Capital Allowances Act 2001

[^key-fa472df2e39aab1a0d355b307ec8e734]: Words in s. 156(1)(c) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 401 (with Sch. 2)

[^key-382df0f8a22326db088a015ee6c66d70]: Words in s. 220(8)(a) omitted (6.4.2007) by virtue of Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 402, Sch. 3 Pt. 1 (with Sch. 2)

[^key-8079b963b0bf5121bcc6eb6fc9425f02]: Words in s. 232(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 403 (with Sch. 2)

[^key-234130b042e2dd41cd15e44d5d405163]: S. 258(3A) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 404 (with Sch. 2)

[^key-5618bef6a3ea636378a847ceb82d28bf]: Words in s. 266(5)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 405 (with Sch. 2)

[^key-569d6145689c82c0375b8c01b53a99fd]: S. 437(2)(3) substituted for s. 437(2) (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 407 (with Sch. 2)

[^key-106415e599eb622ea7d412193844b126]: S. 479(2A) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 408 (with Sch. 2)

[^key-d4e657d1c0626a4c18bc51014d4a85ab]: Words in s. 574(1) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 410 (with Sch. 2)

[^key-a8057cd7b57fc3a1b13c5d6d0b02e60a]: Words in s. 577(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 412(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ab13b7442a1c1b0b9a027f2835520c8d]: Words in s. 577(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 412(b), Sch. 3 Pt. 1 (with Sch. 2)

[^key-eca70836fad2d7947b8d54b7daa89803]: Sch. 2 para. 22 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-af8b59ff66c312154481fa7b00ce2998]: Sch. 2 para. 27 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0fbc578afbf5343d5108f7e3d1e0181c]: Sch. 2 para. 28 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a8e898c87081fa7082a8618eabf25641]: Sch. 2 para. 29(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-658a5dea3cc921e63a26e1799a8e66d7]: Words in Sch. 2 para. 29(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-c4f876f991d03a830be454989e9f9545]: Sch. 2 para. 30 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-fb1f42229027e3deea3e4dd5369a9137]: Sch. 2 para. 31 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5ed1f654df2355e69eae46a587618679]: Sch. 2 para. 58 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-525ac4fab4b53b9d57bd185edaf31bd2]: Sch. 2 para. 62 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ff74ef2654adec2bc4384ecb99219789]: S. 355(2A) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 406 (with Sch. 2)

[^key-e55c9e0cbb84c78796990128c4d86b99]: Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2

[^key-aa5a7f6eaaa151918ae7b8b0cc1d006f]: S. 1(2)(ba) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 2; S.I. 2007/949, art. 2

[^key-cea1cbfb795f1bc81f68ac76f9022a9d]: Words in s. 2(3) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 3; S.I. 2007/949, art. 2

[^key-f2f3552a62a2904dd86b3fd18622a39d]: S. 3(2A) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 4; S.I. 2007/949, art. 2

[^key-ef7f881998bb4d6e4668e1851e7cb150]: Words in s. 537(1) cross-heading substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 5; S.I. 2007/949, art. 2

[^key-41c9016273cc10aea8eed72fef8053dc]: S. 546(ba) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 6; S.I. 2007/949, art. 2

[^key-0a858767be7f9dfb6ac43ed98e6bd644]: Word in s. 567(1) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 7; S.I. 2007/949, art. 2

[^key-bffc4739a1dc356447c9d5597093ce1b]: Word in s. 570(1) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 8; S.I. 2007/949, art. 2

[^key-93b44dece17701467e9ca47ecc9a77f0]: Word in s. 570A(1) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 9; S.I. 2007/949, art. 2

[^key-cc734becac1b407f33c948a8782260f2]: Sch. 1 Pt. 2 entries inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 11; S.I. 2007/949, art. 2

[^key-e88eb372f45f4cc1746f9b4b958e09c5]: Pt. 3 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(1)-(3), (7)

[^key-bdec5fcb82dc09f8660d22eb77b5bacd]: Pt. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)

[^key-fd325173f2614900c65ad234f14febfb]: S. 256(1)(b) substituted (with effect in accordance with s. 39(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 8 para. 23 (with Sch. 8 Pt. 2)

[^key-f73e32f36c2fd0293834c94c3a0933ad]: S. 257(3) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(8)(a), Sch. 27 Pt. 2(10)

[^key-d1fbe4fc44463c63aa865662fb3d0ff1]: S. 544(5) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(8)(b), Sch. 27 Pt. 2(10)

[^key-a26d8c13ab4c46fd36d78a7c2b44ddf8]: S. 560(5)(a) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(8)(c), Sch. 27 Pt. 2(10)

[^key-591956d25dc7bbb12932b43e4ae15cba]: S. 560(5)(b) repealed (with effect in accordance with Sch. 9 para. 17(1) of the amending Act) by Finance Act 2007 (c. 11), Sch. 9 para. 1(2)(f), Sch. 27 Pt. 2(9)

[^key-668143694733ca517845100113ff81fb]: S. 560(5)(c) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(8)(c), Sch. 27 Pt. 2(10)

[^key-e53f7b725f027efe8ebea0aeae2e7d11]: S. 561 heading substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 25(4) (as modified by S.I. 2008/1579, regs. 1(2), 4(1))

[^key-b38dac996743c038d3a5d0efd837c3ec]: S. 561(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 25(2) (as modified by S.I. 2008/1579, regs. 1(2), 4(1))

[^key-7f7a15b9349921929f7ccbff79e4abfe]: Words in s. 561(2)(b) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 25(3)(a) (as modified by S.I. 2008/1579, regs. 1(2), 4(1))

[^key-26b218e57921dd7eda42f6e7beb86680]: Words in s. 561(2)(b) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 25(3)(b) (as modified by S.I. 2008/1579, regs. 1(2), 4(1))

[^key-094e13786f51ad4e7cc418482075b31a]: S. 561A substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 2 para. 14

[^key-8ad0d4034d16b2c19b6621bfa286fce0]: Act modified by SI 2006/964 reg. 69V(6)(7) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)

[^key-3002be0b62b006d85ac15afab669640e]: Act modified by SI 2006/964 reg. 69Z41(5)(6) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)

[^key-a64f339dd808791d9950cab579df4f0c]: S. 3(1) excluded by SI 2006/964 reg. 69Z1(8) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)

[^M_F_e06a18f8-1ca5-48b8-f39b-9801a82aac29]: Words in s. 219(1) substituted (24.7.2002) by Finance Act 2002 (c. 23), s. 103(4)(g)

[^key-cd1aacb39def586adeb41fe9bf4e791d]: S. 102 applied (with modifications) (21.7.2008) by Finance Act 2008 (c. 9), s. 83

[^key-0fb924f166d22e77606d5aa4de8cae58]: Act modified (21.7.2008) by Finance Act 2008 (c. 9), s. 85(8)

[^key-c61375a740fe9112c1f57d8bd179bfa0]: Pt. 2 Ch. 6A applied (21.7.2008) by Finance Act 2008 (c. 9), Sch. 20 para. 11(12)

[^key-f70e659ee57dea35bc493fb92c89fcc2]: Word in s. 28 heading omitted (with effect in accordance with s. 71(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 71(6)

[^key-b586b148267f107b6ecea18649bffa71]: Ss. 33A, 33B and cross-heading inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2008 (c. 9), s. 73(2)

[^key-0813861303ca9aeb211dc65a88c0219b]: Ss. 47-49 omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(c)

[^key-741e826d13dff689163cc5819c0dcd16]: Ss. 40-43 omitted (with application in accordance with s. 76(7) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 76(2) (with s. 76(8))

[^key-99a9b9274584ea1b9eefbbdc70e7b674]: Words in s. 46 heading omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(b)(ii) (with s. 76(7)(8))

[^key-d805fb240f38d776bd28ce8bb4b99a3f]: S. 56A inserted (with effect in accordance with s. 81(5) of the amending Act) by Finance Act 2008 (c. 9), s. 81(3)

[^key-9110db95a01c0c29a5bddba26486e553]: Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

[^key-9f70844198f57536148e142a2f693811]: Pt. 4 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

[^key-f4fcc6d2da22658d96dc3fb7485f6022]: S. 313A inserted (with effect in accordance with s. 87(2)(3) of the amending Act) by Finance Act 2008 (c. 9), s. 87(1)

[^key-fa0f5187307e01709544f6d5b792f2a9]: S. 163 heading substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), s. 109(2)

[^key-ff88a6c67c9827c24c2639526cc72d93]: Word in s. 165 heading substituted (with effect in accordance with s. 110(9) of the amending Act) by Finance Act 2008 (c. 9), s. 110(2)

[^key-6d22ebe9c01e48eba08e7c838ca89378]: S. 228G heading substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(6)(f)

[^key-8a37b75016926b999eb051f049f273a2]: Words in s. 164 heading substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 5(2)

[^key-8e8d404769a19788f0db03a17fcc3d3e]: Words in s. 165 heading substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 6(2)

[^key-c44cf10a55ef184e8b0ac49262ed6a26]: Pt. 2 Ch. 10A inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 2

[^key-24cfc8f28b6d29e598533da7e21d7358]: S. 262A and cross-heading inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 4

[^key-1b416d05d0ddd6b58883f19d43bb1a0b]: Words in s. 241 heading inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 12(5)

[^key-38fe395ea656e1f69619c696380f822e]: Sch. 3 paras. 46-51 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(4) (with s. 76(7)(8))

[^key-1a5d71c2132214d34997a25f335a5a6b]: Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 15

[^key-62bdc05490aa3c9a74a541a14abde9cd]: Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(3)

[^key-588f774046fb8e5f0d07c8c4926f1481]: Sch. 3 paras. 56-83 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 20(a)

[^key-025fb10baa25fdaed44345b7f516bf6d]: S. 227 heading heading substituted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(13)(b)

[^key-f2fd7300b91b801064b3f07d8d080c92]: Word in s. 228B heading inserted (with effect in accordance with Sch. 20 para. 13(4) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 13(3)

[^key-83f8ee09957daf1a5ce469a4c54bd46f]: Pt. 2 Ch. 3A inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 2

[^key-1a98ef4ab5c694ae4329e59fe1a3b443]: Ss. 51A-51N and cross-heading inserted (with effect in accordance with Sch. 24 para. 23 to the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 3

[^key-b31eb6f12194e97199595467edca4e90]: S. 52A and cross-heading inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 4

[^key-153181e9ae0104b6aae86b2d8f4d58dd]: Words in s. 217 heading inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 8(4)

[^key-950b9235d278079fe6ed1076c5a82e2d]: S. 218A inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 9

[^key-2df3ec305c268f30e111abfed0716fe1]: Words in s. 236 heading inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 10(3)

[^key-972daf5930e15b466c48e99e486ef2a2]: Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 13

[^key-9678c6868dc86aada7b7936207928948]: Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(2)

[^key-24dc17adcf81e92ee4c81f23cfc1e72f]: S. 1(2)(b) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 2(a)

[^key-5e62ab5df9b4b1f642edfb5367f83cea]: S. 1(2)(c) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 2(a)

[^key-e2c99cc497530d8ac816bbf18f55d736]: Words in s. 1(3) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 2(b)

[^key-14b6f3b546a7ec6871be233d0f5406d5]: Words in s. 2(3) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 3(a)

[^key-00bc61b47a6b4c360d80c663dbf383f2]: Words in s. 2(3) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 3(b)

[^key-74cd3ec578238cddf55178f138ea3f4e]: S. 3(4)(b) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 4

[^key-39ee9f01b6382073f033b3d8fe575532]: S. 3(5)(b) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 4

[^key-4ad1a4702d619ca33d1d9e43f3376870]: Words in s. 13(5) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(2)

[^key-f5f276fbfae837e8941f91956adb750b]: Word in s. 23(2) omitted (with effect in accordance with s. 71(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 71(7)

[^key-35a85b52e82dbd5c92186c07ef3ecdf5]: Words in s. 23(2) omitted (with effect in accordance with s. 72(4) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 72(2)

[^key-5c8504eb082f3c9f1ac253fb2e3ecd66]: Words in s. 23(2) inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2008 (c. 9), s. 73(1)(a)

[^key-e62d10da46e8628562130f048078f70a]: Words in s. 23(4) omitted (with effect in accordance with s. 73(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 73(1)(b)(i)

[^key-0b81c07f5372676e8edd0a5ed7d8a454]: Words in s. 23(4) omitted (with effect in accordance with s. 73(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 73(1)(b)(ii)

[^key-3243c4facf9e3a40740651b6550c8cf5]: Word in s. 23(4) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2008 (c. 9), s. 73(1)(b)(iii)

[^key-3bc49b7016be2d0cc6b2d60690f918b5]: Words in s. 26(5) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 3

[^key-0693556b49d4444f584aaf2a13b040f9]: Words in s. 28(1) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(2)(a)

[^key-12f5c678ac7d7973bcab6bdb65db1616]: Word in s. 28(1) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(2)(b)

[^key-8e2bfcd0257fc98c0a64d4e34be5b3d4]: Words in s. 28(1) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(2)(c)

[^key-ddb3b6f28add215e9cc0780fb2c7d781]: Word in s. 28(2) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(3)

[^key-ed29e2fa196753f1dd1886c18970697d]: S. 28(2A)-(2C) inserted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(4)

[^key-d0f224860c1edb7ee18f8265a3bc4731]: S. 28(3) omitted (with effect in accordance with s. 71(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 71(5)

[^key-adc913b58594f1429b038cfcf42ca936]: S. 29 omitted (with effect in accordance with s. 72(4) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 72(1)

[^key-318f67c07fb938efe939c9e043fb1b81]: S. 39 entry omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(a)

[^key-1d2a49fa5be1d2fabf260da0e2c774bd]: S. 39 entries omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(a) (with s. 76(7)(8))

[^key-b7757d47dd4aa98f30417b254c99e2d0]: S. 44 omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(2)

[^key-384bb64c091063a9b59e8f3e1389d6b6]: S. 45 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(3) (with s. 76(7)(8))

[^key-a4bf02ae1dfcb4414c975a6efa78c55c]: Word in s. 45E inserted (with effect in accordance with s. 78(5) of the amending Act) by Finance Act 2008 (c. 9), s. 78(3)

[^key-e5c6ae634ba7acb8d68df1df597e4f73]: Words in s. 45E(4) inserted (with effect in accordance with s. 78(5) of the amending Act) by Finance Act 2008 (c. 9), s. 78(4)

[^key-732fa4797a1a04a74ec93601f748df47]: S. 46(1) entry omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(b)

[^key-1969a5ba6d6e8a1635132e51e95a86c1]: S. 46(1) entries omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(b)(i) (with s. 76(7)(8))

[^key-b48b89e7f3b0496a4d6d07195c8c48cb]: S. 51 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(c) (with s. 76(7)(8))

[^key-ea95192cfa8a877d08c610dac44830df]: Words in s. 52(3) omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(d)(ii)

[^key-d9e3ca1d71779205e341ec45d2b9eaaf]: S. 52(3) entry omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(d)(i)

[^key-94744ce8e37669b95649eac8cf4721d0]: S. 52(3) entries omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(d) (with s. 76(7)(8))

[^key-34c8d0e3d7d7f3681f401662fa76aedc]: Words in s. 52(3) substituted (with effect in accordance with s. 108(2) of the amending Act) by Finance Act 2008 (c. 9), s. 108(1)

[^key-9ff1b395e96444494be23b76c4d8ccf3]: Words in s. 52(5) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(3)

[^key-d4a0ca357372d0c126199fac419c204c]: Words in s. 54(5) substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 3

[^key-1de598151d62d4ddbe9c49f70a5d4000]: S. 56(1A) inserted (with effect in accordance with s. 80(8)-(12) of the amending Act) by Finance Act 2008 (c. 9), s. 80(3)

[^key-15c7b693fe614c12c7654a1fd8b6711e]: Words in s. 56(2) substituted (with effect in accordance with s. 80(8) of the amending Act) by Finance Act 2008 (c. 9), s. 80(4)

[^key-0e7cb23b0298a609bde6cad5a73cfd14]: S. 56(2)(za) inserted (with effect in accordance with s. 81(5) of the amending Act) by Finance Act 2008 (c. 9), s. 81(2)

[^key-ede73a84ab2f7d7798b6486a49c31e02]: S. 56(2)(a) substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 4

[^key-2b55d0b673abc5953b4f701431d5aa81]: Words in s. 57(2) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 4

[^key-b4ba895091b82d6474f424dd7b13dd22]: Word in s. 57(3) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(4)

[^key-399e75afe34192b512e75fefee69d9f1]: S. 58(4A) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 5

[^key-b8f3f955bf25c75d0e1ceb9a24fe19a9]: Word in s. 59(1) inserted (with effect in accordance with s. 81(5) of the amending Act) by Finance Act 2008 (c. 9), s. 81(4)(a)

[^key-4218befffa258928f4e6469817b83ab3]: Words in s. 59(1) inserted (with effect in accordance with s. 81(5) of the amending Act) by Finance Act 2008 (c. 9), s. 81(4)(b)

[^key-073f820244234d3e1ec5b35f1f62ad17]: S. 65(1)(b) substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 5

[^key-79e78bf1dfaa1aed4d1f8b8186ba188b]: S. 66 entry omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(5)

[^key-5b4b4051e76783874bb43558273006cb]: Words in s. 66 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 6

[^key-3cbb23c36806b087cb7ef0230014e13f]: S. 70H(1A)(1B) inserted (with effect in accordance with Sch. 20 para. 8(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 8(1)

[^key-fd56a595e5b688fd57ffba64f15bd6a9]: Ss. 70I(10)-(12) inserted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(6) (with Sch. 20 para. 6(20))

[^key-fee036992b4c1911a676081c48309afd]: S. 70I(9A) inserted (with effect in accordance with Sch. 20 para. 7(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 7(1)

[^key-6005147e986860b1827ae8b0b1b13704]: Words in s. 84 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 7

[^key-5d5061cf4cf8253b9f1b7bf0eec426f1]: Word in s. 89(3)(b) substituted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(7)

[^key-3d2ba6769c72a6d1f8a941854237c6d7]: S. 92 omitted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 26 para. 8

[^key-20264b40d1b395071bfac3bb93430a4e]: S. 101 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 9

[^key-bf8cff028eace3d1ea918c58b0dd94c0]: S. 102 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 10

[^key-dc0e928a3014605d57e3a7dc8d4cc7b4]: S. 104 omitted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 26 para. 11

[^key-fc2801062c43b57a2664ec2acbc0fdc6]: S. 163(1)-(3) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), s. 109(3)

[^key-9635bf8038194ceccb3cb58c507012bb]: Words in s. 163(5)(b) omitted (with effect in accordance with s. 109(7) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 109(5)

[^key-4dc7816c9768509d2bcd709298eb34da]: Words in s. 164(3)(a) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 5(3)

[^key-fbd7da4f859bcc20c571197e9f361745]: S. 165(2)-(2C) substituted for s. 165(2) (with effect in accordance with s. 110(9) of the amending Act) by Finance Act 2008 (c. 9), s. 110(3)

[^key-b126f8cc07d762b0babe43fd5c6f8a3a]: S. 165(4A) inserted (with effect in accordance with s. 110(9) of the amending Act) by Finance Act 2008 (c. 9), s. 110(4)

[^key-66a527a0cc5c820958de7400ff72e41b]: S. 165(6)(7) inserted (with effect in accordance with s. 110(9) of the amending Act) by Finance Act 2008 (c. 9), s. 110(5)

[^key-4e2f09d113baaa03a9e519dd91802806]: Words in s. 165(1)(c) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 6(3)

[^key-2ce70fe8b9f111716691072000397461]: Words in s. 165(3)(a) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 6(4)(a)

[^key-d55cf7cd90e53e6c105387900d6e2fbe]: Words in s. 165(3)(b) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 6(4)(b)

[^key-cc64d7ec554b82702e38be7cc08cf622]: Word in s. 186(1)(a) substituted (with effect in accordance with Sch. 27 para. 30(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 5(2)

[^key-5319d60b22d32793ce846280278e5cef]: Word in s. 186(1)(b) substituted (with effect in accordance with Sch. 27 para. 30(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 5(2)

[^key-55cf70b9fe0e12ba4e87399003bc240e]: Words in s. 186(3) inserted (with effect in accordance with Sch. 27 para. 30(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 5(3)(a)

[^key-e0516d4952ffc6124202ec027d2942a1]: Words in s. 186(3) inserted (with effect in accordance with Sch. 27 para. 30(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 5(3)(b)(i)

[^key-b1ed6b6098aacfab01ba8ca4b79c69cf]: Words in s. 186(3) inserted (with effect in accordance with Sch. 27 para. 30(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 5(3)(b)(ii)

[^key-bf88f18749bf357757fa7bbe1b3d8e73]: Words in s. 186(5) substituted (with effect in accordance with Sch. 27 para. 30(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 5(5)

[^key-f1659ebcf1eb612244784585c74fb51d]: S. 186(3A) inserted (with effect in accordance with Sch. 27 para. 30(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 5(4)

[^key-3cfcc0430787adce84fc414d0361b0de]: Words in s. 205(1) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 6(2)

[^key-c43f621f7a3fe37467718885bea5c774]: Words in s. 205 heading inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 6(3)

[^key-fb768994fbf3065c5ff8e3f60985d13b]: Words in s. 210(1) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 7(2)

[^key-3c207a2d7768ad3180770e4426f13aef]: Words in s. 210 heading inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 7(3)

[^key-67aafd1086e78fbe9625dc0c3501bf5e]: Words in s. 217(1) substituted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 8(2)

[^key-ee768ae63422c4c3b0a9cf2edebee2be]: Words in s. 217(2) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 8(3)

[^key-2380cf4ab63a0bb2b6c806ae3afbc46e]: S. 217(3) substituted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(8)

[^key-f284e1324aa506a59e0c769f19d56d49]: S. 218(4) substituted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(9)

[^key-477251ada7e9221f7f284efc15bf3baa]: Words in s. 221(1) substituted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(11)

[^key-f837ae5c495072b6c6aad288ab881968]: S. 222 omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(12)(a)

[^key-7b6d7422ed827db6c21b64c7f93ea05d]: S. 223 omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(12)(b)

[^key-9d99be5dbe86decb74859febaf559060]: S. 224 omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(12)(c)

[^key-001f6e7462526347c4c0e012848246e7]: S. 226 omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(12)(d)

[^key-ad2be07d1890b9a7b0372b5dc7a62c51]: S. 227(1)(b)(ii) and preceding word omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(13)(a)

[^key-38c678bc3adea1e6b3efb2298aaf5b07]: Words in s. 227(2)(c) substituted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(13)(b)

[^M_F_c9af7422-2f0d-492d-a1cf-01e4d9f970fc]: S. 227 heading substituted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 6(13)

[^key-4e608844eff7debe3ae3c75425072c8d]: Words in s. 228(1) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(14)(a)

[^key-0263882f1db1a6db41522c579524c833]: S. 228(4) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(14)(b)

[^key-7e3d59d134b8ddd2f8943519e9d3b970]: S. 228A substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(2)

[^key-6d61211a84504f42037aa1d8e6094151]: Word in s. 228B(1) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(3)(a)

[^key-b880f64a07b325f592bf310d982eccdc]: Words in s. 228B(2) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(3)(b)

[^key-56f941b9d2ed2842b2a2cf6af0d10461]: Words in s. 228B(4) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(3)(c)

[^key-ceebb57863674781a1efc6f15a3d626b]: S. 228B(5) inserted (with effect in accordance with Sch. 20 para. 13(4) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 13(2)

[^M_F_376b38e4-cf3c-401b-f0a2-856f96109679]: S. 228B heading substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(3)(d)

[^key-958130d9237c80400cdfbf0897f6ce79]: Word in s. 228C(2) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(4)(a)

[^key-bdedc648c0b507569e5eb86c16df3885]: Definition and word in formula in s. 228C(3) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(4)(b)

[^key-da7ad587b56ec28508fb8662638c5529]: Word in s. 228C(6) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(4)(c)

[^key-d1c0d50b26a21b2bcac7512689fe69d7]: Words in s. 228C(6) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(4)(c)

[^M_F_59b30f32-4f37-4280-c713-222fa31a9e4b]: S. 228 heading substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(4)(d)

[^key-edc9deca4e4dead2ba9efdbb57160dd9]: S. 228D omitted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 12(5)(a)

[^key-470dca4bff6e8cc80385dcabfc0b4e8f]: S. 228E omitted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 12(5)(b)

[^key-72b68789e1f3f7db38d815e619aeec29]: S. 228F omitted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 12(5)(c)

[^key-00ea43f64e4b6b9819ec2abf07b2de3a]: Word in s. 228G(1) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(6)(a)

[^key-81adce53268a85ec7c531ddede4e4deb]: Word in s. 228G(2) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(6)(b)

[^key-9cb8395e6e9cc305e10408760ecdfec8]: Word in s. 228G(3) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(6)(c)

[^key-310f5c4a8f529f38483daeacb105f703]: Word in s. 228G(4) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(6)(d)

[^key-58c8843166ffd0eee84efdc21229e00d]: Word in s. 228G(6) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(6)(e)

[^key-084fab7856eb1a299c265d51f68391c8]: Words in s. 228G(6) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(6)(e)

[^key-41ac7f350fb7e4af05a0dff54aba005b]: Words in s. 228H(1) inserted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(8)(a)

[^key-914ca6149ff523591f622259fe21db7d]: Words in s. 228H(1) omitted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 12(8)(b)

[^key-9f83577b3652b613b3159eaaa27cd1f1]: Word in s. 228H(1) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(8)(c)

[^key-977872611cdbf3dc8b407b1c9ee4609d]: Words in s. 228H(1) omitted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 12(8)(d)

[^key-aa3b2a3eb07a72d8de716231fbf8726f]: Words in s. 228H(1) inserted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(8)(e)

[^key-fbfbdefc08948cb5f1e24fe89e747d10]: Words in s. 228H(1) omitted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 12(8)(f)

[^key-7e6384ce0a5fff1b80b7639b23a80a5e]: Word in s. 228H(1) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(8)(f)

[^key-d9c36f68f5a6a60883cfb01e364eb1f6]: S. 228H(1A)(1B) inserted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(9)

[^key-79a1f6a131a12ebccf1763080f4bc508]: Words in s. 228J(8) substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(10)

[^key-e1465102b877746fa3b95236c46fd129]: S. 236(3A)-(3C) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 10(2)

[^key-a286dae64253bfc97ee305c0a4237271]: Words in s. 237(1) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 11

[^key-5eec605dc710b20c06e7538723107c47]: S. 237(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(e) (with s. 76(7)(8))

[^key-c47613436febbae7700ff7fbdc658d27]: Words in s. 241(1)(b) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(16)

[^key-d0546be2b575c75096a7469c73d0d50e]: Words in s. 241(1)(b) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 12(2)

[^key-8ac6bfe1cc63c493ba4899b7a30f7470]: Words in s. 241(2) substituted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 12(3)

[^key-f6c3d96f969229d0a39990296087857e]: Words in s. 241(3) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 12(4)

[^key-ee2fd257ceb7d925255338fec43492d6]: S. 243 omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(17)

[^key-e89411453cb2e03f8c97f204c44ed2f1]: Words in s. 263(3) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 13

[^key-8a03c22302b901fa756ba3c21fb85400]: Words in s. 265(4) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 14

[^key-54ddfcac54e297f7896ff82dd3e7cea0]: Word in s. 266(7) substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 12(a)

[^key-2c216ac2a3f5fa1f246fbb38149d2535]: Words in s. 266(7) substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 12(b)

[^key-bfc3f6441d489495bd43877ee2ea448f]: Words in s. 443(3) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 6

[^key-3859de7b9f889a73c476fd63825f9e95]: Words in s. 448(3) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 7

[^key-35202e70a2459699eef005b07be51ee6]: Words in s. 537(1) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 8(a)

[^key-1818a8b7995864faf32cb06cccd71e2a]: Words in s. 537(2)(b)(ii) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 8(b)

[^M_F_bf2bc00f-d5b8-43ac-a67b-a819eadad9a7]: Words in s. 537(1) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 5; S.I. 2007/949, art. 2

[^M_F_c1f3ef3a-5346-4c62-cfe3-bb5e6ecc20a1]: Words in s. 537 heading omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 8(c)

[^key-a06754f3ea7dbc07fb703253fdf44899]: S. 539 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 9

[^key-6bb472c878ad48c88105c7ea581121da]: S. 540 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 10

[^key-e272291e44be2a67bcd5729c75a9a924]: Words in s. 542(1) substituted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 11

[^key-a93eeb7fbdafb7174995e31713d26b48]: S. 546(b) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 12

[^key-9b604e927cf995c424d7476f1a6d2fbc]: Word in s. 564(1) substituted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by Finance Act 2008 (c. 9), Sch. 27 para. 13(a)

[^key-75e786f1fcf844a6baf5f70e0ea8134f]: S. 564(3) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 13(b)

[^key-08c894e8fba2a63509aeaa779b1f7b04]: Word in s. 567(1) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 14

[^key-6f81730561b7f0ea6dc9a40b1a63bd09]: Words in s. 569(3)(a) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 15(a)

[^key-3292cbefaa9d99c27907f989b8aa58a7]: Words in s. 569(5)(a) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 15(a)

[^key-fd2b9eee41f4952e3d6dceace0cec517]: Words in s. 569(5) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 15(b)

[^key-698f743b2e2a10d38d6bf7196320cbc5]: Word in s. 570(1) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 16(a)

[^key-b7ee507b29c8f92cfecf9150db60427f]: Word in s. 570(3) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 16(b)

[^key-22365deaea1050b005a940352eecb4fe]: Word in s. 570A(1) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 17

[^key-fb93dc9f1ced36de32c50737bf407eb0]: Word in s. 573(1) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 18

[^key-01c99b228b24bf021730f879eadc1713]: Sch. 3 para. 14 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(f) (with s. 76(7)(8))