Finance Act 2000

[^key-2676b2a5c683c0b51d359f173edb7b5f]: Sch. 15 para. 70(1)(b) and word repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 315(11)(b), Sch. 3 Pt. 1 (with Sch. 2)

[^key-68040c3f19753aa118a78f75f306510e]: Words in Sch. 15 para. 70(2)(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)(c) (with Sch. 2)

[^key-b34a5ed8ad620430da511305900dda9c]: Words in Sch. 15 para. 94(4) 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(12) (with Sch. 2)

[^key-96a8b2722ac683e956e360b2ade78e19]: Words in Sch. 15 para. 103 inserted (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(15) (with Sch. 2)

[^key-e3aac232a3625d4b4cd3fa6550192a4a]: Sch. 16 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a90eab8ab4d3dbfd84109bc287dfcfb4]: Sch. 19 paras. 1, 2 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)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-5118b36241aa813cb7d301ea406519ba]: Words in Sch. 34 para. 3(4)(b) 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. 318 (with Sch. 2)

[^key-db9757b956283e0bcb36a7aa8ae28b98]: Sch. 30 para. 30 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with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[^key-66fae3ce62e3ab973da5f1d5ec3def3a]: Sch. 30 para. 28 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with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[^key-9568d3cf90d8f2bcf791bde3cd31feac]: Sch. 30 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with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[^key-63006dd709e4cf2c0d6eedcf362bbc4d]: Sch. 30 para. 20 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with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-8b6ce5fa57b626d85c942d6672d15b08]: Sch. 30 para. 12 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-bb4fdd54f607568d0d19e8509cdf60ff]: Sch. 30 para. 11 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-368953e7b06c7302210daff558bb7a63]: Sch. 30 para. 4(1)-(12) 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-eccd10b32a2e4408d4d86a3f9ce62b9b]: Sch. 30 para. 3 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-1edb55c2792f442d2d13a17727726fdf]: Sch. 30 para. 2 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-bad7605d9cbd4062c89119c7ef728ce7]: Sch. 30 para. 1 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-97dd2c99cdd6cfeb4d236cfa7f8667c6]: Sch. 27 para. 12(2) 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-261e04284ad7fb3734b1aa8f2514be23]: Sch. 27 para. 9 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-ca1a37cfb30e20066d8b9c1241ee15cd]: Words in Sch. 22 para. 91C(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. 316(6) (with Sch. 2)

[^key-d57ab94de1773790708153304ce7bd19]: Words in Sch. 22 para. 89A(6) 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. 316(5) (with Sch. 2)

[^key-d02428e9d2766cf8bd52dc72d99db6cd]: Words in Sch. 22 para. 63(2)(dd) 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. 316(4) (with Sch. 2)

[^key-6766b71027247b3d50037725b3135538]: Words in Sch. 22 para. 60(2) substituted (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. 8 para. 119(7) (with Sch. 9 paras. 1-9, 22)

[^key-460c36238564de19cfd17ce06a39999b]: Sch. 22 para. 59(2) substituted (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. 8 para. 119(5) (with Sch. 9 paras. 1-9, 22)

[^key-99b9ba5724cacfe03a54bf2a6cd9239a]: Words in Sch. 22 para. 59(1) substituted (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. 8 para. 119(4) (with Sch. 9 paras. 1-9, 22)

[^key-90cec56c3788db81a5d059eb4e12d9c8]: Words in Sch. 22 para. 59(3) substituted (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. 8 para. 119(6) (with Sch. 9 paras. 1-9, 22)

[^key-9e1c9458a70b9b246a10b2cc77175f61]: Words in Sch. 22 para. 58(1) substituted (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. 8 para. 119(2) (with Sch. 9 paras. 1-9, 22)

[^key-a77bdb7dbf33a9efd621af5a157a8920]: Words in Sch. 22 para. 58(2) substituted (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. 8 para. 119(3) (with Sch. 9 paras. 1-9, 22)

[^key-7ebbb2cb016d2a01952886679c455cf4]: Sch. 22 para. 57(2)(a)(aa) substituted for Sch. 22 para. 57(2)(a) (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. 8 para. 56 (with Sch. 9 paras. 1-9, 22)

[^key-6ceda2c134bb913a5f3574b13e250e92]: Words in Sch. 22 para. 57(6)(b) 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. 316(3)(b) (with Sch. 2)

[^key-ccf366103af56d0de6ca1097b1e6ef2b]: Words in Sch. 15 para. 102(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(13)(a) (with Sch. 2)

[^key-07dc1efc280e7295e33e907191c15048]: Words in Sch. 15 para. 102(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(13)(b) (with Sch. 2)

[^key-c5514bcfe70244b13a7e9b48c1dc0ec0]: Words in Sch. 15 para. 102(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(13)(c) (with Sch. 2)

[^key-d9397b485106a48bf5022ad1ab2741fa]: Words in Sch. 15 para. 102(1) inserted (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(13)(d) (with Sch. 2)

[^key-ccb7654dc9a854adfc5f425fb35e51eb]: Words in Sch. 15 para. 102(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(14) (with Sch. 2)

[^key-498363e71bcd84683ae0c0fd9a76879c]: Words in Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2010) by The Environmental Permitting (England and Wales) Regulations 2010 (S.I. 2010/675), reg. 1(1)(b), Sch. 26 Pt. 1 para. 16(b) (with reg. 1(2), Sch. 4)

[^key-72f0344d0c75eac94f8c6251886d2ddd]: Sch. 6 para. 42(3)(4) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 67

[^key-a05694dfbf7259a11d39f8656adb8c6d]: Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2011) by Finance Act 2010 (c. 13), s. 18

[^key-5d9d9f06e23af697ae76f4386d9821a3]: Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

[^key-96bc510ab2b5c6cde88a93fb80c0e13c]: Sch. 6 para. 12 excluded (1.4.2011) by The Climate Change Levy (Suspension of Transport Exemption) Order 2011 (S.I. 2011/1025), arts. 1, 2

[^key-d6cf1483c9c907555c38320020b7f3b2]: Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

[^key-ae5454749e3e569333eb6d09c1203e61]: Sch. 6 para. 42 modified (retrospective to 1.4.2011) by Finance Act 2011 (c. 11), s. 79(2)(3)(6)

[^key-9e85fb18ac6a891a94749177d4fddb9e]: Word in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-f9f421e9351bde477714cc4d59143823]: Sch. 22 para. 94(3)(a) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-8adcce25eb365e6f7a49acc96cee0ab1]: Sch. 22 para. 94(4) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-f81e55b02d8924faf22fee4c06b29d9c]: Sch. 22 para. 95(4) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-e31e11cff47f5da62edf6cf7cdcc55f8]: Sch. 22 para. 97(2)-(4) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-904e9a7bfae1b797fae5ce89ff57226d]: Sch. 22 para. 98(8) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-cf1a03d19478ed9e1fdd038f04ba5df2]: Sch. 22 para. 99(2) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-cfe576c4bdb13b4caf1fd33964ccfa68]: Sch. 22 para. 99(5) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-fffb9f16a2f9c40facc9d77efe47c72c]: Sch. 22 para. 94(3)(b) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7)

[^key-5de2841b87389f3bbd786729bec7afef]: S. 38 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 3(1)

[^key-a06760dc2e8092dcf7c8e5d3ee63a650]: S. 42 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(b)

[^key-f79ceee5749db36855771e9868972672]: Sch. 6 para. 11A omitted (with effect in accordance with s. 79(5) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 79(1)

[^key-354b9b14c82d1c920556d5e263092b5b]: Word in Sch. 22 para. 95(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(3)(a)

[^key-ccc8b252d8e9b4867523f88221df1330]: Words in Sch. 22 para. 95(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(3)(b)

[^key-1d6a0728df303645aabc845eec0cd3f3]: Words in Sch. 22 para. 97(2) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(4)(a)

[^key-8ec7fa6453081dfb6a96a3e57a834f86]: Words in Sch. 22 para. 97(3) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(4)(a)

[^key-0c8c7e4ae17ff12957ea11f8cf5600e5]: Words in Sch. 22 para. 97(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(4)(b)

[^key-31b8d897563fb1cd523acdb74ec64e12]: Words in Sch. 22 para. 98(8) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(5)

[^key-49fde3567ee697f63d1a4908b204bc67]: Words in Sch. 22 para. 99(2) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(6)(a)

[^key-1afa50602b98c25f6959d873260b44a3]: Words in Sch. 22 para. 99(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(6)(b)

[^key-323e13220d94ec711f0ad8f115193018]: Sch. 22 para. 99(5) omitted (with effect in accordance with s. 57(8)-(9) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 57(6)(c)

[^key-eb9a8cd063ece4883ade8a040291ebca]: Sch. 29 para. 7(2)-(5) repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(c)

[^key-6bbdeeb110101c7f4ec688cc4f1cef25]: Sch. 29 para. 17 repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(c)

[^key-e406a37f8f6931a79a2a36a5d74059d6]: Sch. 22 para. 94(3A) inserted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(c)

[^key-6e36f8c423b1d358ab5bd2dd1812aea7]: Sch. 22 para. 94(4A) inserted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(e)

[^key-ee4d3f9f582bc353ad3bb0da3a7eed21]: Words in Sch. 22 para. 94(3)(a) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(a)

[^key-6229134c723061a509b9a41067d54638]: Words in Sch. 22 para. 94(4) omitted (with effect in accordance with s. 57(8)-(9) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 57(2)(d)(i)

[^key-2fbc151cdaf28b521b4f3c92b12cba5c]: Words in Sch. 22 para. 94(4) inserted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(d)(ii)

[^key-153217a96172ab96f6ec0a41ca68f2b7]: Words in Sch. 22 para. 94(4) omitted (with effect in accordance with s. 57(8)-(9) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 57(2)(d)(iii)

[^key-082b762264c86a615a4523e52b9c4b7e]: Words in Sch. 22 para. 94(3)(b) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(b)

[^key-09e4f3efd1c49b864b1d4203efd7fcf2]: Sch. 6 paras. 43A, 43B and cross-headings inserted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 11

[^key-2a6ac413356c831b4e5cd8873b18ead4]: Sch. 6 paras. 52A-52F and cross-heading inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 9 (with Sch. 31 para. 11)

[^key-85978d38e94ec1cf5285232feaa722a5]: Words in Sch. 6 para. 47 heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 5 (with Sch. 31 para. 11)

[^key-6e8d53811fc33365b92b586fa30cb2b1]: Sch. 22 para. 79A inserted (with effect in accordance with s. 24(10) of the amending Act) by Finance Act 2012 (c. 14), s. 24(8)

[^key-f6ff81e79a9cfdad6e990b6c974c3cc7]: S. 108 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(j)

[^key-fcb40573248ac1b0d6c237003f72ae1c]: S. 109 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(j)

[^key-7f07dd055ae10a74fa0b0da3c178c727]: S. 127(4) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(c) (with Sch. 39 paras. 11-13)

[^key-232af9e350e20098df9f706504d69044]: S. 130 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 6(1) (with Sch. 39 paras. 11-13)

[^key-560987e36b40f655cb7e2a111699d2c9]: S. 131(1)(b) omitted (with effect in accordance with Sch. 39 para. 10(2) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 6(2) (with Sch. 39 paras. 11-13)

[^key-e906babfba9e9ab0afdbe6ad60a07d08]: Word in Sch. 6 para. 5(3) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 4

[^key-9a924eaab0f21c0fdca27ee35bd32760]: Words in Sch. 6 para. 14(3A)(a) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 6

[^key-c6b8252802a6f1ca12d8ad5e849bb7f2]: Sch. 6 para. 18A omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 7

[^key-f3d2259c646fc231e601611d9f10b988]: Word in Sch. 6 para. 20A(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 32 para. 21(2)(a)

[^key-e5c904209f9d3a4c718b51fcabae4308]: Word in Sch. 6 para. 34(1)(b) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 8(a)

[^key-e33cadcb96f3ec729c257f4ae7e6b6f1]: Word in Sch. 6 para. 34(4) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 8(b)

[^key-398dc5ba46d8f9a4592383301e929679]: Word in Sch. 6 para. 39(1)(c) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 9

[^key-42a2d599bb2e8cf18b4b01d98a1162d3]: Sch. 22 para. 57(4)(4A) substituted for Sch. 22 para. 57(4) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 20(3) (with Sch. 20 para. 50(9))

[^key-bc8f7a40932053a044219a008bd783b6]: Words in Sch. 22 para. 57(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 20(2) (with Sch. 20 para. 50(9))

[^key-ece93b82b5bc113b7252ffcb21d92670]: Words in Sch. 22 para. 54(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(2)(a) (with Sch. 20 para. 50(9))

[^key-821bf59abe9f22aec173495682c29c5b]: Word in Sch. 22 para. 54(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(2)(b) (with Sch. 20 para. 50(9))

[^key-4b7dc713f81b9f6fca52983d921b3cd4]: Words in Sch. 22 para. 54(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(2)(c) (with Sch. 20 para. 50(9))

[^key-04d877f95e4d8c8c2e6e126282c7bb07]: Sch. 22 para. 54(2)-(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(3) (with Sch. 20 para. 50(9))

[^key-68a556bd31ddb6c68e55d433fc536a26]: Word in Sch. 6 para. 147 omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 16(a)

[^key-094424e50dc4fa0fa745f5dc8d2670d4]: Words in Sch. 6 para. 147 inserted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 16(b)

[^key-b00924463beeff381af1e2aedb5b60ec]: Word in Sch. 6 para. 146(3) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 15

[^key-8a5c659392ee9eee11346f99a1b88db4]: Sch. 6 para. 137(1)(fa) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 10 (with Sch. 31 para. 11)

[^key-0e37c7bf2308f6fbe4dbca1dc619fae2]: Word in Sch. 6 para. 101(2)(a)(ii) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 14(a)

[^key-5000e966f71677f767ae1cd2c9115db2]: Word in Sch. 6 para. 101(2)(a) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 14(b)

[^key-7c3f16d08eb9fed728905312f1d77804]: Word in Sch. 6 para. 45B(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 4 (with Sch. 31 para. 11)

[^key-a2abe6b726d66ff0afa14d39c7e61b77]: Word in Sch. 6 para. 45B(6) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 4 (with Sch. 31 para. 11)

[^key-804845cb0996c32d0cffd775ea10e772]: Sch. 6 para. 45A omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 12

[^key-4b8e6b7e42850b55c193e5f9953223f4]: Word in Sch. 6 para. 47(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(a) (with Sch. 31 para. 11)

[^key-856efb593c11e1076e284a4862f6606b]: Word in Sch. 6 para. 47(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 6(b) (with Sch. 31 para. 11)

[^key-2aa6b3e0a3b39af1cfe23f1a06668641]: Sch. 6 para. 47(1)(h) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(d) (with Sch. 31 para. 11)

[^key-db0ad72e37300dc33e838878a812e418]: Words in Sch. 6 para. 47(1)(g) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(c)(i) (with Sch. 31 para. 11)

[^key-d8a68af5d83c8f47f359a7d286eddd63]: Words in Sch. 6 para. 47(1)(g) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(c)(ii) (with Sch. 31 para. 11)

[^key-931a6422fd92cd6fb8d2575b1c2cfed1]: Word in Sch. 6 para. 44(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11)

[^key-a75428bcf91b6c1ede03aae9d9affdd6]: Word in Sch. 6 para. 44(2A) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11)

[^key-b2da9522807bbd6ea268b4461cbb89b9]: Word in Sch. 6 para. 44(2C) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11)

[^key-f8ab4fe43a969f4055539095e192a654]: Word in Sch. 6 para. 49(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(2) (with Sch. 31 para. 11)

[^key-7e4d761f4a273d09b29b8392579c4258]: Words in Sch. 6 para. 49(7) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(3) (with Sch. 31 para. 11)

[^key-cbb1f0840ad4c507ce5dbd56447891fa]: Word in Sch. 6 para. 49(8) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(4)(a) (with Sch. 31 para. 11)

[^key-2ef1c675d1a934f56fcd9e025086eb2f]: Word in Sch. 6 para. 49(8) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(4)(b) (with Sch. 31 para. 11)

[^key-2cd7a13cf5a9945edbaa53eb895b2fb6]: Sch. 6 para. 49(8)(c) and word omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 8(4)(c) (with Sch. 31 para. 11)

[^key-e471fea8731bbbb99763792c68a26486]: Words in Sch. 6 para. 48(3)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(2)(a) (with Sch. 31 para. 11)

[^key-7d038c362c43e5ef1760ff0b1299a6a5]: Words in Sch. 6 para. 48(3)(c) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(2)(b) (with Sch. 31 para. 11)

[^key-a695a0a499f1957227d7db2129e35718]: Words in Sch. 6 para. 48(4)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(3)(a) (with Sch. 31 para. 11)

[^key-8eb5588d6f656fbdcc7ff535d30f00be]: Word in Sch. 6 para. 48(4) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 7(3)(b) (with Sch. 31 para. 11)

[^key-810f039cd144e2179db410972bad997d]: Sch. 6 para. 48(4)(e) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(3)(c) (with Sch. 31 para. 11)

[^key-95b681f118877c4eabb526fded2d58f9]: Sch. 6 para. 48(5)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(a) (with Sch. 31 para. 11)

[^key-69cb4cd8d938e2cbd6682762a6db6a1b]: Word in Sch. 6 para. 48(5) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(c) (with Sch. 31 para. 11)

[^key-49973546854f696ebe1919addb2d5dc4]: Sch. 6 para. 48(5)(f) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(d) (with Sch. 31 para. 11)

[^key-e62b1f354df6cfe49800d526db812477]: Sch. 6 para. 48(5)(c) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(b) (with Sch. 31 para. 11)

[^key-696f6a4c3c562058a98351dc9c075167]: Sch. 6 para. 42(1)(ba) inserted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(a), 23

[^key-ea2c9aa9c325a65e3a3435b705566cda]: Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies of taxable commodities so far as the commodities are actually supplied on or after 1.4.2012) by Finance Act 2012 (c. 14), Sch. 30 paras. 10(a)(ii), 19

[^key-e78aa7b419139e1c336bc2173884eecb]: Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(b), 23

[^key-5abe1c28af4deb6579ae9415c2969edb]: Word in Sch. 6 para. 45(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 3 (with Sch. 31 para. 11)

[^key-82529b9ea81cf0d095ea5311f1b26e1f]: Word in Sch. 6 para. 6(2A) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 5

[^key-d34763a69c5108b94b8677dbab127bd6]: Sch. 6 para. 20A(1)(e) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 32 para. 21(2)(b)

[^key-299b8e16dfcff6b152b0b0ca5dae2bc3]: Words in Sch. 6 para. 20A(4)(a)(i) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 32 para. 21(3)(a)

[^key-42c5f1ad44bf721e00a77b7743b795b7]: Words in Sch. 6 para. 20A(4)(a)(ii) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 32 para. 21(3)(b)

[^key-81d91cdb9d1d2b0f22e22bd5d09683c1]: Sch. 6 para. 43B(1)(b) substituted (with effect in accordance with Sch. 30 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 21

[^key-0c86111613ba4ae724490aa16e876dba]: Word in Sch. 6 para. 4(2)(b) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 3

[^key-ab2061149bf8eaefa1a62e5b61591f56]: Sch. 30 para. 4(13)(14) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-9e1bd587a6eb47dfbcd4de88e04196bc]: Sch. 30 para. 10 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-1deedd1b10e64fd650b499969230b833]: Sch. 30 para. 14 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-66f21d38c867dcaae1a617df2b848540]: Sch. 30 para. 18 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-344aac088d7265ef55d463986c6a6cc3]: Sch. 30 para. 26 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-9fe477479bda29152d37b335113c0f4a]: Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

[^key-133e1e04f650fc1317bf68d89e8cbe1f]: Sch. 6 paras. 24A-24D and cross-headings inserted (retrospective and with effect in accordance with Sch. 42 para. 22(4) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 10, 21

[^key-254bb8f518fdc4bff66a476995fbbb5f]: Sch. 6 paras. 42A-42D inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 14, 21

[^key-532006a18c468f17fec2fffb1dc3e6a2]: Sch. 6 para. 38A and cross-heading inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 11, 21

[^key-1c79f19e4612fb488e34179ea62bbea1]: Sch. 6 paras. 152A, 152B and cross-headings inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 19, 21

[^key-67856d044ed4fbcf91b657fed28e72f2]: Words in Sch. 6 para. 4(2)(b) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 3, 21

[^key-1417caae2cf5789cb5e781cff6e424dd]: Sch. 6 para. 5(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 4, 21

[^key-d8627fb6d89b4fef394ddece7611b607]: Words in Sch. 6 para. 6(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 5, 21

[^key-cbbcea7b50d793435474369eb0e49e79]: Sch. 6 para. 15(4A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 7, 21

[^key-b8eb672afec75a1fb8a2afd2f69827fd]: Sch. 6 para. 17(1A)(1B) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 8(2), 21

[^key-6992e8a4473017229bf5030a163f96c9]: Words in Sch. 6 para. 17(2) substituted (retrospective and with effect in accordance with Sch. 42 para. 22(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 8(3), 21

[^key-8fce41b4652f5c8246be110cf181b31d]: Sch. 6 para. 17(3)(4) omitted (retrospective and with effect in accordance with Sch. 42 para. 22(3) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 42 paras. 8(4), 21

[^key-349daab61ac880330dbfebb2311633f3]: Sch. 6 para. 21(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 9, 21

[^key-22d8bb9b67ecbbd1091d5101978f60bc]: Words in Sch. 6 para. 39(1)(c) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 12(2), 21

[^key-7a4305d8efe821dcd2b36cbe577e2b26]: Words in Sch. 6 para. 39(3) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 12(3), 21

[^key-60577c77d4b0b45307d7c5e4ec3f39ab]: Sch. 6 para. 42(1B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 13, 21

[^key-3c4a1788f3953e22c0e1d5c5def58a93]: Sch. 6 para. 55(1)(aa) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 15, 21

[^key-fb1dd531b2fb1e523abd7531a07e750e]: Sch. 6 para. 14(3ZA) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(3), 21

[^key-a864d3c6af72c11cef203c4a3866339a]: Sch. 6 para. 14(3B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(4), 21

[^key-62f45cc4946e63e51e77f456b0a06139]: Words in Sch. 6 para. 14(2)(b) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(2), 21

[^key-365f7c3b379cba6feb0b36c38a3c5345]: Words in Sch. 6 para. 14(3)(b) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(2), 21

[^key-49a246e60f860a9e05e1d838c3d17b7f]: Sch. 6 para. 14(4)(5) omitted (retrospective to 26.3.2013 ) by virtue of Finance Act 2013 (c. 29), Sch. 42 paras. 6(5), 21

[^key-f1ac9d915f2d1046d13010bf2c172b87]: Sch. 6 para. 62(1)(ba)-(bc) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 16, 21

[^key-d8d5024330d60e2360486a82ff86ed73]: Words in Sch. 6 para. 146(3) substituted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 17(a), 21

[^key-59ee06df426a7644732c20f1693c306a]: Word in Sch. 6 para. 146(3) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 17(b), 21

[^key-28ca60b2e54815c8a3c99a1782e43fe5]: Words in Sch. 6 para. 147 inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(a), 21

[^key-c8a4ab2ba1af2f2e14fc372ea36994f7]: Words in Sch. 6 para. 147 substituted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(b)(i), 21

[^key-09993104822662cf949cb74fe45a346c]: Word in Sch. 6 para. 147 inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(b)(ii), 21

[^key-2cd003013749038fbf3fe100c9125878]: Sch. 6 para. 12A and cross-heading inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 2, 10(1)

[^key-1d1b57a2f9875fd00b74e8d6bfed0184]: Words in Sch. 6 para. 42(1)(a) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(a), 10

[^key-62c915bb10353d8dbf56a1d81f5f4c46]: Sch. 6 para. 42(1)(d) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(b), 10

[^key-791bd6a3f71ef4fcef96cd37fc26999f]: Sch. 6 para. 42(1ZA) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(3), 10

[^key-5f8f96e1effdaf083ca71054e4f6a41d]: Sch. 6 para. 43A and cross-heading omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 4, 10(1)

[^key-d9cfabafd25ee6427c29d02a16a54164]: Sch. 6 para. 43B(1)(b)(i) omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 5, 10(1)

[^key-8a2e27ec3b70c8936b2d2dadeafa759b]: Sch. 6 para. 62(1)(ca)(cb) omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 6, 10(1)

[^key-39e51dd6909bc4e93d3ee46028f88004]: Word in Sch. 6 para. 101(2)(a)(ii) inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 7(a), 10(1)

[^key-41b501d9005e9fc218250e7cfd739040]: Word in Sch. 6 para. 101(2)(a) inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 7(b), 10(1)

[^key-b93b54a319fcf85f9bd4bfef66cdd3e0]: Sch. 6 para. 101(2)(a)(iiia) omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 7(c), 10(1)

[^key-93f3f956e8b3f4e4d9992b1587be4518]: Sch. 6 para. 90(5) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 137 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-145b327b46a725823d700978329e924c]: Sch. 22 para. 51(3)(e) and word inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 35(c) (with reg. 32)

[^key-c0597e0a7e7e1e2c31bbebeb1fd74241]: Sch. 22 para. 51(3)(c) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 35(a) (with reg. 32)

[^key-aa026af8d46838087077220da78818fe]: Words in Sch. 22 para. 51(3)(d) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 35(b) (with reg. 32)

[^key-842f8a0af45818698d662820281c57d7]: Sch. 6 para. 89A (which was inserted (6.4.2014) by 2007 c. 15, s. 148, Sch. 13 para. 136 (with s. 89); S.I. 2014/768, art. 2(1)(b)) omitted (6.4.2014) by Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 7; S.I. 2014/906, art. 2