Finance Act 2003

[^key-fafb8daad0638dcd7429a09e027c1692]: Words in Sch. 10 para. 25(3) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(2); S.I. 2010/867, art. 2(2)

[^key-8e91743179228264dafab441ff8bb1d4]: Words in Sch. 10 para. 27(2)(a) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(3); S.I. 2010/867, art. 2(2)

[^key-f65df15bd203c31d40bf2f1843802ab9]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))

[^key-6487da74e85ae89680947a3fd024cfd7]: Sch. 4 para. 5(3A) inserted (with effect in accordance with Sch. 21 para. 5 of the amending Act) by Finance Act 2011 (c. 11), Sch. 21 para. 4(3)

[^key-7a47971b89d9ee27e61cc4178a77f8c5]: Sch. 4 para. 5(3)(a)(i)(ii) substituted (with effect in accordance with Sch. 21 para. 5 of the amending Act) by Finance Act 2011 (c. 11), Sch. 21 para. 4(2)(a)

[^key-6a097b533456c924c619ee88568ecf81]: Sch. 4 para. 5(3)(b)(i)(ii) substituted (with effect in accordance with Sch. 21 para. 5 of the amending Act) by Finance Act 2011 (c. 11), Sch. 21 para. 4(2)(b)

[^key-9ce3dec4340840bf47288ebeab41e61a]: Words in Sch. 5 para. 9(4) inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 6(a)

[^key-c8b92bea66f4716678dcd625564c625b]: Sch. 6B inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 3

[^key-51fc91d423ea9865eb1a1b11d7633c54]: S. 71A(8) omitted (with effect in accordance with Sch. 21 para. 6 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 21 para. 3(1)

[^key-e3b1b511876edd8be33d18c16df1e3f9]: S. 58D inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 2

[^key-dba0aca05e49f539f5008e22b9065498]: S. 73BA inserted (with effect in accordance with Sch. 21 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 21 para. 3(2)

[^key-d2f26be61858c3ccbd66f99115efbd67]: S. 73(5)(a) omitted (with effect in accordance with Sch. 21 para. 6 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 21 para. 3(1)

[^key-e6e139d8f5496c27f0311ade9228c893]: S. 146 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 3(2)(b)

[^key-5a8d1f5e9900ab326966f9d2d579db99]: Words in Sch. 10 para. 12(2A) substituted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 7

[^key-48a4f680b3cf6ff66ab44010d4e67d7d]: Words in Sch. 15 para. 11(2C) substituted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 8

[^key-ea5e747a166669b7afbd34496c76967d]: Words in Sch. 15 para. 19(2C) substituted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 8

[^key-6e31999572e5ccf7a6b052e8150ba599]: Words in Sch. 9 substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 314; S.I. 2011/3019, art. 3, Sch. 1

[^key-e4b26620f394f2fe02c462093dc4f363]: Words in Sch. 4 para. 17(2)(e) substituted (1.2.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 15 para. 1; S.I. 2012/84, art. 3

[^key-0e44f18a30046d3b43aaa7efe1fb2bd6]: Sch. 8 para. 1(4) omitted (with effect in accordance with art. 14 of the amending S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 19, 34(2); S.I. 2012/736, art. 14

[^key-5d822f4db9a4dd209c370d71fd3fcfaf]: Words in Sch. 8 para. 4(2) omitted (with effect in accordance with art. 14 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 20, 34(2); S.I. 2012/736, art. 14

[^key-233ad372452bf7fed0d2a06c4b12424b]: Sch. 9 para. 5(2)(ea) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(3)(a); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-2b5aba2302a8ada6c91d0c36cfef18d1]: Words in Sch. 9 para. 5(2A) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(3)(b)(i); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-f352c8f4b71331ffcad077f6c1b3f721]: Words in Sch. 9 para. 5(2A) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(3)(b)(ii); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-8d3f79767d407a9b0aeb49e625c0b9a3]: S. 69(b) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.

[^key-e54cfb432898a7a7f91d8594c52aec18]: Words in Sch. 9 para. 7(8) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(4)(a); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-67ad104adf829bbcbcd40a7e8adf5690]: Words in Sch. 9 para. 7(8) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(4)(b); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-d4b90a4e4c3ab515336eb7c08cdc0b17]: Sch. 9 para. 1(7) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(2)(b); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-8c8dca59ae311992c7c49047fa29f913]: Words in Sch. 9 para. 1(3) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 41(2)(a); S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-3f781f3c49f34beb2f0b5298db6af094]: S. 71(4)(cb) inserted (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 19 para. 40; S.I. 2012/628, art. 6(i) (with arts. 9, 11, 14, 15, 17)

[^key-e3b014db2868f0e3aa629cfc4fe5bc88]: Words in s. 73B(1) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 13(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-05c50987898722e609c19ee320dcb223]: Words in s. 73B(2)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 13(3)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-0a7214302742bcf730ee385d61b961cf]: Words in s. 73B(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 13(3)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-9270be84f811c82d18451b97586146c1]: Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-078c0a608d68d09c949bf39d10da4b9e]: Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-03e6490d0ef76e43564720e0ce5269e9]: Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-60db8320a921d177699220a019320f5f]: Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(d) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-4fbd7caca2276e1170aecb854f34a4c4]: Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(e) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-9994d9f33c39e65d22054c1b9d798832]: Words in s. 48(1)(a) substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), ss. 29(2), (3)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-95235d33f63a287c32f83d1fef36a994]: Words in s. 48(2)(c) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 4(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-683a937fb42dce52ee53c82a825c41fc]: S. 48(4) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 4(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-d4b7728e0b040d6c830485f3c13f2a17]: Words in s. 48(5) substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 4(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-cbe3ea994438821595793d1ab614ef7f]: S. 44(9A)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 3 (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-d92c137dce979e822b5eb196684ba8ce]: Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-1954188b830233c605e3e3b61e4a2134]: Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-eeabc501c80e87f7b138e6444300907d]: Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-f8642cd849e235f67d9ca6638c56d0a2]: Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(d) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-230fd57349abbb3a320867304b202f05]: S. 61(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-8f4282ff5ba650d45dc621d0e2bfdb2f]: S. 79(1)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 18(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-3b2ac634a029f2971d8a8859c723e86d]: Words in s. 79(2)(c) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 18(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-d3663ee409d017d7bc48f7e62970f206]: Words in s. 79(6) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 18(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-91357c5be4ac1de3f8dab8985b95e81a]: Words in s. 55(5) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 5(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-33bc662864101052620ce0f7e4253480]: Word in s. 55(5) substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 5(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-9b590a14a4825a29790c52de8b3af71d]: Words in s. 122 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 23(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-a27cd1ff6a9c9842ef61a11170c15817]: Words in s. 122 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 23(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-7b2b932ed78ec82fe9df1d8e6baee0c5]: Words in s. 122 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 23(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-74f9fbe5c6fedf5c84ba767fa7f98f2d]: Words in s. 122 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 23(d) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-2ceffa8fac4cdd7d302f80943b13d3d2]: S. 72A omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 10 (with s. 29(5)(6)); S.I. 2015/637, art. 2 (with S.S.I. 2014/377, arts. 1, 5(2))

[^key-b94dbf560bfc60705d70ac883b5e1103]: Words in s. 60(2)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 7(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-41f81c9f0cf0d786cb7a9c5c54022832]: S. 60(5)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 7(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-7d4a26d6aec8ecbed72ef9ba928e19e7]: S. 71A(10) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 9 (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-50ea1057d2d58de3a4d72c85cb7b2d83]: S. 72 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 10 (with s. 29(5)(6)); S.I. 2015/637, art. 2 (with S.S.I. 2014/377, arts. 1, 5(2))

[^key-80d03f3509accfe578c75e10121253e2]: Words in s. 73(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 11(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-4df3a8614f597602251d1f3afeff0dda]: S. 73(5)(b)(ii) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 11(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-555c5b0842a6356f5814814b31a2958e]: Words in s. 73AB heading substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 12(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-e3d2f91d4e9b7b1a04535fbfba209fb2]: Words in s. 73AB(1) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 12(1)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-2409b4551543451eede33e1695a9ce58]: Words in s. 73AB(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 12(1)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_fbd07c7a-f0a9-466c-c2c5-780e2e30cb57]: Words in s. 73B(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 13(4) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-017eff9970b393dabe74fa97bea9e1b0]: S. 75 omitted (with effect from 1.4.2015 in accordance with S.I. 2015/637, art. 2) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 15 (with s. 29(5)(6))

[^key-937a5004e6f6a7d67ab73a37fbc8bc66]: Sch. 17A para. 7(4A)(c) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(4) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-a4914551c2cdb8b04f2ad9f5844cf66f]: Sch. 17A para. 7(4A)(d) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(4) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-7215455c6dfecc778eaa608807550393]: Words in s. 75C(4) substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 16 (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-e73c61cbe054304b9e69db75cc382a93]: Words in s. 77(2)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 17 (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-8fa417d57c80277bc5011927d6261be5]: S. 108(1A) inserted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 19 (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-1351ec5d55ecf3e8d1491e3ed282a194]: S. 117(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 20 (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-cc52b106b5b62da23b4f7d697dfaaa78]: Words in s. 119(2) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 21 (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-f23105a8efdd884db027457b38fa3321]: Words in Sch. 4 para. 8(1C) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 24(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-9cb1bb779651b2fda19fd1a2577404b8]: Sch. 4 para. 10(2A)(c) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 24(3) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-6e265bd50ed5c868a12d055b515f631d]: Sch. 4 para. 17(5) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 24(4) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-2892ea6acd61c76b2ba020d8afc6e026]: Sch. 10 para. 7(1A)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 25(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_7db6dd00-7c8d-4758-944b-500d45a49e88]: Sch. 10 para. 45(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 25(3) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-d23f070ca54aecea3bb327b064a36ca2]: Words in Sch. 15 para. 12(2) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 26(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-c4ff487dfc7cb3740fd869e9b1b18419]: Words in Sch. 15 para. 20(2) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 26(3) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-12442629c8f1a6590ecfec80564104c5]: Words in Sch. 17A para. 1 substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-67847fa7c0fb5a18e5f76400d732f496]: Words in Sch. 17A para. 4(5)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(3) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-681d061b99c61c93951c2db5943e580b]: Words in Sch. 17A para. 10(1)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(5) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-509a64b73148513476ce588fcd9f5b52]: Words in Sch. 17A para. 12A(1) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(6) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-33f323bfd570eac30291523502421572]: Words in Sch. 17A para. 12B(1) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(7) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-33bd5a5a39fe5a8390aada56a38acc24]: Words in Sch. 17A para. 13(2)(b) substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(8) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-601e77331881562dfd617b0266d55f47]: S. 55(1A) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 2(3)

[^key-b676b114f02e1ad986154fca011e636f]: Words in s. 55(1) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 2(2)

[^key-9c733b4050ef201c463731c11b8eccfd]: S. 109(2A) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 6(2)

[^key-ebb2c82132de74238c3020ca9ec6a548]: Words in s. 109(3) substituted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 6(3)(a)

[^key-fcbaf90558ed2972d66c05cffd507555]: S. 109(3)(aa)(ab) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 6(3)(c)

[^key-fcf55cbc531b9322656e542b86c982dc]: Word in s. 109(3)(a) omitted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 35 para. 6(3)(b)

[^key-49618063b8d2b8bb526b67046d53f8c1]: Words in Sch. 5 para. 9(4) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 7(2)(a)(i)

[^key-61fad115f15bd92b32739d8843a0f437]: Words in Sch. 5 para. 9(4) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 7(2)(a)(ii)

[^key-e8f7300d63ca7ba537b4f0c0adfa64d1]: Words in Sch. 5 para. 9(5) substituted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 7(2)(b)(i)

[^key-6b6f8e9412e91512abee95dcddeba445]: Words in Sch. 15 para. 11(2C) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 9(2)(a)

[^key-a762e66a2ad103913dd166ac4ad4bd8f]: Words in Sch. 15 para. 11(2C) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 9(2)(b)

[^key-135d0fd7c35107ec5aaf044ab68735d3]: S. 57 repealed (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 8(1) (with Sch. 39 paras. 11-13)

[^key-e9cd331ab533b5163a5ed079bb993762]: Words in Sch. 15 para. 19(2C) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 9(2)(a)

[^key-2511b97d4d56a31fc53bc12b4fafa07e]: Words in Sch. 15 para. 19(2C) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 9(2)(b)

[^key-ebd77147e5405c79993a34236470b0b0]: S. 74(1A) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 5(2)

[^key-d63a8ceaf6f680e845a18423c7796405]: S. 106(1) omitted (with effect in accordance with s. 222(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(2)

[^key-40dba7b60348aac963c9a3b6ea846ef4]: S. 106(2) omitted (with effect in accordance with s. 222(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(2)

[^key-da4634ca178042d636a70d6b4bfc9ef5]: S. 130(9) repealed (with effect in accordance with Sch. 39 para. 10(2)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 9(1)(c) (with Sch. 39 paras. 11-13)

[^key-8e1e5a53a4e77cf810c4c3600ee031b8]: S. 130(3)-(6) repealed (with effect in accordance with Sch. 39 para. 10(2)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 9(1)(c) (with Sch. 39 paras. 11-13)

[^key-3d58b25da7d5e911fca403364dd94ab3]: Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4

[^key-4fc53ac81c2d794dd8a4f71a7247cfe7]: Word in Sch. 6B para. 2(4)(a) omitted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 35 para. 8(a)

[^key-5e8ca00ac322d82e897775d8dd775465]: Sch. 6B para. 2(4)(aa) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 8(b)

[^key-3235699d168215bca9a02b0de9beb127]: Words in Sch. 15 para. 30(2) substituted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 9(3)(a)

[^key-7055154f97d81c1739c81acb22260817]: Sch. 15 para. 30(2)(aa) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 9(3)(b)

[^key-196ef9873780e5d293f249207f6a7553]: S. 81B(4)(b) omitted (with effect in accordance with s. 222(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(4)(e)

[^key-7e2d4e6b4dea03230f08da4d32f75c24]: S. 112(2) omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(b)(i) (with Sch. 39 paras. 11-13)

[^key-29489a4224253057e00ccc6383b458b9]: S. 127 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(e)(i) (with Sch. 39 paras. 11-13)

[^key-0f3c64c75e62b5d33fd55471bc804444]: S. 128 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 9(1)(a) (with Sch. 39 paras. 11-13)

[^key-8baedeb5e3eb4190dbdc8981bdcf0f81]: S. 129 repealed (with effect in accordance with Sch. 39 para. 10(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 9(1)(b) (with Sch. 39 paras. 11-13)

[^key-fb4ef3f1f4980c6783f96ae42f5b01ec]: Words in s. 153(1)(a) repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(c)

[^key-7fb69b3d22835955bdf87cd252cbc104]: S. 156 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 109

[^key-806492404a574977a35a4220761a0eac]: S. 188 omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 17

[^key-6af7e2054ee1f8231438dd2b6b82b84d]: Words in Sch. 15 para. 25(2) substituted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 8(3) (with Sch. 39 paras. 11-13)

[^key-1d5ee3ad37998bccebbf870d2bc23c7e]: Sch. 15 para. 26 omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(b)(ii) (with Sch. 39 paras. 11-13)

[^key-03dce726bc65a399d40b1f19e07b9df2]: Sch. 6 repealed (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 8(1) (with Sch. 39 paras. 11-13)

[^key-bb14ce0dbb520eb4bb918b3f1250e4a9]: Sch. 33 paras. 22-24 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-3e7d16c8471445f3157a69dbc4af2520]: S. 55A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 3

[^key-f8310bb004e60d222f5dd023cf409508]: S. 67A inserted (with effect in accordance with s. 216(4)-(6) of the amending Act) by Finance Act 2012 (c. 14), s. 216(1)

[^key-d66b626e60d84e013cc8511b48b0d3a0]: Sch. 17A para. 18A(5)(b) omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(b)(iii) (with Sch. 39 paras. 11-13)

[^key-465c3dbae3bdf61495be463c6037eb08]: Sch. 19 para. 6(3) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(e)(ii) (with Sch. 39 paras. 11-13)

[^key-d174442ac1a34341258648a1e4cff2c7]: Sch. 33 para. 1 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-de78e9acd3e3c99f6c265509a4b8b727]: Sch. 33 para. 2 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-1d76629713f9ac8722b0a6291deaf4f0]: Sch. 33 para. 5 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-74ecdd0424718eddfc22c57736292354]: Sch. 33 para. 8 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-cedf4ab7174153ccbe2eba9bb4f98f86]: Sch. 33 para. 29 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-1a556e957605dc3cc65af1e7d56ed27c]: Sch. 33 para. 20 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-ed98bd746d8dcda8a730b54b0e1ac591]: Sch. 33 para. 12 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)