Finance Act 2000

[^key-875555874cffdc8e80d3ba52d8494bee]: Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(b) (with reg. 72, Sch. 4)

[^key-19c4806e2134853d3a9239ca4999a589]: Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(c) (with reg. 72, Sch. 4)

[^key-a434c2d7579bca65b6aaf88239426667]: Words in Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(d) (with reg. 72, Sch. 4)

[^key-1e47138e3043562b3636493ae870ea62]: Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(e) (with reg. 72, Sch. 4)

[^key-05a4fccf06e020279223abeb325d537f]: Sch. 15 para. 26(1)(ha)-(hc) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 2(a), 10 (with Sch. 11 para. 11)

[^key-5334498c7d5f106f997674caa78e363e]: Words in Sch. 15 para. 26(2) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 2(b), 10 (with Sch. 11 para. 11)

[^key-e1b28b35a758285ee243bdb39a3bd371]: Words in Sch. 15 para. 58(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 26(a)(i) (with art. 4)

[^key-c3e4e28631b5fbf697d2ca8e1c146b58]: Words in Sch. 15 para. 58(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 26(a)(ii) (with art. 4)

[^key-81d9a3256186ee1db883425901435916]: Sch. 15 para. 58(6) repealed (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 26(b), Sch. (with art. 4)

[^key-14963382c891cc1d514554d78df6975e]: Sch. 15 paras. 30A-30C and cross-heading inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 3, 10 (with Sch. 11 para. 11)

[^key-ceebc304821a4ac6799ac1c5f80c4e5d]: S. 37 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(e)

[^key-ae8947ea1da422a2265dc7ee527fce8f]: S. 66 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(c)

[^key-f0e7d4d8c262393c072b253c4ac795a4]: S. 67 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(c)

[^key-f9d4c30ea7e59a2237d2b9236efeb233]: Sch. 6 para. 19(4A) omitted (with effect in accordance with s. 149(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 149(1)

[^key-43992f53d5a3381ab5459b95476c0f40]: Sch. 6 para. 135(1)(c) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 8(b)

[^key-47e800f83d4f5bbdf9b1386f86f70471]: Sch. 6 para. 135(1)(d) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 8(b)

[^key-9deb5aef085ca1b408e9be908d241193]: Word in Sch. 6 para. 135(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 8(a)

[^key-8a16cd0836a7b2ee688867ec41921d98]: Sch. 6 para. 143(2)(a) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 150

[^key-f45e4ce394defd758b974de7ffd1f6fc]: Sch. 22 para. 84 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 22

[^key-55302a7edd86de2b9d6ae99f452d64f2]: Sch. 22 para. 86 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 22

[^key-332758274724d61796c58d9a233e85af]: Words in Sch. 22 para. 87(1)(a) substituted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 19(2)

[^key-f3ea862111887e2ccfabce10b041ae25]: Words in Sch. 22 para. 94(2) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 19(3)

[^key-44181626b0a36436c299da3f2ec6ce34]: Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.

[^key-069fef728dfb1a0136091eb77be73553]: Sch. 6 para. 121 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 288(2) (with Sch. 3 paras. 2-4)

[^key-0568c63f453cf0af4efa2b7c7c463ac2]: Sch. 6 paras. 121A-121G and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 289 (with Sch. 3 paras. 2-4)

[^key-b69a7d4954fe3f2d7c78de807ad88034]: Sch. 6 para. 122 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 290(2) (with Sch. 3 paras. 2-4)

[^key-fa1662ec25e098165dd87ff9d6e61344]: Sch. 6 paras. 98-100 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(h) (with savings in relation to paras. 98, 99 by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511, art. 4(d)); S.I. 2009/571, art. 2 (with art. 6)

[^key-66b92d57902f00b60a96a9c8ebf9373a]: Sch. 20 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 469, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-117cfca246c68e8aab2a5c5ae4437e06]: S. 50 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-62b281e75a98eebceaaf3c8561255f4c]: S. 69(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3e2f1f1c041f515fa89dfea75f1d9fab]: S. 143(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 466, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-6702ea5eb4ca4d0b0488cab96bf17e92]: Words in Sch. 6 para. 41(5)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 20(2)

[^key-d50bb2f13f7333a15932b4fbd10b4af0]: Words in Sch. 6 para. 121(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 288(3) (with Sch. 3 paras. 2-4)

[^key-6ec729ae39da5969e93b2fa96d86a5a7]: Word in Sch. 6 para. 121(1)(h) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 288(4) (with Sch. 3 paras. 2-4)

[^key-eb9cc083e450f0fa0516b63ebf4dca3a]: Sch. 6 para. 121(2)-(9) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 288(5) (with Sch. 3 paras. 2-4)

[^key-42ac5509a42895bb0b93672302c38546]: Sch. 6 para. 122(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 290(3) (with Sch. 3 paras. 2-4)

[^key-ae07b39c09c521b8cd64154cb63e6212]: Sch. 6 para. 122(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 290(4) (with Sch. 3 paras. 2-4)

[^key-a04a115e6324d007ef7feb1304d124bd]: Sch. 6 para. 122(2A)(2B) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 290(5) (with Sch. 3 paras. 2-4)

[^key-aa34672521f26b9b054eb797054610ef]: Word in Sch. 6 para. 123(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(2)(a) (with Sch. 3 paras. 2-4)

[^key-547543389a9814865219761623c0f300]: Words in Sch. 6 para. 123(1)(a) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(2)(b) (with Sch. 3 paras. 2-4)

[^key-c0f17aab18d875d0c6414a6bdf07f491]: Word in Sch. 6 para. 123(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(3)(a) (with Sch. 3 paras. 2-4)

[^key-da56b0e16c0199aa6a7b51f3fadb96bd]: Words in Sch. 6 para. 123(2)(b) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(3)(b)(i) (with Sch. 3 paras. 2-4)

[^key-5177f428ae58af21cd60704badf2fdcd]: Words in Sch. 6 para. 123(2)(b) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(3)(b)(ii) (with Sch. 3 paras. 2-4)

[^key-e59ef56eb3db9566678ba582ab50315a]: Word in Sch. 6 para. 123(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(4) (with Sch. 3 paras. 2-4)

[^key-7bcd81085610cd04ed7887f124cf2394]: Word in Sch. 6 para. 123(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(5)(a) (with Sch. 3 paras. 2-4, 9(2)(e))

[^key-4d4a4fa5d7153e2cba7a5eab362c6f44]: Words in Sch. 6 para. 123(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(5)(b) (with Sch. 3 paras. 2-4, 9(2)(e))

[^key-93c439d243203122e881e1e138ee8979]: Word in Sch. 6 para. 123(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(6)(a) (with Sch. 3 paras. 2-4, 9(2)(e))

[^key-f8670ebce080feae722b957a260da49e]: Words in Sch. 6 para. 123(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(6)(b) (with Sch. 3 paras. 2-4, 9(2)(e))

[^key-d1da2305689fc34a4c91209c36298d2e]: Word in Sch. 6 para. 123(6)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(7)(a) (with Sch. 3 paras. 2-4, 9(2)(e))

[^key-998022af7743ccf38e9d41edac631807]: Words in Sch. 6 para. 123(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(7)(b) (with Sch. 3 paras. 2-4, 9(2)(e))

[^key-cb67579db16f2d7c82bff5a54d1ec235]: Sch. 6 para. 123(6A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(8) (with Sch. 3 paras. 2-4)

[^key-9d80a1314a6edd9f0c1a0c848958afcd]: Sch. 6 para. 123(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(9) (with Sch. 3 paras. 2-4)

[^key-b03de63b1906843505b77028f7f69f72]: Words in Sch. 6 para. 125(8)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 20(5)

[^M_F_7c486634-9700-4109-9edf-c71ed28f1e21]: Words in Sch. 6 para. 146(5)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 20(7)

[^key-bbb130433791b92a6ed7c774a33c3c2d]: Words in Sch. 6 para. 147 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 292(2)

[^key-7890ef049af5f1465cb7ce263ea2da5b]: Words in Sch. 6 para. 147 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 292(3)

[^key-1702104a3b47fbe11fb1f7d99a9fb919]: Sch. 12 para. 17 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 467, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d8cb05ccf0c4c81f2629c228a04aafb1]: Sch. 12 para. 18 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 467, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-aa4e7cd36c3be6fd230465d3773c89aa]: Words in Sch. 15 para. 60(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 468, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9308ed591f8cb316dbec673e1ffbd38f]: Word in Sch. 15 para. 91(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 293(2)(a)

[^key-874d9f7adc1cce5571af89233357240a]: Words in Sch. 15 para. 91(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 293(2)(b)

[^key-331d88ac07bc1de536c4561b91d83cfe]: Word in Sch. 15 para. 92(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 293(3)

[^key-97c2658cc5d101622c20927ee3c216a2]: Words in Sch. 22 para. 43(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 294(2)

[^key-7dfc565307033dcef6824231f444e4ad]: Words in Sch. 22 para. 50(2)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(2)(a) (with Sch. 2 Pts. 1, 2)

[^key-902df8f03ed2696e157a2ccfbbf1478e]: Words in Sch. 22 para. 50(2)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(2)(b) (with Sch. 2 Pts. 1, 2)

[^key-88d0c61c0a51bcc530744e6506b1567c]: Sch. 22 para. 51(3) substituted for Sch. 22 para. 51(3)(4) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(3) (with Sch. 2 Pts. 1, 2)

[^key-296726a5944e0d75e458a7a601402d62]: Words in Sch. 22 para. 61(6) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(4) (with Sch. 2 Pts. 1, 2)

[^key-d412a8d5e7b83192e609b4b6103febf4]: Words in Sch. 22 para. 62(6) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(5) (with Sch. 2 Pts. 1, 2)

[^key-4c2ea05e58fdc2219da918767cc0ef16]: Words in Sch. 22 para. 63(2)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(6)(a) (with Sch. 2 Pts. 1, 2)

[^key-87e31dfa15290be216ea7eab9fda1b36]: Words in Sch. 22 para. 63(2)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(6)(b) (with Sch. 2 Pts. 1, 2)

[^key-065c3ab181830f0ae6e314aff6128f87]: Words in Sch. 22 para. 63(2)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 470(6)(c) (with Sch. 2 Pts. 1, 2)

[^key-dea8a112f9f7fc98dc41fe3eba8e4276]: Words in Sch. 22 para. 126(5)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 294(3)

[^key-e83762c7014cc3edf9107b2d7077cf97]: Sch. 29 para. 44 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-639dfe72caa9c4e764bbd60cc4acefa7]: Word in Sch. 38 para. 4(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 295(2)

[^key-f6f56e10ece34474981624742994e228]: Sch. 2 para. 3(1)(b) omitted (retrospective to 1.6.2009) by virtue of Finance Act 2009 (c. 10), s. 22(11)(a)(12)

[^key-a027ee090fff36cd5e1c0531047d28ea]: Sch. 6 para. 45B inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 1

[^key-061d11ab23c307843621074a609cc3e7]: S. 18(1)-(5) omitted (with effect in accordance with Sch. 5 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(b)(i)

[^key-145397d4b831e355d8997d2efd32e58e]: S. 18(7) omitted (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(b)(ii)

[^key-776b598557228a68881182e34f8327f1]: S. 39(8)(9) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(k)

[^key-087300bfe9b982cfc1a23b8b89a0b4c6]: S. 101 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(a)

[^key-8461d4c09f137190243696ff141d4c06]: Words in Sch. 6 para. 40(1) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 3(2)

[^key-04e10e406aa396702e49aa7831e7a176]: Sch. 6 para. 40(3) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 3(3)

[^key-0af49cfacc073892e730bc15ad71654a]: Words in Sch. 6 para. 41(2A) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 4

[^key-6763c9c82d14ea14f868a98e38aa510c]: Sch. 6 para. 42(1A) inserted (with effect where the certification period begins on or after 1.4.2009) by Finance Act 2009 (c. 10), s. 118(2), Sch. 59 para. 5

[^key-7e3e65c7b119b1522b1dc58803088e0e]: Sch. 6 para. 44(2A)-(2D) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(2)

[^key-1ec3c8c98a16827216f00cdb8a228983]: Words in Sch. 6 para. 44(2) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(3)(a)

[^key-385267e09586f4976d212229d80c6191]: Words in Sch. 6 para. 44(2) substituted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 6

[^key-aabaf411c4cabc0c41125085bac98960]: Words in Sch. 6 para. 91(5) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 8(2)

[^key-92f6fe3a324a1947de95bb457ac4d664]: Words in Sch. 6 para. 147 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(3)(b)

[^key-9f4d3ff386a70fb7dca94b81b9bc0aa4]: Words in Sch. 6 para. 147 substituted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 9

[^key-52f6fd1475dbbea22489b7437c3e5bf8]: Word in Sch. 15 para. 36(1) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 8(2)

[^key-2cc296c4c88ffc3c63dff2bdc81ff6ff]: Sch. 15 para. 36(1A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 8(3)

[^key-4ab36b51fa3144f3ef6d06854ab2ec85]: Words in Sch. 15 para. 36(1B) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 8(4)

[^key-f75bf405668f80ae4c49c6cadc03d293]: Words in Sch. 15 para. 36(1C) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 8(5)

[^key-2a062aa9d6190884dcd904aa78364a9e]: Words in Sch. 15 para. 36(5) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 8(6)

[^key-6be7a73cdf3ee0a2fede6dcedf6fceac]: Sch. 30 para. 13 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(f) (with Sch. 16 paras. 78)

[^key-1b19ab5f20f31073be99ba5d5a7ea415]: Sch. 30 para. 21 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(b)

[^key-bbdae5d89ca30732f05f45dadbea0539]: Sch. 30 para. 22 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(b)

[^key-cda668d2c2c1a17a91267e3054e04817]: Sch. 31 para. 7(2)-(7) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(b) (with Sch. 16 paras. 13-20)

[^key-54bc58be8b3437e5b0dd25a62e553188]: Sch. 31 para. 7(10)(11) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(b) (with Sch. 16 paras. 13-20)

[^key-78d0d0c33799ba9c2d9a7d5e9c6db648]: Sch. 15 para. 93 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 76(6)(a), 1184(1) (with Sch. 2)

[^key-c01c0a3eddd95797b1dec6b9a63c328f]: Sch. 30 paras. 5-9 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-5bcee062e781b98b44bd2ea43c10f659]: Sch. 30 paras. 15-17 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-94b1a465f6b454eee5cd4558e9f8a16f]: Sch. 30 paras. 23-25 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-159022238619f6bcce5fc48b9e9d55ce]: Sch. 28 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 317, Sch. 3 Pt. 1 (with Sch. 2)

[^key-87274ce99e976d2652a4b1d0b13613a2]: Sch. 27 paras. 1-6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-1bad41f0ffb5262e40194f43ab1659d9]: S. 36 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f02c2117c84e68fec6eb41e35af00830]: S. 40 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-27f4dd951fe9f306fbe7ee89159415e8]: S. 41(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-e8f1acb8f89d38d08aa85bbfd5a3fe5f]: S. 43 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4330ba78b9b2cbc71405b1875d59b552]: S. 46 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 309, Sch. 3 Pt. 1 (with Sch. 2)

[^key-ae076a264cf94c2d2841f91ba4c74175]: S. 63(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-30b6b85a06e365c9f9cdc85e7e53cf0b]: S. 78 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-0567f5b73039516f75d23289e0ad5ba9]: S. 86 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5d53211c0d49ed1ac175bb1026ec0431]: S. 98 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 310, Sch. 3 Pt. 1 (with Sch. 2)

[^key-f8a9faada84221d8d69b6fa17991a9e5]: S. 100 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6d4923191b51faf7ec3e62f4d8597269]: Words in s. 119(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 311 (with Sch. 2)

[^key-a59ad4d680d440ce35a4d91c4ea432f7]: Words in s. 120(7) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 312 (with Sch. 2)

[^key-970cd64524b688a338372cf9d3df37cf]: Words in s. 121(8) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 313 (with Sch. 2)

[^key-fdd461032b7674afcb43dc341b02ca42]: S. 136(2) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(k)(i); S.I. 2009/511, art. 2 (with art. 4)

[^key-1fef4be16387160d5808ab615de8b9ff]: S. 144 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 97, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-e35ceaaa63a818a8488a2bbac9320a21]: Words in Sch. 6 para. 12(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 314(2) (with Sch. 2)

[^key-62b43a403f1dc3ec6cefe2410839bc79]: Sch. 6 para. 55(2)-(6) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(k)(ii); S.I. 2009/511, art. 2 (with art. 4)

[^key-753809f2fcfe970a1cd46495d1ae9479]: Words in Sch. 6 para. 64(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 33; S.I. 2010/867, art. 2(1) (with art. 16)

[^key-0f8b2ad0b77a8abd9fdb7aa4b3e17641]: Words in Sch. 6 para. 66(10) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 34; S.I. 2010/867, art. 2(1) (with art. 17)

[^key-b155a8344076b38c828c0967896e55ba]: Sch. 6 para. 80(3)(3A) substituted for Sch. 6 para. 80(3) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(3); S.I. 2010/867, art. 2(1) (with art. 19)

[^key-e477f317a48d7818de86443cb356c82f]: Words in Sch. 6 para. 80(1)(b) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(2); S.I. 2010/867, art. 2(1) (with art. 18)

[^key-bfc4dca5cb20eeaf328e242d4f36f90f]: Words in Sch. 6 para. 80(4)(a) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(4)(a); S.I. 2010/867, art. 2(1) (with art. 20)

[^key-58f02e5773ef2915d4373d596254ea34]: Sch. 6 para. 80(4)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(4)(b); S.I. 2010/867, art. 2(1) (with art. 20)

[^key-8da022ea01f842ec78a020781a9b5a6a]: Sch. 6 para. 108(2)(2A) substituted for Sch. 6 para. 108(2) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(3); S.I. 2010/867, art. 2(1) (with art. 22)

[^key-7f6e021f354d222abac53f12b34a6a8b]: Words in Sch. 6 para. 108(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(2); S.I. 2010/867, art. 2(1) (with art. 21)

[^key-0ef65f602a0ee9f8851cf248e268de70]: Words in Sch. 6 para. 108(3)(a) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(4)(a); S.I. 2010/867, art. 2(1) (with art. 23)

[^key-c0968d9d143abf774f319c2d294db125]: Sch. 6 para. 108(3)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(4)(b); S.I. 2010/867, art. 2(1) (with art. 23)

[^key-96dcd50929f6da0a9aba4de27134ac31]: Sch. 6 para. 124 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8 (with art. 6)

[^key-57a8555eff46d9f9bd06c2caf2767be0]: Sch. 6 para. 125(4) substituted for Sch. 6 para. 125(4)(5) (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 19(2); S.I. 2010/815, art. 2

[^key-b34af57bc44c7d355e515be7f15b69c2]: Words in Sch. 6 para. 125(9) omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 19(3); S.I. 2010/815, art. 2

[^key-0ecde16906b7df29386e13433fa7d4a9]: Sch. 6 para. 126 omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 20; S.I. 2010/815, art. 2

[^key-d75ef3779e2d8827692ce9f4c3779f64]: Sch. 6 para. 127 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8 (with art. 6)

[^key-3a69ab60c9588e6276f0d2f5f84524ed]: Sch. 6 para. 128 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8

[^key-6c2a291148f973e817d5a92fd4f00832]: Sch. 6 para. 129 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8

[^key-2835a14f3cf677c6e5e50661a2bf7f8c]: Words in Sch. 6 para. 152(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 314(3) (with Sch. 2)

[^key-b127d3d71e1c3dd4489b2e5969de7044]: Words in Sch. 15 para. 8(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(2)(b) (with Sch. 2)

[^key-10d6a58880ca1c924b2e778a64fdd2f6]: Words in Sch. 15 para. 8(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(2)(a) (with Sch. 2)

[^key-f512131351ee5c2e33b4077aca135007]: Words in Sch. 15 para. 9(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(3) (with Sch. 2)

[^key-acf44639623c5684be06e6798c12b1e6]: Words in Sch. 15 para. 17(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(4) (with Sch. 2)

[^key-a0776303ae4d7dee110fdc84ad6fb7b5]: Words in Sch. 15 para. 20(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(5) (with Sch. 2)

[^key-c4275bb2d5d2f3a0ed134b1c8bf91445]: Sch. 15 para. 21A(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(6) (with Sch. 2)

[^key-138171d9aa662b9105a9802e9d7f4d1f]: Words in Sch. 15 para. 23A(1)(d) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(7) (with Sch. 2)

[^key-21d78321799a8fe6bc6907ed801aa13b]: Words in Sch. 15 para. 33(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(8)(a) (with Sch. 2)

[^key-53263aa3d54cb0790585036c5e0ed9b4]: Words in Sch. 15 para. 33(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(8)(b) (with Sch. 2)

[^key-c5585cfced4095778985a1fb1d8fb668]: Words in Sch. 15 para. 33(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(9) (with Sch. 2)

[^key-287c3abecef6cbdc66d57620bfe2c9f5]: Words in Sch. 15 para. 46(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(10), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2a6970279e0f7548bf78d1ca87c4d1d1]: Words in Sch. 15 para. 70(1)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(11)(a) (with Sch. 2)