Finance Act 2000

Type Public General Act
Publication 2000-07-28
Last updated 2026-04-07
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API
958

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

959

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))

960

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))

961

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))

962

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))

963

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))

964

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))

965

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)

966

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)

967

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

969

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)

970

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)

971

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)

972

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)

973

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

974

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)

975

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)

976

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)

977

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)

978

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)

979

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)

980

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)

981

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)

982

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)

983

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)

984

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)

985

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)

986

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)

987

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)

988

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)

989

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)

990

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)

991

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)

992

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)

993

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)

994

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)

995

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)

996

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

997

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

998

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

999

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)

1000

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

1001

Sch. 6 para. 20A(1)(e) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 32 para. 21(2)(b)

1002

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)

1003

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)

1004

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

1005

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

1011

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

1012

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

1013

Sch. 6 paras. 42A-42D inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 14, 21

1014

Sch. 6 para. 38A and cross-heading inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 11, 21

1015

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

1016

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

1017

Sch. 6 para. 5(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 4, 21

1018

Words in Sch. 6 para. 6(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 5, 21

1019

Sch. 6 para. 15(4A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 7, 21

1020

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

1021

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

1022

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

1023

Sch. 6 para. 21(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 9, 21

1024

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

1025

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

1026

Sch. 6 para. 42(1B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 13, 21

1027

Sch. 6 para. 55(1)(aa) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 15, 21

1028

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

1029

Sch. 6 para. 14(3B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(4), 21

1030

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

1031

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

1032

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

1033

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

1034

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

1035

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

1036

Words in Sch. 6 para. 147 inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(a), 21

1037

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

1038

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

1039

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)

1040

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

1041

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

1042

Sch. 6 para. 42(1ZA) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(3), 10

1043

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)

1044

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)

1045

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)

1046

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)

1047

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)

1048

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)

1050

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)

1051

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)

1052

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)

1053

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

1055

Sch. 6 para. 12A(5)(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 12

1056

Word in Sch. 6 para. 13A(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 13

1058

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)

1059

Word in Sch. 6 para. 146(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 14(2)

1060

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

1061

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)

1071

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)

1072

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)

1073

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)

1074

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)

1075

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)

1076

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)

1077

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)

1078

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)

1079

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)

1080

Sch. 6 para. 19(3)(za) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 49

1081

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

1082
1083

Word in Sch. 6 para. 19(1)(c) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 144(1)(a)

1090

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)

1091

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)

1092

Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(a)

1093

Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(b)

1094

Words in Sch. 6 para. 12A(2) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(3)

1095

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)

1096

Word in Sch. 6 para. 12A(4A) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(5)

1099
1100

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)

1101

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)

1102

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)

1103

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)

1104

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)

1109

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

1113
1114
1116

Words in Sch. 22 para. 13(1) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(3)(a)(11)

1117

Words in Sch. 22 para. 13(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(3)(b)(11)

1119

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

1120
1121
1122

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)

1124

Words in Sch. 22 para. 147 table omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(10)(b)(11)

1126

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)

1127

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))

1128

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))

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