Finance Act 2002

[^key-2c1b4a1a75959bcad2f4fb5030596b63]: Words in s. 111(3) substituted (retrospective to 15.4.2003) by Finance Act 2003 (c. 14), s. 126(4)(b)(11) (with s. 126(9)(10))

[^key-419b5a0940722a653981c171a34c4876]: Sch. 34 para. 4(4) inserted (retrospective to 15.4.2003) by Finance Act 2003 (c. 14), s. 126(8)(11) (with s. 126(9)(10))

[^key-675efffb73a79f1222945a0df15ac477]: Words in Sch. 34 para. 4(3) substituted (retrospective to 15.4.2003) by Finance Act 2003 (c. 14), s. 126(7)(11) (with s. 126(9)(10))

[^key-cf20489701f508a9042eb3f348a171ba]: Words in Sch. 34 para. 4(3)(b) substituted (retrospective to 15.4.2003) by Finance Act 2003 (c. 14), s. 126(6)(a)(i)(11) (with s. 126(9)(10))

[^key-7faaf391d0ceb46881e4529cfa02ad1f]: Words in Sch. 34 para. 4(3)(b) substituted (retrospective to 15.4.2003) by Finance Act 2003 (c. 14), s. 126(6)(a)(ii)(11) (with s. 126(9)(10))

[^key-0db79cd0cb8f417120e389674f175c92]: Words in Sch. 34 para. 4(3)(b) substituted (retrospective to 15.4.2003) by Finance Act 2003 (c. 14), s. 126(6)(c)(11) (with s. 126(9)(10))

[^key-29835e955546268a5b6f7b3799f5b9ee]: Words in Sch. 34 para. 4(3)(b)(i) substituted (retrospective to 15.4.2003) by Finance Act 2003 (c. 14), s. 126(6)(b)(11) (with s. 126(9)(10))

[^key-8003371e2faea8157096ef7e47a07d46]: S. 96(3)(a) repealed (with effect in accordance with Sch. 43 Pt. 5(3) Note of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(3)

[^key-27f3437bb15925358b1eb3a462792184]: Sch. 25 para. 46 repealed (with effect in accordance with Sch. 43 Pt. 3(12) Note 1 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(12)

[^key-3fd3ff2cadbbe5539923becc46ec1641]: Sch. 5 para. 1 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 1 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-400a60dbaae78ce6ea874144b2cf672f]: Sch. 5 para. 2 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 2 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-fe2f39cc22d8e0a4d601d2f100f125c6]: Sch. 5 para. 3 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 3 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-d8c47aff3e5b22de758908e3f4040306]: Sch. 5 para. 4 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 4 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-381ac594eb0ceeaeccc9061d3e4760e4]: Sch. 5 para. 5 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 5 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-632d51ab4e464d24a3610ec4d841060e]: Sch. 5 para. 6 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 6 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-1f671ff7a6eb3d0498033703cc7cea68]: Sch. 5 para. 7 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 7 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-d50fef98e15da856fd30a74b6b0a8363]: Sch. 5 para. 11 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 11 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-311270e4c540b6998d5c23e51df478a2]: Sch. 5 para. 16 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 16 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-7f3592ef9c25b401b893c34d0da94bd7]: Sch. 5 para. 17 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 17 in force at 30.11.2003 in so far as not already in force by S.I. 2003/3086, art. 2; Sch. 5 para. 17 in force at 24.7.2002 for specified purposes , see s. 19(2)(3)

[^key-ad4896f134839908455689db2c6262b1]: S. 24 in force at 1.12.2003 by S.I. 2003/3043, art. 2

[^key-12ca6daa34b99c6df541540faa073103]: S. 19(1) in force for specified purposes at 24.7.2002, see s. 19(2)(3); s. 19(2)-(5) in force at 24.7.2002; s. 19(1) in force at 30.11.2003 for specified purposes and 19.12.2003 for remaining purposes by S.I. 2003/3086, art. 2

[^key-a877943e41ecf85ebbd942917629af3e]: Sch. 5 para. 8 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 8 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-6c164794f3a4037c84159412d7633e49]: Sch. 5 para. 9 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 9 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-b71c368e5ea71ab91d03aed9307f0a13]: Sch. 5 para. 10 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 10 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-5f93788ac3b73cad3b67cfc6e99aae0d]: Sch. 5 para. 12 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 12 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-d9fe01e87a00337a4c79a1ac94aaef72]: Sch. 5 para. 13 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 13 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-f67ac9c22845127ba1eba1de1dbc3851]: Sch. 5 para. 14 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 14 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-c605021959692443e3fe2afc3f40e624]: Sch. 5 para. 15 in force at 24.7.2002 for specified purposes, see s. 19(2)(3); Sch. 5 para. 15 in force at 19.12.2003 in so far as not already in force by S.I. 2003/3086, art. 2

[^key-fa5dca2ddc7f7a361001798e325b0d2d]: S. 140 in force at 11.3.2004 by S.I. 2004/689, art. 2

[^key-9e327aec7c4b7011fa0bb213892f8d88]: S. 135(8) applied by SI 2001/1004 reg. 90A(2) (as inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23)

[^key-3410efddec40865593b3a0bc051f3882]: S. 72 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-2936489bc4a9675c97eb901949fcf07a]: Word in s. 103(4)(b) repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-213627bab45ba370b000e3cb67de0a4d]: Ss. 75-77 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 11(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-8571cd1d319b2d91655e05cd16f59295]: Sch. 24 paras. 1-6 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-7652b460f172debbd8db163bf50e9adb]: Sch. 25 paras. 4-6 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-5bc0f6f34df5d0f34f1a343d4dc48cb6]: S. 40(3) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-1f313fde31ffcb83e8af0ae359f06b62]: Words in s. 40(4) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-2483b328d2811943bb446901108f0f16]: S. 40(1) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-067f2b1588c4326d64870815caea4130]: S. 73 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-9e35b0d7013c90bfaa320c6d5e441edd]: S. 137(5) substituted for s. 137(5)(6) (22.7.2004) by Finance Act 2004 (c. 12), s. 292(3)

[^key-feab0c6d5b2e54a1fe3b598e936c976c]: S. 137(4) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 292(2)

[^key-36f70f9446ece5e0c32f8988476430a9]: S. 74 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-b067167d4fbb8b9c474c5f8c6d6663ca]: Sch. 23 para. 4 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-64d7bdebc21db5abe486cb10b0b9c17c]: Sch. 23 para. 5 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-f5a022f306ca9117ae1212a5cea6ff3c]: Sch. 23 para. 8 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-b2856ac86860ac5e423efa8abb934a1b]: Sch. 25 para. 10 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-373f90a92277379c9cef4fad17939201]: Sch. 27 para. 18 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 11(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-73074c40d640cee847e1762588692e16]: S. 101 repealed (retrospective to 2.12.2004) by Finance Act 2005 (c. 7), Sch. 3 para. 2(1)(2), Sch. 11 Pt. 2(3) (with Sch. 3 para. 2(3))

[^key-b2822ed294b24e2ce890bf6c75d991f2]: S. 104 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-51f901c13b7b8dd428326fbb1afae30e]: Sch. 27 para. 4(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-b6e3a104f5d14ea02afc8d92f8aa875c]: Sch. 27 para. 14 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-97d59d76c1eecef1c6bc47fda2a16e65]: S. 103(2) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(7)

[^key-b2bd8f39b4dccc8557d310571a5560de]: S. 137(7) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 100

[^key-1e63dc7f0215625723581a2d54d86ff0]: Sch. 23 para. 19 repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(6)

[^key-909eebbeafc9d08b65cc9b896ffc1f0c]: Sch. 25 para. 26 repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(5)

[^key-c8454b19373abbdce0f0d5e05ff70efe]: Words in s. 135(10) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 95(1)(c); S.I. 2005/1126, art. 2(2)(h)

[^key-26c4cfb6c5434e22c64efadd87e3287f]: Words in s. 135(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 95(1)(a); S.I. 2005/1126, art. 2(2)(h)

[^key-13c83baaffd9fc102697ad58d593d18a]: Words in s. 135(2)-(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 95(1)(b); S.I. 2005/1126, art. 2(2)(h)

[^M_I_72fa873a-c93f-4005-fe1d-c40e886aaf3f]: Sch. 17 in force at 23.1.2003 by S.I. 2003/88, art. 2

[^key-bec8ce00399ffd4e8d91dba66c75b18e]: Sch. 23 para. 3 repealed (with effect in accordance with Sch. 11 Pt. 2(6) Note 3 of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 11 Pt. 2(6)

[^key-d70ca222428e05690874f194a060f958]: Sch. 23 para. 26(5) repealed (with effect in accordance with Sch. 11 Pt. 2(6) Note 3 of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 11 Pt. 2(6)

[^key-011a84a572a571d9131e6817792f1dd4]: Sch. 25 para. 51 repealed (with effect in accordance with Sch. 11 Pt. 2(8) Note of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 11 Pt. 2(8)

[^key-2424193e03fc54cec34a0c101945abc1]: S. 117 repealed (11.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 50(6), Sch. 11 Pt. 3(2); S.I. 2005/2007, art. 2

[^key-610089e03bd14919273ec6fa243dd011]: Ss. 99-101 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

[^key-c262c38e63a9d401df7f7ef3052d39ca]: S. 62 repealed (with effect in accordance with Sch. 26 Pt. 3(13) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(13)

[^key-97313b876e59629b1bbc2d4b01339c34]: S. 88(2)(d)(e) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)

[^key-0e0803d81fef2ec505ec4a060e66e305]: Word in s. 103(4)(a) 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)

[^M_C_03c802c8-a0e4-46eb-84bc-bf2fcbef45ba]: S. 79(1)(b) extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)

[^M_C_389f4ce9-05a8-4805-b2eb-5a33b8f394ae]: S. 81 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(6)(8)(11)

[^M_C_83e21055-f79c-4a56-dcd2-cb96dfb091d4]: S. 80 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)

[^M_C_836b83eb-4d3b-4159-9ac7-9f9a109a227d]: S. 83 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)

[^M_C_0528a67c-90e0-40fd-c0da-1e9b44828f75]: Sch. 24 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)

[^M_C_ab21cd79-e8de-486e-a946-bd35c4ee488c]: Sch. 27 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)

[^M_C_80c09850-a086-4883-ac7b-1c314d00b70d]: Sch. 28 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(6)-(8)(11)

[^key-02a8307ee84e6c43b0dad1bd507de9b3]: Act applied in part (with modifications) by 2009 c. 4, Sch. 2 para. 131 (as amended) (29.3.2007) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), regs. 1(1), 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))

[^key-fbf2c93670d2c431e746d79f45c245fc]: S. 48 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-17c5c2660af5119c41f1f5b8203116de]: S. 96(1)(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-35e83ea550d89c432a0f44da4d0eef1b]: Sch. 9 para. 4(2)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-1ba0e8236faa16af610a58ce14d421aa]: Sch. 9 para. 4(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-70aa7bbfd7f06ebfc88c1449c4c0843b]: Words in s. 103(4)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-eea0541111eb8ceb0f4599be4f972f2b]: Word in s. 103(4)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-754676c5807832b78f40d1e636e9cfff]: Words in s. 103(4)(g) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-dadc3c0d93a778c9eaed29ab191449c3]: Ss. 26-29 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-11fcfdd0b0c7a45a7a8018c729956bf1]: Sch. 33 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 423, Sch. 3 Pt. 1 (with Sch. 2)

[^key-35e3062a090aaa9d0056be7ef4836ca9]: S. 94(1)-(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-539f449a6a4043a2e1d83dd2d3081068]: S. 98 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 415, Sch. 3 Pt. 1 (with Sch. 2)

[^key-f9bdcade7ac7b08b205c6efa9ccec492]: S. 95 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-171077bb2a073e20eb9ca63dfbb0c952]: S. 108 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-389dc61919d09421f2092285274a7603]: S. 109 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-deaf483eda91b75efc439f5ebad23fb9]: Words in s. 142 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 416 (with Sch. 2)

[^key-ecabbeb1f45dd72e09dadff728870898]: Sch. 17 para. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-1ff4a5e168e2e96dad227e21c29a352e]: Sch. 17 para. 3 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-543b0439a98e25dbf389f78245d77684]: Sch. 17 para. 4 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-36f33a941a7321f5372538c8444a7ceb]: Sch. 25 para. 57 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 421, Sch. 3 Pt. 1 (with Sch. 2)

[^key-95cc3ceea0d7f790127538db35445d8c]: Sch. 30 para. 1(5) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5457de510fbf98eb3736bde9a01f765c]: S. 66(6)(7) repealed (with effect in accordance with Sch. 9 para. 17(1) to the amending Act) by Finance Act 2007 (c. 11), Sch. 9 para. 1(4)(c), Sch. 27 Pt. 2(9)

[^key-cd3035b79232d1bdbd5d9ca3dc2f4a06]: Words in s. 66(4)(a) substituted (with effect in accordance with Sch. 9 para. 17(1) to the amending Act) by Finance Act 2007 (c. 11), Sch. 9 para. 1(4)(a)

[^key-1da1c64b9f6c2861258996ad25cea5ed]: Words in s. 66(5) repealed (with effect in accordance with Sch. 9 para. 17(1) to the amending Act) by Finance Act 2007 (c. 11), Sch. 9 para. 1(4)(b), Sch. 27 Pt. 2(9)

[^key-ceca01a265f62499a7cc9dc6740ba07b]: Words in s. 66(5) repealed (with effect in accordance with Sch. 10 para. 17(2) to the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(10)(a), Sch. 27 Pt. 2(10)

[^key-b6acdc52955e831dd006dff68246e496]: Words in s. 135(10) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 93(3)

[^key-7da04f1a32be5820fb3e866e952b14cc]: S. 135(7)(ba) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 93(2)

[^key-3d9a4bbe7d10febd5fa04fc137ef482c]: S. 13 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(3)

[^key-815c63969d02aaa725ac02247ba7900b]: Sch. 4 para. 10(14) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(3)

[^key-a46e53205ce6bb712b3e8d0c54b68e76]: Sch. 9 para. 5(11) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(9)

[^key-fb890cec9c4b5509d01b469166b44561]: Sch. 25 para. 32 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-b73d375b5984a2dbad24e755da542665]: Sch. 25 para. 52 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-4de61bf141ea8e2c92b1c5e6c2677895]: Sch. 27 para. 5 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(10)

[^M_C_820ce81c-fab1-434b-deb6-30479c980451]: Act modified (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), regs. 37-41 (as amended (with effect in accordance with reg. 1(2) of the amending S.I.) by The Overseas Life Insurance Companies (Amendment) Regulations 2007 (S.I. 2007/2146), regs. 22-24)

[^key-ef9d5374a57821f187598198b071624c]: S. 5(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(d)(i), 26(b)

[^key-879da387baa5cc6dbbfdb49392f84ad9]: Sch. 2 para. 4 omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(d)(ii), 26(b)

[^key-0c01dd53b5d75caaca34d1e0204a056b]: Sch. 10 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(e)(iii)

[^key-21c3c7804f71c1a1ab5139ecea8debb4]: Sch. 11 paras. 4-6 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(e)(iv)

[^key-d58921650156e4dc397a5f74f365b920]: S. 46 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(e)(i)

[^key-ee261758d248c72b613e7e0f2a3b1053]: S. 47 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(e)(i)

[^key-55005e4b0fe114e9e88e67561a258ecb]: S. 87 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(k)

[^key-857dd261d7d66c4d5422aedc44a4d379]: S. 126 omitted (with effect in accordance with s. 149(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 149(2)(a)

[^key-e81999f05982cbc9c35f6214229d3105]: Sch. 9 para. 5(13) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(e)(ii)

[^key-3adb29b8417f93e100d2e9273c37e384]: Sch. 11 para. 2(2) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(e)(iv)

[^key-2157c129c7a6e683be3e66cb11e687a7]: Sch. 11 para. 3 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(f)

[^key-a546ca535c1cc84669475f4a7132f86a]: Sch. 25 para. 21 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(k)

[^key-e2250ac52078aba7cc79efaed5497bec]: Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.

[^key-a0fb6036141367654038e10412e8d223]: Sch. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 536, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-0233bdb206b63d899eaf4a01faa620e6]: Sch. 13 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 537, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-2294176487ea8457fbd1ffcf5a67551c]: Sch. 14 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9fad3ba50949a8f629ce6d556015a45d]: Sch. 15 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-137a28c74eb7a40b9ba14fe5efc9ad25]: Sch. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 540, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3c43a3e935eb2fe6d5787fd8ec20a769]: Sch. 23 paras. 9-15 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ec87b6ba6f308335744210191bd9eea1]: Sch. 25 paras. 61-64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 542, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e9d38acd4afbe84a693fe6d452cd5c94]: Sch. 25 paras. 2-25 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-44d248774e8ea12fed14d0f523a0bee4]: Sch. 25 paras. 27-36 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f043fda0bfe2ed80bfd62ca25a66bb4a]: Sch. 26 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 543, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-28004d90733ed7ddddda496008f87ff2]: Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a4759f294573fd25dd2015d22ccf0405]: S. 133(2)-(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(j) (with savings in S.I. 2009/511, art. 4(f)); S.I. 2009/571, art. 2 (with art. 6)

[^key-66e1960ff586c81633ead5881a5dbd46]: S. 38 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e28d8f6c2e526dd34b2b959a9380bde7]: S. 53 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 527, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-db80d893772cb7f79539c860f645c02e]: S. 54 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 528, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-302e629ded6c43f05c0644b5fe6dcf8c]: S. 55 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 529, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-c9cd395a396911a13c00aec25b98d7c7]: S. 60 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-666af05c2b973c9346d6c15d3b811f2f]: S. 64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 530, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b0e5ddbd43d4f34b3b45b9aeec017269]: Words in s. 65(2)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 531(3) (with Sch. 2 Pts. 1, 2)

[^key-4918905507b4f57e9ea669e4fdf3fd96]: S. 65(2)(a) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-dea04c7cff78f7791d7c99e84d311a1f]: Words in s. 65(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 531(2) (with Sch. 2 Pts. 1, 2)

[^key-d8cbb77ecd16317d9caf075bae402cd3]: S. 67(1)(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-6c23ae8cc2348640807b220d0b9b8481]: S. 68 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d3e3a3d35502217aabda17ff1bcd9614]: S. 71 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 532, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-686032411c53dec5f59d6f47d03c0bd6]: Words in s. 81(3)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 533 (with Sch. 2 Pts. 1, 2)

[^key-f1f9383c546ebdb8ee1555661253c8db]: S. 83(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 534, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-825c21d55295b7f725503061b7c61738]: S. 83(1)(a) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 534, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a0bc10032b0d599d95aab89fef38867d]: S. 84(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 535, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d209fbdd748267562b6ad7d9610d4745]: S. 103(4)(h) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-0767c792fff33e175b94b0e8a9a92b87]: S. 103(4)(d) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-73b8755f6ff6efcd0895941fa456d859]: Words in s. 103(4)(f) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-8a94a5c7513b72e2f0034e663eedcc5d]: S. 103(5) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-2a59a93ec9ff63afc41fe702e76a70bd]: S. 105(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-83fc14dfdebcac8bf92d48963094679e]: S. 106 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-5d43d9e7ccaa5dfebd81ccc4b889e1f3]: Sch. 9 para. 4(4) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a552799079dda1a0761be2306e4600e1]: Sch. 9 para. 8(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e5d594d72c62ab4584e0a3e4c9b2968c]: Sch. 23 para. 2 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-736efea7f6a897cb8af86b0e2fc6df01]: Sch. 23 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b20a18882d73a5e9fd9f717c6c88268c]: Sch. 23 para. 7 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d24a74207069f3512aff0e7fcf153ea0]: Sch. 23 para. 25 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 541(2), Sch. 3 Pt. 1 (with Pts. 1, 2, Sch. 2 para. 57)

[^key-e37a92e1a0c7d5320f050210778b146f]: Words in Sch. 23 para. 26(2)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 541(3)(a)(i) (with Sch. 2 Pts. 1, 2)

[^key-fa2a9b5f57c7198a98898436b51e974f]: Words in Sch. 23 para. 26(2)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 541(3)(a)(ii) (with Sch. 2 Pts. 1, 2)

[^key-d000744df2d5457aea4ff7ffeee524ce]: Words in Sch. 23 para. 26(2)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 541(3)(a)(iii) (with Sch. 2 Pts. 1, 2)

[^key-2d9ab32cafee86bdd1c6f09477614a0c]: Sch. 25 para. 40 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-6b3658dff55457f9b061c9021e243205]: Sch. 25 para. 47 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-fa82dbd6d7b3cb88bfe999590449bde1]: Sch. 25 para. 48 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-2bf42bdae43770616f5d9555a5eb1664]: Sch. 25 para. 50 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f0044586159cc4041b9c5db8f5ddfcc5]: Sch. 25 para. 53 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-777190fe8e20cb8a24c57460639f1e2c]: Sch. 27 para. 3 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-231821d67884d472f36d963661ee6712]: Sch. 27 para. 19 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-594b4a4704c2333a665cf88d7995044a]: Sch. 27 para. 20 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)