in so far as not already in force) by [Communications Act 2003 (c. 21)](https://www.legislation.gov.uk/ukpga/2003/21), [s. 411(2)](https://www.legislation.gov.uk/ukpga/2003/21/section/411/2), [Sch. 17 para. 156](https://www.legislation.gov.uk/ukpga/2003/21/schedule/17/paragraph/156) (with [Sch. 18](https://www.legislation.gov.uk/ukpga/2003/21/schedule/18)); [S.I. 2003/1900](https://www.legislation.gov.uk/uksi/2003/1900), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2003/1900/article/1/2), [2(1)](https://www.legislation.gov.uk/uksi/2003/1900/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/1900/schedule/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/1900/article/3)) (as amended by [S.I. 2003/3142](https://www.legislation.gov.uk/uksi/2003/3142), art. 1(3)); S.I. 2003/3142, art. 3(2) (with art. 11)

#### Further provision about married couple’s allowance.

#### Abolition of existing relief in respect of children.

#### Maintenance payments.

#### Aggregation of money gifts for relief in poor countries.

#### Employees seconded to educational establishments.

#### Expenditure on film production and acquisition.

#### Treatment of transfer fees under existing contracts.

#### Relevant discounted securities.

#### Court common investment funds.

#### Relief on distributions.

#### Deferred gains: application of taper relief.

#### Deferred gains: gain accruing on part disposal, etc.

#### Release or writing off of debt: interest on tax overpaid.

#### Advance corporation tax: consequences of abolition.

#### Group relief: consequences of reduction in surrenderable amount.

#### Minor amendments of exceptions to general charge.

#### Pipe-line elections.

#### Stamp duty and stamp duty reserve tax: unit trusts.

#### Interest on repayments.

#### Interest on repayment of duty overpaid etc.

#### Bearer instruments.

#### Minor amendments of exceptions to general charge.

#### Stamp duty and stamp duty reserve tax: unit trusts.

#### Penalties.

#### Interest and penalties on late stamping.

#### General amendment of charging provisions.

#### Rate of insurance premium tax.

#### Interest on repayments.

#### Definition of Government Stock.

The Schedule inserted after Schedule 13A to the Taxes Act 1988 is as follows—

#### Lending by Revenue Accounts to National Loans Fund.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

and in the closing words for “Funds” (twice) substitute “ funds ”.

After Schedule 5B to the Taxation of Chargeable Gains Act 1992 (EIS re-investment) insert—

### Stamp Act 1891 (c.39)

### Finance Act 1994 (c.9)

### Finance Act 1930 (c.28)

### Finance Act (Northern Ireland) 1954 (c.23 (N.I.))

### Finance Act 1970 (c.24)

### Finance Act 1980 (c.48)

### Finance Act 1982 (c.39)

### Finance Act 1985 (c.54)

### Finance Act 1986 (c.41)

### Finance Act 1987 (c.16)

### Finance Act 1989 (c.26)

### National Health Service and Community Care Act 1990 (c.19)

### Finance Act 1991 (c.31)

### Finance Act 1993 (c.34)

### Finance Act 1994 (c.9)

### Finance Act 1995 (c.4)

### Finance Act 1963 (c.25)

### Finance Act 1976 (c.40)

### Finance Act 1984 (c.43)

### Finance Act 1986 (c.41)

### Finance Act 1987 (c.16)

### Finance Act 1988 (c.39)

### Finance Act 1990 (c.29)

### Stamp Duties Management Act 1891 (c.38)

### Stamp Act 1891 (c.39)

### Finance Act 1946 (c.64)

### Finance (No. 2) Act (Northern Ireland) 1946 (c.17 (N.I.))

### Finance Act 1963 (c.25)

### Finance Act (Northern Ireland) 1963 (c.22 (N.I.))

### Finance Act 1986 (c.41)

A “*sale and lease-back arrangement*” means any such arrangement as is described in section 779(1) or (2) or section 780(1) of the Taxes Act 1988.