Finance Act 2003

[^key-93f3224c016525ec0eb3a96664a4fe35]: Ss. 33A-33F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 364 (with Sch. 3 paras. 2-4)

[^key-6aa3516b743c4796f1de6e3738dc2724]: Words in Sch. 10 para. 19 cross-heading heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(2)

[^key-0af89d24789c899d5a5edcb3e3414b96]: Sch. 10 Pt. 7 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 385

[^key-daeeb08f949525e2fec1447935a3ed68]: Words in Sch. 10 para. 39 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(2)

[^key-2633585fbf1ab9d9b55afff66a0fee46]: S. 33 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(2) (with Sch. 3 paras. 2-4)

[^key-7166e90e845b3c5733c7368794915649]: S. 168 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)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-5742424a846d06e84a93f762e8808ebf]: S. 177(4A) inserted (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. 564 (with Sch. 2 Pts. 1, 2)

[^key-86319289b54dff408ed7acdcbcbdbac3]: S. 178 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3bf7960e3c7ecccdeb2e815acae5816b]: S. 179 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9da7312b37742a3780b1663c1a33d9f7]: S. 180(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-4336aa34ead009cf0ea90ed4071b9c9e]: S. 184 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)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-a1399f72acb4dfc265dfad4ac4d9f336]: S. 192(8) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(k)(i); S.I. 2009/571, art. 2

[^key-a8b7dadc5fe0a7c6bd66c4949373ce5b]: Words in s. 195(9)(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. 565 (with Sch. 2 Pts. 1, 2)

[^key-6e2b004a04a98f296321f1c70b203cc8]: Sch. 10 para. 8 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(k)(ii); S.I. 2009/571, art. 2

[^key-470fdb45e69fba0043d2c4198aa9b7ca]: Word in Sch. 10 para. 21(3)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 380

[^key-b9f066803d0da7194376a4b5daefe414]: Word in Sch. 10 para. 22(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 381

[^key-d8e92c2ae2e3ad19c3feceacdf85eba3]: Sch. 10 para. 33(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 383

[^key-3f33967fbb23210d184d9a8759f59e9e]: Sch. 10 para. 36(6) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 387

[^key-1cf0f409a6fde9810c1e8e874fc3c3e1]: Word in Sch. 10 para. 37(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 389

[^key-852eaa260db8529b6491e61ce816c7c6]: Word in Sch. 10 para. 40(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 392

[^M_F_cebb36d7-0393-49b2-91bf-ab73ca5ea7b2]: Sch. 11A para. 15 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 400

[^key-86dcc7dbcd17bcff58fc0948ef6f4586]: Sch. 35 para. 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-a83b7b559eeb06d7f8389e8034bd56a7]: Sch. 41 para. 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-d2eeba8ab86ae57630eab29afeee4a4b]: Sch. 41 para. 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-c1817d75d26a4d7ade850667c34cc734]: Sch. 41 para. 5(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)

[^M_F_42f2de5b-8237-40c8-b46c-7e0cf11a77fd]: Word in Sch. 10 para. 45 cross-heading substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)

[^M_F_b14c833d-622f-4c5b-e713-e50b620072b0]: Words in Sch. 10 para. 45(2) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(i) (with Sch. 5)

[^M_F_1631f605-7159-4556-b3f8-be1e47c82847]: Words in Sch. 10 para. 45(2)(a) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(ii) (with Sch. 5)

[^key-13b651e0d398a337d5707e39eec6f98d]: S. 55(2) modified (temp.) (21.7.2009) by Finance Act 2009 (c. 10), s. 10(1)

[^key-7ab0242d432c077a00f9773ef8a963a7]: Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)

[^key-40494b582d3384eb682ed52df8636a6c]: S. 74(1) substituted (with effect in accordance with s. 80(7) of the amending Act) by Finance Act 2009 (c. 10), s. 80(2)

[^key-ee9c5e14ca99efea1d6d7578fd5358c0]: S. 74(4) substituted (with effect in accordance with s. 80(7) of the amending Act) by Finance Act 2009 (c. 10), s. 80(4)

[^key-e5c41798851e9750091626f718f7f745]: S. 71(A1) inserted (with effect in accordance with s. 81(8) of the amending Act) by Finance Act 2009 (c. 10), s. 81(3)

[^key-e106f1817203d1a3c744c4201046557c]: Words in s. 71(4) substituted (with effect in accordance with s. 81(8) of the amending Act) by Finance Act 2009 (c. 10), s. 81(4)

[^key-6376efce0bdd71833baafc15af46e2f2]: Sch. 9 para. 5(2A)(2B) inserted (with effect in accordance with s. 81(8) of the amending Act) by Finance Act 2009 (c. 10), s. 81(6)(b)

[^key-e63640a0490c310fcc19f2d24e6bda83]: Sch. 9 para. 5(2)(g) inserted (with effect in accordance with s. 81(8) of the amending Act) by Finance Act 2009 (c. 10), s. 81(6)(a)

[^key-218467b2684a7e8e401d33ffda18226a]: Sch. 9 para. 7(7)-(9) inserted (with effect in accordance with s. 81(8) of the amending Act) by Finance Act 2009 (c. 10), s. 81(7)(b)

[^key-abbe1ef06835adb37866fc51967685ba]: Words in Sch. 9 para. 7(3) omitted (with effect in accordance with s. 81(8) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 81(7)(a)

[^key-1a27460ea7dc92392cc0e43e244b7e28]: Words in s. 55(5) substituted (with effect in accordance with s. 80(7) of the amending Act) by Finance Act 2009 (c. 10), s. 80(6)

[^key-5932f70fce4a9e564b569a1c911da3de]: S. 74 heading substituted (with effect in accordance with s. 80(7) of the amending Act) by Finance Act 2009 (c. 10), s. 80(5)

[^key-409db1991cd7090c4f69d766d3a68a89]: Sch. 9 paras. 13, 14 and cross-headings inserted (with effect in accordance with s. 82(2)(3) of the amending Act) by Finance Act 2009 (c. 10), s. 82(1)

[^key-a056ac79e82083a8405783d7fe8fd2a7]: S. 73C inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 61 para. 25

[^key-d150714f62591c60094ee67d37c30e97]: S. 86(5A) inserted (with effect in accordance with Sch. 61 para. 29(2)(c) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 26

[^key-1942aff298eb7f6a67485712ba7eaa00]: Sch. 33 para. 17 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(c)

[^key-6cb996bc8b3af3f8e488fe9c654e4da1]: Sch. 42 para. 2(2) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(c) (with Sch. 16 paras. 13-20)

[^key-3a4b2897c8a254e0a6d86b05d707eb3f]: S. 78A inserted (30.7.2009) by Finance (No. 2) Act 2005 (c. 22), s. 48(1)(5); S.I. 2009/2094, art. 2

[^key-8388a1af244cfa34f99ff13ba37949a9]: Sch. 28 para. 4(5) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(i)

[^key-90b8d01279ebd7ede3ff5eaa0ef8a63c]: Sch. 28 para. 5(6) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(i)

[^key-685d53134d600ca4eff72ba67266f6ae]: Word in s. 66(6) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 3(5)(a)

[^key-a976e2296cda4f0f7a7944a2af451fd0]: Words in s. 66(6) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 3(5)(a)

[^key-33ed96d80ae2e1508ec96feb5883bf2a]: S. 78A(4) inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 9(3); S.I. 2008/3110, art. 6(d)(i)

[^key-0c9614f93383c561ad83da6ba0a662ed]: Words in s. 78A(1)(b) repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 9(2), Sch. 18 Pt. 17; S.I. 2008/3110, art. 6(d)(i)

[^key-4ae18fa71b980918f30f33e8435ff5c2]: Sch. 12 para. 3 omitted (23.11.2009) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 16; S.I. 2009/3024, art. 3 (with art. 4)

[^key-144148b98bc9a7bba16c10193facb57e]: Sch. 7 para. 3 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (S.I. 2009/2971), regs. 1(1), 33(1)

[^key-7b3c1158cf884fe4e9dbb597c8d5b8f1]: Sch. 10 paras. 14-16 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(4) (with art. 7(2))

[^key-ec3fec1ab7b5008afc1bebab4afe9489]: Sch. 11A paras. 8-10 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(5) (with art. 7(3))

[^key-8c31b1ae54085e490aa610952c7bebc0]: Sch. 13 paras. 1-13 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(a) (with art. 7(4))

[^key-168da29de2298c375a288913aabf1c4f]: Sch. 13 paras. 26-31 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(6)(a)

[^key-629f3f3625e4c1aae5ef5b7beb8e7aa3]: Sch. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 421, Sch. 3 Pt. 1 (with Sch. 2)

[^key-d86233e1847ab20a5d7b3963ab6fc222]: Sch. 11A para. 3A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 14; S.I. 2010/815, art. 2

[^key-2a91f4df3e308737da84f34b9e095c24]: S. 71(1A) inserted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 30(3); S.I. 2010/862, art. 2 (with Sch.)

[^key-31a7d85fee0b2ec8e85859de7187e119]: Words in s. 71(1) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 30(2); S.I. 2010/862, art. 2 (with Sch.)

[^key-f09a8e9f1869701aafdc31ae7204f1f3]: Words in s. 71(3) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 30(2); S.I. 2010/862, art. 2 (with Sch.)

[^key-732804851715b3c3448e9ed1d97ea380]: Sch. 9 para. 1(6) inserted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 32(4); S.I. 2010/862, art. 2 (with Sch.)

[^key-a672777a9727eff6d8ceb498c515fea3]: Words in Sch. 9 para. 1(3) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 32(2)(a); S.I. 2010/862, art. 2 (with Sch.)

[^key-527628171b7a755af7ba30da8eec4f95]: Words in Sch. 9 para. 1(3) inserted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 32(2)(b); S.I. 2010/862, art. 2 (with Sch.)

[^key-5b4e2483b21324102910ee47d8b0bd09]: Words in s. 44(11) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 401 (with Sch. 2)

[^key-43590895527e5b0f4c003d73dbef81e6]: Words in s. 153(1)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-66d73a86d27a05087fa60c078abcd103]: Words in s. 153(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ac9f8ce108b54271e718101d6eca0461]: Words in s. 153(1)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-0aa430f50a7c9441edd369f0fe481e00]: Words in s. 153(2)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-72f66b1b5d0be3523c0113e64125b232]: Sch. 10 para. 10 substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 6; S.I. 2010/815, art. 2

[^key-f79ff2ff1aaf870da0caafcd489282bc]: Word in Sch. 10 para. 10 cross-heading substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 7; S.I. 2010/815, art. 2

[^key-72fbe4fe9a0a2b091bb8c465c69b23ff]: S. 93(2) entries omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(2)(a)(i)

[^key-ed21d1f55bd80d3d5ab7a904cd3d79b2]: Sch. 11 para. 5 substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 10; S.I. 2010/815, art. 2

[^key-883b54dcd92e1f10307b1b8f0c759d73]: Word in Sch. 11 para. 5 cross-heading substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 11; S.I. 2010/815, art. 2

[^key-679ff13e8f0b2b1a81b86877713c3403]: Words in s. 45A(10) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 403 (with Sch. 2)

[^key-31bafc858f780bef16a08a8a9aa36ba2]: Words in s. 195(8)(e) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 413(2) (with Sch. 2)

[^key-9fb7844b578517d1f70f7aee12626ef0]: Words in s. 195(11)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 413(3) (with Sch. 2)

[^key-04434dbb5f0f08cbb17f07518e960c6e]: Sch. 3 para. 2(2A) inserted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 31(3); S.I. 2010/862, art. 2 (with Sch.)

[^key-2955d8208763ab9439619948a822c00b]: Words in Sch. 3 para. 2(1) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 31(2); S.I. 2010/862, art. 2 (with Sch.)

[^key-69ea75850ffc5fe4610360bc5d8f9c23]: Words in Sch. 3 para. 2(2) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 31(2); S.I. 2010/862, art. 2 (with Sch.)

[^key-0c99d468c09249b1b7e7c7a9e53504f6]: Words in Sch. 9 para. 5(2)(g) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 2 para. 25(b)

[^key-1217c6b51f04e490525941f934413c37]: Words in Sch. 9 para. 5(2A) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 2 para. 25(b)

[^key-f4ec155b09e44e32aca50441850c96a5]: Words in Sch. 9 para. 5(2B) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 417(2) (with Sch. 2)

[^key-12e33e761c1ace4fe6c2809d42b5e36c]: Sch. 7 para. 1(6)(6A) substituted for Sch. 7 para. 1(6) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(2)(b) (with Sch. 2)

[^key-99185242a18c6720a3a0806c86ddf393]: Words in Sch. 7 para. 1(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(2)(a) (with Sch. 2)

[^key-2f00a07fe44efaabbe5eb667de91c653]: Words in Sch. 7 para. 4A(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(5)(a) (with Sch. 2)

[^key-bcdca332cfdb2240eb116712d342c9db]: Words in Sch. 7 para. 4A(3A)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(5)(b) (with Sch. 2)

[^key-abfe373b2b32006a114e6a1d2bc6578c]: Sch. 10 para. 9(2A) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 5(3); S.I. 2010/815, art. 2

[^key-6b018fee83823a835e44516affefc4e4]: Sch. 10 para. 9(4)-(6) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 5(4); S.I. 2010/815, art. 2

[^key-d216b1864c5a79cfab48add0b355df1f]: Words in Sch. 10 para. 9(2) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 5(2); S.I. 2010/815, art. 2

[^key-a993670c65a64f2f8dfa244ecddf4757]: Words in Sch. 7 para. 4ZA(7)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(4)(a) (with Sch. 2)

[^key-b1026cd660ec8f86cb37b23a20afcc74]: Words in Sch. 7 para. 4ZA(8) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(4)(b) (with Sch. 2)

[^key-99db495c0886faffc3e0c82335a49b76]: Words in Sch. 7 para. 5(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 416(6)(a) (with Sch. 2)

[^key-ee9e405318c14bcc71124a50d1ccd9c8]: Words in Sch. 7 para. 5(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 416(6)(b) (with Sch. 2)

[^key-779f04222361125e4dc70364ecf00b2f]: Words in Sch. 7 para. 12(5)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 416(10)(a) (with Sch. 2)

[^key-259e93fdf433ad049c704b33619e92a3]: Words in Sch. 7 para. 12(5)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 416(10)(b) (with Sch. 2)

[^key-28ebaa07d584370fb9b7559c1053dee5]: Words in s. 53(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 404 (with Sch. 2)

[^key-ab0f56c6b25edc885aaad57b025d15fa]: Words in Sch. 9 para. 7(7) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 2 para. 25(c)

[^key-c7e8603818fe330f31bfb75ac282cb60]: Words in Sch. 9 para. 7(8) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 2 para. 25(c)

[^key-e7760336da4ec82328b9083b550d96c1]: Words in Sch. 9 para. 7(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 417(3) (with Sch. 2)

[^key-81362d6fd6655b86bff98deb7edb5505]: Sch. 11 para. 4(4)-(6) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 9(3); S.I. 2010/815, art. 2

[^key-512af944d850b24275cb25c708e44d2b]: Words in Sch. 11 para. 4(2) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 9(2); S.I. 2010/815, art. 2

[^key-bdb4cd1868ee7ffb5cc185349d5bcc6b]: Words in Sch. 15 para. 39(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(4)(c) (with Sch. 2)

[^key-1527f1d7584d14e0b9e276bdde5a77b4]: Words in Sch. 15 para. 39(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(4)(a) (with Sch. 2)

[^key-8d3aa09f7f97a89f3919956758658100]: Words in Sch. 15 para. 39(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(4)(b) (with Sch. 2)

[^key-bca6b360e73e654655cbdcb659db834e]: Words in s. 54(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 405 (with Sch. 2)

[^key-ac06e629b2428415f4430ea01eb8b877]: Words in s. 101(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 408 (with Sch. 2)

[^key-dfa4c57a86943e1afaabc528b319e9dd]: Words in s. 73AB(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 406 (with Sch. 2)

[^key-9a089ba098386b7344f05ff98144e340]: Words in s. 73C substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 210 (with Sch. 9 paras. 1-9, 22)

[^key-18c6286e90f62fbfe419b308504d6f5b]: Words in s. 75A(5)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 407 (with Sch. 2)

[^key-8ba38e2b8764eb57631be2163a674d1f]: S. 94 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(3) (with art. 7(5))

[^key-f12da8f9d001b443add5d3afc0e73398]: Words in s. 108(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 409 (with Sch. 2)

[^key-a26e25c666145c9a650b98d16fbf7f64]: S. 134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9d8fdcffd9c272044cad460afc788022]: S. 148 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 410, Sch. 3 Pt. 1 (with Sch. 2)

[^key-1356032d5df73d744976276ab000dab7]: S. 149(5) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-1e6c9caa1ba44a16efce5898d2aa963a]: S. 150 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 411, Sch. 3 Pt. 1 (with Sch. 2)

[^key-f7fd687e24f694637eba43ff1a5d80e9]: S. 152 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 412, Sch. 3 Pt. 1 (with Sch. 2)

[^key-0772047165bd228230ccc1d21f3c223b]: S. 154 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-8387e17a2e7c3ec005608707e6298644]: S. 183 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-8a7aa40f9151e6059fe26da08d52a71c]: S. 199 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 106, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-dfce23117d2e3e7c9343c0c195bdb694]: Words in Sch. 4 para. 1(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 414 (with Sch. 2)

[^key-d724aaeb5e25780af8960aad54ad161b]: Sch. 4 para. 17(2)(ca) inserted (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a), Sch. 1 para. 103 (with art. 2(3))

[^M_F_19110515-e963-4c66-a026-6fbff3c75b96]: Words in Sch. 6A para. 10 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 415 (with Sch. 2)

[^key-6a961cff95b5d021f44475c104de9598]: Words in Sch. 7 para. 2(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(3) (with Sch. 2)

[^key-cb60a290d12e7d9dd26bf96e88b6c3f0]: Words in Sch. 7 para. 9(5)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(7) (with Sch. 2)

[^key-b3c43182b55ecb8ea703c595637be3b2]: Words in Sch. 7 para. 10(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(8) (with Sch. 2)

[^key-500b16f8b6bb340cf5502b098b969633]: Words in Sch. 7 para. 11(6)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 416(9) (with Sch. 2)

[^key-866d6963ecddffafd7a5891e74dffed5]: Words in Sch. 15 para. 12(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(2) (with Sch. 2)

[^key-abac4d70d311b3b3a2f3efd1051a427d]: Words in Sch. 15 para. 20(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(3) (with Sch. 2)

[^key-ecd84780d6b5e372599e1de50c0e9cf6]: Words in Sch. 17A para. 18A(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 419 (with Sch. 2)

[^key-362d823779cf1ad3b2f000fe769a8ec4]: Sch. 18 para. 3(2)-(5) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-808f0294b361e341bf18c665f51caa78]: Words in Sch. 20 para. 2(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 420 (with Sch. 2)

[^key-b9266b3c68f6e7eed838249d83212c44]: Sch. 27 para. 1(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-eaeb2bb5bb37b08fb681c1c77d0a8b57]: Sch. 27 para. 5 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

[^key-fd714b0ca0a342dfef9c789319b0da70]: Sch. 33 para. 11 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-8fc5137d8a5fd358fdac845599f07269]: Sch. 41 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^M_F_3dc3f61d-3693-46a3-b59e-fe9d1d2e8af9]: S. 37 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 366 (with Sch. 3 paras. 2-4)

[^M_C_95ca86dc-be1a-4c2b-8b0b-b467a980a9b6]: Sch. 5 para. 2(3) modified (temp.) (21.7.2009) by Finance Act 2009 (c. 10), s. 10(1)

[^M_F_85b55dd4-b98f-459e-c873-0af8f52833bc]: Word in Sch. 10 para. 45(1) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)

[^key-f411ac45e4a8b902158333401a816972]: Sch. 11A para. 3(3)(4) omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 13(2); S.I. 2010/815, art. 2

[^key-9ed9680d7aafc26dad50303930a52adf]: Sch. 11A para. 3(4A)-(4C) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 13(3); S.I. 2010/815, art. 2

[^key-15df358155f8c89cd4f4822ff821978d]: Sch. 17A para. 11 modified (7.4.2010) by The Stamp Duty Land Tax (Alternative Finance Investment Bonds) Regulations 2010 (S.I. 2010/814), regs. 1, 2

[^key-cc0215fa87f58c6afdc35923a4ac4f05]: S. 75C(8A) inserted (with effect in accordance with s. 55(2)-(4) of the amending Act) by Finance Act 2010 (c. 13), s. 55(1)(b)

[^key-392ebd58b9bf5ecda17ea9508b77c704]: S. 75C(8)(b) and word omitted (with effect in accordance with s. 55(2)-(4) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 55(1)(a)

[^key-31b09f387115b10083999ef2c828a4a1]: Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2

[^key-0593571b4be425b57ed1f64b30037a4c]: Words in Sch. 10 Pt. 6 heading inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(2)

[^key-dd2af5ce57c7b35054f2dd2773f3488e]: S. 113(3)(b)(ii) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 3

[^M_F_379565b1-e2bc-4c29-92c1-49e72021ef0a]: Word in Sch. 10 para. 45(1) substituted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(3)

[^key-579f15d540f95efae1da24c2930be4b0]: Words in Sch. 11A para. 14(5) substituted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 5(a)

[^key-3f58ec0520e129fdc99b13db2adf7e0c]: Words in Sch. 11A para. 14(5) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 5(b)

[^key-a8d4c027f1e18f85abb31c89ffb8e5ca]: Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

[^key-afc4ba84ace0245cf14ea8dd4f417a6c]: Sch. 7 para. 2 modified (25.2.2011) by Horserace Betting and Olympic Lottery Act 2004 (c. 25), ss. 4(3)(c), 40; S.I. 2011/462, art. 2

[^key-15a9b49a622de8ccf180f438dc89794d]: Sch. 10 para. 31(2)(2A) substituted for Sch. 10 para. 31(2) (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(6); S.I. 2010/867, art. 2(2)

[^key-b32bb11bed5191911f07555e07842118]: Sch. 10 para. 31(6) inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(8); S.I. 2010/867, art. 2(2)

[^key-c6cdd9deafd8faff7629358dc99e2801]: Words in Sch. 10 para. 31(1) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(5); S.I. 2010/867, art. 2(2)

[^key-3e4b78d04332b9a7db21eaa74dd25176]: Words in Sch. 10 para. 31(4)(a) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(7); S.I. 2010/867, art. 2(2)

[^key-f7e36b32bd15d43b4809ebad05e18d70]: Sch. 14 para. 8(4A)-(4C) inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 16(4); S.I. 2010/867, art. 2(2) (with art. 7)

[^key-1ebe1eb5d42f9f87ef824dceec3f176e]: Words in Sch. 14 para. 8(2) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 16(2)(a); S.I. 2010/867, art. 2(2) (with art. 7)

[^key-bef549026003af237d15e0398a1882f5]: Words in Sch. 14 para. 8(2) inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 16(2)(b); S.I. 2010/867, art. 2(2) (with art. 7)

[^key-5fb23c550433d003bbf0668c441c3f4d]: Words in Sch. 14 para. 8(3) inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 16(3); S.I. 2010/867, art. 2(2)

[^key-93389fc4d5298727d2e151c0ddc225ea]: Sch. 10 para. 31A and cross-heading inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(9); S.I. 2010/867, art. 2(2)