Finance Act 2000

[^key-77595205a1f16be20e177d2fac2b1874]: Sch. 6 para. 121G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 6 (with art. 1(3))

[^key-ee2c372bf5682de0ae0a3964301a982e]: Sch. 6 para. 12A(5)(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 12

[^key-a5a56e521bc57c47b4944eeb4f0bc55a]: Word in Sch. 6 para. 13A(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 13

[^key-83b22712ffa5eec54f3288bb79e1a419]: Sch. 6 para. 146(3A)(3B) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 14(3)

[^key-bac515bc8aa58a1ac1ddc4a3e6a7cada]: Word in Sch. 6 para. 146(2)(b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 14(2)

[^key-7c45dd1e3b74883775f84b7bb2fdb18a]: Word in Sch. 6 para. 146(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 14(2)

[^key-938dbe4b07e8b2f4e7b20c1921bf469c]: Sch. 22 para. 57(6)(a) substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 7

[^key-7c642ef631920b932261dc64cfb397d4]: Words in Sch. 15 para. 22A(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 49; S.I. 2014/1640, art. 5(2)(r)

[^key-3e65821b9df77a75006fc5c22f44bd45]: Sum in Sch. 6 para. 92(3)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(2)(a) (with reg. 5(1))

[^key-e2314b6dbb523de9e9ece8e16a21c234]: Words in Sch. 6 para. 92(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(2)(b) (with reg. 5(1))

[^key-10865eb13a09cea28c460ef6bf9cd3d4]: Words in Sch. 6 para. 93(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(3)(b) (with reg. 5(1))

[^key-f42f036bae62a72e8e2adb39b5d5ad65]: Sum in Sch. 6 para. 93(3)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(3)(a) (with reg. 5(1))

[^key-6ed02e32fc9a2e3504f2a13ff8b7ac71]: Words in Sch. 6 para. 94(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(4)(b) (with reg. 5(1))

[^key-7a73a24b5af601d079619a6f2fc8b1c1]: Sum in Sch. 6 para. 94(3)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(4)(a) (with reg. 5(1))

[^key-7a67993ea3d2469b47e95c9e3b55724b]: Sum in Sch. 6 para. 95(2) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(5)(a) (with reg. 5(1))

[^key-903875cbdde6588554dd870798d4f074]: Words in Sch. 6 para. 95(3) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(5)(b) (with reg. 5(1))

[^key-ee72a98dc94964c2881f32cdf5f8b562]: Sum in Sch. 6 para. 139(5) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(6) (with reg. 5(1))

[^key-023f110a29b63977bc547d96ba11825d]: Sch. 6 paras. 24B(2A)-(2C) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(b)

[^key-9400513aa2e00cbfcc7d795874aceef0]: Words in Sch. 6 para. 24B(2) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(a)

[^key-867151734c24130a15c8c04ac4781355]: Words in Sch. 6 para. 24B(3) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(c)

[^key-43f80bbf6559fcb04a257215e53dc632]: Sch. 6 para. 24B(7) substituted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(d)

[^key-16a67303d3d8265dffaab6103630e99b]: Words in Sch. 6 para. 24C(1)(a) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(3)(a)

[^key-f313f42612e31e381ced51f63593edd0]: Words in Sch. 6 para. 24C(1)(c)(i) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(3)(b)

[^key-9e70add52b26f78bb60a1a3188e43da2]: Words in Sch. 6 para. 62(1)(bb) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(4)

[^key-a8d0e5b61c24a83bf1a9b6cd36ff2b98]: Sch. 6 para. 75(2)(e)(i) omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 6 para. 2(14)(a) (with Sch. 6 para. 3); S.I. 2015/1732, art. 2(e)(i)

[^key-44025cd69ac3a67a394b60b347167ce9]: Sch. 6 para. 120(7)(f)(i) omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 6 para. 2(14)(b) (with Sch. 6 para. 3); S.I. 2015/1732, art. 2(e)(i)

[^key-39d15a00c8386834e9970778599b4d27]: Sch. 6 para. 19(3)(za) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 49

[^key-fd3a482f79d64994530dfb7985ec2245]: Sch. 6 para. 42A(3) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2016) by Finance Act 2014 (c. 26), s. 98

[^key-e9b502e19d008a2446d6e17aa7771f08]: Sch. 6 para. 19(1)(e) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 144(1)(b)

[^key-98c371b59c07c6d45263d7a99549c504]: Word in Sch. 6 para. 19(1)(c) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 144(1)(a)

[^key-eeed050d2e6767f7971ec91b6aacee86]: Word in Sch. 6 para. 75(2)(i) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(a)

[^key-f677192348fba36b2aec9aab7e58aa4e]: Sch. 6 para. 76(3)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(b)

[^key-753b2aed025dbc3ae7887200d12a611a]: Sch. 6 para. 91(4)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(c)

[^key-4155c0dc23dc598eb932d2fb470debd0]: Sch. 6 para. 103(5)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(d)

[^key-101584c2ff431bd1df9c2d3f8caf0115]: Word in Sch. 6 para. 120(7)(k) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(e)

[^key-5fbc9d6b1d4c341679465e3a19ab0536]: Words in Sch. 6 para. 51(6) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 para. 15(a) (with regs. 1(3), 77-79, Sch. 4)

[^key-d79ff5a1558fafcaedd7306b3d0d1bde]: Words in Sch. 6 para. 51(6) entry 5(1) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 para. 15(b) (with regs. 1(3), 77-79, Sch. 4)

[^key-79190f806cf531fef9f18c730856df8b]: Words in Sch. 6 para. 51(6) entry 5(1) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 para. 15(c) (with regs. 1(3), 77-79, Sch. 4)

[^key-db22ad55b523f704b3283f2f4623dbbb]: Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(a)

[^key-94841dca302ab9ca8fd83a716d4702ed]: Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(b)

[^key-b2dbf1849357aa5fb9c87e97f5d70725]: Words in Sch. 6 para. 12A(2) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(3)

[^key-ddbf4273feafc7fdd4e9ed91603a0c5e]: Sch. 6 para 12A(4A): words in Sch. 6 para. 12A(4) renumbered as Sch. 6 para. 12A(4A) (12.2.2019) by Finance Act 2019 (c. 1), s. 64(4)

[^key-475c834da2703eba7eec328a691e2b60]: Word in Sch. 6 para. 12A(4A) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(5)

[^key-ceb672b83716b0192b38d2e6574ad6bc]: Word in s. 128(6)(b)(c) omitted (22.4.2019) by virtue of The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 4(b)

[^key-a0dbaa9388d2ca4a43575348d20a22e3]: Words in Sch. 15 para. 22A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 34; S.I. 2020/45, reg. 2

[^M_F_237e3b09-ddea-47a3-df09-72dca56eafdd]: Sch. 6 para. 51 Table cross-heading 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 (with reg. 1(2), Sch. 4)

[^key-c7fcff946fd31e033b4b24a726cffa80]: Sch. 6 para. 42(1)(bb) inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2020 (c. 14), s. 92(3)(b)

[^key-8c4fd598d823ee6bd90a008df4b2ce1f]: Word in Sch. 6 para. 42(1)(ba) substituted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2020 (c. 14), s. 92(3)(a)

[^key-2aea8cb11197d0a0cf07991cae7046d4]: S. 27(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-421f9f3855fe3738d12c6001f9d8a1b5]: S. 27(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-ff6551110cb57c01bc944251d90947ec]: S. 27(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-7751ad137922ac9234614a156106c86d]: Sch. 6 para. 44(2CA) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 2(3)

[^key-f0ffa8a32af73b1a93fdfe934ecb3fb9]: Words in Sch. 6 para. 44(2C)(b) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 2(2)

[^key-c108b9fd84502fba509a664afa896619]: Words in Sch. 22 para. 49(2)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/332), regs. 1, 2(7)

[^key-b18ea2e6a7d27d40f9bf7ff40cc89c35]: Words in Sch. 22 para. 147 omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/332), regs. 1, 2(8)(a)

[^key-e6f7714749b9aa9d6565d1bf627a99b5]: Words in Sch. 22 para. 57(6)(a) substituted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 14

[^key-008405ea3e9ef4d7b41c503124a6c421]: Sch. 22 para. 15(1) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(4)(11)

[^key-6155f9fcbce6d6ac775caef433b1941e]: Sch. 22 para. 10(3A)(3B) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(2)(c)(11)

[^key-62ba1c1be5cc1e376e5f9c11d1ce0e75]: Words in Sch. 22 para. 10(2) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(2)(a)(11)

[^key-db11f8c63bffc554b648df896d896854]: Words in Sch. 22 para. 10(3) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(2)(b)(11)

[^key-5720fa18003acb93bc5b33207f5d2170]: Sch. 22 para. 13(1A)(1B) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(3)(c)(11)

[^key-43422272d3dd808694ec154595b36637]: Words in Sch. 22 para. 13(1) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(3)(a)(11)

[^key-f865695f18a63201590914bbee2d691f]: Words in Sch. 22 para. 13(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(3)(b)(11)

[^key-2c284d3d696109c5dee10c4d1d1047a5]: Sch. 22 paras. 22A-22F and cross-headings omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(7)(11)

[^key-db747360c30679cb6e27ea6e01fc5994]: Sch. 22 para. 15ZA and cross-heading inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(5)(11)

[^key-381a691f00b99148170bbe50a59bd2c8]: Sch. 22 para. 19(3)(c) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(6)(11)

[^key-7f2934ef0e1e7128d5521cfbeaa7d2a0]: Words in Sch. 22 para. 43A(1)(a) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(8)(11)

[^key-7a8e06c518ecb9f1352fe1862a62b12a]: Words in Sch. 22 para. 49(2)(b) omitted (1.4.2022 for accounting periods beginning on or after that date) by virtue of Finance Act 2022 (c. 3), s. 25(9)(12)

[^key-e34f40464e57862981f99d18c76d164a]: Words in Sch. 22 para. 147 table inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(10)(a)(11)

[^key-e7930b2e5f0c1a6af64a7caa246be86d]: Words in Sch. 22 para. 147 table omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(10)(b)(11)

[^key-9dcc4946d8103c121773a501e54dbdd8]: Sch. 22 Pt. 2 applied (with modifications) (1.6.2023) by The Tonnage Tax (Further Opportunity for Election) Order 2023 (S.I. 2023/508), arts. 1, 3

[^key-3fab45352ff7815d7d23d6f81c57b868]: Sch. 22 para. 18A and cross-heading inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 2(2)

[^key-6a321399ed1c79f9d98f393f78854982]: Word in Sch. 6 para. 92(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-52583ca3998fce19b48aeac8cc00dec6]: Word in Sch. 6 para. 93(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-947297b295ac75f1f643c617ec6b7e01]: Word in Sch. 6 para. 94(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-fae8a5e85221b5dbe3a40530c5f47123]: Words in Sch. 22 para. 4(1) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 3(2)

[^key-d8b4ae0fdfcda4c79bd1814e857d351e]: Words in Sch. 22 para. 4(2) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 3(3)

[^key-7e863c202e79d2af93049cc7d104eb03]: Words in Sch. 22 para. 16(1)(b) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 2(1)

[^key-efbbc51c8ad61fe7a6095ba5ca497b3c]: Sch. 22 para. 23(3) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 6

[^key-fdf5de884c310cd7afd2da4ad3ea6f49]: Sch. 22 para. 37(6) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 7(1)(b)

[^key-a8b36ca2ea9109e2b1260263f37cd9d8]: Words in Sch. 22 para. 37(1) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 7(1)(a)

[^key-1a6a88031caef35a62b8a2b08613c526]: Sch. 22 para. 46(3) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 4(b)

[^key-31cb3fb9aaa602b1a813ce65e4ae186f]: Words in Sch. 22 para. 46(1)(a) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 4(a)(i)

[^key-e38403b17b3fdb1d6dab0df45b89c608]: Words in Sch. 22 para. 46(1)(b) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 4(a)(ii)

[^key-8bfcac71473c204ef4183e630f4dc887]: Words in Sch. 22 para. 49(2)(c) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 7(2)

[^key-eaab2e33d2650a8198ff072541c5bbae]: Words in Sch. 22 para. 17(1) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(a)

[^key-772f1759876603784edd4bceec455db4]: Words in Sch. 22 para. 17(2) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(c)(i)

[^key-d7c7d3b40cd80f35e086962f59c0c0f6]: Words in Sch. 22 para. 17(2) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(c)(ii)

[^key-9d24b3a9df403c210c024f19253b363d]: Words in Sch. 22 para. 17(2)(a) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(b)

[^key-e4de0b96676d0f474c7655e0e58cd294]: Words in Sch. 22 para. 17(4)(a) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(d)(i)

[^key-03e5133685f79c923c208743c31021ef]: Words in Sch. 22 para. 17(4)(b) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(d)(ii)

[^key-ceb581a8ab5aec97453dccbb2e55d7f4]: Sum in Sch. 22 para. 94(3) substituted (with effect in accordance with s. 10(4) of the amending Act) by Finance Act 2024 (c. 3), s. 10(2)

[^key-8fa64738089eb3f35d3422555e2ccb5a]: Sum in Sch. 22 para. 94(5) substituted (with effect in accordance with s. 10(4) of the amending Act) by Finance Act 2024 (c. 3), s. 10(3)

[^key-0760d7730bb226d501c46fc4d55a5f20]: Word in Sch. 6 para. 42(1)(c) substituted (1.4.2024 in relation to supplies treated as taking place on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 328(3)(5)

[^key-d955fa61fb0d3a8821053df0fbf3b08c]: Sch. 6 para. 42(1) Table substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2026 (c. 11), s. 100(1)

[^key-620c64a24be3c10fbdd5f3fbcfa61018]: S. 148 omitted (7.4.2026) by virtue of Employment Rights Act 2025 (c. 36), s. 159(3), Sch. 10 para. 71 (with s. 147, Sch. 11); S.I. 2026/323, reg. 4(1)(55)(c)

Exemption of payments under New Deal 50plus.

Exemption of payments under Employment Zones programme.

Payments by trustees to non-resident companies.

Rates: duty on lease chargeable by reference to rent.

Approved profit sharing schemes: restriction on type of shares.

Further provisions about share options.

Tax treatment of acquisition, disposal or revaluation of certain rights.

Disposal of interest in settled property: deemed disposal of underlying assets.

Loan capital where return bears inverse relationship to results.

Transfers between depositary receipt systems and clearance systems.

Notional transfers within groups of companies.

Grant of leases etc between associated companies.

UK public revenue dividends: deduction of tax.

Company acquisition reliefs: redeemable shares.

Abolition of duty on instruments relating to intellectual property.

Abolition of duty on instruments relating to intellectual property.

Power to vary stamp duties.

Transfer of property between associated companies: Northern Ireland.

Loan capital where return bears inverse relationship to results.

Future issues of stock.

Surrender of leases.

International exchange of information: inheritance tax.

Debt Management Account.

Treatment of employee share ownership trusts.

Operating expenditure incurred while safeguard relief applies.

Treatment of mileage allowances

Secondary liability.

Power to provide incentives to use electronic communications.

Withdrawal of deduction under paragraph 112A

Withdrawal of deduction under paragraph 112A

Debt Management Account.

Exemption: supply for use in recycling processes

Withdrawal of deduction under paragraph 112A

Maximum value of options in respect of relevant company’s shares

De-grouping charge: deferral until company leaves new group

Exemption: supply for use in recycling processes

18A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption: electricity produced in combined heat and power stations

Exemption under paragraph 20A: averaging periods

Invoices incorrectly showing levy due

Deduction for contribution to plan trust

Withdrawal of deduction under paragraph 112A

Treatment of mileage allowances

Maximum value of options in respect of relevant company’s shares

Qualifying expenditure on externally provided workers

8A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “externally provided worker”

8B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treatment of expenditure where company and staff provider are connected persons

8C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Election for connected persons treatment

8D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treatment of staff provision payment in other cases

8E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Quantitative restrictions not to apply to ordinary charters

89A

• (1) Paragraphs 94 to 102, and paragraph 89(1) so far as relating to those paragraphs, do not apply in the following cases.

• (2) The first case is where the ship is chartered out by a person who is responsible—

• (a) for the operation of the ship, including the appointment of the master and those members of the crew engaged in navigation, throughout the period of the charter, and

• (b) for defraying all expenses in connection with the ship throughout that period, or substantially all such expenses other than those directly incidental to a particular voyage or to the employment of the ship during that period.

For the purposes of this sub-paragraph a person is “responsible” if he is responsible as principal or if he appoints another person, other than the lessee or a person connected with the lessee, to be responsible in his place.

• (3) The second case is where—

• (a) the ship is chartered out by a person acting in the course of a trade that consists of, or to a significant extent includes, operating ships, and

• (b) the conditions in sub-paragraph (4) are met.

• (4) Those conditions are—

• (a) that the period of the charter does not exceed seven years, and there is no provision or agreement under which it could be extended beyond seven years;

• (b) that the period of the charter, together with any other periods in the same ten years during which the ship is chartered out to the lessee or a person connected with him, does not exceed seven years in total;

• (c) that there are no arrangements under which the lessee or a person connected with him may acquire the ship, whether directly or indirectly, from the lessor.

In paragraph (b) “the same ten years” means any period of ten years that includes the period of the charter mentioned in that paragraph.

• (5) References in this paragraph to the period of a charter are to the term specified in the lease or, if longer, the actual period during which the ship is chartered.

• (6) Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of this paragraph.

De-grouping charge: deferral until company leaves new group

Withdrawal of deduction under paragraph 112A

Treatment of mileage allowances

Maximum value of options in respect of relevant company’s shares

De-grouping charge: deferral until company leaves new group

Exemption under paragraph 20A: averaging period

Exemption: Northern Ireland gas supplies

13A

• (1) The Commissioners may by regulations make provision amending paragraph 13 for the purpose of—

• (a) extending the circumstances in which a supply of a taxable commodity is exempt from the levy, or

• (b) restricting the circumstances in which a supply of a taxable commodity is exempt from the levy.

• (2) Regulations under this paragraph that include provision made for the purpose mentioned in sub-paragraph (1)(a) may provide for the provision to have retrospective effect.

• (3) A statutory instrument that contains (whether alone or with other provisions) regulations under this paragraph made for the purpose mentioned in sub-paragraph (1)(b) shall not be made unless a draft of the instrument has been laid before ... and approved by a resolution of the House of Commons.

The property managing subsidiaries requirement

21A

• (1) The issuing company is not a qualifying issuing company in relation to the relevant shares if, at any time during the qualification period relating to those shares, it has a property managing subsidiary which is not a qualifying 90% subsidiary of the issuing company (see paragraph 23(10) and (11)).

• (2) “Property managing subsidiary” means a qualifying subsidiary of the issuing company whose business consists wholly or mainly in the holding or managing of land or any property deriving its value from land.

• (3) In sub-paragraph (2) “property deriving its value from land” has the meaning given by section 833(2) of CTA 2010

De-grouping charge: deferral until company leaves new group

Withdrawal notices

15A

• (1) A withdrawal notice (see paragraph 13(2A)) may be given—

• (a) in respect of a single company, or

• (b) in respect of a group,

but only if the following conditions are met.

• (2) Condition 1 is that the notice is given during the period—

• (a) beginning with the day on which the Finance Act 2005 is passed, and

• (b) ending with 31st March 2006.

• (3) Condition 2 is that, for the whole of the period of three years ending with the day on which the Finance Act 2005 is passed, a tonnage tax election or a renewal election has been in force in respect of the company or group in respect of which the withdrawal notice is to be given.

• (4) A withdrawal notice must be given to the Inland Revenue—

• (a) in the case of a withdrawal notice in respect of a single company, by that company;

• (b) in the case of a withdrawal notice in respect of a group, jointly by all the qualifying companies in the group.

• (5) A withdrawal notice given in accordance with this paragraph takes effect at the end of the accounting period that precedes the first accounting period of the company to begin after 1st July 2005.

• (6) In the case of a withdrawal notice given in respect of a group, sub-paragraph (5) has effect in relation to each qualifying company in the group by reference to that company's accounting periods.

Power to provide further opportunities for withdrawal

15B

• (1) The Treasury may by order provide for further periods during which withdrawal notices under paragraph 15A may be given.

• (2) Any such order may provide for that paragraph to apply, with such consequential adaptations as appear to the Treasury to be appropriate, in relation to any such further period as it applies in relation to the period specified in sub-paragraph (2) of that paragraph.

• (3) The consequential adaptations that may be made include adaptations of the reference in sub-paragraph (3) of that paragraph to the period of three years ending with the day on which the Finance Act 2005 is passed.

The requirement to prove compliance with safety etc standards

43A

• (1) The Secretary of State may make provision by regulations for or in connection with requiring qualifying companies or qualifying groups to provide evidence of compliance with prescribed standards relating to—

• (a) health and safety in connection with qualifying ships which are not registered in the United Kingdom;

• (b) environmental performance of such ships;

• (c) working conditions on such ships.

• (2) The provision that may be made by regulations under this paragraph includes provision for or in connection with—

• (a) requiring returns to be made at prescribed intervals;

• (b) authorising the Secretary of State to require persons to provide prescribed information in prescribed cases or circumstances;

• (c) enabling audits to be carried out on behalf of the Secretary of State;

• (d) authorising the Secretary of State to issue certificates of non-compliance in prescribed cases or circumstances;

• (e) the effect of such a certificate (including preventing the making of a renewal election when such a certificate is in force);

• (f) enabling persons to apply to the Secretary of State for the cancellation of such a certificate;

• (g) requiring or enabling the Secretary of State to revoke a tonnage tax election after a prescribed period of non-compliance;

• (h) the making of appeals;

• (i) authorising the disclosure of information between the Secretary of State and the Inland Revenue.

• (3) Regulations under this paragraph may create criminal offences in respect of failures to comply with requirements imposed by the regulations.

• (4) Regulations under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.

• (5) Regulations under this paragraph—

• (a) may make different provision for different cases, and

• (b) may contain such supplementary, incidental and transitional provisions as appear to the Secretary of State to be necessary or expedient.

• (6) In this paragraph “prescribed” means prescribed by regulations under this paragraph.

De-grouping charge: deferral until company leaves new group

Qualifying dredgers and tugs

20A

• (1) This paragraph applies where a company operates a ship in an accounting period and the ship—

• (a) is a qualifying dredger or a tug, and

• (b) would, apart from this paragraph, be a qualifying ship.

• (2) The ship shall not be regarded as a qualifying ship operated by the company in that accounting period unless it is used for one or more of the activities mentioned in paragraph 19(1)(a) to (d) for more than 50% of its operational time.

• (3) In this paragraph “operational time”, in relation to a ship operated by a company in an accounting period, means the time during that accounting period during which the ship is—

• (a) operated by the company, and

• (b) used for any activity.

• (4) For the purposes of sub-paragraph (2) assisting a self-propelled vessel into or out of a port or harbour is not to be regarded as use for an activity mentioned in paragraph 19(1)(c).

• (5) For the purposes of sub-paragraph (3) any waiting time spent by a tug for the purposes of a particular activity is to be treated as time during which the tug is used for that activity.

...

22A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

22B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

22C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

22D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

22E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

22F

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

De-grouping charge: deferral until company leaves new group

Certification of electricity from fully or partly exempt combined heat and power station

Withdrawal of deduction under paragraph 112A

Treatment of mileage allowances

De-grouping charge: deferral until company leaves new group

Exemption: supplies (other than self-supplies) to combined heat and power stations

Invoices incorrectly showing levy due

De-grouping charge: deferral until company leaves new group

Search warrants: miscellaneous amendments.

Reimbursed expenses

Relevant payments to subjects of clinical trials

6A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Long funding leases: conditions for alternative treatment

91A

• (1) This paragraph applies if the lease would fall to be regarded as a long funding lease for the purposes of Part 2 of the Capital Allowances Act 2001, apart from this paragraph.

• (2) The lease is to be treated for tax purposes as not being a long funding lease at any time when the lease—

• (a) meets the conditions in sub-paragraph (3), or

• (b) is expected to meet those conditions when the ship is first brought into use under the lease,

but this is subject to the qualification in sub-paragraph (4) and the exception in sub-paragraph (5).

• (3) The conditions are—

• (a) that the lease falls within paragraph 91B (lease to tonnage tax company or group),

• (b) that the lease falls within paragraph 91C (tonnage tax company to operate and manage qualifying ship),

• (c) that the lease falls within paragraph 91D (period and rate of sublease of qualifying ship).

• (4) The condition in paragraph (c) of sub-paragraph (3) has to be met, or be expected to be met, only at times when the company within tonnage tax is leasing the ship to a company not within tonnage tax.

• (5) The conditions in paragraphs (b) and (c) of sub-paragraph (3) do not have to be met, or be expected to be met, if the lease was finalised (within the meaning of Part 4 of Schedule 8 to the Finance Act 2006) before 1st April 2006.

• (6) Sub-paragraph (2) is subject to paragraph 91E (anti-avoidance).

Lease to tonnage tax company or group

91B

• (1) A lease falls within this paragraph if—

• (a) it is a lease of a qualifying ship provided directly to a company within tonnage tax, or

• (b) it is a lease of a qualifying ship provided indirectly to a company within tonnage tax (“T”) and sub-paragraph (2) applies.

• (2) This sub-paragraph applies where—

• (a) the owner of the qualifying ship provides it directly to a company (“C”) under a lease,

• (b) C provides the qualifying ship directly to T under a lease, and

• (c) C and T are in the same group.

Tonnage tax company to operate and manage qualifying ship

91C

• (1) A lease of a qualifying ship provided, directly or indirectly, to a company within tonnage tax (“T”) falls within this paragraph if T is responsible—

• (a) for the operation of the ship, including the appointment of the master and those members of the crew engaged in navigation, and

• (b) for defraying all expenses in connection with the ship, or substantially all such expenses other than those directly incidental to a particular voyage or to the employment of the ship during any period for which the ship is leased by T to another person.

• (2) For the purposes of this paragraph, T is “responsible” if—

• (a) he is responsible as principal, or

• (b) he appoints another person (“P”) to be responsible in his place and the condition in sub-paragraph (3) is met.

• (3) The condition is that—

• (a) P is not a person to whom the ship is leased by T and is not connected with such a person, or

• (b) P is a company within tonnage tax.

• (4) Any reference in this paragraph to a lease by T includes a reference to a contract of affreightment entered into by T that provides for the carriage of goods by the qualifying ship.

• (5) Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of this paragraph.

Period and rate of sublease of qualifying ship

91D

• (1) A lease of a qualifying ship provided, directly or indirectly, to a company within tonnage tax (“T”) falls within this paragraph if each lease of the ship by T (a “sublease”) to a company not within tonnage tax meets the conditions in sub-paragraph (2).

• (2) The conditions are—

• (a) that the amount payable under the sublease is the market rate, and

• (b) that the period of the sublease does not exceed 7 years.

• (3) For the purposes of this paragraph the market rate is the rate at which the qualifying ship could reasonably be expected to be leased, taking into account all the circumstances of the lease including the period of the lease, the date at which the lease commences and the size and description of the qualifying ship.

• (4) For the purposes of this paragraph the period of a sublease is the period comprising—

• (a) the term specified in the sublease, and

• (b) any subsequent periods which meet the conditions in sub-paragraph (5).

• (5) The conditions are that—

• (a) there is an option to continue the sublease for that period, and

• (b) the amount payable under the sublease for that period is not the market rate applicable at the start of that period.

• (6) Where—

• (a) an option to continue a sublease for a period is exercised, and

• (b) the amount payable under the sublease for that period is the market rate applicable at the start of that period,

the parties to the sublease are to be treated for the purposes of this paragraph as if the sublease had terminated immediately before the commencement of the period and a new sublease had immediately been entered into.

• (7) Where a sublease is for an indefinite period, the period of the sublease is to be taken for the purposes of this paragraph to be a period of more than 7 years, unless the condition in sub-paragraph (8) is met.

• (8) The condition is that—

• (a) the amount payable under the sublease must be reviewed at least once every 7 years, and

• (b) if the amount payable under the sublease is found on such a review not to be the market rate applicable at the time of the review, it must be changed to the market rate applicable at that time.

• (9) Where there is an option to continue a sublease for an indefinite period, the period of the sublease is to be taken for the purposes of this paragraph to be a period of more than 7 years, unless the condition in sub-paragraph (10) is met.

• (10) The condition is that the amount payable under the sublease for any period for which the option may be exercised is the market rate applicable at the start of that period, except that—

• (a) the amount for the time being payable under the sublease may subsequently be changed at any time to the market rate applicable at that time,

• (b) the amount payable under the sublease must be reviewed at least once every 7 years, and

• (c) if the amount payable under the sublease is found on such a review not to be the market rate applicable at the time of the review, it must be changed to the market rate applicable at that time.

• (11) Any reference in this paragraph to a lease by T includes a reference to a contract of affreightment entered into by T that provides for the carriage of goods by the qualifying ship.

Anti-avoidance

91E

Paragraph 91A(2) does not have effect in the case of the lease if the main purpose, or one of the main purposes—

• (a) of the leasing of the ship,

• (b) of a series of transactions of which the leasing of the ship is one, or

• (c) of any of the transactions in such a series,

was to obtain a writing down allowance determined without regard to any of paragraphs 90, 92 and 94 to 102 in respect of expenditure incurred by any person on the provision of the ship.

Consequences of paragraph 91A(2) ceasing to have effect

91F

• (1) This paragraph applies if sub-paragraph (2) of paragraph 91A ceases to have effect in relation to a lease (the “existing lease”) because one or more of the conditions in sub-paragraph (3) of that paragraph cease to be met.

• (2) In any such case it is to be assumed for tax purposes that—

• (a) the existing lease terminates at the time of the cessation;

• (b) another lease (the “new lease”) is entered into immediately after the cessation;

• (c) the term of the new lease is the portion of the term of the existing lease that remains unexpired at the time of the cessation;

• (d) the date on which the cessation occurs is the date of both—

• (i) the inception of the new lease, and

• (ii) the commencement of the term of the new lease.

• (3) Where this paragraph applies, subsection (4) of section 70X of the Capital Allowances Act 2001 (transfers, assignments etc by lessee) does not.

• (4) For the purposes of this paragraph, the following expressions have the meaning given in Chapter 6A of Part 2 of the Capital Allowances Act 2001 (interpretation of provisions about long funding leases)—

• “commencement”, in relation to the term of a lease;

• “inception”, in relation to a lease;

• “term”, in relation to a lease;

• “terminate”.

De-grouping charge: deferral until company leaves new group

Gift aid payments by companies.

Covenanted payments to charities.

Millennium gift aid.

Gifts of shares and securities to charities etc.

Phasing out of relief for payments to trustees of profit sharing schemes.

Limit on amount of group relief in case of consortium claim.

Power to vary stamp duties.

Land transferred etc for other property.

Future issues of stock.

Overseas life assurance business.

Transfers between depositary receipt systems and clearance systems.

Gold: penalty for failure to comply with record-keeping requirements etc.

Rate of duty on seven year leases.

Treatment of employee share ownership trusts.

Power to provide incentives to use electronic communications.

Gold: penalty for failure to comply with record-keeping requirements etc.

Deduction for contribution to plan trust

Operating expenditure incurred while safeguard relief applies.

Secondary liability.

Withdrawal of deduction under paragraph 112A

International exchange of information: general.

Reimbursed expenses

Meaning of “qualifying 90% subsidiary”

23A

• (1) For the purposes of this Schedule, a company (“the subsidiary”) is a qualifying 90% subsidiary of the issuing company if the following conditions are met—

• (a) the issuing company possesses not less than 90% of the issued share capital of, and not less than 90% of the voting power in, the subsidiary;

• (b) the issuing company would—

• (i) in the event of a winding up of the subsidiary, or

• (ii) in any other circumstances,

be beneficially entitled to receive not less than 90% of the assets of the subsidiary which would then be available for distribution to the shareholders of the subsidiary;

• (c) the issuing company is beneficially entitled to not less than 90% of any profits of the subsidiary which are available for distribution to the shareholders of the subsidiary;

• (d) no person other than the issuing company has control of the subsidiary within the meaning of section 1124 of CTA 2010;

• (e) no arrangements are in existence by virtue of which any of the conditions in paragraphs (a) to (d) would cease to be met.

• (2) Paragraph 21(3) and (4) (effect of receivership etc) apply in relation to the conditions in sub-paragraph (1) as they apply in relation to the conditions in paragraph 21(2).

• (3) If—

• (a) arrangements are in existence for the disposal by the issuing company of all its interest in the subsidiary, and

• (b) the disposal is to be for commercial reasons and is not to be part of a scheme or arrangement the main purpose of which, or one of the main purposes of which, is the avoidance of tax,

the subsidiary is not to be regarded as having ceased on that account to be a qualifying 90% subsidiary of the issuing company.

• (4) For the purposes of this Schedule, a company (“company A”) which is a subsidiary of a company that is not the issuing company (“company B”) is a qualifying 90% subsidiary of the issuing company if—

• (a) company A would be a qualifying 90% subsidiary of company B (if company B were the issuing company), and company B is a qualifying 100% subsidiary of the issuing company; or

• (b) company A is a qualifying 100% subsidiary of company B, and company B is a qualifying 90% subsidiary of the issuing company.

• (5) For the purposes of sub-paragraph (4), no account is to be taken of any control the issuing company may have of company A.

• (6) For those purposes, a company (“company X”) is a qualifying 100% subsidiary of another company (“company Y”) at any time when the conditions in sub-paragraph (1) would be met if—

• (a) company X were the subsidiary;

• (b) company Y were the issuing company; and

• (c) in sub-paragraph (1) for “not less than 90%” in each place there were substituted “100%”.

De-grouping charge: deferral until company leaves new group

Surrender of leases.

Abolition of duty on instruments relating to intellectual property.

Transfer of property between associated companies: Northern Ireland.

Land transferred etc for other property.

Company acquisition reliefs: redeemable shares.

Grant of leases etc between associated companies.

Company acquisition reliefs: redeemable shares.

Offence of fraudulent evasion of income tax

International exchange of information: inheritance tax.

Reimbursed expenses

Withdrawal of deduction under paragraph 112A

Treatment of mileage allowances

The number of employees requirement

22A

• (1) If the issuing company is a single company, the full-time equivalent employee number for it must be less than 50 when the relevant shares are issued.

• (2) If the issuing company is a parent company, the sum of—

• (a) the full-time equivalent employee number for it, and

• (b) the full-time equivalent employee numbers for each of its qualifying subsidiaries,

must be less than 50 when the relevant shares are issued.

• (3) The full-time equivalent employee number for a company is calculated as follows—

• Step 1Find the number of full-time employees of the company.

• Step 2Add, for each employee of the company who is not a full-time employee, such fraction as is just and reasonable.

The result is the full-time equivalent employee number.

• (4) In this paragraph references to an employee—

• (a) include a director, but

• (b) do not include—

• (i) an employee on maternity , paternity , shared parental or parental bereavement leave, or

• (ii) a student on vocational training.

Requirement as to maximum amount raised annually through risk capital schemes

35A

• (1) The total amount of relevant investments made in the issuing company in the year ending with the date the relevant shares are issued must not exceed £2 million.

• (2) In sub-paragraph (1), the reference to relevant investments made in the issuing company includes relevant investments made in any company that is, or has at any time in the year mentioned there been, a subsidiary of the issuing company (whether or not it was such a subsidiary when the investment was made).

• (3) A “relevant investment” is made in a company if—

• (a) an investment (of any kind) in the company is made by a VCT, or

• (b) the company issues shares (money having been subscribed for them), and (at any time) the company provides—

• (i) a compliance statement under paragraph 42, or

• (ii) a compliance statement under section 205 of ITA 2007 (enterprise investment scheme),

in respect of the shares.

• (4) An investment within sub-paragraph (3)(b) is regarded as made when the shares are issued.

De-grouping charge: deferral until company leaves new group

Reduced-rate supplies: deemed supply

45A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

De-grouping charge: deferral until company leaves new group

Excluded activities: shipbuilding

30A

In paragraph 26(1)(ha) “shipbuilding” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003.

Excluded activities: producing coal

30B

• (1) This paragraph supplements paragraph 26(1)(hb).

• (2) “Coal” has the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry).

• (3) The production of coal includes the extraction of it.

Excluded activities: producing steel

30C

In paragraph 26(1)(hc) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.

Land transferred etc for other property.

Rate of duty on seven year leases.

Transfer of property between associated companies: Northern Ireland.

Abolition of duty on instruments relating to intellectual property.

Rate.