Capital Allowances Act 2001

[^key-b583821bf91ca87f56cd99a2ec624819]: Act applied (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 para. 7 (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1

[^key-5185999e4b571fa8525d1bad1fff7468]: Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1

[^key-60b87b3eecec6bc036b844083741e3ac]: S. 61 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 para. 9(4) (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

[^key-afdf16903dae9a43057a2a478656bd7e]: Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 para. 10 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

[^key-8bbf704f9d46944dd7a2b2899fb7a514]: Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 para. 21(2) (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

[^key-accc0b7f402671ba9a1876244977d3a8]: Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

[^key-ef42097d62ae4008405bd4b83a8816fb]: Act construed as one with Capital Allowances Act 2001 (c. 2) (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 para. 37(4) (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1

[^key-622e9296f9677499c61074bd29726bc1]: S. 5(1)-(5) applied (with modifications) by 1998 c. 48, s. 42(8B) (as inserted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 para. 9(4)(5) (with Sch. 3 para. 9(6)(8)(9)))

[^key-def9a77e10449f55a895b44c2ac8f06a]: Words in Sch. 3 para. 116(2)(b) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(2), 31(3)

[^key-b3e2ab3cc79c4de02e3524b0692b3092]: Words in Sch. 3 para. 116(2)(c) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(3)(a), 31(3)

[^key-a29bf453de787e7afcb415d2bd44597c]: Words in Sch. 3 para. 116(2)(c) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(3)(b), 31(3)

[^key-d8ac303545c7cd65722640ae4fcc2db6]: Words in Sch. 3 para. 116(2)(c) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(3)(c), 31(3)

[^key-901f7a62d6fb64a0ad9dbb9e05efe830]: Words in Sch. 3 para. 116(2)(d) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(4), 31(3)

[^key-6144fb8ac33b959e7891b90674d91786]: Words in Sch. 3 para. 116(2)(e) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(5)(a), 31(3)

[^key-4be31d49bb992e25bad0e164334800f0]: Words in Sch. 3 para. 116(2)(e) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(5)(b), 31(3)

[^key-6c09688a6b11223dbeff9281b12efbf5]: Words in Sch. 3 para. 116(2)(e) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(5)(c), 31(3)

[^key-b2b1b5ecb2c131c646b540f7c01a8ab4]: Words in Sch. 3 para. 116(2)(n) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(9)(a), 31(3)

[^key-a6914ed606697bc23ee9fd6298c46e46]: Words in Sch. 3 para. 116(2)(n) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(9)(b), 31(3)

[^key-214ea96ad9bdc4aec37bd4738642ae19]: Words in Sch. 3 para. 116(2)(f)-(i) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(6), 31(3)

[^key-64a0cba4ad62d2013aaadfe14a89bffa]: Words in Sch. 3 para. 116(2)(k)-(m) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(8), 31(3)

[^key-a8a3714161128400d7a6efd62e3c7f9a]: Words in Sch. 3 para. 116(2)(j) substituted (2.12.2004 retrospective) by Finance Act 2005 (c. 7), Sch. 3 paras. 27(7), 31(3)

[^key-dd982bd6b4359e1a33427eaa1a4ae2ad]: S. 563(2)-(6) applied (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 607, (with Sch. 2)

[^key-08827759e9118008c1a554c781799452]: S. 4 applied (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 608, (with Sch. 2)

[^key-e5bfad6fd55de9aa12417c7a3b472574]: S. 13 applied (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 827, (with s. 828(2), Sch. 2)

[^key-c5150cfd4449c2c930dde2ecbdc2665f]: S. 4 applied by 1988 c. 1, s. 349ZA(5) (as inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 149 (with Sch. 2))

[^key-b33636bac226e0c46102a20241b75b04]: Words in Sch. 1 Pt. 1 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(2) (with Sch. 2)

[^key-7829f7eb39cd2ef13e85ae7d5b89bc8a]: Words in Sch. 1 Pt. 2 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(c) (with Sch. 2)

[^key-3ffc09940a961640fe5c64cbd2f0aec5]: Word in s. 15(1)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 526(2)(a) (with Sch. 2 )

[^key-20f99e77dc0bd08633575b5b333da14b]: Words in s. 15(1)(f) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 526(2)(b) (with Sch. 2 )

[^key-e002928534de9818c3f146aa392ea4fd]: Word in s. 15(3)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 526(3) (with Sch. 2 )

[^key-274d0466074739684ed697a3a3887720]: Word in s. 16 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 527(4) (with Sch. 2)

[^key-993b1502f58ad01b5f0ea5d733d6f8bc]: Words in s. 20(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 529 (with Sch. 2 )

[^key-ff3e7fe78b55b65f61c359290e2e5877]: Words in s. 23(2) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 530 (with Sch. 2 )

[^key-ad766a220c01783ab141074f01f18e33]: Word in s. 28(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), , Sch. 1 para. 531 (with Sch. 2)

[^key-777f4e25598b283214b3c0ae2e7e061b]: Word in s. 33(8)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 532 (with Sch. 2 )

[^key-cc9c6adc2b1136d3dbdb0491b2339cdb]: Word in s. 35(1)(a) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), , Sch. 1 para. 533 (with Sch. 2)

[^key-dc02973a1dd0263f64ab8cd8cbb02510]: Words in s. 63(2)(c) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 535(2) (with Sch. 2 )

[^key-a97f867434cd91cc9bcb27538dd2a2c6]: Word in s. 63(3)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 535(3) (with Sch. 2 )

[^key-36420893ab1559010f08fbc0fbc651ea]: Words in s. 63(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 535(4) (with Sch. 2 )

[^key-1a9464d0d5939ff529a437e52e4e390e]: S. 106(4) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5),, Sch. 1 para. 536(3), 3 (with Sch. 2)

[^key-10f1ff40f0a23c58e537ed137e11b582]: S. 108(4) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 537(3), 3 (with Sch. 2)

[^key-5c8da46a72f8574c5898bc62ff791890]: S. 112(5) repealed (with effect in accordance with s. 883(1) of the amending Act)by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 538(3), 3 (with Sch. 2)

[^key-a099ff01b162ada004cd70894342fcee]: S. 115(3) repealed (with effect in accordance with s. 883(1) of the amending Act)by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 539(3), Sch. 3 (with Sch. 2)

[^key-5869f6fdf91813974ca7b8507768449a]: S. 122(3) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 540(3), Sch. 3 (with Sch. 2)

[^key-3e5f2acefb094b71bc1fe58eb92ca40e]: S. 122(2)(c) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), , Sch. 1 para. 540(2) (with Sch. 2)

[^key-88e42b685ddac114b8a60d31ac5f4167]: S. 125(5) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 541(3), Sch. 3 (with Sch. 2)

[^key-c391af72574e67c43d2360675124f2f3]: S. 125(3)(c) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 541(2) (with Sch. 2)

[^key-ed6a63c84dc4d83f74349b581eb64320]: S. 154(3)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 542 (with Sch. 2 )

[^key-e4170e229d15d0169da4f50d15b17ded]: S. 155(1)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 543 (with Sch. 2 )

[^key-8a9c6a75f447f344d2c47785b3c0a4f0]: S. 156(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 544 (with Sch. 2 )

[^key-0ca17d8d976b1f5d6bc107b8bc5c7208]: Words in s. 162(2)(a) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 545(a) (with Sch. 2 )

[^key-b416b1f9b15bdb51edce907cf8a1966d]: Words in s. 162(2)(b) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 545(b) (with Sch. 2 )

[^key-2facae28ccaf05f054b9c47e7c232924]: Word in s. 248 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 546(a) (with Sch. 2 )

[^key-603626374eae6c2eddb1fc8e689a87c8]: Word in s. 248 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 546(b) (with Sch. 2 )

[^key-98e8e03061ffd5862a626bca9c2c82dd]: Words in s. 252 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 547(a) (with Sch. 2 )

[^key-a061e1e5380365cdf7d59ec1028ee56c]: Words in s. 252 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 547(b) (with Sch. 2 )

[^key-13938e382add122aed3e603039ce2a0d]: Words in s. 258(4) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 548 (with Sch. 2 )

[^key-15405e118277ce1f0712b2bab711d73a]: S. 268(1)(b) substituted for s. 268(1)(b) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 551 (with Sch. 2 )

[^key-769069d0373e59f262233f98a24dd01b]: Words in s. 282 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 552 (with Sch. 2 )

[^key-b78027b67698477961c2f395a2393725]: Words in s. 326(1) become para. (a) (with effect in accordance with s. 883(1) of the amending Act) by virtue of Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 553(a) (with Sch. 2)

[^key-4ebdc94e82bd88eb1977679211011d65]: Words in s. 326(1) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 553(b) (with Sch. 2)

[^key-2a5a84e6e6ea11e1308293b8d5f57b27]: Words in s. 331(1)(b) become s. 331(1)(b)(i) (with effect in accordance with s. 883(1) of the amending Act) by virtue of Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 554(a) (with Sch. 2)

[^key-0dce744a1fbb358dad2a87c58a761101]: S. 331(1)(b)(ii) and word inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 554(b) (with Sch. 2)

[^key-c2b8cfe3721409389e93f6cda53c39fe]: S. 353(3A) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 555(3) (with Sch. 2)

[^key-3fa2951f7acd3ec94084b0542e822952]: Words in s. 353(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 555(2) (with Sch. 2)

[^key-b753163abece251bd3171be01a91346a]: Words in s. 353(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 555(4)(a) (with Sch. 2)

[^key-9e94e398a1941c84105aaf7841a74f0f]: Word in s. 353(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 555(4)(b) (with Sch. 2)

[^key-71adccb4247533dfef918d657da43ba6]: Words in s. 353(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 555(4)(c) (with Sch. 2)

[^key-439134b6813566c5bc1e07f07d316d9e]: Word in s. 353(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 555(4)(d) (with Sch. 2)

[^key-5cb856685fe79e47bbecf8e3602937b7]: Words in s. 354(3) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 556(2)(a) (with Sch. 2 )

[^key-a9749641d3bc41317121ff002cfedcae]: Words in s. 354(3) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 556(2)(b) (with Sch. 2 )

[^key-27f341d58f826709b5abf8528126308b]: Words in s. 354(5) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 556(3) (with Sch. 2 )

[^key-8b0ba8bdcce75f3932c09956e7db1cc2]: Words in definition in s. 390(1) become para. (a) (with effect in accordance with s. 883(1) of the amending Act) by virtue of Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 557(a) (with Sch. 2)

[^key-349a39d2118cb8be7a1901c7332d86fe]: Words in s. 390(1) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 557(b) (with Sch. 2)

[^key-18c4c371c79d00c28205d76c2e8a60b1]: S. 392(2A) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 558(3) (with Sch. 2)

[^key-893b9cfb0eff92d85b1a5129a06af0f3]: Words in s. 392(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 558(2) (with Sch. 2)

[^key-91fe246542b2ab0d0e0ff66031e68561]: Words in s. 406(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 561(2) (with Sch. 2 )

[^key-7fdccbc4a892633eded06651736043d0]: Words in s. 406(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 561(3) (with Sch. 2 )

[^key-c268d8a29e0971cf2d2e2c6596e14ab0]: Words in s. 454(1)(c) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 562 (with Sch. 2 )

[^key-e2eafc49be3447d0d5c2e7f08af16390]: Words in s. 455(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 563 (with Sch. 2 )

[^key-f63f29eb0cecaee6475064e1a507435a]: Words in s. 462(3) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 564 (with Sch. 2 )

[^key-712fd8ef1ced540103ce7f8a709196f2]: Words in s. 479(4) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 565 (with Sch. 2 )

[^key-9f6dbb660c56aad9a1a86f031c41cd2b]: Words in s. 481(5)(b) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 566 (with Sch. 2 )

[^key-33da6b31c39802a44e0e54f288ecbae9]: Words in s. 483(c) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 567 (with Sch. 2 )

[^key-6364791ff5d211697293d5623db6ada1]: Words in s. 488(3)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 568 (with Sch. 2 )

[^key-fd3ca7ea9aa5416c2498c37b53211d75]: S. 529(1A) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 569(3) (with Sch. 2)

[^key-3e3c3c1e45d8218f5094b58fc333d963]: Words in s. 529(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 569(2) (with Sch. 2)

[^key-3e8009de42b1a334f81dee8492daf18b]: Word in s. 536(5)(a)(i) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 570(a) (with Sch. 2 )

[^key-65717540dd012eb70044a1b1c7bf2096]: Words in s. 536(5)(a)(v) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 570(b) (with Sch. 2 )

[^key-5e382040b2671af2cb5a2ac153ecbc4e]: Words in s. 577(1) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 573 (with Sch. 2)

[^key-7e259d356163777a37a95e1450509f14]: Sch. 2 para. 86 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-275d1365e7c0c1a67f4d9879234c5e01]: Sch. 3 para. 114 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-1eddbd1c8c4da5c120356cb25d9f1281]: S. 219(3)(b) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 4 para. 33

[^key-e118dc00f0fe1e18119491a1138f079d]: Sch. 2 para. 66(3) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(6)

[^key-f8383d059f6983497492acea54d7cfe8]: Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 83(1); S.I. 2005/1126, art. 2(2)(h)

[^key-6994dadca0334e930ad3d2f231d1a179]: Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 83(2); S.I. 2005/1126, art. 2(2)(h)

[^key-0ab3c47f2e9177c042efc8f64ad7a714]: S. 576 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 85, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-5f2eb54813e90ae6d40eaa9e76bce79a]: Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(a), 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-2e224a7d185b8e264b3f5962f9e79792]: Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(b), 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-9bb7757a77a954d166adf76c83bb46a2]: S. 61 modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 2; S.I. 2005/1444, art. 2(1), Sch. 1

[^key-42e26d515dfea333c04da9bbc9bd53ef]: S. 88 excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 2(4); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-a6bdf2cf59050718bfd13026728ea63f]: S. 196 modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14) , s. 60(2) , Sch. 10 para. 3 ; S.I. 2005/1444 , art. 2(1) , Sch. 1

[^key-bedaf8fce6348aa67fec521c0779bc3c]: Pt. 3 modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 4; S.I. 2005/1444, art. 2(1), Sch. 1

[^key-4c86ba07d6950d28afa31f39495f2043]: Ss. 567-570 excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 4(4); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-f38694ff269fe0c6ae254555581c1478]: Act modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 paras. 12-14; S.I. 2005/1444, art. 2(1), Sch. 1

[^key-4d0ac7afe0ce14db0a647a03ad37a917]: S. 61(2)-(4) excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 14(2)(a); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-66e73ec35d78bc933918351ae4410fb2]: S. 72(3)-(5) excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 14(2)(a); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-34141c917c88f08b84c62e0dbff9d437]: S. 88 excluded (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 14(2)(a); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-845a690d2fa93be0d47eb478ad07bdd6]: S. 171 excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 14(2)(a); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-48c2ebe4b915110270575119d5030201]: S. 196 excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14) , s. 60(2) , Sch. 10 para. 14(2)(a) ; S.I. 2005/1444 , art. 2(1) , Sch. 1

[^key-d09fa3c6765ab6d13d9511a7c79572a6]: S. 423 excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 14(2)(a); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-50915f3b5c88af232b4e85f77ca8e453]: S. 181(1) modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 14(2)(d); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-1abc631694e02df171777cce1a9d60bb]: S. 182(1) modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 14(2)(d); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-146ec1beba0e50d6581846d606f251c4]: Pt. 3 modified (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 15; S.I. 2005/1444, art. 2(1), Sch. 1

[^key-dc87bc254e83e60da076bce26bbf46fd]: S. 573 excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 15(2); S.I. 2005/1444, art. 2(1), Sch. 1

[^key-3b8e879fd9c9eef23b9a8070691774a9]: S. 61 modified (E.W.S.) (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 22; S.I. 2005/1909, art. 2, Sch.

[^key-de478336b13f34b4a7ebb8226c657d0b]: S. 88 excluded (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 22(4); S.I. 2005/1909, art. 2, Sch.

[^key-afc775434fac460f28efd4ef91c11012]: S. 196 modified (E.W.S.) (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 23; S.I. 2005/1909, art. 2, Sch.

[^key-bf3588047d7b7a1d859dd8e45d85828b]: Pt. 3 modified (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 24; S.I. 2005/1909, art. 2, Sch.

[^key-957692ac647867023710a6ba5004d93d]: Ss. 567-570 excluded (E.W.S.) (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 24(4); S.I. 2005/1909, art. 2, Sch.

[^key-52be71577a07ab9a407be63e83b528c3]: 2005 c. 14, Sch. 10 construed as one with 2001 c. 2 (E.W.S.) (8.6.2005 for specified purposes, 24.7.2005 in so far as not already in force) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 34(3); S.I. 2005/1444, art. 2(1), Sch. 1; S.I. 2005/1909, art. 2, Sch.

[^key-bf11ddfd53e70918e8fac0d3f9ef2049]: S. 256 modified (with effect in accordance with reg. 1(2) of the commencing S.I.) by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014), regs. 1(1), 44

[^key-e2a11d53f25f804cdbc2ecc653114982]: Words in s. 4(2A) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 48 (with Sch. 36)

[^key-8e76804c33b68f660abed8d48de5ef6b]: S. 52(3) modified (temp.) (with effect in accordance with s. 30(2) of the amending Act) by Finance Act 2006 (c. 25), s. 30(1)

[^key-c63039ad489fe4571fcdc69ff52a6ea1]: S. 3(1) excluded (19.7.2006) by Finance Act 2006 (c. 25), s. 120(7)

[^key-5703efb87a689d0aca5dc79e67f642d9]: Pt. 2 Ch. 6A inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 7

[^key-f36ba0d006c8fe65860f6030e42ac3e1]: S. 219 cross-heading substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(5)

[^key-57bf84e7468c3a9477f063eb78339973]: S. 13A inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 2

[^key-99fcf7a96214f78746665c591bb1ea99]: S. 34A inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 3

[^key-1dfc5aa0249178ecbf946313acb2db3c]: Ss. 70A-70E and cross-heading inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 6

[^key-4f0eec14c1c49ea38ec432dd5b72c902]: S. 172A inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 9(2)

[^key-a8de3bbcd99736e9202c62ea14f5c99d]: Ss. 228K-228M and cross-heading inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(3)

[^key-cad777dd491ea4496ee005257f5cf486]: S. 261A inserted (with effect in accordance with s. 83(4)-(6) of the amending Act) by Finance Act 2006 (c. 25), s. 83(3)

[^key-54cae39ad892347a7bbe57ae66dda4fd]: S. 267A inserted (with effect in accordance with s. 85(5) of the amending Act) by Finance Act 2006 (c. 25), s. 85(4)

[^key-b87a27f5a71a880acdc6735ed58c8412]: Word in s. 46(2) substituted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 4(2)(a)

[^key-c6e35b4bdfc877f0627754861b1c5f2a]: Words in s. 46(2) inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 4(2)(b)

[^key-7ff96792a2e985f4433fba14e4b940ec]: Word in s. 61(2) substituted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 5(4)

[^key-8318f2e182c9c0dccfd804ff01b12513]: S. 61(1)(ee) inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 5(2)

[^key-a752e5c56cc67657a2d9bc7504109410]: Words in s. 66 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(2)

[^key-01d6ba63457f2e12d963536ed707d7b4]: Words in s. 67 inserted (with effect in accordance with Sch. 9 para. 12(8) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 12(2)

[^key-4e8d45d312aab4f928c3a6dbf33621fd]: S. 67(2A)-(2C) inserted (with effect in accordance with Sch. 9 para. 12(8) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 12(4)

[^key-e840f7560952915c0977f744b15f549b]: S. 67(6) inserted (with effect in accordance with Sch. 9 para. 12(8) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 12(6)

[^key-e9e688b5405e04159ae7c0c82206ef8a]: S. 67(8) inserted (with effect in accordance with Sch. 9 para. 12(8) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 12(7)

[^key-17f09eaa45ce69c306bbba544fa1404f]: Words in s. 67(2) inserted (with effect in accordance with Sch. 9 para. 12(8) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 12(3)

[^key-b3f92b1ddb61dce59b39515c89ee1cfb]: S. 67(7) renumbered (with effect in accordance with Sch. 9 para. 12(8) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 12(5)

[^key-82992c781f10013c7d971574c066992f]: Words in s. 84 inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 8(2)

[^key-697672816f44539e637ea5640687d8b5]: S. 105(2A) inserted (19.7.2006) by Finance Act 2006 (c. 25), Sch. 9 para. 13(2)

[^key-75e57cc740c8428cb739a5bb6ebf2824]: S. 172(2A) inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 9(1)

[^key-222b103156ce1a31a73e35c7af41c04d]: S. 220(A1) inserted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(2)

[^key-da9503ee050f9ecc8cc7bfe5854ef1ca]: S. 220(3)-(11) inserted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(4)

[^key-187019674241d6e89d122d0d0281b9e0]: Words in s. 220(1) substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(a)

[^key-4bbf363038222649036c62821b6cf9c2]: Words in s. 220(1) substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(b)

[^key-f80ad8c8cfd0e12df9f15aba1137488e]: Words in s. 220(1) inserted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(c)

[^key-c46d968ff0168a614739ac8e180fac8e]: Word in s. 220(1) substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(d)

[^key-a1d4e225ffc471980fb97feb8b119ec3]: Words in s. 266(7) inserted (with effect in accordance with s. 85(5) of the amending Act) by Finance Act 2006 (c. 25), s. 85(2)

[^key-fb3448d43e0464caed08812a6d1b8ba1]: S. 267(6) inserted (with effect in accordance with s. 85(5) of the amending Act) by Finance Act 2006 (c. 25), s. 85(3)

[^key-7e4322ae7ce07ae0773fc5e0bae5c103]: Sch. 2 para. 11 repealed (with effect in accordance with Sch. 26 Pt. 3(12) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(12)

[^key-e6a4d4a36f84a0f21203ad2855dc6d86]: Sch. 2 para. 12 repealed (with effect in accordance with Sch. 26 Pt. 3(12) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(12)

[^key-1c308d9e92822fee4a156c560c78b9c4]: Sch. 2 para. 64(2) repealed (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-8b8e22e20e75b4fe42a5d97be819b774]: Words in s. 274(1) added (N.I.) (1.4.2007) by The Water and Sewerage Services (Northern Ireland) Order 2006 (S.I. 2006/3336), art. 1(2), Sch. 12 para. 44 (with arts. 8(8), 121(3), 307); S.R. 2007/194, art. 2(2), Sch. Pt. 2 (with Sch. 2)

[^key-32e4a67512eb5a5b10dd7bfc8f7d7887]: S. 4 applied (6.4.2007) by Income Tax Act 2007 (c. 3), ss. 910(5), 1034(1) (with Sch. 2)

[^key-5b4bce907f1e30d2c302de175ecb023e]: Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(2) (with Sch. 2)

[^key-0f7bd37d7092e63149d302a2f21e1754]: Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(a) (with Sch. 2)

[^key-d4c8b060e10f4bf5e8508fe416350053]: Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(b) (with Sch. 2)

[^key-f81a640450349ef0f43757a1e38e70c0]: Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(c) (with Sch. 2)

[^key-cf7a74c4fa2abe13b7fdcd36f3e691fe]: Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(e) (with Sch. 2)

[^key-64a343fc0d363ed7361b4849db3132e7]: Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(g) (with Sch. 2)

[^key-85b19fd61e2da23cfe46ccced9af3b24]: Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h) (with Sch. 2)

[^key-8dc0f85687789ce6541d78833b783d61]: Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(i) (with Sch. 2)

[^key-da70a6da7e1a2831615fa3cb64540d14]: Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(j) (with Sch. 2)

[^key-11ffae5663e1b501a2dd227833b2ba0b]: Words in Sch. 1 Pt. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h), Sch. 3 Pt. 1 (with Sch. 2)

[^key-56900fffa9f41bb0d4db29c329cdddd7]: Ss. 575, 575A substituted for s. 575 (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 411 (with Sch. 2)

[^key-0a4b8f1633054fb2a76c1f4da8166f9a]: S. 570B and cross-heading inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 409 (with Sch. 2)

[^key-e87854f7a06510dd9d0d5658d3eac08c]: S. 4(5) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 397(3), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4d12e2938faf6649e141f04a99a93bac]: Words in s. 4(4) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 397(2) (with Sch. 2)

[^key-d2913fc264c2bcfe3596033f7ccfc0d4]: S. 70YI(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 399, Sch. 3 Pt. 1 (with Sch. 2)

[^key-0748a8e97b346590f5acfe8df57f78b2]: Words in s. 138(2)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 400 (with Sch. 2)

[^key-f9039621dc3fad2edc2c38314add6de4]: Words in s. 156(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 401 (with Sch. 2)