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
2007-07-19
Finance Act 1999
2007-04-06
Finance Act 1999
2006-07-19
Finance Act 1999
Changes on 2006-07-19
@@ -14,7 +14,7 @@
### Hydrocarbon oil duties
#### Meaning of “business”.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 2
@@ -164,7 +164,7 @@
## Part II — Value added tax
#### Works of art, antiques, etc
#### Exclusion of charge in case of individual pension accounts
##### 12
@@ -506,49 +506,7 @@
##### 28
- (1) After section 13 of the Taxes Act 1988 there shall be inserted the following section—
> (13AA)
> (1) Where in any accounting period the profits of a qualifying company do not exceed the first relevant amount, the company may, instead of making a claim under section 13(1), claim that the corporation tax charged on its basic profits for that period shall be calculated as if the rate of corporation tax were such rate (to be known as the “*corporation tax starting rate*”), lower than the small companies’ rate, as Parliament may from time to time determine.
> (2) Where in any accounting period the profits of a qualifying company exceed the first relevant amount but do not exceed the second relevant amount, the company may, instead of making a claim under section 13(1), claim that the corporation tax charged on its basic profits for that period shall be—
> (a) calculated as if the rate of corporation tax were the small companies’ rate; and
> (b) then reduced by the sum specified in subsection (3) below.
> (3) That sum is the sum equal to such fraction as Parliament may from time to time determine of the following amount—
> $(R2-P)xIP$
> where—
> - R2 is the second relevant amount;
> - P is the amount of the profits; and
> - I is the amount of the basic profits.
> (4) The first and second relevant amounts mentioned above shall be determined as follows—
> (a) where the company has no associated company in the accounting period, those amounts are £10,000 and £50,000 respectively;
> (b) where the company has one or more associated companies in the accounting period—
> (i) the first relevant amount is £10,000 divided by one plus the number of those associated companies, and
> (ii) the second relevant amount is £50,000 divided by one plus the number of those associated companies.
> (5) Subsections (4) and (5) of section 13 shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (3) of that section.
> (6) For an accounting period of less than 12 months the relevant amounts determined in accordance with subsection (4) above shall be proportionately reduced.
> (7) The profits and the basic profits of a company for an accounting period shall be determined for the purposes of this section as they are for the purposes of section 13.
> (8) In this section “*qualifying company*”, in relation to an accounting period, means a company which—
> (a) is resident in the United Kingdom;
> (b) is not a close investment-holding company (as defined in section 13A) at the end of that period; and
> (c) is not an investment trust which for that period has any eligible rental income (within the meaning of section 508A).
- (2) In section 13A(1) of the Taxes Act 1988 (close investment-holding companies), after “section 13(1)” there shall be inserted “ or 13AA(8) ”.
- (3) In section 468(1A) of that Act (taxation of authorised unit trusts), at the end there shall be inserted “ and sections 13 and 13AA shall not apply ”.
- (4) In paragraph 1(a) of Schedule 12 to the Finance Act 1989 (provision of information for the purposes of close companies provisions), for “13A” there shall be substituted “ 13 to 13A ”.
- (5) In paragraph 8(1) of Schedule 18 to the Finance Act 1998 (tax calculation in company tax return), after “section 13(2)” there shall be inserted “ or 13AA(2) ”.
- (6) Subsections (1) to (5) above have effect, subject to subsection (7) below, in relation to corporation tax for the financial year 2000 or any subsequent financial year.
- (7) In the case of an accounting period beginning before 1st April 2000 and ending on or after that date—
- (a) section 13AA of the Taxes Act 1988 shall apply as if the different parts of that accounting period falling in the different financial years were separate accounting periods;
- (b) where a claim is made under section 13AA in relation to the part of that period beginning with 1st April 2000, section 13 of that Act shall also so apply; and
- (c) for the purposes of treating different parts of an accounting period as separate accounting periods in accordance with paragraphs (a) and (b) above, the profits and basic profits of the company for that period shall be attributed to the different parts of it according to the financial year in which, for the purposes of section 8 of that Act, they are taken to arise.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Rate and fraction for corporation tax starting rate
@@ -6196,9 +6154,9 @@
#### Increased rebate on higher octane unleaded petrol.
#### Rates of tobacco products duty.
#### The general rate of vehicle excise duty.
#### Drawback of duty on exportation.
#### Rates of gaming duty.
#### Rates of duty for goods vehicles.
@@ -6206,904 +6164,926 @@
#### Assignment of debts.
#### Penalties for incorrect certificates.
#### Groups of companies.
#### Groups of companies.
#### Meaning of “business”.
#### Corporation tax starting rate.
#### Corporation tax starting rate.
#### Children’s tax credit.
#### Restriction of MCA to those reaching 65 before 2000-01.
#### Limit on relief for interest.
#### Provision and support of bus services.
#### Conditional acquisition of shares.
#### Provision of motor cycle or cycle parking facilities.
#### Conditional acquisition of shares.
#### Meaning of conditional interests in shares.
#### Exemption for mobile telephones.
#### Limited exemption for computer equipment.
#### Cars available for private use.
#### Provision of motor cycle or cycle parking facilities.
#### Exemption certificates.
#### 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))
[^c1126226]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^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)
[^c1126438]: Sch. 6 para. 4 modified (13.10.1999) by 1997/473, reg. 53B (as inserted (13.10.1999) by [S.I. 1999/2636](https://www.legislation.gov.uk/uksi/1999/2636), [reg. 7](https://www.legislation.gov.uk/uksi/1999/2636/regulation/7))
[^c1126439]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126441]: Words in Sch. 6 para. 5 substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 104](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/104)
[^c1126442]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126443]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126444]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^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-85fd154962804a07352d1449c9aacc39]: Sch. 6 para. 4(3)(3A) substituted for Sch. 6 para. 4(3) (6.4.2005 with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)](https://www.legislation.gov.uk/uksi/2004/2310), [art. 1(2)](https://www.legislation.gov.uk/uksi/2004/2310/article/1/2), [Sch. para. 51(2)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/51/2)
[^key-7ea3b37ce65c16f232afca0b7a43b6c1]: Words in Sch. 6 para. 4(4) substituted (6.4.2005 with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)](https://www.legislation.gov.uk/uksi/2004/2310), [art. 1(2)](https://www.legislation.gov.uk/uksi/2004/2310/article/1/2), [Sch. para. 51(3)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/51/3)
[^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-e2718725d10bd48744e052964956baaf]: S. 22(8) 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-454a6ac0cd965e88f17ce04f6e0f7b82]: S. 22(9)(a)(b) 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-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-458642f4be0224889eaf55538982dbab]: [Sch. 6 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/6/paragraph/4) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [43](https://www.legislation.gov.uk/uksi/2005/2014/regulation/43)
[^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)
#### Abolition of existing relief in respect of children.
#### Limit on relief for interest.
#### Repayments attracting repayment supplement.
#### 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.
#### Charge and main rate for financial year 2000.
#### Corporation tax starting rate.
#### Children’s tax credit.
#### Restriction of MCA to those reaching 65 before 2000-01.
#### Limit on relief for interest.
#### Rate and fraction for corporation tax starting rate.
#### Further provision about married couple’s allowance.
#### Maintenance payments.
#### Repayments attracting repayment supplement.
#### Conditional acquisition of shares.
#### Provision of motor cycle or cycle parking facilities.
#### Conditional acquisition of shares.
#### Meaning of conditional interests in shares.
#### Exemption for mobile telephones.
#### Limited exemption for computer equipment.
#### Cars available for private use.
#### Provision of motor cycle or cycle parking facilities.
#### Exemption certificates.
#### Provision and support of bus services.
#### 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.
#### Rate and fraction for corporation tax starting rate.
#### Further provision about married couple’s allowance.
#### Provision and support of bus services.
#### 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.
#### Company tax returns, etc.
#### Sale and lease-back: ring fence profits.
#### Sale and lease-back: ring fence profits.
#### PRT returns.
#### Business assets: roll-over relief.
#### Penalties.
#### Penalties.
#### Gifts.
#### Interest and penalties on late stamping.
#### General amendment of charging provisions.
#### Power to exempt UK depositary interests in foreign securities.
#### 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—
#### 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 ”.
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))
[^c1126226]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c1126227]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126228]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126229]: [1998 c.36](https://www.legislation.gov.uk/ukpga/1998/36).
[^c1126235]: [1988 c.39](https://www.legislation.gov.uk/ukpga/1988/39).
[^c1126238]: S. 47 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(3) Note of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(3)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/3)
[^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)
[^c1126438]: Sch. 6 para. 4 modified (13.10.1999) by 1997/473, reg. 53B (as inserted (13.10.1999) by [S.I. 1999/2636](https://www.legislation.gov.uk/uksi/1999/2636), [reg. 7](https://www.legislation.gov.uk/uksi/1999/2636/regulation/7))
[^c1126439]: [1989 c.26](https://www.legislation.gov.uk/ukpga/1989/26).
[^c1126441]: Words in Sch. 6 para. 5 substituted (22.3.2001 with effect as mentioned in [s. 579(1)](https://www.legislation.gov.uk/ukpga/2001/2/section/579/1) of the amending Act) by [2001 c. 2](https://www.legislation.gov.uk/ukpga/2001/2), [s. 578](https://www.legislation.gov.uk/ukpga/2001/2/section/578), [Sch. 2 para. 104](https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/104)
[^c1126442]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126443]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^c1126444]: [1992 c.12](https://www.legislation.gov.uk/ukpga/1992/12).
[^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-85fd154962804a07352d1449c9aacc39]: Sch. 6 para. 4(3)(3A) substituted for Sch. 6 para. 4(3) (6.4.2005 with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)](https://www.legislation.gov.uk/uksi/2004/2310), [art. 1(2)](https://www.legislation.gov.uk/uksi/2004/2310/article/1/2), [Sch. para. 51(2)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/51/2)
[^key-7ea3b37ce65c16f232afca0b7a43b6c1]: Words in Sch. 6 para. 4(4) substituted (6.4.2005 with effect in accordance with art. 1(2) of the amending S.I.) by [The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)](https://www.legislation.gov.uk/uksi/2004/2310), [art. 1(2)](https://www.legislation.gov.uk/uksi/2004/2310/article/1/2), [Sch. para. 51(3)](https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/51/3)
[^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-e2718725d10bd48744e052964956baaf]: S. 22(8) 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-454a6ac0cd965e88f17ce04f6e0f7b82]: S. 22(9)(a)(b) 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-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-26d6d60b7d5c4152a0919c154e80bb47]: Word in Sch. 13 para. 4 substituted (with application in accordance with s. 95(5) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [s. 95(3)](https://www.legislation.gov.uk/ukpga/2005/7/section/95/3)
[^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-458642f4be0224889eaf55538982dbab]: [Sch. 6 para. 4](https://www.legislation.gov.uk/ukpga/1999/16/schedule/6/paragraph/4) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014)](https://www.legislation.gov.uk/uksi/2005/2014), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2005/2014/regulation/1/1), [43](https://www.legislation.gov.uk/uksi/2005/2014/regulation/43)
[^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))
#### Abolition of existing relief in respect of children.
#### Maintenance payments.
#### Maintenance payments.
#### Expenditure on film production and acquisition.
#### Treatment of transfer fees under existing contracts.
#### Court common investment funds.
#### Relief on distributions.
#### Deferred gains: application of taper relief.
#### Deferred gains: gain accruing on part disposal, etc.
#### Deferred gains: gain accruing on part disposal, etc.
#### Release or writing off of debt: interest on tax overpaid.
#### Advance corporation tax: consequences of abolition.
#### Release or writing off of debt: interest on tax overpaid.
#### Group relief: consequences of reduction in surrenderable amount.
#### Penalties.
#### Power to exempt UK depositary interests in foreign securities.
#### 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.
#### Charge and main rate for financial year 2000.
#### Rate and fraction for corporation tax starting rate.
#### Further provision about married couple’s allowance.
#### Maintenance payments.
#### Repayments attracting repayment supplement.
#### Provision and support of bus services.
#### Employees seconded to educational establishments.
#### Deferred gains: application of taper relief.
#### Release or writing off of debt: interest on tax overpaid.
#### Advance corporation tax: consequences of abolition.
#### Interest and penalties on late stamping.
#### General amendment of charging provisions.
#### Interest on unpaid customs debts.
#### 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.
#### Charge and rates for 1999-00.
#### Rate and fraction for corporation tax starting rate.
#### Further provision about married couple’s allowance.
#### Provision and support of bus services.
#### Aggregation of money gifts for relief in poor countries.
#### Group relief: consequences of reduction in surrenderable amount.
#### 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).
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