LegalizeReform history
Finance Act 1999
44 versions
· 1999-07-27
2025-03-19
Finance Act 1999
2025-01-17
Finance Act 1999
2024-02-22
Finance Act 1999
2021-08-01
Finance Act 1999
2020-12-31
Finance Act 1999
2020-01-18
Finance Act 1999
2019-04-22
Finance Act 1999
2014-07-17
Finance Act 1999
2013-06-28
Finance Act 1999
2013-01-31
Finance Act 1999
2012-07-17
Finance Act 1999
2012-03-14
Finance Act 1999
2011-07-19
Finance Act 1999
2011-04-22
Finance Act 1999
Changes on 2011-04-22
@@ -14,7 +14,7 @@
### Hydrocarbon oil duties
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Meaning of “business”.
##### 2
@@ -2411,7 +2411,7 @@
- “*the Community Customs Code*” means Council Regulation [(EEC) No. 2913/92](https://www.legislation.gov.uk/european/regulation/1992/2913) establishing the Community Customs Code;
- “*customs duty*” includes any agricultural levy of the European Community; and
- “*customs duty*” includes any agricultural levy of the European Union ; and
- “*the latest time for payment*”, in relation to an amount of customs duty, means the end of the period prescribed by the Community Customs Code for the payment of that amount.
@@ -2461,7 +2461,7 @@
- “*the Community Customs Code*” means Council Regulation [(EEC) No. 2913/92](https://www.legislation.gov.uk/european/regulation/1992/2913) establishing the Community Customs Code; and
- “*customs duty*” includes any agricultural levy of the European Community.
- “*customs duty*” includes any agricultural levy of the European Union .
- (9) The Commissioners may by order modify subsection (3) above so as to provide for interest under this section to begin to run from a time before the sixty-first day after the making of the claim for repayment.
@@ -2529,7 +2529,7 @@
- “*the Commissioners*” means the Commissioners of Customs and Excise; and
- “*customs duty*” includes any agricultural levy of the European Community.
- “*customs duty*” includes any agricultural levy of the European Union .
- (6) This section shall have effect in relation to amounts issued on or after such day as the Treasury may by order made by statutory instrument appoint; and different days may be appointed under this subsection for different purposes.
@@ -2566,7 +2566,7 @@
##### 131
The Commissioners of Inland Revenue and the Commissioners of Customs and Excise may incur expenditure in order to secure that, if the United Kingdom were to move to the third stage of economic and monetary union, they would be able to exercise their functions relating to taxes and duties (including agricultural levies of the European Community).
The Commissioners of Inland Revenue and the Commissioners of Customs and Excise may incur expenditure in order to secure that, if the United Kingdom were to move to the third stage of economic and monetary union, they would be able to exercise their functions relating to taxes and duties (including agricultural levies of the European Union ).
#### Power to provide for use of electronic communications
@@ -2668,7 +2668,7 @@
- “*electronic communications*” includes any communications by means of an electronic communications service ;
- “*legislation*” means any enactment, Community legislation or subordinate legislation;
- “*legislation*” means any enactment, EU legislation or subordinate legislation;
- “*payment*” includes a repayment;
@@ -5513,9 +5513,9 @@
#### Increased rebate on higher octane unleaded petrol.
#### Drawback of duty on exportation.
#### Rates of gaming duty.
#### Rates of tobacco products duty.
#### The general rate of vehicle excise duty.
#### Rates of duty for goods vehicles.
@@ -5523,1198 +5523,1202 @@
#### Assignment of debts.
#### Penalties for incorrect certificates.
#### Groups of companies.
#### Groups of companies.
#### Conditional acquisition of shares.
#### Corporation tax starting rate.
#### Repayments attracting repayment supplement.
#### Income of unmarried child of settlor.
#### Group relief: consequences of reduction in surrenderable amount.
#### Release or writing off of debt: interest on tax overpaid.
#### Group relief: consequences of reduction in surrenderable amount.
#### Group relief: consequences of reduction in surrenderable amount.
#### PRT returns.
#### PRT returns.
#### Penalties.
#### Interest and penalties on late stamping.
#### General amendment of charging provisions.
#### Interest on repayment of duty overpaid etc.
#### Rate of insurance premium tax.
#### Interest on unpaid customs debts.
#### PRT returns.
#### Company tax returns, etc.
#### Business assets: roll-over relief.
#### Penalties.
#### PRT returns.
#### Business assets: roll-over relief.
#### Penalties.
#### Interest and penalties on late stamping.
#### General amendment of charging provisions.
#### Power to exempt UK depositary interests in foreign securities.
#### General amendment of charging provisions.
#### Interest on unpaid customs debts.
#### Rate of insurance premium tax.
#### Interest on unpaid customs debts.
#### 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.
#### 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 meaning given by regulations made by the Commissioners of Inland Revenue;
- “*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).
- (5) Regulations under sub-paragraph (4) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
### 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))
[^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)
[^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).
[^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)
[^c1126265]: [1997 c.58](https://www.legislation.gov.uk/ukpga/1997/58).
[^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).
[^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).
[^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).
[^c1126301]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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).
[^c1126315]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c1126316]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^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).
[^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).
[^c1126375]: S. 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) 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 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) 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).
[^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).
[^c1126436]: [1998 c.46](https://www.legislation.gov.uk/ukpga/1998/46).
[^c1126443]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126444]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^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))
[^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)
[^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).
[^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 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-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-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-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-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)
[^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-b4d35d1afa654669ca5dd3bdf8027788]: S. 126(2)-(4) excluded (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(1)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/1)
[^key-072fbbdd77f7c2762a068b2c789c996c]: S. 126(6)-(8) excluded (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(1)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/1)
[^key-f75cae86b50cddf9492fcd0e87777dba]: S. 126(1) applied (with modifications) (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(2)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/2)
[^key-fb4725e7359703b80ceb091fa05dd8c6]: S. 126(5) modified (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(3)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/3)
[^key-3cc63c1fae293ff9cb8efad6995e200d]: Words in s. 98 inserted (with effect in accordance with s. 285(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 37 para. 12(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/paragraph/12/2) (with [Sch. 37 Pt. 2](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/part/2))
[^key-70770bfc4ce0bb6552393ffa145b7c03]: S. 98(6A) inserted (with effect in accordance with s. 285(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 37 para. 12(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/paragraph/12/3) (with [Sch. 37 Pt. 2](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/part/2))
[^key-82e58d2df5d1b3674811c4c2fcce34fc]: S. 53 repealed (with effect in accordance with s. 77 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/7)
[^key-fc125f7ea12cc662ee84126670852168]: S. 65(7) repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(6)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/6)
[^key-592764c048d3e6fd3165681041670904]: Sch. 13 para. 18(1)(c) repealed (S.) (28.11.2004) by [Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5)](https://www.legislation.gov.uk/asp/2000/5), [ss. 71](https://www.legislation.gov.uk/asp/2000/5/section/71), [77(2)](https://www.legislation.gov.uk/asp/2000/5/section/77/2), [sch. 12 para. 61](https://www.legislation.gov.uk/asp/2000/5/schedule/12/paragraph/61), [sch. 13 Pt. 1](https://www.legislation.gov.uk/asp/2000/5/schedule/13/part/1) (with [ss. 58](https://www.legislation.gov.uk/asp/2000/5/section/58), [62](https://www.legislation.gov.uk/asp/2000/5/section/62), [75](https://www.legislation.gov.uk/asp/2000/5/section/75)); [S.S.I. 2003/456](https://www.legislation.gov.uk/ssi/2003/456), [art. 2](https://www.legislation.gov.uk/ssi/2003/456/article/2)
[^key-ec8ab6a7ea52e2739ba3f1a278e00b98]: Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by [The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)](https://www.legislation.gov.uk/uksi/2005/82), [regs. 1](https://www.legislation.gov.uk/uksi/2005/82/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2005/82/regulation/2/2))
[^key-6ea809493cec75d643c43d496440fb25]: Pt. 2 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by [The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)](https://www.legislation.gov.uk/uksi/2005/82), [regs. 1](https://www.legislation.gov.uk/uksi/2005/82/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2005/82/regulation/2/2))
[^key-284263c810da78ef4a385512d5159102]: Words in s. 65(8) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-782d87d4632249ab30a3270bbd959d75]: Words in s. 65(9)(10) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-29702ad3e164a18f8ed12174b6e99a48]: Words in s. 65(11)(12) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(5)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b83a1bd4fc5633df47721b740fc6505a]: S. 65(1)-(6) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/2), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1e59dbac266065eefca630b28f17374a]: S. 60 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a921bb54a1e79adaea069d5b7c9a5b57]: S. 64 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-0793fff77f613a072af0235f6753526b]: S. 70 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-d76273170bd0e90b47a5866ff08eaede]: [S. 8(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/8/4) repealed (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 11 Pt. 1](https://www.legislation.gov.uk/ukpga/2005/7/schedule/11/part/1)
[^key-384a86582e9f76d45f2d954aadec89f3]: Words in [s. 135(2)](https://www.legislation.gov.uk/ukpga/1999/16/section/135/2) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 76](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/76); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-abdfcca3d85d3888d5602acb14e40fb0]: Words in [Sch. 15 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/11) substituted (with effect in accordance with s. 58(4) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 58(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/58/3)
[^key-4419d5a08a142ad06689e5f93298f423]: [Sch. 10 paras. 1-10](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/1) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-0cb8f9a3a96678800e7b7a455e224196]: [Sch. 10 paras. 12-18](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/12) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-9b6e8e32564b19df499b5eb2e529196f]: [Sch. 19 para. 6A(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/6A/5) inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 46(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/46/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-56f1db1e95d16c4c654e8adf50f0ad95]: Words in [Sch. 19 para. 6A(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/6A/4) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 46(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/46/2) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-4d5efc4d89163029f09c79057c0accdd]: Words in [Sch. 5 para. 6(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/6/2) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-852d01ff265ab0f0733e961c5c620ad8]: S. 52 repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-53066bccee2086d80b7c486fa2b95e58]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/4) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-b1090f35177647d7b0c7c1b62f005b3f]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/5) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-5363d17d41d94f7071a8f7de3ecc470a]: S. 28 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 26 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/1)
[^key-31482d4aba0b9558a18902a40b4a8ed2]: Word in [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/4) substituted (with effect in accordance with s. 162(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 162(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/162/3)
[^key-b640e22d636b4bb33d66893c3083b034]: S. 91(5) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-51531097ed3e7e04d7622e0328c43db8]: S. 91(1)-(3) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4262c0bdd908b83d3dbf4746bf2245f0]: S. 22 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-05cbb4a0e9a68a2f88081d13fe4db041]: S. 23 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9e45ebcde4433b0e2edd67930a9a0fd6]: S. 24 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-650669808ed72af377a0eaa43aef9c49]: S. 25(2) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-85db0213403fdfd3cc49ca68ce8fe708]: S. 35 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a3522dff03dadaa30bf7178011916b39]: S. 36(1)-(6) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6619f534546d5e424d64bb9290940091]: S. 69 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-78932ab43a9446f364c0a38e6f170721]: S. 71 repealed (6.4.2007 with effect in accordance with s. 1034(1)(3) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)(3)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2865e63c2eb7396ec4ad3452c00978d8]: Sch. 4 para. 1(4) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2a5a3bac9e19087e96dcbb80c729b88f]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1999/16/schedule/7) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 55(b)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/55/b/ii)
[^key-1f3a65e07795ac7ae3fea09ae1fbd57a]: [Sch. 13 para. 16 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/conveyance-or-transfer-otherwise-than-on-sale) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/a) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-240f134d1f9bb8485595146ac77551e3]: [Sch. 13 para. 17 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/declaration-of-use-or-trust) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/b) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-6f41ea14104c49d74a526fb26ae232a3]: S. 26 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/d)
[^key-e47865ad5312d2e597b74c4296bcd2cd]: S. 72 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 55(b)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/55/b/i)
[^key-e99fc62743e845c460f278ea7f8392a2]: S. 80 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/h)
[^key-19c0f14e7823b583007cfda3db9f4020]: Sch. 4 para. 16 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/h)
[^key-7fe702b3cfab5fed5f1586f715b95aa4]: Sch. 4 para. 18(3) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/h)
[^key-4cd90a573b4087c4f58f708ee10c1944]: Words in Sch. 13 para. 1(5) substituted (with effect in accordance with s. 99(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/2) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-f65237fa8b185d2d5512ee3f27d8fcca]: [Sch. 13 para. 18(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/18/2) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/c) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-ba6526eec4a086867b873b32b2e04bdb]: [Sch. 13 para. 19(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/19/1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/d) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-5cdc4cd30d05fd032eec6100e6ddd9c9]: [Sch. 13 para. 21(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/21/3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(e)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/e) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-e8949155c443da9aadac2085c44f9cfd]: [Sch. 14 para. 9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/9) omitted (with effect in accordance with s. 100(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 100(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/100/2)
[^key-39ec500b444e83a327a6068c2502bd5c]: [Sch. 14 para. 10(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/10/b) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20) (with [Sch. 32 para. 22(1)(e)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/e))
[^key-e1bbfb0930293cc33b0898208f1ffadc]: [Sch. 14 para. 11(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/11/b) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20) (with [Sch. 32 para. 22(1)(e)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/e))
[^key-10f5ffc0e5d863068160205604d29357]: [Sch. 14 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/12/3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20)
[^key-c233ac3ddb16a3d243acd7f9dc232f1e]: [Sch. 14 para. 13(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/13/3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20)
[^key-ecf648b0ca9f4195647fbabc4896b6be]: [Sch. 15 para. 6](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/6) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/2)
[^key-095f65fa80042903b485ae1763e083de]: Sch. 15 para. 20(b) substituted (with effect in accordance with s. 99(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/4)
[^key-a7097c41339e31adf2eb92a5ea09a93a]: Sch. 15 para. 26(b) and word omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/5)
[^key-82b85f640087d27162ac10046bc825a5]: [Sch. 13 para. 22 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/release-or-renunciation) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(f)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/f) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-853c0103f9419703952b4fddb36ddcc6]: [Sch. 13 para. 23 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/surrender) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(g)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/g) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-dc0c3caadafe607e35372c2541a60c65]: [Sch. 15 para. 12A](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/12A) and cross-heading inserted (with effect in accordance with s. 99(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/3)
[^key-b1e6ad37b1c30121b511bcb2e536c934]: Sch. 19 para. 2 excluded by S.I. 2006/964 reg. 14A (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159)](https://www.legislation.gov.uk/uksi/2008/3159), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2008/3159/regulation/1/1), [10](https://www.legislation.gov.uk/uksi/2008/3159/regulation/10))
[^key-46d2b77c432fada4d8be1589029f8cdc]: Words in s. 81(13) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(5)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/5) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-46521fe61302cb3de512d04ff1fbf85d]: Words in s. 81(8) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/3) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-7c624370b4fa0f62909693c16fe4f88f]: Words in s. 81(9) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(4)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/4/a) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-12895b28df4ea3aa005b6fda9fb23f71]: Words in s. 81(9) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(4)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/4/b) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-f26dd2cc73b8c5e6cb7575a2167f6982]: Words in s. 81(9) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(4)(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/4/c) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-b911f830b258b39a6121a015b4db814a]: S. 81(4)(a) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/2/a), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-801507fb9b2bc220319a46eea633e0ad]: Words in s. 81(4)(b) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/2/b) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-5699f8c54572382e74d2f7c19203c857]: [Sch. 17 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/part/II) heading substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 279](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/279)
[^key-295e69d5b96bbc8f46a5a0bd3c597c51]: Sch. 17 para. 11A inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 282](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/282)
[^key-7e6a7a63c4e73556fdf6aac186307af9]: Sch. 6 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 459](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/459), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-30aaf70843b8a8378287512855bb50d3]: [Sch. 17 para. 11(4A)-(4F)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/4A) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(5)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/5)
[^key-b11d6150ca31a7a7aa758b103c2f9215]: Words in [Sch. 17 para. 11(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/1) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/2)
[^key-c8c6900ea1d81f2574e320858cf0a6ae]: [Sch. 17 para. 11(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/3) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/3)
[^key-7b16d903e2ddeb9c38f5b12db6b867cf]: [Sch. 17 para. 11(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/4)
[^key-81de01423d645da1ee2dc43e5c729191]: [Sch. 17 para. 11(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/5) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(6)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/6)
[^key-e8484d080d4e5c821a96d35072c9e440]: Words in [Sch. 17 para. 11(6)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/6) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(7)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/7/a)
[^key-9addb884fac21626aa33c2fdc4ecb406]: Words in [Sch. 17 para. 11(6)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/6) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(7)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/7/b)
[^key-e1db6fe79c9591c675264a648552e863]: Words in [Sch. 17 para. 11(6)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/6) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(7)(c)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/7/c)
[^key-a57cd9dcdddba1cdea8757737b8c12d6]: S. 13(5)(c) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 113(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/113/2), [Sch. 36 para. 89](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/89) (with [Sch. 36 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/38)); [S.I. 2009/404](https://www.legislation.gov.uk/uksi/2009/404), [art. 2](https://www.legislation.gov.uk/uksi/2009/404/article/2)
[^key-f27cbc3adb26c3e4f33c4937669ae0ee]: Word in s. 13(6) substituted (1.4.2009) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 115(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/115/2), [Sch. 37 para. 10(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/37/paragraph/10/a); [S.I. 2009/402](https://www.legislation.gov.uk/uksi/2009/402), [art. 2](https://www.legislation.gov.uk/uksi/2009/402/article/2)
[^key-a688b49297aa9c9011e6e342a1fba426]: Words in s. 13(6) inserted (1.4.2009) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 115(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/115/2), [Sch. 37 para. 10(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/37/paragraph/10/b); [S.I. 2009/402](https://www.legislation.gov.uk/uksi/2009/402), [art. 2](https://www.legislation.gov.uk/uksi/2009/402/article/2)
[^key-f8987bfe1eb0afb19dbb604d31f2308f]: Words in s. 13(6) inserted (1.4.2009) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 115(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/115/2), [Sch. 37 para. 10(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/37/paragraph/10/c); [S.I. 2009/402](https://www.legislation.gov.uk/uksi/2009/402), [art. 2](https://www.legislation.gov.uk/uksi/2009/402/article/2)
[^key-6506137f5987f0a7977760f34b550511]: Sch. 17 para. 12(2)(2A) substituted for Sch. 17 para. 12(2) (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/3)
[^key-b1262014f04f261cd7613c61a059de20]: Sch. 17 para. 12(1) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/2)
[^key-97d425e0bacf33351c16aea86822f9c7]: Words in Sch. 17 para. 12(3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(4)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/4/a)
[^key-13a3fb7d08f751bdda9e0476ea41c5b1]: Words in Sch. 17 para. 12(3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(4)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/4/b)
[^key-5a3efa53611885bb823fdd5690172cd7]: [S. 15(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/15/3) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 113(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/113/2), [Sch. 36 para. 92(g)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/92/g) (with [Sch. 36 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/38)); [S.I. 2009/404](https://www.legislation.gov.uk/uksi/2009/404), [art. 2](https://www.legislation.gov.uk/uksi/2009/404/article/2) (with [art. 12](https://www.legislation.gov.uk/uksi/2009/404/article/12))
[^key-3f423433c4bf937d99a924c2b0e20e93]: S. 54 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 456](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/456), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-92ff9cd2661f07f60e277f26954db8dd]: S. 55(1) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-500a463263e4aa4b3500ff4a2c72f594]: S. 58 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-9c81badd6ff038fa1dccb6bcd629eee6]: S. 61 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-2f5d71b434b3e0f22589f8cedea40d24]: S. 63 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 457](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/457), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-ef2d61f084c0897ed9e86a863ab78974]: [S. 108(2)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/2/a) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/122/2), [Sch. 40 para. 21(g)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/g); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^key-932bccf5f8bac76af5e726d228eed714]: Sch. 11 para. 2 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-eaa082646011700b5e4975fc265230c4]: [Sch. 11 para. 9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/9) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 277](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/277)
[^key-77ae922bdc40973a5b3d9f9fe3169f2c]: [Sch. 17 para. 9(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/9/3) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 280](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/280)
[^key-4480ca6b54ec9f2e8db6f7ddb69ba4f0]: S. 25(3) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(j)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/j)
[^key-e753b48b6d6bcbdb47585577542b2862]: S. 31 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(j)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/j)
[^key-30a2e208d4e867ea0cc207e112983fa7]: S. 32 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(j)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/j)
[^key-1e5dea26aeb045fe5f54e28f571aa517]: S. 88 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 16 para. 5(e)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/5/e) (with [Sch. 16 paras. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/7)[8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/8))
[^key-99624563961d8adcf36aca26f17fed6f]: Word in Sch. 13 para. 1(5) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [11(c)](https://www.legislation.gov.uk/uksi/2009/1890/article/11/c)
[^key-687fc99050554b5bc8aeae02d0cf4996]: Words in Sch. 13 para. 1(4) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [11(b)](https://www.legislation.gov.uk/uksi/2009/1890/article/11/b)
[^key-c9621c127533e9ce78b200a79fb61cf9]: Words in s. 119(3) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [11(a)](https://www.legislation.gov.uk/uksi/2009/1890/article/11/a)
[^key-d79540fb0d0c8b13f605a1cd26a8c75f]: S. 86(1)-(10) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 117](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/117), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-77dc1f17dbc541b00c6b0528d57d92d7]: Words in s. 97(2)(a) substituted (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 301](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/301) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-87e11a5b4ccc63822b683f8f3807a9b4]: Words in s. 97(6) substituted (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 248](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/248) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-254faab73c123a40a9b5a8c1245ec27e]: Sch. 4 para. 15(2)(a) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cd34f441fa50da53f82c7ef0af1af35e]: Sch. 4 para. 15(5) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2d24f16409cb0916af024609d78b2b21]: S. 68(1) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-dae524b5eccf84c85d174c9405ee5cac]: S. 85 repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/116), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7738d99f74f58a2c33dbdf5a6e668bd8]: S. 87 repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 118](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/118), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bc739a9a7ed7b287b141f7a9df37d89a]: S. 98(7)(ba) substituted for s. 98(7)(b)(c) (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 188](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/188) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-387d1635b34d81b7b04329ccf1464830]: S. 98(7)(aa) inserted (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 302](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/302) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b34de18a98f964308ea488fdc407877a]: S. 100 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-737c734ebc7c5f41bbd7b86a25f1fa3c]: [S. 106](https://www.legislation.gov.uk/ukpga/1999/16/section/106) omitted (1.4.2010) by virtue of [The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054)](https://www.legislation.gov.uk/uksi/2009/3054), [art. 1](https://www.legislation.gov.uk/uksi/2009/3054/article/1), [Sch. para. 16(d)](https://www.legislation.gov.uk/uksi/2009/3054/schedule/paragraph/16/d)
[^key-11790e60f0fcd55d8511fe67d91db116]: Sch. 4 para. 1(2) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-95c169bc4e05300e1cade3b6d2f6efbe]: Sch. 4 para. 3(3) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-4a4b08e76c0ea3d7e4c357f9471e348f]: Sch. 11 para. 3 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fed1008e5750e31d3c515a1371146128]: S. 89(2) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cfd8c43c0e9b32baa3c4dde01da28a78]: S. 132 modified (6.4.2010) by [Work and Families Act 2006 (c. 18)](https://www.legislation.gov.uk/ukpga/2006/18), [s. 19(2)](https://www.legislation.gov.uk/ukpga/2006/18/section/19/2), [Sch. 1 para. 49](https://www.legislation.gov.uk/ukpga/2006/18/schedule/1/paragraph/49); [S.I. 2010/495](https://www.legislation.gov.uk/uksi/2010/495), [art. 4(d)](https://www.legislation.gov.uk/uksi/2010/495/article/4/d)
[^key-1ebad9bf789f0811165a075b0d835059]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) modified (6.4.2010) by [Work and Families Act 2006 (c. 18)](https://www.legislation.gov.uk/ukpga/2006/18), [s. 19(2)](https://www.legislation.gov.uk/ukpga/2006/18/section/19/2), [Sch. 1 para. 49](https://www.legislation.gov.uk/ukpga/2006/18/schedule/1/paragraph/49); [S.I. 2010/495](https://www.legislation.gov.uk/uksi/2010/495), [art. 4(d)](https://www.legislation.gov.uk/uksi/2010/495/article/4/d)
[^key-b70fb4cf317f10199f3ab92f85c407df]: S. 125 omitted (with effect in accordance with s. 4(2) of the amending Act) by virtue of [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [s. 4(4)](https://www.legislation.gov.uk/ukpga/2010/31/section/4/4)
[^key-f7ee7a0e6dee750a9d87622b8df7de8e]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-f13667a1ef847b6f01651d78e912c498]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [6](https://www.legislation.gov.uk/uksi/2011/1043/article/6) (with [arts. 3(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/2)[(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^M_F_6381c2f1-2d45-4ccd-b06f-23304fe41834]: Word in Sch. 13 para. 1(3) substituted (with effect in accordance with [s. 98(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 98(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/2)
[^M_F_1db9de0e-d3d0-4683-d11d-49d767da9a14]: Sch. 13 para. 1(3A) inserted (with effect in accordance with [s. 98(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 98(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/3)
[^M_F_d4cf7999-fd5b-48a3-a87d-3bcf519170ff]: Words in Sch. 13 para. 6(1) substituted (with effect in accordance with [s. 98(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 98(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/4)
#### Aggregation of money gifts for relief in poor countries.
#### Treatment of transfer fees under existing contracts.
#### Court common investment funds.
#### Stamp duty and stamp duty reserve tax: unit trusts.
#### Rate of insurance premium tax.
#### Interest on repayments.
#### Interest on repayments.
#### Deferred gains: application of taper relief.
#### Definition of Government Stock.
#### Definition of Government Stock.
#### Definition of Government Stock.
#### Advance corporation tax: consequences of abolition.
#### Company tax returns, etc.
#### Group relief: consequences of reduction in surrenderable amount.
#### Penalties.
#### Rate of insurance premium tax.
#### Bearer instruments.
#### Rate of insurance premium tax.
#### Definition of Government Stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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—
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Further provision about married couple’s allowance.
#### Abolition of existing relief in respect of children.
#### Phasing out of vocational training relief.
#### Further provision about married couple’s allowance.
#### Employees seconded to educational establishments.
#### Advance corporation tax: consequences of abolition.
#### Pipe-line elections.
#### Relief on distributions.
#### Release or writing off of debt: interest on tax overpaid.
#### Group relief: consequences of reduction in surrenderable amount.
#### Advance corporation tax: consequences of abolition.
#### Interest and penalties on late stamping.
#### Power to make regulations with respect to administration, etc.
#### Lending by Revenue Accounts to National Loans Fund.
#### Lending by Revenue Accounts to National Loans Fund.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
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.
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
#### Rates of duty for goods vehicles.
#### Works of art, antiques, etc.
#### Gold.
#### Personal allowances for 1999-00 for those aged 65 or more.
#### Aggregation of money gifts for relief in poor countries.
#### Further provision about married couple’s allowance.
#### Sale and lease-back: ring fence profits.
#### Minor amendments of exceptions to general charge.
#### Sale and lease-back: ring fence profits.
#### PRT returns.
#### Power to make regulations with respect to administration, etc.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
#### Further provision about married couple’s allowance.
#### Abolition of existing relief in respect of children.
#### Maintenance payments.
#### Interest on repayment of duty overpaid etc.
#### Bearer instruments.
#### Bearer instruments.
#### Minor amendments of exceptions to general charge.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
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.
In section 4—
Section 69(5).
#### Corporation tax starting rate.
#### Repayments attracting repayment supplement.
#### Treatment of transfer fees under existing contracts.
#### Abolition of widow’s bereavement allowance.
#### Release or writing off of debt: interest on tax overpaid.
#### Company restructuring and convertible securities.
#### Release or writing off of debt: interest on tax overpaid.
#### Release or writing off of debt: interest on tax overpaid.
#### Business assets: roll-over relief.
#### PRT returns.
#### Gifts.
#### Power to make regulations with respect to administration, etc.
#### Rate of insurance premium tax.
#### Lending by Revenue Accounts to National Loans Fund.
#### Interest on repayments.
#### Definition of Government Stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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—
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Company restructuring and convertible securities.
#### Penalties.
#### Stamp duty and stamp duty reserve tax: unit trusts.
#### Interest on repayments.
#### Definition of Government Stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Substitute instruments
##### 12A
- (1) Stamp duty is not chargeable on a substitute instrument.
- (2) A substitute instrument is a bearer instrument given in substitution for a like instrument stamped *ad valorem* (whether under this Schedule or otherwise) (“the original instrument”).
- (3) The substitute instrument shall not be treated as duly stamped unless it appears by some stamp impressed on it that the full and proper duty has been paid on the original instrument.
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Company tax returns, etc.
#### Power to exempt UK depositary interests in foreign securities.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 11A
- (1) This paragraph applies in a case where—
- (a) notice of appeal may be given to HMRC, but
- (b) no notice is given before the relevant time limit.
- (2) Notice may be given after the relevant time limit if—
- (a) HMRC agree, or
- (b) where HMRC do not agree, the tribunal gives permission.
- (3) If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
- (4) Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
- (5) Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
- (6) Condition C is that HMRC are satisfied that the request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased.
- (7) If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
- (8) In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph).
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
#### Provision of motor cycle or cycle parking facilities.
#### Group relief: consequences of reduction in surrenderable amount.
#### Pipe-line elections.
#### Pipe-line elections.
#### PRT returns.
#### Penalties.
#### Penalties.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Release or writing off of debt: interest on tax overpaid.
#### Group relief: consequences of reduction in surrenderable amount.
#### Group relief: consequences of reduction in surrenderable amount.
#### Advance corporation tax: consequences of abolition.
#### Excluded oil.
#### PRT returns.
#### PRT returns.
#### Penalties.
#### Interest and penalties on late stamping.
#### General amendment of charging provisions.
#### Gifts.
#### Interest on repayment of duty overpaid etc.
#### Rate of insurance premium tax.
#### Interest on unpaid customs debts.
#### PRT returns.
#### Company tax returns, etc.
#### Business assets: roll-over relief.
#### Penalties.
#### PRT returns.
#### Business assets: roll-over relief.
#### Penalties.
#### Interest and penalties on late stamping.
#### General amendment of charging provisions.
#### Power to exempt UK depositary interests in foreign securities.
#### General amendment of charging provisions.
#### Interest on unpaid customs debts.
#### Rate of insurance premium tax.
#### Interest on unpaid customs debts.
#### 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.
#### 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—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 meaning given by regulations made by the Commissioners of Inland Revenue;
- “*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).
- (5) Regulations under sub-paragraph (4) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
### 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))
[^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)
[^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).
[^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)
[^c1126265]: [1997 c.58](https://www.legislation.gov.uk/ukpga/1997/58).
[^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).
[^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).
[^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).
[^c1126301]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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).
[^c1126315]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c1126316]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^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).
[^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).
[^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).
[^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).
[^c1126436]: [1998 c.46](https://www.legislation.gov.uk/ukpga/1998/46).
[^c1126443]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126444]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^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))
[^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)
[^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).
[^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 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-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-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-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-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)
[^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-b4d35d1afa654669ca5dd3bdf8027788]: [S. 126(2)-(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/126/2) excluded (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(1)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/1)
[^key-072fbbdd77f7c2762a068b2c789c996c]: [S. 126(6)-(8)](https://www.legislation.gov.uk/ukpga/1999/16/section/126/6) excluded (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(1)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/1)
[^key-f75cae86b50cddf9492fcd0e87777dba]: [S. 126(1)](https://www.legislation.gov.uk/ukpga/1999/16/section/126/1) applied (with modifications) (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(2)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/2)
[^key-fb4725e7359703b80ceb091fa05dd8c6]: [S. 126(5)](https://www.legislation.gov.uk/ukpga/1999/16/section/126/5) modified (1.4.2004) by [The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674)](https://www.legislation.gov.uk/uksi/2004/674), [reg. 1](https://www.legislation.gov.uk/uksi/2004/674/regulation/1), [Sch. 2 para. 2(3)](https://www.legislation.gov.uk/uksi/2004/674/schedule/2/paragraph/2/3)
[^key-3cc63c1fae293ff9cb8efad6995e200d]: Words in s. 98 inserted (with effect in accordance with s. 285(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 37 para. 12(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/paragraph/12/2) (with [Sch. 37 Pt. 2](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/part/2))
[^key-70770bfc4ce0bb6552393ffa145b7c03]: S. 98(6A) inserted (with effect in accordance with s. 285(8) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 37 para. 12(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/paragraph/12/3) (with [Sch. 37 Pt. 2](https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/part/2))
[^key-82e58d2df5d1b3674811c4c2fcce34fc]: S. 53 repealed (with effect in accordance with s. 77 of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(7)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/7)
[^key-fc125f7ea12cc662ee84126670852168]: S. 65(7) repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 2(6)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/2/6)
[^key-592764c048d3e6fd3165681041670904]: Sch. 13 para. 18(1)(c) repealed (S.) (28.11.2004) by [Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5)](https://www.legislation.gov.uk/asp/2000/5), [ss. 71](https://www.legislation.gov.uk/asp/2000/5/section/71), [77(2)](https://www.legislation.gov.uk/asp/2000/5/section/77/2), [sch. 12 para. 61](https://www.legislation.gov.uk/asp/2000/5/schedule/12/paragraph/61), [sch. 13 Pt. 1](https://www.legislation.gov.uk/asp/2000/5/schedule/13/part/1) (with [ss. 58](https://www.legislation.gov.uk/asp/2000/5/section/58), [62](https://www.legislation.gov.uk/asp/2000/5/section/62), [75](https://www.legislation.gov.uk/asp/2000/5/section/75)); [S.S.I. 2003/456](https://www.legislation.gov.uk/ssi/2003/456), [art. 2](https://www.legislation.gov.uk/ssi/2003/456/article/2)
[^key-ec8ab6a7ea52e2739ba3f1a278e00b98]: Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by [The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)](https://www.legislation.gov.uk/uksi/2005/82), [regs. 1](https://www.legislation.gov.uk/uksi/2005/82/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2005/82/regulation/2/2))
[^key-6ea809493cec75d643c43d496440fb25]: Pt. 2 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by [The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)](https://www.legislation.gov.uk/uksi/2005/82), [regs. 1](https://www.legislation.gov.uk/uksi/2005/82/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2005/82/regulation/2/2))
[^key-284263c810da78ef4a385512d5159102]: Words in s. 65(8) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(3)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-782d87d4632249ab30a3270bbd959d75]: Words in s. 65(9)(10) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-29702ad3e164a18f8ed12174b6e99a48]: Words in s. 65(11)(12) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(5)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/5) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-b83a1bd4fc5633df47721b740fc6505a]: S. 65(1)-(6) repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 507(2)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/507/2), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-1e59dbac266065eefca630b28f17374a]: S. 60 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a921bb54a1e79adaea069d5b7c9a5b57]: S. 64 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-0793fff77f613a072af0235f6753526b]: S. 70 repealed (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-d76273170bd0e90b47a5866ff08eaede]: [S. 8(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/8/4) repealed (7.4.2005) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 11 Pt. 1](https://www.legislation.gov.uk/ukpga/2005/7/schedule/11/part/1)
[^key-384a86582e9f76d45f2d954aadec89f3]: Words in [s. 135(2)](https://www.legislation.gov.uk/ukpga/1999/16/section/135/2) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 76](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/76); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-abdfcca3d85d3888d5602acb14e40fb0]: Words in [Sch. 15 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/11) substituted (with effect in accordance with s. 58(4) of the amending Act) by [Finance (No. 2) Act 2005 (c. 22)](https://www.legislation.gov.uk/ukpga/2005/22), [s. 58(3)](https://www.legislation.gov.uk/ukpga/2005/22/section/58/3)
[^key-4419d5a08a142ad06689e5f93298f423]: [Sch. 10 paras. 1-10](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/1) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-0cb8f9a3a96678800e7b7a455e224196]: [Sch. 10 paras. 12-18](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10/paragraph/12) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-9b6e8e32564b19df499b5eb2e529196f]: [Sch. 19 para. 6A(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/6A/5) inserted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 46(3)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/46/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-56f1db1e95d16c4c654e8adf50f0ad95]: Words in [Sch. 19 para. 6A(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/6A/4) substituted (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [s. 284(1)](https://www.legislation.gov.uk/ukpga/2004/12/section/284/1), [Sch. 35 para. 46(2)](https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/46/2) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-4d5efc4d89163029f09c79057c0accdd]: Words in [Sch. 5 para. 6(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/6/2) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-852d01ff265ab0f0733e961c5c620ad8]: S. 52 repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-53066bccee2086d80b7c486fa2b95e58]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/4) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-b1090f35177647d7b0c7c1b62f005b3f]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/5) repealed (6.4.2006) by [Finance Act 2004 (c. 12)](https://www.legislation.gov.uk/ukpga/2004/12), [Sch. 42 Pt. 3](https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/3) (with [Sch. 36](https://www.legislation.gov.uk/ukpga/2004/12/schedule/36))
[^key-5363d17d41d94f7071a8f7de3ecc470a]: S. 28 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 26 Pt. 3(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/1)
[^key-31482d4aba0b9558a18902a40b4a8ed2]: Word in [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/4) substituted (with effect in accordance with s. 162(5) of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [s. 162(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/162/3)
[^key-b640e22d636b4bb33d66893c3083b034]: S. 91(5) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-51531097ed3e7e04d7622e0328c43db8]: S. 91(1)-(3) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-4262c0bdd908b83d3dbf4746bf2245f0]: S. 22 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-05cbb4a0e9a68a2f88081d13fe4db041]: S. 23 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-9e45ebcde4433b0e2edd67930a9a0fd6]: S. 24 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-650669808ed72af377a0eaa43aef9c49]: S. 25(2) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-85db0213403fdfd3cc49ca68ce8fe708]: S. 35 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-a3522dff03dadaa30bf7178011916b39]: S. 36(1)-(6) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-6619f534546d5e424d64bb9290940091]: S. 69 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-78932ab43a9446f364c0a38e6f170721]: S. 71 repealed (6.4.2007 with effect in accordance with s. 1034(1)(3) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)(3)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2865e63c2eb7396ec4ad3452c00978d8]: Sch. 4 para. 1(4) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^key-2a5a3bac9e19087e96dcbb80c729b88f]: [Sch. 7](https://www.legislation.gov.uk/ukpga/1999/16/schedule/7) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 55(b)(ii)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/55/b/ii)
[^key-1f3a65e07795ac7ae3fea09ae1fbd57a]: [Sch. 13 para. 16 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/conveyance-or-transfer-otherwise-than-on-sale) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/a) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-240f134d1f9bb8485595146ac77551e3]: [Sch. 13 para. 17 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/declaration-of-use-or-trust) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/b) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-6f41ea14104c49d74a526fb26ae232a3]: S. 26 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/d)
[^key-e47865ad5312d2e597b74c4296bcd2cd]: S. 72 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 55(b)(i)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/55/b/i)
[^key-e99fc62743e845c460f278ea7f8392a2]: S. 80 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/h)
[^key-19c0f14e7823b583007cfda3db9f4020]: Sch. 4 para. 16 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/h)
[^key-7fe702b3cfab5fed5f1586f715b95aa4]: Sch. 4 para. 18(3) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 14 para. 17(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/17/h)
[^key-4cd90a573b4087c4f58f708ee10c1944]: Words in Sch. 13 para. 1(5) substituted (with effect in accordance with s. 99(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/2) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-f65237fa8b185d2d5512ee3f27d8fcca]: [Sch. 13 para. 18(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/18/2) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/c) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-ba6526eec4a086867b873b32b2e04bdb]: [Sch. 13 para. 19(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/19/1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/d) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-5cdc4cd30d05fd032eec6100e6ddd9c9]: [Sch. 13 para. 21(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/21/3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(e)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/e) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-e8949155c443da9aadac2085c44f9cfd]: [Sch. 14 para. 9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/9) omitted (with effect in accordance with s. 100(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 100(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/100/2)
[^key-39ec500b444e83a327a6068c2502bd5c]: [Sch. 14 para. 10(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/10/b) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20) (with [Sch. 32 para. 22(1)(e)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/e))
[^key-e1bbfb0930293cc33b0898208f1ffadc]: [Sch. 14 para. 11(b)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/11/b) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20) (with [Sch. 32 para. 22(1)(e)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/e))
[^key-10f5ffc0e5d863068160205604d29357]: [Sch. 14 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/12/3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20)
[^key-c233ac3ddb16a3d243acd7f9dc232f1e]: [Sch. 14 para. 13(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/13/3) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 20](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/20)
[^key-ecf648b0ca9f4195647fbabc4896b6be]: [Sch. 15 para. 6](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/6) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(2)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/2)
[^key-095f65fa80042903b485ae1763e083de]: Sch. 15 para. 20(b) substituted (with effect in accordance with s. 99(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(4)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/4)
[^key-a7097c41339e31adf2eb92a5ea09a93a]: Sch. 15 para. 26(b) and word omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(5)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/5)
[^key-82b85f640087d27162ac10046bc825a5]: [Sch. 13 para. 22 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/release-or-renunciation) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(f)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/f) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-853c0103f9419703952b4fddb36ddcc6]: [Sch. 13 para. 23 and heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/III/crossheading/surrender) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 10(3)(g)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/10/3/g) (with [Sch. 32 para. 22(1)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22/1/b))
[^key-dc0c3caadafe607e35372c2541a60c65]: [Sch. 15 para. 12A](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/12A) and cross-heading inserted (with effect in accordance with s. 99(2) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 32 para. 11(3)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/11/3)
[^key-b1e6ad37b1c30121b511bcb2e536c934]: Sch. 19 para. 2 excluded by S.I. 2006/964 reg. 14A (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159)](https://www.legislation.gov.uk/uksi/2008/3159), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2008/3159/regulation/1/1), [10](https://www.legislation.gov.uk/uksi/2008/3159/regulation/10))
[^key-46d2b77c432fada4d8be1589029f8cdc]: Words in s. 81(13) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(5)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/5) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-46521fe61302cb3de512d04ff1fbf85d]: Words in s. 81(8) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(3)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/3) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-7c624370b4fa0f62909693c16fe4f88f]: Words in s. 81(9) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(4)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/4/a) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-12895b28df4ea3aa005b6fda9fb23f71]: Words in s. 81(9) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(4)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/4/b) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-f26dd2cc73b8c5e6cb7575a2167f6982]: Words in s. 81(9) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(4)(c)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/4/c) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-b911f830b258b39a6121a015b4db814a]: S. 81(4)(a) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(2)(a)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/2/a), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-801507fb9b2bc220319a46eea633e0ad]: Words in s. 81(4)(b) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 458(2)(b)](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/458/2/b) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-5699f8c54572382e74d2f7c19203c857]: [Sch. 17 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/part/II) heading substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 279](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/279)
[^key-295e69d5b96bbc8f46a5a0bd3c597c51]: Sch. 17 para. 11A inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 282](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/282)
[^key-7e6a7a63c4e73556fdf6aac186307af9]: Sch. 6 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 459](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/459), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-30aaf70843b8a8378287512855bb50d3]: [Sch. 17 para. 11(4A)-(4F)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/4A) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(5)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/5)
[^key-b11d6150ca31a7a7aa758b103c2f9215]: Words in [Sch. 17 para. 11(1)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/1) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/2)
[^key-c8c6900ea1d81f2574e320858cf0a6ae]: [Sch. 17 para. 11(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/3) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/3)
[^key-7b16d903e2ddeb9c38f5b12db6b867cf]: [Sch. 17 para. 11(4)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/4) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/4)
[^key-81de01423d645da1ee2dc43e5c729191]: [Sch. 17 para. 11(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/5) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(6)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/6)
[^key-e8484d080d4e5c821a96d35072c9e440]: Words in [Sch. 17 para. 11(6)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/6) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(7)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/7/a)
[^key-9addb884fac21626aa33c2fdc4ecb406]: Words in [Sch. 17 para. 11(6)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/6) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(7)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/7/b)
[^key-e1db6fe79c9591c675264a648552e863]: Words in [Sch. 17 para. 11(6)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/11/6) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 281(7)(c)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/281/7/c)
[^key-a57cd9dcdddba1cdea8757737b8c12d6]: S. 13(5)(c) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 113(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/113/2), [Sch. 36 para. 89](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/89) (with [Sch. 36 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/38)); [S.I. 2009/404](https://www.legislation.gov.uk/uksi/2009/404), [art. 2](https://www.legislation.gov.uk/uksi/2009/404/article/2)
[^key-f27cbc3adb26c3e4f33c4937669ae0ee]: Word in s. 13(6) substituted (1.4.2009) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 115(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/115/2), [Sch. 37 para. 10(a)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/37/paragraph/10/a); [S.I. 2009/402](https://www.legislation.gov.uk/uksi/2009/402), [art. 2](https://www.legislation.gov.uk/uksi/2009/402/article/2)
[^key-a688b49297aa9c9011e6e342a1fba426]: Words in s. 13(6) inserted (1.4.2009) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 115(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/115/2), [Sch. 37 para. 10(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/37/paragraph/10/b); [S.I. 2009/402](https://www.legislation.gov.uk/uksi/2009/402), [art. 2](https://www.legislation.gov.uk/uksi/2009/402/article/2)
[^key-f8987bfe1eb0afb19dbb604d31f2308f]: Words in s. 13(6) inserted (1.4.2009) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 115(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/115/2), [Sch. 37 para. 10(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/37/paragraph/10/c); [S.I. 2009/402](https://www.legislation.gov.uk/uksi/2009/402), [art. 2](https://www.legislation.gov.uk/uksi/2009/402/article/2)
[^key-6506137f5987f0a7977760f34b550511]: Sch. 17 para. 12(2)(2A) substituted for Sch. 17 para. 12(2) (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/3)
[^key-b1262014f04f261cd7613c61a059de20]: Sch. 17 para. 12(1) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/2)
[^key-97d425e0bacf33351c16aea86822f9c7]: Words in Sch. 17 para. 12(3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(4)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/4/a)
[^key-13a3fb7d08f751bdda9e0476ea41c5b1]: Words in Sch. 17 para. 12(3) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 283(4)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/283/4/b)
[^key-5a3efa53611885bb823fdd5690172cd7]: [S. 15(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/15/3) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 113(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/113/2), [Sch. 36 para. 92(g)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/92/g) (with [Sch. 36 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/38)); [S.I. 2009/404](https://www.legislation.gov.uk/uksi/2009/404), [art. 2](https://www.legislation.gov.uk/uksi/2009/404/article/2) (with [art. 12](https://www.legislation.gov.uk/uksi/2009/404/article/12))
[^key-3f423433c4bf937d99a924c2b0e20e93]: S. 54 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 456](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/456), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-92ff9cd2661f07f60e277f26954db8dd]: S. 55(1) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-500a463263e4aa4b3500ff4a2c72f594]: S. 58 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-9c81badd6ff038fa1dccb6bcd629eee6]: S. 61 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-2f5d71b434b3e0f22589f8cedea40d24]: S. 63 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 1 para. 457](https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/457), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-ef2d61f084c0897ed9e86a863ab78974]: [S. 108(2)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/108/2/a) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 122(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/122/2), [Sch. 40 para. 21(g)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/21/g); [S.I. 2009/571](https://www.legislation.gov.uk/uksi/2009/571), [art. 2](https://www.legislation.gov.uk/uksi/2009/571/article/2)
[^key-932bccf5f8bac76af5e726d228eed714]: Sch. 11 para. 2 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by [Corporation Tax Act 2009 (c. 4)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
[^key-eaa082646011700b5e4975fc265230c4]: [Sch. 11 para. 9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/9) omitted (1.4.2009) by virtue of [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 277](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/277)
[^key-77ae922bdc40973a5b3d9f9fe3169f2c]: [Sch. 17 para. 9(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/9/3) inserted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 280](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/280)
[^key-4480ca6b54ec9f2e8db6f7ddb69ba4f0]: S. 25(3) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(j)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/j)
[^key-e753b48b6d6bcbdb47585577542b2862]: S. 31 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(j)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/j)
[^key-30a2e208d4e867ea0cc207e112983fa7]: S. 32 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(j)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/j)
[^key-1e5dea26aeb045fe5f54e28f571aa517]: S. 88 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 16 para. 5(e)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/5/e) (with [Sch. 16 paras. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/7)[8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/8))
[^key-99624563961d8adcf36aca26f17fed6f]: Word in Sch. 13 para. 1(5) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [11(c)](https://www.legislation.gov.uk/uksi/2009/1890/article/11/c)
[^key-687fc99050554b5bc8aeae02d0cf4996]: Words in Sch. 13 para. 1(4) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [11(b)](https://www.legislation.gov.uk/uksi/2009/1890/article/11/b)
[^key-c9621c127533e9ce78b200a79fb61cf9]: Words in s. 119(3) substituted (1.10.2009) by [The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)](https://www.legislation.gov.uk/uksi/2009/1890), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/1890/article/1/1), [11(a)](https://www.legislation.gov.uk/uksi/2009/1890/article/11/a)
[^key-d79540fb0d0c8b13f605a1cd26a8c75f]: S. 86(1)-(10) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 117](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/117), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-77dc1f17dbc541b00c6b0528d57d92d7]: Words in s. 97(2)(a) substituted (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 301](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/301) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-87e11a5b4ccc63822b683f8f3807a9b4]: Words in s. 97(6) substituted (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 248](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/248) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-254faab73c123a40a9b5a8c1245ec27e]: Sch. 4 para. 15(2)(a) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cd34f441fa50da53f82c7ef0af1af35e]: Sch. 4 para. 15(5) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2d24f16409cb0916af024609d78b2b21]: S. 68(1) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-dae524b5eccf84c85d174c9405ee5cac]: S. 85 repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/116), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7738d99f74f58a2c33dbdf5a6e668bd8]: S. 87 repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 118](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/118), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bc739a9a7ed7b287b141f7a9df37d89a]: S. 98(7)(ba) substituted for s. 98(7)(b)(c) (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 188](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/188) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-387d1635b34d81b7b04329ccf1464830]: S. 98(7)(aa) inserted (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 302](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/302) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b34de18a98f964308ea488fdc407877a]: S. 100 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-737c734ebc7c5f41bbd7b86a25f1fa3c]: [S. 106](https://www.legislation.gov.uk/ukpga/1999/16/section/106) omitted (1.4.2010) by virtue of [The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054)](https://www.legislation.gov.uk/uksi/2009/3054), [art. 1](https://www.legislation.gov.uk/uksi/2009/3054/article/1), [Sch. para. 16(d)](https://www.legislation.gov.uk/uksi/2009/3054/schedule/paragraph/16/d)
[^key-11790e60f0fcd55d8511fe67d91db116]: Sch. 4 para. 1(2) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-95c169bc4e05300e1cade3b6d2f6efbe]: Sch. 4 para. 3(3) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 13](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/13) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-4a4b08e76c0ea3d7e4c357f9471e348f]: Sch. 11 para. 3 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fed1008e5750e31d3c515a1371146128]: S. 89(2) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cfd8c43c0e9b32baa3c4dde01da28a78]: S. 132 modified (6.4.2010) by [Work and Families Act 2006 (c. 18)](https://www.legislation.gov.uk/ukpga/2006/18), [s. 19(2)](https://www.legislation.gov.uk/ukpga/2006/18/section/19/2), [Sch. 1 para. 49](https://www.legislation.gov.uk/ukpga/2006/18/schedule/1/paragraph/49); [S.I. 2010/495](https://www.legislation.gov.uk/uksi/2010/495), [art. 4(d)](https://www.legislation.gov.uk/uksi/2010/495/article/4/d)
[^key-1ebad9bf789f0811165a075b0d835059]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) modified (6.4.2010) by [Work and Families Act 2006 (c. 18)](https://www.legislation.gov.uk/ukpga/2006/18), [s. 19(2)](https://www.legislation.gov.uk/ukpga/2006/18/section/19/2), [Sch. 1 para. 49](https://www.legislation.gov.uk/ukpga/2006/18/schedule/1/paragraph/49); [S.I. 2010/495](https://www.legislation.gov.uk/uksi/2010/495), [art. 4(d)](https://www.legislation.gov.uk/uksi/2010/495/article/4/d)
[^key-b70fb4cf317f10199f3ab92f85c407df]: S. 125 omitted (with effect in accordance with s. 4(2) of the amending Act) by virtue of [Finance (No. 2) Act 2010 (c. 31)](https://www.legislation.gov.uk/ukpga/2010/31), [s. 4(4)](https://www.legislation.gov.uk/ukpga/2010/31/section/4/4)
[^M_F_6381c2f1-2d45-4ccd-b06f-23304fe41834]: Word in Sch. 13 para. 1(3) substituted (with effect in accordance with [s. 98(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 98(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/2)
[^M_F_1db9de0e-d3d0-4683-d11d-49d767da9a14]: Sch. 13 para. 1(3A) inserted (with effect in accordance with [s. 98(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 98(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/3)
[^M_F_d4cf7999-fd5b-48a3-a87d-3bcf519170ff]: Words in Sch. 13 para. 6(1) substituted (with effect in accordance with [s. 98(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 98(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/98/4)
#### Aggregation of money gifts for relief in poor countries.
#### Treatment of transfer fees under existing contracts.
#### Court common investment funds.
#### Power to make regulations with respect to administration, etc.
#### Interest on unpaid customs debts.
#### Interest on repayments.
#### Interest on repayments.
#### Deferred gains: application of taper relief.
#### Lending by Revenue Accounts to National Loans Fund.
#### Definition of Government Stock.
#### Definition of Government Stock.
#### Advance corporation tax: consequences of abolition.
#### Company tax returns, etc.
#### Group relief: consequences of reduction in surrenderable amount.
#### Penalties.
#### Rate of insurance premium tax.
#### Bearer instruments.
#### Rate of insurance premium tax.
#### Definition of Government Stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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—
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Further provision about married couple’s allowance.
#### Abolition of existing relief in respect of children.
#### Employees seconded to educational establishments.
#### Further provision about married couple’s allowance.
#### Employees seconded to educational establishments.
#### Advance corporation tax: consequences of abolition.
#### Pipe-line elections.
#### Relief on distributions.
#### Release or writing off of debt: interest on tax overpaid.
#### Group relief: consequences of reduction in surrenderable amount.
#### Advance corporation tax: consequences of abolition.
#### Interest and penalties on late stamping.
#### Power to make regulations with respect to administration, etc.
#### Lending by Revenue Accounts to National Loans Fund.
#### Lending by Revenue Accounts to National Loans Fund.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
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.
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
#### Goods for sale on board ships or aircraft.
#### Works of art, antiques, etc.
#### Preparations etc. of meat, yeast or egg.
#### Personal allowances for 1999-00 for those aged 65 or more.
#### Aggregation of money gifts for relief in poor countries.
#### Further provision about married couple’s allowance.
#### Sale and lease-back: ring fence profits.
#### Minor amendments of exceptions to general charge.
#### Sale and lease-back: ring fence profits.
#### PRT returns.
#### Power to make regulations with respect to administration, etc.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
#### Further provision about married couple’s allowance.
#### Abolition of existing relief in respect of children.
#### Maintenance payments.
#### Interest on repayment of duty overpaid etc.
#### General amendment of charging provisions.
#### Bearer instruments.
#### Power to exempt UK depositary interests in foreign securities.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
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.
In section 4—
Section 69(5).
#### Corporation tax starting rate.
#### Abolition of widow’s bereavement allowance.
#### Release or writing off of debt: interest on tax overpaid.
#### Company restructuring and convertible securities.
#### Release or writing off of debt: interest on tax overpaid.
#### Release or writing off of debt: interest on tax overpaid.
#### Business assets: roll-over relief.
#### PRT returns.
#### Gifts.
#### Power to make regulations with respect to administration, etc.
#### Rate of insurance premium tax.
#### Lending by Revenue Accounts to National Loans Fund.
#### Interest on repayments.
#### Definition of Government Stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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—
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Court common investment funds.
#### Penalties.
#### Stamp duty and stamp duty reserve tax: unit trusts.
#### Interest on repayments.
#### Definition of Government Stock.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Substitute instruments
##### 12A
- (1) Stamp duty is not chargeable on a substitute instrument.
- (2) A substitute instrument is a bearer instrument given in substitution for a like instrument stamped *ad valorem* (whether under this Schedule or otherwise) (“the original instrument”).
- (3) The substitute instrument shall not be treated as duly stamped unless it appears by some stamp impressed on it that the full and proper duty has been paid on the original instrument.
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Company tax returns, etc.
#### Power to exempt UK depositary interests in foreign securities.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 11A
- (1) This paragraph applies in a case where—
- (a) notice of appeal may be given to HMRC, but
- (b) no notice is given before the relevant time limit.
- (2) Notice may be given after the relevant time limit if—
- (a) HMRC agree, or
- (b) where HMRC do not agree, the tribunal gives permission.
- (3) If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
- (4) Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
- (5) Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
- (6) Condition C is that HMRC are satisfied that the request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased.
- (7) If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
- (8) In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph).
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
#### Provision and support of bus services.
#### Group relief: consequences of reduction in surrenderable amount.
#### Sale and lease-back: ring fence profits.
#### Pipe-line elections.
#### PRT returns.
#### Penalties.
#### Penalties.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
#### Release or writing off of debt: interest on tax overpaid.
#### Advance corporation tax: consequences of abolition.
#### Company tax returns, etc.
#### PRT returns.
#### Business assets: roll-over relief.
#### Interest and penalties on late stamping.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Exclusion of charge in case of individual pension accounts
In section 257A—
Section 1.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
#### Exclusion of charge in case of individual pension accounts
In section 4—
Section 69(5).
2010-07-27
Finance Act 1999
2010-04-06
Finance Act 1999
2010-04-01
Finance Act 1999
2009-10-01
Finance Act 1999
2009-07-21
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Finance Act 1999
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Finance Act 1999
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Finance Act 1999
2004-04-01
Finance Act 1999
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Finance Act 1999
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Finance Act 1999
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Finance Act 1999
1999-07-27
Finance Act 1999
original version
Text at this date