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
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
Finance Act 1999
2009-04-01
Finance Act 1999
2009-01-01
Finance Act 1999
2008-07-21
Finance Act 1999
Changes on 2008-07-21
@@ -14,7 +14,7 @@
### Hydrocarbon oil duties
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Meaning of “business”.
##### 2
@@ -44,7 +44,7 @@
- (6) This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.
#### Increased rebate on higher octane unleaded petrol
#### General amendment of charging provisions.
##### 3
@@ -408,17 +408,7 @@
##### 26
- (1) Section 4 of the Taxation of Chargeable Gains Act 1992 (rates of capital gains tax) shall be amended as follows.
- (2) In subsection (1) (link between rate of capital gains tax and rate of income tax), for “basic rate” there shall be substituted “ lower rate ”.
- (3) In subsection (1AA) (rate for trusts etc.), for “applicable to trusts under section 686(1) of the Taxes Act” there shall be substituted “ the rate applicable to trusts under section 686 of the Taxes Act ”.
- (4) Subsections (1A), (1B), (3A) and (3B) (charge at income tax lower rate in certain cases) shall cease to have effect.
- (5) In subsection (4) (definition of “unused part of an individual’s basic rate band”), the words “(disregarding subsection (3B)(a) above)” shall cease to have effect.
- (6) This section applies for the year 1999-00 and subsequent years of assessment.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Corporation tax charge and rates
@@ -970,7 +960,7 @@
- (b) the contract is or was entered into before the beginning of the first accounting period of the club in relation to which a relevant financial reporting standard has effect (whether by virtue of the adoption of the standard by the club or otherwise),
nothing in the standard shall be taken to affect the manner in which any fee required to be paid by the club under the contract may be taken into account in computing the club’s profits to be charged under Case I of Schedule D or, as the case may be, under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005.
nothing in the standard shall be taken to affect the manner in which any fee required to be paid by the club under the contract may be taken into account in computing the club’s profits to be charged under Case I of Schedule D or, as the case may be, under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005
- (2) Subsection (1) above shall not apply if the club so elects by a notice given to an officer of the Board within the period of two years beginning immediately after the accounting period described in subsection (1)(b) above.
@@ -1154,17 +1144,7 @@
##### 72
- (1) After section 150C of the Taxation of Chargeable Gains Act 1992 insert—
> (150D) Schedule 5BA to this Act (which provides for the application of taper relief in cases where relief under Schedule 5B, or Chapter III of Part VII of the Taxes Act, applies) shall have effect.
- (2) Schedule 7 to this Act (which inserts Schedule 5BA into that Act) shall have effect.
- (3) In consequence of the insertion of Schedule 5BA, in that Act—
- (a) in section 2A(8) (qualifying holding period for taper relief), after “that Schedule” insert “ and paragraph 3 of Schedule 5BA ”; and
- (b) in paragraph 2(4) of Schedule A1 (effect of periods not counting for taper relief purposes), after “paragraphs 10 to 12 below” insert “ or paragraph 4 of Schedule 5BA ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Deferred gains: gain accruing on part disposal, etc
@@ -1285,11 +1265,7 @@
##### 80
Section 657(2) of the Taxes Act 1988 (annuities not treated as purchased life annuities within section 656) shall have effect, and shall be deemed always to have had effect, with the substitution of the following paragraph for the “or” at the end of paragraph (d)—
> (da) to any annuity purchased under or for the purposes of a scheme approved by virtue of section 591 or in pursuance of any obligation imposed, or offer or invitation made, under or in connection with any such scheme;
.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Acquisitions disregarded under insurance companies concession
@@ -1511,7 +1487,7 @@
- (a) are carried on by the taxpayer as, or as part of, a trade; and
- (b) in accordance with section 492(1) of the Taxes Act 1988 (tax treatment of oil extraction activities) or section 16(1) of the Income Tax (Trading and Other Income) Act 2005, either—
- (b) in accordance with section 492(1) of the Taxes Act 1988 (tax treatment of oil extraction activities) or section 16(1) of the Income Tax (Trading and Other Income) Act 2005 , either—
- (i) fall to be treated for tax purposes as a separate trade, distinct from all other activities carried on by the taxpayer; or
@@ -3631,11 +3607,7 @@
##### 16
In section 548(3) of the Taxes Act 1988 (cases where deemed surrender and payment in relation to certain loans does not apply), for paragraph (a) substitute—
> (a) to a policy if it is a qualifying policy and interest at a commercial rate is payable on the sum lent;
.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 17
@@ -3681,7 +3653,7 @@
- (2) Paragraph 15 above has effect in relation to any claim for (or for part of) the year 2000-01 or any subsequent year of assessment.
- (3) Paragraph 16 above has effect in relation to loans made on or after 6th April 2000.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) Paragraph 17 above has effect for the year 2000-01 and subsequent years of assessment.
@@ -4276,11 +4248,17 @@
- (2) For this purpose “*transfer on sale*” includes every instrument, and every decree or order of a court or commissioners, by which any property, or any estate or interest in property, is, on being sold, transferred to or vested in the purchaser or another person on behalf of or at the direction of the purchaser.
- (3) Sub-paragraph (1) is subject to sub-paragraphs (4) to (6).
- (3) Sub-paragraph (1) is subject to sub-paragraphs (3A) to (6).
- (3A) Stamp duty is not chargeable under sub-paragraph (1) on a transfer of stock or marketable securities where—
- (a) the amount or value of the consideration for the sale is £1,000 or under, and
- (b) the instrument is certified at £1,000.
- (4) Where a company acquires any shares in itself by virtue of section 162 of the Companies Act 1985 (power of company to purchase own shares) or otherwise, sub-paragraph (1) does not apply to any instrument by which the shares are transferred to the company.
- (5) Where a company holds any shares in itself by virtue of section 162A of that Act (treasury shares) or otherwise, any instrument to which sub-paragraph (6) applies is to be treated for the purposes of this Schedule as a conveyance otherwise than on sale, and paragraph 16 applies accordingly.
- (5) Where a company holds any shares in itself by virtue of section 162A of that Act (treasury shares) or otherwise, sub-paragraph (1) does not apply to any instrument to which sub-paragraph (6) applies.
- (6) This sub-paragraph applies to any instrument for the sale or transfer of any of the shares by the company, other than an instrument which, in the absence of sub-paragraph (5), would be an instrument in relation to which—
@@ -4312,7 +4290,7 @@
##### 6
- (1) The references in paragraph 4 above to an instrument being certified at a particular amount mean that it contains a statement that the transaction effected by the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount.
- (1) The references in paragraphs 1(3A) and 4 above to an instrument being certified at a particular amount mean that it contains a statement that the transaction effected by the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount.
- (2) For this purpose a sale or contract or agreement for the sale of goods, wares or merchandise shall be disregarded—
@@ -4438,21 +4416,17 @@
## Part III — Other instruments
### Conveyance or transfer otherwise than on sale
### ...
##### 16
- (1) Stamp duty of £5 is chargeable on a conveyance or transfer of property otherwise than on sale.
- (2) In sub-paragraph (1) “*conveyance or transfer*” includes every instrument, and every decree or order of a court or commissioners, by which any property is transferred to or vested in any person.
### Declaration of use or trust
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### ...
##### 17
- (1) Stamp duty of £5 is chargeable on a declaration of any use or trust of or concerning property unless the instrument constitutes a conveyance or transfer on sale.
- (2) This does not apply to a will.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Dispositions in Scotland
@@ -4466,13 +4440,13 @@
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) A disposition in Scotland of any property, or any right or interest in property, that is not so chargeable is chargeable with stamp duty of £5.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Duplicate or counterpart
##### 19
- (1) A duplicate or counterpart of an instrument chargeable with duty is chargeable with duty of £5.
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) The duplicate or counterpart of an instrument chargeable with duty is not duly stamped unless—
@@ -4504,19 +4478,19 @@
- (2) Where there are several instruments for completing the title of either party, the principal instrument is to be ascertained, and the other instruments shall be charged with duty, as provided by sections 58(3) and 61 of the Stamp Act 1891 in the case of several instruments of conveyance.
- (3) Stamp duty of £5 is chargeable on an instrument effecting a partition or division to which the above provisions do not apply.
### Release or renunciation
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### ...
##### 22
Stamp duty of £5 is chargeable on a release or renunciation of property unless the instrument constitutes a conveyance or transfer on sale.
### Surrender
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### ...
##### 23
Stamp duty of £5 is chargeable on a surrender of property unless the instrument constitutes a conveyance or transfer on sale.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## Part IV — General exemptions
@@ -4612,7 +4586,7 @@
##### 9
In section 82(5) of the Finance Act 1985 for “the heading “Conveyance or Transfer on Sale” in Schedule 1 to the Stamp Act 1891” substitute “ Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale) ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 10
@@ -4620,7 +4594,7 @@
- (a) in subsection (1) for “the heading “Conveyance or Transfer on Sale” in Schedule 1 to the Stamp Act 1891” substitute “ Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale) ”;
- (b) in subsection (2) for “50p” substitute “ £5 ”.
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 11
@@ -4628,7 +4602,7 @@
- (a) in subsection (1) for “the heading “Conveyance or Transfer on Sale” in Schedule 1 to the Stamp Act 1891” substitute “ Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale) ”;
- (b) in subsection (8) for “50p” substitute “ £5 ”.
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Finance Act 1986 (c. 41)
@@ -4643,7 +4617,7 @@
.
- (3) In subsection (9) (duty on transfers between one depositary company and another) for “maximum stamp duty chargeable on the instrument shall be 50p” substitute “ stamp duty chargeable on the instrument is £5 ”.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13
@@ -4656,7 +4630,7 @@
.
- (3) In subsection (9) (duty on transfers between one clearance service company and another) for “maximum stamp duty chargeable on the instrument shall be 50p” substitute “ stamp duty chargeable on the instrument is £5 ”.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 14
@@ -4862,7 +4836,7 @@
##### 6
In the case of an instrument given in substitution for a like instrument stamped ad valorem (whether under this Schedule or not) the duty is £5.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Ascertainment of market value
@@ -4998,7 +4972,7 @@
- (a) has been stamped*ad valorem*, or
- (b) has been stamped with duty under paragraph 6 above (fixed duty on instrument given in substitution for another instrument stamped*ad valorem*), or
- (b) has been stamped in accordance with paragraph 12A, or
- (c) has been stamped with the denoting stamp referred to in paragraph 21(2)(b) below,
@@ -5092,9 +5066,9 @@
An instrument in respect of which duty is chargeable under paragraph 2 of this Schedule which—
- (a) has been stamped*ad valorem*, or
- (b) has been stamped with a stamp indicating that it is chargeable with a fixed duty under paragraph 6 (instrument in substitution for one stamped*ad valorem*) and has been stamped under that paragraph,
- (a) has been stamped*ad valorem*, ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be treated as duly stamped for all purposes other than paragraph 25.
@@ -5948,9 +5922,9 @@
#### 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.
@@ -5958,976 +5932,1050 @@
#### Assignment of debts.
#### Penalties for incorrect certificates.
#### Groups of companies.
#### Groups of companies.
#### Meaning of “business”.
#### Corporation tax starting rate.
#### Repayments attracting repayment supplement.
#### Children’s tax credit.
#### Restriction of MCA to those reaching 65 before 2000-01.
#### Release or writing off of debt: interest on tax overpaid.
#### Advance corporation tax: consequences of abolition.
#### Group relief: consequences of reduction in surrenderable amount.
#### Provision of motor cycle or cycle parking facilities.
#### PRT returns.
#### Business assets: roll-over relief.
#### Exemption for mobile telephones.
#### Penalties.
#### Interest and penalties on late stamping.
#### Provision of motor cycle or cycle parking facilities.
#### Bearer instruments.
#### 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).
[^c1126253]: [1996 c.56](https://www.legislation.gov.uk/ukpga/1996/56).
[^c1126254]: [1992 c.13](https://www.legislation.gov.uk/ukpga/1992/13).
[^c1126255]: [1980 c.44](https://www.legislation.gov.uk/ukpga/1980/44).
[^c1126256]: [1989 c.39](https://www.legislation.gov.uk/ukpga/1989/39).
[^c1126257]: [1992 c.37](https://www.legislation.gov.uk/ukpga/1992/37).
[^c1126258]: [S.I. 1986/594](https://www.legislation.gov.uk/uksi/1986/594) (N.I. 3.
[^c1126259]: [S.I. 1997/1772](https://www.legislation.gov.uk/uksi/1997/1772) (N.I. 15.
[^c1126260]: [1991 c.31](https://www.legislation.gov.uk/ukpga/1991/31)
[^c1126261]: S. 59(3)(b) power fully exercised: 1.9.2000 appointed by [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^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).
[^c1126273]: [1982 c.53](https://www.legislation.gov.uk/ukpga/1982/53).
[^c1126275]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126276]: [1995 c.4](https://www.legislation.gov.uk/ukpga/1995/4).
[^c1126277]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126278]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126280]: S. 77 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126283]: S. 78 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126289]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126290]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126291]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126292]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126293]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c1126294]: S. 81(13) inserted (24.7.2002 coming into force in accordance with s. 67(4)(b)) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 67(3)(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/67/3/4/b)
[^c1126295]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126296]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c1126297]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126298]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c1126299]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126300]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126301]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126302]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126303]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126304]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126305]: [1990 c.29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c1126306]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126307]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126308]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126309]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126310]: [1980 c.48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c1126311]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126312]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126313]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126314]: [1991 c.31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c1126315]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c1126316]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126317]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126318]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c1126319]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126320]: [1987 c.16](https://www.legislation.gov.uk/ukpga/1987/16).
[^c1126321]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126322]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126323]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126324]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126325]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126326]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126327]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126328]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126329]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126330]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126331]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126332]: [S. 110](https://www.legislation.gov.uk/ukpga/1999/16/section/110) applied (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 117](https://www.legislation.gov.uk/ukpga/2000/17/section/117), [Sch. 33 para. 5(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/33/paragraph/5/2) (with [Sch. 33 para. 9(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/33/paragraph/9/2))
[^c1126333]: [1891 c.38](https://www.legislation.gov.uk/ukpga/1891/38).
[^c1126334]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126337]: [S. 111](https://www.legislation.gov.uk/ukpga/1999/16/section/111) repealed (with effect as mentioned in Sch. 20 Pt. V(2), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2), Notes 1,2
[^c1126338]: [1963 c.25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c1126339]: [1963 c.22](https://www.legislation.gov.uk/ukpga/1963/22)(N.I.).
[^c1126340]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39)(N.I.).
[^c1126342]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126346]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126349]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126350]: [1989 c.40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c1126351]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126357]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126360]: [S. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4(1)-(5)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4/1) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261), [reg. 5](https://www.legislation.gov.uk/uksi/1999/3261/regulation/5))
[^c1126361]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c1126362]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17)(N.I.).
[^c1126363]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126364]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126365]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126366]: [1990 c.29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c1126373]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126374]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c1126375]: [S. 126](https://www.legislation.gov.uk/ukpga/1999/16/section/126) excluded (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 118(g)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/118/g) (as inserted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 3(2)](https://www.legislation.gov.uk/uksi/2000/634/regulation/3/2))
[^c1126376]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126377]: [S. 126(8)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/126/8/a) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)
[^c1126381]: S. 127 excluded (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 118(g)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/118/g) (as inserted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 3(2)](https://www.legislation.gov.uk/uksi/2000/634/regulation/3/2))
[^c1126382]: Words in s. 127(1)(b) substituted (*retrospectively*) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 29](https://www.legislation.gov.uk/ukpga/2000/17/section/29)
[^c1126383]: S. 127(3) substituted (1.4.2000) by SI. 2000/633, art. 2
[^c1126384]: [1882 c. 61](https://www.legislation.gov.uk/ukpga/1882/61); section 92 was amended by sections 3(1) and (3) and 4(4) of the [Banking and Financial Dealings Act 1971 (c. 80)](https://www.legislation.gov.uk/ukpga/1971/80).
[^c1126385]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126386]: S. 127(11) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)
[^c1126387]: [S. 129](https://www.legislation.gov.uk/ukpga/1999/16/section/129) modified (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 121(3)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/121/3) (as substituted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 6](https://www.legislation.gov.uk/uksi/2000/634/regulation/6))
[^c1126388]: [S. 129(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/129/6) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)
[^c1126389]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c1126390]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126391]: S. 132 modified (24.11.2002) by [2002 c. 22](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para 53](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/53); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(1)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/1), [Sch. 1 Pt. 1](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/1)
[^c1126393]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c1126394]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) modified (24.11.2002) by [2002 c. 22](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para. 53](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/53); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(1)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/1), [Sch. 1 Pt. 1](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/1)
[^c1126395]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) partly in force: s. 133(1)(2)(4)(5) in force at Royal Assent, s. 133(3) not in force, see [s. 133(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/133/4)
[^c1126396]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126397]: [1968 c.13](https://www.legislation.gov.uk/ukpga/1968/13).
[^c1126398]: [1971 c.29](https://www.legislation.gov.uk/ukpga/1971/29).
[^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).
[^c1126437]: Sch. 6 para. 3(5) repealed (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(16)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/16)
[^c1126441]: Words in Sch. 6 para. 5 substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 104](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/104)
[^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))
[^c1126447]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126448]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126449]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/4) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126450]: [Sch. 11 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/5) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126451]: [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/6) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126452]: [Sch. 11 para. 7](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/7) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126453]: [Sch. 11 para. 8](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/8) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126457]: Sch. 13 para. 4: figure in fourth entry substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 114(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/2/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 114(1)(b)(2)-(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/1/b/2)
[^c1126458]: Sch. 13 para. 4: figure in third entry entry substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 114(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/2/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 114(1)(a)(2)-(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/1/a/2)
[^c1126462]: Sch. 13 para. 6 modified (*retrospective* to 28.3.2000 and with effect as mentioned in s. 129(5) and [Sch. 34 para. 4(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/34/paragraph/4/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 129(3)(5)](https://www.legislation.gov.uk/ukpga/2000/17/section/129/3/5), [Sch. 34 para. 4(1)(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/34/paragraph/4/1/3) (with [s. 129(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/129/4)) Sch. 13 para. 6 modified (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 3(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/3/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) Sch. 13 para. 6 modified (*retrospective* to 24.7.2002 with application as mentioned in Sch. 37 para. 3(3) of the amending act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 116(2)(4)(5)](https://www.legislation.gov.uk/ukpga/2002/23/section/116/2/4/5), [Sch. 37](https://www.legislation.gov.uk/ukpga/2002/23/schedule/37), [para. 3](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/3)
[^c1126463]: Sch. 13 para. 6(1) restricted (27.7.1999 with effect as mentioned in s. 112(6) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31), [s. 113(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/113/1) (as inserted (27.7.1999 with effect as mentioned in [s. 112(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/6) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 27](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/27))
[^c1126464]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)
[^c1126469]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)
[^c1126470]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)
[^c1126454]: [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10)
[^c1126455]: [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 118(10)(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/118/10/11) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 118](https://www.legislation.gov.uk/ukpga/2000/17/section/118) (with [s. 118(9)](https://www.legislation.gov.uk/ukpga/2000/17/section/118/9)) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 119(11)(12)](https://www.legislation.gov.uk/ukpga/2000/17/section/119/11/12) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 119](https://www.legislation.gov.uk/ukpga/2000/17/section/119) (with [s. 120](https://www.legislation.gov.uk/ukpga/2000/17/section/120)) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 122(8)(9)](https://www.legislation.gov.uk/ukpga/2000/17/section/122/8/9) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 122](https://www.legislation.gov.uk/ukpga/2000/17/section/122) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)
[^c1126473]: [Sch. 13 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/11) table: figure in para. 1 substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 115(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 115(1)(a)(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/1/a/2/3)
[^c1126474]: [Sch. 13 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/12/3) table: words in para. 1 substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 116(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/116/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 116](https://www.legislation.gov.uk/ukpga/2000/17/section/116)
[^c1126475]: [Sch. 13 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/12/3) table: figure in para. 1(a)(b) substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 115(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 115(1)(b)(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/1/b/2/3)
[^c1126477]: [Sch. 13 Pt. II para. 14](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II/paragraph/14) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(b)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/b)
[^c1126478]: [Sch. 13 Pt. II para. 15](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II/paragraph/15) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(b)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/b)
[^c1126471]: [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10)
[^c1126472]: [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 121(10)(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/121/10/11) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 121(2)(10)-(12)](https://www.legislation.gov.uk/ukpga/2000/17/section/121/2/10) [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)
[^c1126481]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126482]: [1942 c.21](https://www.legislation.gov.uk/ukpga/1942/21).
[^c1126487]: [1971 c.68](https://www.legislation.gov.uk/ukpga/1971/68).
[^c1126488]: [1971 c.27](https://www.legislation.gov.uk/ukpga/1971/27)(N.I.).
[^c1126489]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126490]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126491]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c1126506]: [Sch. 15 para. 1](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/1) restricted (27.7.1999 with effect as mentioned in s. 113(4) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1988 c. 39](https://www.legislation.gov.uk/ukpga/1988/39), [s. 143(2)](https://www.legislation.gov.uk/ukpga/1988/39/section/143/2) (as inserted (27.7.1999 with effect as mentioned in [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 113(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/3), [Sch. 16](https://www.legislation.gov.uk/ukpga/1999/16/schedule/16), [para. 11(2)](https://www.legislation.gov.uk/ukpga/1999/16/paragraph/11/2))
[^c1126507]: [1971 c.68](https://www.legislation.gov.uk/ukpga/1971/68).
[^c1126508]: [1971 c.27](https://www.legislation.gov.uk/ukpga/1971/27)(N.I).
[^c1126509]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126510]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126511]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126503]: [Sch. 15](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15) modified (27.7.1999 with effect as mentioned in s. 113(4) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1988 c. 39](https://www.legislation.gov.uk/ukpga/1988/39), [s. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1988/39/section/143/4/a) (as inserted (27.7.1999 with effect as mentioned in [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 113(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/3), [Sch. 16 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/16/paragraph/11))
[^c1126512]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126513]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c1126524]: [Sch. 17 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/4) repealed (with effect as mentioned in Sch. 20 Pt. V(5), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5), Notes
[^c1126525]: [Sch. 17 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/5) repealed (with effect as mentioned in Sch. 20 Pt. V(5), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 123(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/123/3/4), [139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5)
[^c1126529]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126530]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126531]: [1947 c.44](https://www.legislation.gov.uk/ukpga/1947/44).
[^c1126532]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126533]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126534]: [1890 c.21](https://www.legislation.gov.uk/ukpga/1890/21).
[^c1126535]: [1891 c.38](https://www.legislation.gov.uk/ukpga/1891/38).
[^c1126540]: Words in Sch. 19 Pt. II para. 2(4) inserted (11.5.2001 with effect as mentioned in [s. 93(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/6) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/2)
[^c1126542]: [Sch. 19 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/4) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(2)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/2) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)
[^c1126543]: [Sch. 19 para. 4(6)(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/4/6/7) inserted (11.5.2001 with effect as mentioned in [s. 93(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/5) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/3)
[^c1126544]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126545]: [1930 c.28](https://www.legislation.gov.uk/ukpga/1930/28).
[^c1126546]: [1954 c.23](https://www.legislation.gov.uk/ukpga/1954/23)(N.I).
[^c1126547]: [1985 c.54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c1126548]: Sch. 19 Pt. II para. 6A inserted (11.5.2001 with effect as mentioned in [s. 93(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/6) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/4)
[^c1126537]: [Sch. 19 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/part/II) excluded (11.5.2001 with effect as mentioned in [s. 94(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/94/5) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 94(1)-(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/94/1)
[^c1126552]: [Sch. 19 para. 14](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/14) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(3)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/3) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)
[^c1126553]: Words in [Sch. 19 Pt. IV para. 14(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/part/IV/paragraph/14/2) substituted (1.12.2001 with effect as mentioned in art. 104(2) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 104(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/104/1)
[^c1126557]: [1960 c.58](https://www.legislation.gov.uk/ukpga/1960/58).
[^c1126558]: [1964 c.33](https://www.legislation.gov.uk/ukpga/1964/33)(N.I.).
[^c1126559]: [1993 c.10](https://www.legislation.gov.uk/ukpga/1993/10).
[^c1126565]: [Sch. 19 para. 17](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/17) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(4)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/4) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)
[^c1126566]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c1126567]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17)(N.I.).
[^c1126573]: Sch. 20 Pt. V in force at Royal Assent except for repeals in (4) which come into force on 1.10.1999
[^key-19ca392e4f52b2c81316459819e04156]: S. 30 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-d848eeefa53e88cd4bd52bcf925c6a83]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1999/16/schedule/3) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-87648aeec48b916d6b0c77b8f6435df3]: S. 31(9) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-8cc1323d7349a9d7add268ee540e804d]: S. 31(12) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-46e5b1908ea6e88ed2d4e805d89b8e86]: Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-1394ce4a78b4082e3f0a7df640daab09]: Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89707b857d783486cf7651be97b6c288]: [Sch. 5 paras. 1-3](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-eb9e411448ef25b2a84b1717dbbb8aa7]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13) restricted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 125(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/125/1) (with [s. 125(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/125/8))
[^key-976eb451f58b721a8fadcdafd30b4d47]: S. 85(2)(a) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(c)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/c)
[^key-2b25e83ad11b83acab4124bd732c73a0]: [Sch. 18 para. 3 heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/18/part/I/crossheading/evidence-in-cases-of-fraudulent-conduct-etc) substituted (with effect in accordance with s. 206(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 206(4)](https://www.legislation.gov.uk/ukpga/2003/14/section/206/4)
[^key-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-36483e17e575758124d12973e8a184d7]: Words in Sch. 6 para. 2 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. 509(3)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f9c5ae0fd2b943a35e0a5ffad5ad1f6b]: Words in Sch. 6 para. 2 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. 509(3)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bc309658022f961cdb26a01847466a22]: Words in Sch. 6 para. 2 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. 509(3)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-9dad52066ad301124f2032ffef4bbaaa]: Words in Sch. 6 para. 2 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. 509(3)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a360c982b0a762943b4bbaa9fb641501]: Words in Sch. 6 para. 2 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. 509(3)(e)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/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-3d4d3bc4b02e47e36e0f4ef393082b62]: Sch. 6 para. 6 and cross-heading 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. 509(5)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/5), [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-fef9c53c1777e10b9fed2168d01d4a13]: Words in Sch. 6 para. 3(3) 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. 509(4)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/4/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-90a4166bb8fe112f69fbfee49ca4b3c8]: Words in Sch. 6 para. 3(3) 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. 509(4)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-8ebe68f77e04724443989b9490130114]: Words in Sch. 6 para. 3(3) 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. 509(4)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/4/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-e5897de12166b64ff3348f955e161169]: Words in Sch. 6 para. 1(1) 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. 509(2)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a965c1cc1946b4ac2f8a884b002c73a6]: Words in Sch. 6 para. 1(1) 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. 509(2)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3a21fab6850e8d353237759a03cd51a3]: Words in Sch. 6 para. 1(1) 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. 509(2)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/2/c) (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-cc752cfd2ccb1aa0606812ed67c9794f]: Words in s. 63(1) inserted (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. 506](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/506) (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-23d0e82e65be4ffd1c655a48b18506a6]: Words in s. 85(7)(b) inserted (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. 508](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/508) (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-470810e02e5931fecc06d7850ab0da8e]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/6/paragraph/5) excluded (6.4.2007) by [The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045)](https://www.legislation.gov.uk/uksi/2005/2045), [regs. 1](https://www.legislation.gov.uk/uksi/2005/2045/regulation/1), [20(2)](https://www.legislation.gov.uk/uksi/2005/2045/regulation/20/2) (with [reg. 60](https://www.legislation.gov.uk/uksi/2005/2045/regulation/60), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/2045/schedule/1))
[^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-cff537c1690e1438778077bf8e59e2df]: Sch. 6 para. 4 repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 16(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/16/8), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
[^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)
[^M_F_ef11b75b-7e05-49e6-8445-ffd99c8d5b2b]: Sch. 13 para. 1(3A) inserted (with effect in accordance with s. 98(5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), s. 98(3)
[^M_F_e86a76b3-cc7e-4abc-8006-5c1d8e92879c]: Word in Sch. 13 para. 1(3) substituted (with effect in accordance with s. 98(5) of the amending Act) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), s. 98(2)
[^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.
#### Expenditure on film production and acquisition.
#### Treatment of transfer fees under existing contracts.
#### Deferred gains: application of taper relief.
#### Treatment of transfer fees under existing contracts.
#### Deferred gains: gain accruing on part disposal, etc.
#### Relief on distributions.
#### Deferred gains: application of taper relief.
#### Advance corporation tax: consequences of abolition.
#### Deferred gains: gain accruing on part disposal, etc.
#### Release or writing off of debt: interest on tax overpaid.
#### 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.
#### Rate and fraction for corporation tax starting rate.
#### Further provision about married couple’s allowance.
#### Employees seconded to educational establishments.
#### Repayments attracting repayment supplement.
#### Sale and lease-back: ring fence profits.
#### 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.
#### Conditional acquisition of shares.
#### Further provision about married couple’s allowance.
#### Company tax returns, etc.
#### Court common investment funds.
#### 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.
#### Aggregation of money gifts for relief in poor countries.
#### Employees seconded to educational establishments.
#### Expenditure on film production and acquisition.
#### Treatment of transfer fees under existing contracts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Children’s tax credit.
#### Restriction of MCA to those reaching 65 before 2000-01.
#### Company restructuring and convertible securities.
#### Value shifting: tax-free benefits.
#### Conditional acquisition of shares.
#### Abolition of widow’s bereavement allowance.
#### Provision of motor cycle or cycle parking facilities.
#### Conditional acquisition of shares.
#### Pipe-line elections.
#### Exemption for mobile telephones.
#### Court common investment funds.
#### Income of unmarried child of settlor.
#### Release or writing off of debt: interest on tax overpaid.
#### Excluded oil.
#### PRT returns.
#### Gifts.
#### Power to exempt UK depositary interests in foreign securities.
#### Rate of insurance premium tax.
#### 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 ”.
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.
#### Provision and support of bus services.
#### Penalties.
#### Cars available for private use.
#### Provision of motor cycle or cycle parking facilities.
#### Bearer instruments.
#### 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.
#### Power to make regulations with respect to administration, etc.
#### 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—
#### Lending by Revenue Accounts to National Loans Fund.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and in the closing words for “Funds” (twice) substitute “ funds ”.
After Schedule 5B to the Taxation of Chargeable Gains Act 1992 (EIS re-investment) insert—
### Stamp Act 1891 (c.39)
### Finance Act 1994 (c.9)
### Finance Act 1930 (c.28)
### Finance Act (Northern Ireland) 1954 (c.23 (N.I.))
### Finance Act 1970 (c.24)
### Finance Act 1980 (c.48)
### Finance Act 1982 (c.39)
### Finance Act 1985 (c.54)
### Finance Act 1986 (c.41)
### Finance Act 1987 (c.16)
### Finance Act 1989 (c.26)
### National Health Service and Community Care Act 1990 (c.19)
### Finance Act 1991 (c.31)
### Finance Act 1993 (c.34)
### Finance Act 1994 (c.9)
### Finance Act 1995 (c.4)
### Finance Act 1963 (c.25)
### Finance Act 1976 (c.40)
### Finance Act 1984 (c.43)
### Finance Act 1986 (c.41)
### Finance Act 1987 (c.16)
### Finance Act 1988 (c.39)
### Finance Act 1990 (c.29)
### Stamp Duties Management Act 1891 (c.38)
### Stamp Act 1891 (c.39)
### Finance Act 1946 (c.64)
### Finance (No. 2) Act (Northern Ireland) 1946 (c.17 (N.I.))
### Finance Act 1963 (c.25)
### Finance Act (Northern Ireland) 1963 (c.22 (N.I.))
### Finance Act 1986 (c.41)
A “*sale and lease-back arrangement*” means any such arrangement as is described in section 779(1) or (2) or section 780(1) of the Taxes Act 1988.
### 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
##### 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))
[^c1126227]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^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).
[^c1126253]: [1996 c.56](https://www.legislation.gov.uk/ukpga/1996/56).
[^c1126254]: [1992 c.13](https://www.legislation.gov.uk/ukpga/1992/13).
[^c1126255]: [1980 c.44](https://www.legislation.gov.uk/ukpga/1980/44).
[^c1126256]: [1989 c.39](https://www.legislation.gov.uk/ukpga/1989/39).
[^c1126257]: [1992 c.37](https://www.legislation.gov.uk/ukpga/1992/37).
[^c1126258]: [S.I. 1986/594](https://www.legislation.gov.uk/uksi/1986/594) (N.I. 3.
[^c1126259]: [S.I. 1997/1772](https://www.legislation.gov.uk/uksi/1997/1772) (N.I. 15.
[^c1126260]: [1991 c.31](https://www.legislation.gov.uk/ukpga/1991/31)
[^c1126261]: S. 59(3)(b) power fully exercised: 1.9.2000 appointed by [S.I. 2000/2004](https://www.legislation.gov.uk/uksi/2000/2004), [art. 2](https://www.legislation.gov.uk/uksi/2000/2004/article/2)
[^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).
[^c1126273]: [1982 c.53](https://www.legislation.gov.uk/ukpga/1982/53).
[^c1126274]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126275]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126276]: [1995 c.4](https://www.legislation.gov.uk/ukpga/1995/4).
[^c1126277]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126278]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126280]: S. 77 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126283]: S. 78 repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126289]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126290]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126291]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126292]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126293]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c1126294]: S. 81(13) inserted (24.7.2002 coming into force in accordance with s. 67(4)(b)) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 67(3)(4)(b)](https://www.legislation.gov.uk/ukpga/2002/23/section/67/3/4/b)
[^c1126295]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126296]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c1126297]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126298]: [1993 c.34](https://www.legislation.gov.uk/ukpga/1993/34).
[^c1126299]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126300]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126301]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126302]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126303]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126304]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126305]: [1990 c.29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c1126306]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126307]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126308]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126309]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126310]: [1980 c.48](https://www.legislation.gov.uk/ukpga/1980/48).
[^c1126311]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126312]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126313]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126314]: [1991 c.31](https://www.legislation.gov.uk/ukpga/1991/31).
[^c1126315]: [1982 c.39](https://www.legislation.gov.uk/ukpga/1982/39).
[^c1126316]: [1983 c.56](https://www.legislation.gov.uk/ukpga/1983/56).
[^c1126317]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126318]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c1126319]: [1975 c.22](https://www.legislation.gov.uk/ukpga/1975/22).
[^c1126320]: [1987 c.16](https://www.legislation.gov.uk/ukpga/1987/16).
[^c1126321]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126322]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126323]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126324]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126325]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126326]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126327]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126328]: [1984 c.51](https://www.legislation.gov.uk/ukpga/1984/51).
[^c1126329]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126330]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126331]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126332]: [S. 110](https://www.legislation.gov.uk/ukpga/1999/16/section/110) applied (28.7.2000) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 117](https://www.legislation.gov.uk/ukpga/2000/17/section/117), [Sch. 33 para. 5(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/33/paragraph/5/2) (with [Sch. 33 para. 9(2)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/33/paragraph/9/2))
[^c1126333]: [1891 c.38](https://www.legislation.gov.uk/ukpga/1891/38).
[^c1126334]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126337]: [S. 111](https://www.legislation.gov.uk/ukpga/1999/16/section/111) repealed (with effect as mentioned in Sch. 20 Pt. V(2), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/2), Notes 1,2
[^c1126338]: [1963 c.25](https://www.legislation.gov.uk/ukpga/1963/25).
[^c1126339]: [1963 c.22](https://www.legislation.gov.uk/ukpga/1963/22)(N.I.).
[^c1126340]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39)(N.I.).
[^c1126342]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126346]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126349]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126350]: [1989 c.40](https://www.legislation.gov.uk/ukpga/1989/40).
[^c1126351]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126357]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126360]: [S. 122](https://www.legislation.gov.uk/ukpga/1999/16/section/122) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4(1)-(5)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4/1) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261), [reg. 5](https://www.legislation.gov.uk/uksi/1999/3261/regulation/5))
[^c1126361]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c1126362]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17)(N.I.).
[^c1126363]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126364]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126365]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126366]: [1990 c.29](https://www.legislation.gov.uk/ukpga/1990/29).
[^c1126373]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126374]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c1126375]: [S. 126](https://www.legislation.gov.uk/ukpga/1999/16/section/126) excluded (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 118(g)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/118/g) (as inserted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 3(2)](https://www.legislation.gov.uk/uksi/2000/634/regulation/3/2))
[^c1126376]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126377]: [S. 126(8)(a)](https://www.legislation.gov.uk/ukpga/1999/16/section/126/8/a) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)
[^c1126381]: S. 127 excluded (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 118(g)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/118/g) (as inserted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 3(2)](https://www.legislation.gov.uk/uksi/2000/634/regulation/3/2))
[^c1126382]: Words in s. 127(1)(b) substituted (*retrospectively*) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 29](https://www.legislation.gov.uk/ukpga/2000/17/section/29)
[^c1126383]: S. 127(3) substituted (1.4.2000) by SI. 2000/633, art. 2
[^c1126384]: [1882 c. 61](https://www.legislation.gov.uk/ukpga/1882/61); section 92 was amended by sections 3(1) and (3) and 4(4) of the [Banking and Financial Dealings Act 1971 (c. 80)](https://www.legislation.gov.uk/ukpga/1971/80).
[^c1126385]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126386]: S. 127(11) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)
[^c1126387]: [S. 129](https://www.legislation.gov.uk/ukpga/1999/16/section/129) modified (1.4.2000) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [reg. 121(3)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/121/3) (as substituted (1.4.2000) by [S.I. 2000/634](https://www.legislation.gov.uk/uksi/2000/634), [reg. 6](https://www.legislation.gov.uk/uksi/2000/634/regulation/6))
[^c1126388]: [S. 129(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/129/6) power fully exercised: 1.4.2000 appointed by [S.I. 2000/632](https://www.legislation.gov.uk/uksi/2000/632), [art. 2](https://www.legislation.gov.uk/uksi/2000/632/article/2)
[^c1126389]: [1994 c.9](https://www.legislation.gov.uk/ukpga/1994/9).
[^c1126390]: [1996 c.8](https://www.legislation.gov.uk/ukpga/1996/8).
[^c1126391]: S. 132 modified (24.11.2002) by [2002 c. 22](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para 53](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/53); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(1)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/1), [Sch. 1 Pt. 1](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/1)
[^c1126393]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c1126394]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) modified (24.11.2002) by [2002 c. 22](https://www.legislation.gov.uk/ukpga/2002/22), [s. 53](https://www.legislation.gov.uk/ukpga/2002/22/section/53), [Sch. 7 para. 53](https://www.legislation.gov.uk/ukpga/2002/22/schedule/7/paragraph/53); [S.I. 2002/2866](https://www.legislation.gov.uk/uksi/2002/2866), [art. 2(1)](https://www.legislation.gov.uk/uksi/2002/2866/article/2/1), [Sch. 1 Pt. 1](https://www.legislation.gov.uk/uksi/2002/2866/schedule/1/part/1)
[^c1126395]: [S. 133](https://www.legislation.gov.uk/ukpga/1999/16/section/133) partly in force: s. 133(1)(2)(4)(5) in force at Royal Assent, s. 133(3) not in force, see [s. 133(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/133/4)
[^c1126396]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126397]: [1968 c.13](https://www.legislation.gov.uk/ukpga/1968/13).
[^c1126398]: [1971 c.29](https://www.legislation.gov.uk/ukpga/1971/29).
[^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).
[^c1126437]: Sch. 6 para. 3(5) repealed (24.7.2002) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 141](https://www.legislation.gov.uk/ukpga/2002/23/section/141), [Sch. 40 Pt. 3(16)](https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/3/16)
[^c1126441]: Words in Sch. 6 para. 5 substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 104](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/104)
[^c1126442]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126443]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126444]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126445]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10) applied (with modifications) (10.5.2000) by [S.I. 2000/1085](https://www.legislation.gov.uk/uksi/2000/1085), [regs. 3-8](https://www.legislation.gov.uk/uksi/2000/1085/regulation/3) [Sch. 10](https://www.legislation.gov.uk/ukpga/1999/16/schedule/10) applied (S.) (28.1.2002) by [S.I. 1995/365](https://www.legislation.gov.uk/uksi/1995/365), Pt. W para. W14(2) (as inserted (28.1.2002) by [S.S.I. 2001/465](https://www.legislation.gov.uk/ssi/2001/465), [reg. 3](https://www.legislation.gov.uk/ssi/2001/465/regulation/3), [Sch. 1](https://www.legislation.gov.uk/ssi/2001/465/schedule/1))
[^c1126447]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126448]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126449]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/4) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126450]: [Sch. 11 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/5) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126451]: [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/6) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126452]: [Sch. 11 para. 7](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/7) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126453]: [Sch. 11 para. 8](https://www.legislation.gov.uk/ukpga/1999/16/schedule/11/paragraph/8) repealed (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 580](https://www.legislation.gov.uk/ukpga/2001/2/section/580), [Sch. 4](https://www.legislation.gov.uk/ukpga/2001/2/schedule/4)
[^c1126457]: Sch. 13 para. 4: figure in fourth entry substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 114(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/2/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 114(1)(b)(2)-(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/1/b/2)
[^c1126458]: Sch. 13 para. 4: figure in third entry entry substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 114(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/2/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 114(1)(a)(2)-(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/114/1/a/2)
[^c1126462]: Sch. 13 para. 6 modified (*retrospective* to 28.3.2000 and with effect as mentioned in s. 129(5) and [Sch. 34 para. 4(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/34/paragraph/4/3) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 129(3)(5)](https://www.legislation.gov.uk/ukpga/2000/17/section/129/3/5), [Sch. 34 para. 4(1)(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/34/paragraph/4/1/3) (with [s. 129(4)](https://www.legislation.gov.uk/ukpga/2000/17/section/129/4)) Sch. 13 para. 6 modified (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 3(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/3/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) Sch. 13 para. 6 modified (*retrospective* to 24.7.2002 with application as mentioned in Sch. 37 para. 3(3) of the amending act) by [2002 c. 23](https://www.legislation.gov.uk/ukpga/2002/23), [s. 116(2)(4)(5)](https://www.legislation.gov.uk/ukpga/2002/23/section/116/2/4/5), [Sch. 37](https://www.legislation.gov.uk/ukpga/2002/23/schedule/37), [para. 3](https://www.legislation.gov.uk/ukpga/2002/23/paragraph/3)
[^c1126463]: Sch. 13 para. 6(1) restricted (27.7.1999 with effect as mentioned in s. 112(6) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1991 c. 31](https://www.legislation.gov.uk/ukpga/1991/31), [s. 113(1)](https://www.legislation.gov.uk/ukpga/1991/31/section/113/1) (as inserted (27.7.1999 with effect as mentioned in [s. 112(6)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/6) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 112(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/112/4), [122](https://www.legislation.gov.uk/ukpga/1999/16/section/122), [Sch. 14 para. 27](https://www.legislation.gov.uk/ukpga/1999/16/schedule/14/paragraph/27))
[^c1126464]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)
[^c1126469]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)
[^c1126470]: [Sch. 13 Pt. I paras. 7-9](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I/paragraph/7) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(a)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/a)
[^c1126454]: [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10)
[^c1126455]: [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 118(10)(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/118/10/11) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 118](https://www.legislation.gov.uk/ukpga/2000/17/section/118) (with [s. 118(9)](https://www.legislation.gov.uk/ukpga/2000/17/section/118/9)) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 119(11)(12)](https://www.legislation.gov.uk/ukpga/2000/17/section/119/11/12) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 119](https://www.legislation.gov.uk/ukpga/2000/17/section/119) (with [s. 120](https://www.legislation.gov.uk/ukpga/2000/17/section/120)) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 122(8)(9)](https://www.legislation.gov.uk/ukpga/2000/17/section/122/8/9) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 122](https://www.legislation.gov.uk/ukpga/2000/17/section/122) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) [Sch. 13 Pt. I](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/I) excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)
[^c1126473]: [Sch. 13 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/11) table: figure in para. 1 substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 115(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 115(1)(a)(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/1/a/2/3)
[^c1126474]: [Sch. 13 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/12/3) table: words in para. 1 substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 116(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/116/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 116](https://www.legislation.gov.uk/ukpga/2000/17/section/116)
[^c1126475]: [Sch. 13 para. 12(3)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/12/3) table: figure in para. 1(a)(b) substituted (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 115(2)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/2) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 115(1)(b)(2)(3)](https://www.legislation.gov.uk/ukpga/2000/17/section/115/1/b/2/3)
[^c1126477]: [Sch. 13 Pt. II para. 14](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II/paragraph/14) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(b)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/b)
[^c1126478]: [Sch. 13 Pt. II para. 15](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II/paragraph/15) modified (28.11.2001) by [S.I. 2001/3746](https://www.legislation.gov.uk/uksi/2001/3746), [art. 7(1)(b)](https://www.legislation.gov.uk/uksi/2001/3746/article/7/1/b)
[^c1126471]: [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10)
[^c1126472]: [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) modified (*retrospective* to 28.3.2000 and with effect as mentioned in [s. 121(10)(11)](https://www.legislation.gov.uk/ukpga/2000/17/section/121/10/11) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 121(2)(10)-(12)](https://www.legislation.gov.uk/ukpga/2000/17/section/121/2/10) [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) [Sch. 13 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/part/II) excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)
[^c1126479]: Sch. 13 Pt. III para. 16 excluded (28.7.2000 with effect as mentioned in [s. 130(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/10) of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 130(1)(10)](https://www.legislation.gov.uk/ukpga/2000/17/section/130/1/10) Sch. 13 Pt. III para. 16 excluded (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92(1)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2) Sch. 13 Pt. III para. 16 amended (11.5.2001 with effect as mentioned in [s. 92(8)](https://www.legislation.gov.uk/ukpga/2001/9/section/92/8) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 92](https://www.legislation.gov.uk/ukpga/2001/9/section/92), [Sch. 30 para. 1(1)](https://www.legislation.gov.uk/ukpga/2001/9/schedule/30/paragraph/1/1); [S.I. 2001/3748](https://www.legislation.gov.uk/uksi/2001/3748), [art. 2](https://www.legislation.gov.uk/uksi/2001/3748/article/2)
[^c1126481]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126482]: [1942 c.21](https://www.legislation.gov.uk/ukpga/1942/21).
[^c1126487]: [1971 c.68](https://www.legislation.gov.uk/ukpga/1971/68).
[^c1126488]: [1971 c.27](https://www.legislation.gov.uk/ukpga/1971/27)(N.I.).
[^c1126489]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126490]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126491]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c1126506]: [Sch. 15 para. 1](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/1) restricted (27.7.1999 with effect as mentioned in s. 113(4) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1988 c. 39](https://www.legislation.gov.uk/ukpga/1988/39), [s. 143(2)](https://www.legislation.gov.uk/ukpga/1988/39/section/143/2) (as inserted (27.7.1999 with effect as mentioned in [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 113(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/3), [Sch. 16](https://www.legislation.gov.uk/ukpga/1999/16/schedule/16), [para. 11(2)](https://www.legislation.gov.uk/ukpga/1999/16/paragraph/11/2))
[^c1126507]: [1971 c.68](https://www.legislation.gov.uk/ukpga/1971/68).
[^c1126508]: [1971 c.27](https://www.legislation.gov.uk/ukpga/1971/27)(N.I).
[^c1126509]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126510]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126511]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126503]: [Sch. 15](https://www.legislation.gov.uk/ukpga/1999/16/schedule/15) modified (27.7.1999 with effect as mentioned in s. 113(4) of [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16)) by [1988 c. 39](https://www.legislation.gov.uk/ukpga/1988/39), [s. 143(4)(a)](https://www.legislation.gov.uk/ukpga/1988/39/section/143/4/a) (as inserted (27.7.1999 with effect as mentioned in [s. 113(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/4) of the amending Act) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 113(3)](https://www.legislation.gov.uk/ukpga/1999/16/section/113/3), [Sch. 16 para. 11](https://www.legislation.gov.uk/ukpga/1999/16/schedule/16/paragraph/11))
[^c1126512]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126513]: [1978 c.30](https://www.legislation.gov.uk/ukpga/1978/30).
[^c1126524]: [Sch. 17 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/4) repealed (with effect as mentioned in Sch. 20 Pt. V(5), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [s. 139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5), Notes
[^c1126525]: [Sch. 17 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/5) repealed (with effect as mentioned in Sch. 20 Pt. V(5), Notes 1, 2) by [1999 c. 16](https://www.legislation.gov.uk/ukpga/1999/16), [ss. 123(3)(4)](https://www.legislation.gov.uk/ukpga/1999/16/section/123/3/4), [139](https://www.legislation.gov.uk/ukpga/1999/16/section/139), [Sch. 20 Pt. V(5)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/V/5)
[^c1126529]: [1891 c.39](https://www.legislation.gov.uk/ukpga/1891/39).
[^c1126530]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126531]: [1947 c.44](https://www.legislation.gov.uk/ukpga/1947/44).
[^c1126532]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126533]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126534]: [1890 c.21](https://www.legislation.gov.uk/ukpga/1890/21).
[^c1126535]: [1891 c.38](https://www.legislation.gov.uk/ukpga/1891/38).
[^c1126540]: Words in Sch. 19 Pt. II para. 2(4) inserted (11.5.2001 with effect as mentioned in [s. 93(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/6) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(2)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/2)
[^c1126542]: [Sch. 19 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/4) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(2)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/2) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)
[^c1126543]: [Sch. 19 para. 4(6)(7)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/4/6/7) inserted (11.5.2001 with effect as mentioned in [s. 93(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/5) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(3)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/3)
[^c1126544]: [1986 c.41](https://www.legislation.gov.uk/ukpga/1986/41).
[^c1126545]: [1930 c.28](https://www.legislation.gov.uk/ukpga/1930/28).
[^c1126546]: [1954 c.23](https://www.legislation.gov.uk/ukpga/1954/23)(N.I).
[^c1126547]: [1985 c.54](https://www.legislation.gov.uk/ukpga/1985/54).
[^c1126548]: Sch. 19 Pt. II para. 6A inserted (11.5.2001 with effect as mentioned in [s. 93(6)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/6) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 93(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/93/4)
[^c1126537]: [Sch. 19 Pt. II](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/part/II) excluded (11.5.2001 with effect as mentioned in [s. 94(5)](https://www.legislation.gov.uk/ukpga/2001/9/section/94/5) of the amending Act) by [2001 c. 9](https://www.legislation.gov.uk/ukpga/2001/9), [s. 94(1)-(4)](https://www.legislation.gov.uk/ukpga/2001/9/section/94/1)
[^c1126552]: [Sch. 19 para. 14](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/14) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(3)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/3) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)
[^c1126553]: Words in [Sch. 19 Pt. IV para. 14(2)](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/part/IV/paragraph/14/2) substituted (1.12.2001 with effect as mentioned in art. 104(2) of the amending S.I.) by [S.I. 2001/3629](https://www.legislation.gov.uk/uksi/2001/3629), [art. 104(1)](https://www.legislation.gov.uk/uksi/2001/3629/article/104/1)
[^c1126557]: [1960 c.58](https://www.legislation.gov.uk/ukpga/1960/58).
[^c1126558]: [1964 c.33](https://www.legislation.gov.uk/ukpga/1964/33)(N.I.).
[^c1126559]: [1993 c.10](https://www.legislation.gov.uk/ukpga/1993/10).
[^c1126565]: [Sch. 19 para. 17](https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/17) modified (6.2.2000) by [S.I. 1997/1156](https://www.legislation.gov.uk/uksi/1997/1156), [reg. 4A(4)](https://www.legislation.gov.uk/uksi/1997/1156/regulation/4A/4) (as inserted (6.2.2000) by [S.I. 1999/3261](https://www.legislation.gov.uk/uksi/1999/3261),reg. 5)
[^c1126566]: [1946 c.64](https://www.legislation.gov.uk/ukpga/1946/64).
[^c1126567]: [1946 c.17](https://www.legislation.gov.uk/ukpga/1946/17)(N.I.).
[^c1126573]: Sch. 20 Pt. V in force at Royal Assent except for repeals in (4) which come into force on 1.10.1999
[^key-19ca392e4f52b2c81316459819e04156]: S. 30 repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-d848eeefa53e88cd4bd52bcf925c6a83]: [Sch. 3](https://www.legislation.gov.uk/ukpga/1999/16/schedule/3) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-87648aeec48b916d6b0c77b8f6435df3]: S. 31(9) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-8cc1323d7349a9d7add268ee540e804d]: S. 31(12) repealed (6.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1)
[^key-46e5b1908ea6e88ed2d4e805d89b8e86]: Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-1394ce4a78b4082e3f0a7df640daab09]: Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-89707b857d783486cf7651be97b6c288]: [Sch. 5 paras. 1-3](https://www.legislation.gov.uk/ukpga/1999/16/schedule/5/paragraph/1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-eb9e411448ef25b2a84b1717dbbb8aa7]: [Sch. 13](https://www.legislation.gov.uk/ukpga/1999/16/schedule/13) restricted (10.7.2003) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 125(1)](https://www.legislation.gov.uk/ukpga/2003/14/section/125/1) (with [s. 125(8)](https://www.legislation.gov.uk/ukpga/2003/14/section/125/8))
[^key-976eb451f58b721a8fadcdafd30b4d47]: S. 85(2)(a) modified (with effect in accordance with s. 153(4) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 153(2)(c)](https://www.legislation.gov.uk/ukpga/2003/14/section/153/2/c)
[^key-2b25e83ad11b83acab4124bd732c73a0]: [Sch. 18 para. 3 heading](https://www.legislation.gov.uk/ukpga/1999/16/schedule/18/part/I/crossheading/evidence-in-cases-of-fraudulent-conduct-etc) substituted (with effect in accordance with s. 206(5) of the amending Act) by [Finance Act 2003 (c. 14)](https://www.legislation.gov.uk/ukpga/2003/14), [s. 206(4)](https://www.legislation.gov.uk/ukpga/2003/14/section/206/4)
[^key-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-048bd20f304a8dedcc08cd0f5308c240]: Sch. 13 para. 16 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-36483e17e575758124d12973e8a184d7]: Words in Sch. 6 para. 2 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. 509(3)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-f9c5ae0fd2b943a35e0a5ffad5ad1f6b]: Words in Sch. 6 para. 2 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. 509(3)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-bc309658022f961cdb26a01847466a22]: Words in Sch. 6 para. 2 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. 509(3)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-9dad52066ad301124f2032ffef4bbaaa]: Words in Sch. 6 para. 2 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. 509(3)(d)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/d) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a360c982b0a762943b4bbaa9fb641501]: Words in Sch. 6 para. 2 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. 509(3)(e)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/3/e) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/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-3d4d3bc4b02e47e36e0f4ef393082b62]: Sch. 6 para. 6 and cross-heading 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. 509(5)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/5), [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-fef9c53c1777e10b9fed2168d01d4a13]: Words in Sch. 6 para. 3(3) 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. 509(4)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/4/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-90a4166bb8fe112f69fbfee49ca4b3c8]: Words in Sch. 6 para. 3(3) 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. 509(4)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/4/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-8ebe68f77e04724443989b9490130114]: Words in Sch. 6 para. 3(3) 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. 509(4)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/4/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-e5897de12166b64ff3348f955e161169]: Words in Sch. 6 para. 1(1) 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. 509(2)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-a965c1cc1946b4ac2f8a884b002c73a6]: Words in Sch. 6 para. 1(1) 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. 509(2)(b)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-3a21fab6850e8d353237759a03cd51a3]: Words in Sch. 6 para. 1(1) 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. 509(2)(c)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/509/2/c) (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-cc752cfd2ccb1aa0606812ed67c9794f]: Words in s. 63(1) inserted (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. 506](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/506) (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-23d0e82e65be4ffd1c655a48b18506a6]: Words in s. 85(7)(b) inserted (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. 508](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/508) (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-470810e02e5931fecc06d7850ab0da8e]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/1999/16/schedule/6/paragraph/5) excluded (6.4.2007) by [The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045)](https://www.legislation.gov.uk/uksi/2005/2045), [regs. 1](https://www.legislation.gov.uk/uksi/2005/2045/regulation/1), [20(2)](https://www.legislation.gov.uk/uksi/2005/2045/regulation/20/2) (with [reg. 60](https://www.legislation.gov.uk/uksi/2005/2045/regulation/60), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/2045/schedule/1))
[^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-cff537c1690e1438778077bf8e59e2df]: Sch. 6 para. 4 repealed (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [Sch. 10 para. 16(8)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/16/8), [Sch. 27 Pt. 2(10)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/2/10)
#### Abolition of existing relief in respect of children.
#### Aggregation of money gifts for relief in poor countries.
#### Phasing out of vocational training relief.
#### Deferred gains: application of taper relief.
#### Treatment of transfer fees under existing contracts.
#### Deferred gains: gain accruing on part disposal, etc.
#### Relief on distributions.
#### Deferred gains: application of taper relief.
#### Advance corporation tax: consequences of abolition.
#### Deferred gains: gain accruing on part disposal, etc.
#### Release or writing off of debt: interest on tax overpaid.
#### 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.
#### Charge and rates for 1999-00.
#### Further provision about married couple’s allowance.
#### Rate and fraction for corporation tax starting rate.
#### Further provision about married couple’s allowance.
#### Maintenance payments.
#### Repayments attracting repayment supplement.
#### Group relief: consequences of reduction in surrenderable amount.
#### 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.
#### Conditional acquisition of shares.
#### Further provision about married couple’s allowance.
#### Advance corporation tax: consequences of abolition.
#### Court common investment funds.
#### 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.
#### Aggregation of money gifts for relief in poor countries.
#### Employees seconded to educational establishments.
#### Expenditure on film production and acquisition.
#### Treatment of transfer fees under existing contracts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
#### Provision of motor cycle or cycle parking facilities.
#### Expenditure on film production and acquisition.
#### Income of unmarried child of settlor.
#### Release or writing off of debt: interest on tax overpaid.
#### Excluded oil.
#### PRT returns.
#### Gifts.
#### Interest on repayment of duty overpaid etc.
#### Minor amendments of exceptions to general charge.
#### 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 ”.
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.
2007-07-19
Finance Act 1999
2007-04-06
Finance Act 1999
2006-07-19
Finance Act 1999
2006-04-06
Finance Act 1999
2005-08-12
Finance Act 1999
2005-07-20
Finance Act 1999
2005-04-18
Finance Act 1999
2005-04-07
Finance Act 1999
2005-04-06
Finance Act 1999
2005-02-11
Finance Act 1999
2004-11-28
Finance Act 1999
2004-09-28
Finance Act 1999
2004-07-22
Finance Act 1999
2004-04-01
Finance Act 1999
2003-12-29
Finance Act 1999
2003-12-01
Finance Act 1999
2003-07-25
Finance Act 1999
2003-07-10
Finance Act 1999
2003-04-06
Finance Act 1999
2002-07-24
Finance Act 1999
2002-04-23
Finance Act 1999
1999-07-27
Finance Act 1999
original version
Text at this date