Finance Act 2003

[^key-31356aee4460a594b42f1a595ae7bd19]: Sch. 33 para. 10 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(k)

[^key-28f378b721c8d88a7e04baffc8a2dc83]: Words in Sch. 17A para. 10(1)(h) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2012 (S.I. 2012/1667), regs. 1(1), 3

[^key-2dad562b3c0aa25cb19065a369cd8905]: S. 197 repealed (1.1.2013) by The European Administrative Co-Operation (Taxation) Regulations 2012 (S.I. 2012/3062), reg. 1(1), Sch.

[^key-5e1147b6242d0d752eeaffed1bf74459]: Words in s. 153(2)(a) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-4988c038d084fdd11ddf07ae3d197811]: Words in s. 207(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-a3d78c5088e6220c6231dbf49db4371f]: Sch. 7 paras. 2A, 2B inserted (1.3.2013) by The Enactment of Extra-Statutory Concessions Order 2013 (S.I. 2013/234), arts. 1, 7 (with art. 9)

[^key-f0e90d5192f4ac63cd2c3662ccc6ca73]: Words in Sch. 7 para. 2(1) substituted (1.3.2013) by The Enactment of Extra-Statutory Concessions Order 2013 (S.I. 2013/234), arts. 1, 8 (with art. 9)

[^key-6729833859f782679d160e98ae8d10bc]: Sch. 13 Pt. 3 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(4)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-f8c37148fc94cdb0a53aec9bbc87f299]: Sch. 13 Pt. 4 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(4)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-7527b1f20af259c374f9855b62ad7788]: Words in s. 93(2) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(2)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-62682b659a4149189f0b8f6c01aee9a7]: S. 93(3)-(6) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(2)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-48cd421d9c30eed2c1efe9b40de5e99f]: Words in s. 63(7) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 98 (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-abce1c392fcaacff80d54eaf871eb57b]: S. 96 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(3) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-31a5d7fb43b4968b73ea38034d7ec6c7]: Words in Sch. 9 para. 1(3) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 40

[^key-f4f19f68a0ac90151138b80664abbffd]: Sch. 13 para. 53 substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(4)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-2345bf0c5dad9eaa04ad72cf54e9ec34]: Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)

[^key-f691bbcd46cee8f388d24c97d8076ea7]: S. 66(4) modified (17.7.2013) by Finance Act 2013 (c. 29), s. 153(3)

[^key-25d6cdb05f64fd23e22b327061390d03]: S. 76 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)

[^key-fecb356e699a892a9dd8778fd596b63a]: S. 116(8)(a) modified (17.7.2013) by Finance Act 2013 (c. 29), s. 114(2)

[^key-99c6a53e96c063051be583cb4d0231ab]: Sch. 4A modified (17.7.2013) by Finance Act 2013 (c. 29), Sch. 40 para. 9(3)

[^key-c7c55ab2dd3eab6001202d64cebc9a35]: Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)

[^key-dc64810d9950ddf051a11a735af68b28]: Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)

[^key-4692d65b9848391a4c24ed56d45d648e]: Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)

[^key-551338ed69739dcd3c7ffc0f747c3d39]: Sch. 12 applied (17.7.2013) by Finance Act 2013 (c. 29), s. 165

[^key-2e572246afbec171933ffe29406427df]: S. 86(2A) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 6

[^key-4e0f20e14848b12fdddb762609be64d5]: S. 85(3)(4) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 5

[^key-6027b04a207cec56dcdd13e0bd16c1a7]: S. 81ZA inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 4

[^M_C_48359d3d-04e9-42d0-9660-313ab66cc5ea]: S. 81ZA(6) modified (17.7.2013) by Finance Act 2013 (c. 29), Sch. 40 para. 9(2)

[^key-3c8abbc4754ef79e4bd838527cdd5eff]: Sch. 17A para. 3(3A) inserted (with effect in accordance with Sch. 41 para. 8(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 2(3)

[^key-b83f14ec60eb1c6032bf1c5b7b7e0010]: Sch. 17A para. 3(3B) inserted (with effect in accordance with Sch. 41 para. 8(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 2(4)

[^key-0c4b6d069df59bd03d33b4bd173c7bf0]: Sch. 17A para. 3(6) inserted (with effect in accordance with Sch. 41 para. 8(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 2(6)

[^key-e76d6b587a03ad3e94912a1da36e785c]: Words in Sch. 17A para. 3(4) substituted (with effect in accordance with Sch. 41 para. 8(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 2(5)

[^key-6412741bd45f8208391f9944b9e956b9]: Sch. 2A inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 3

[^key-c1da5446d5f3a0e34311555967de7502]: Words in s. 57A(3)(c) omitted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 39 para. 4(a)

[^key-a2e5421d5175e81e6eb87e03152c9290]: Words in s. 57A(3)(c) inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 4(b)

[^key-18dca6a1b99590c702e4ab42a6df0261]: Sch. 17A para. 14 omitted (with effect in accordance with Sch. 41 para. 8(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 7(1)

[^M_F_dabbbe15-8415-45f0-c9f3-0009978eaeb6]: Words in s. 122 substituted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 39 para. 8

[^key-9a4f5689e0982ac8743f2dafac1493f3]: Words in s. 122 inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 7

[^key-f5f4a6b45d81c8f825676246a9ae7214]: S. 45 substituted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 2 (with s. 194)

[^key-3127f3089a5589db814fb68434ff4a4e]: Words in s. 119(2) inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 7

[^key-4f75ab847660e71961d79ef45fad2cff]: Words in s. 119(2) inserted (with effect in accordance with Sch. 41 para. 8(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 5

[^key-baa09903b76c8c22ad13294919e873fd]: S. 81(1A)(1B) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 3(2)

[^key-1779c3f336ae6623d4e90602325e331a]: Words in s. 81(2A) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 3(3)

[^key-07add5127be4fb99bafd0f7f7acc24cd]: Word in s. 77(1) omitted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 39 para. 5(a)

[^key-161228a4379311c88cab532a7f5444dc]: S. 77(1)(e) and word inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 5(b)

[^key-6943bd25c096cfbae90293cbcbd8f326]: S. 79(2)(ba) inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 6(b)

[^key-57aac0ae7ed92616914da75220461800]: S. 79(2)(a)(i) omitted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 39 para. 6(a)

[^key-8078aa6f101e48866316130ea2771dd0]: S. 87(3)(aaa) inserted (with effect in accordance with Sch. 41 para. 8(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 4(a)

[^key-385b23f469eb967fd11a1c5948731c19]: Words in s. 87(3)(ab) omitted (with effect in accordance with Sch. 41 para. 8(3) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 4(b)

[^key-4b5237f3d595adeb765c12bc664f3765]: Words in Sch. 4A para. 2(6) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(2)

[^key-d224f261593874c147a69cd3e71e6337]: Sch. 4A para. 5 substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(3)

[^key-0007727d2345b6d22fce645061acde2e]: Sch. 4A paras. 5A-5K and cross-headings inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(4)

[^key-e6e814076a78ff100866cbdb42ebb223]: Sch. 4A paras. 6A-6H and cross-headings inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(5)

[^key-e3921542415f159aa1b7808931215409]: Words in Sch. 6B para. 7(6) inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 9

[^key-12ce00ce91905235b7ce2400e11edc96]: Sch. 10 para. 34A(9)(10) inserted (with effect in accordance with s. 231(5) of the amending Act) by Finance Act 2013 (c. 29), s. 231(4)

[^key-0c402c055683f9ad318e25afaea7c66b]: Sch. 17A para. 12A(3)-(3B) substituted for Sch. 17A para. 12A(3) (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 6(2)

[^key-28ad5746b3bbd4e8c16139f510dc288d]: Words in Sch. 17A para. 12B(1) substituted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 10

[^key-120a78045a9e5f040913900ecba22e84]: Sch. 17A para. 15 omitted (with effect in accordance with Sch. 41 para. 8(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 7(1)

[^key-3b999419491fc755e363eefd1fabe441]: Sch. 17A para. 3A inserted (with effect in accordance with Sch. 41 para. 8(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 3

[^key-85ca1468d16414a2256b6e3808303136]: Words in Sch. 4A para. 9 inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(6)

[^key-208e832422bf113872e3b56770fead35]: Sch. 17A para. 19(2)-(2B) substituted for Sch. 17A para. 19(2) (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 6(3)(a)

[^key-4ea86d601f73bfad54117f9aeaa8440f]: Sch. 17A para. 19(4)-(4B) substituted for Sch. 17A para. 19(4) (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 6(3)(b)

[^M_F_88b5b8af-94bd-4152-9900-330c7cf9b220]: Sch. 17A para. 19 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(10) (with s. 29(5)(6))

[^key-3d25bb05ee995ef8d70794508ac2e555]: Words in Sch. 12 para. 2(1) omitted (6.4.2014) by virtue of Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 147(3) (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-75b5f9776fa8b9085cb390ceec8b4ece]: Words in Sch. 12 para. 5(1)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

[^key-1c6a9f03c774a0af239bc417c1ae2c11]: Words in Sch. 12 para. 5(3)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

[^key-30274d4a0d03f7ca6a46fa74c75ceac6]: Words in s. 33F(3) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 8(2)

[^key-0a2e2a13c13115dcd9567425ff935cf5]: S. 33F(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 8(3) (with art. 1(3))

[^key-a59d45db876ca5682f6d477df2aff6d9]: Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)

[^key-990291befe4a1eb2acd8f4dc8ca19b3f]: Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)

[^key-c91652412412c4d3a22d85b00f2dfef3]: Ss. 26, 27 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)

[^key-13e2cba542d7303565330b1237dc8c06]: Sch. 10 para. 35(1)(b) excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), ss. 208(10)(11)(d)

[^M_F_71a84db4-2fea-4763-8736-426eaeceb1bc]: Word in Sch. 4A para. 6(2) substituted (with effect in accordance with s. 111(4)-(6) of the amending Act) by Finance Act 2014 (c. 26), s. 111(3)(b)

[^M_F_59c3554b-3c32-49a1-a240-fc9c17a8038f]: Word in Sch. 4A para. 6(3)(b) substituted (with effect in accordance with s. 111(4)-(6) of the amending Act) by Finance Act 2014 (c. 26), s. 111(3)(c)

[^M_F_4af5bfc1-b6bc-40b7-d4be-2cbcd48eb632]: Word in Sch. 4A para. 4(1)(c) substituted (with effect in accordance with s. 111(4)-(6) of the amending Act) by Finance Act 2014 (c. 26), s. 111(3)(a)

[^key-357483f40872bee328ebb4b942f3f1b4]: Sch. 10 para. 39(9)-(11) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(3)

[^M_C_c113faf2-e76d-465f-a188-8b65f7f7c2af]: Sch. 10 para. 39(11) modified (17.7.2014) by Finance Act 2014 (c. 26), s. 227(9)(c)

[^key-6ce9c00288ec6cbcd0c90bb34e5bb38a]: Sch. 15 para. 33(8A) inserted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 11(3)(f)

[^key-cf6158747ede4efee8b52621fa3eb4eb]: Word in Sch. 15 para. 33(1A) substituted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 11(3)(a)

[^key-200217fa6a90997d610009fe5b0ac518]: Word in Sch. 15 para. 33(3) substituted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 11(3)(b)

[^key-cd5762ef019b331713d0c980199b4ae0]: Words in Sch. 15 para. 33(3) omitted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 24 para. 11(3)(c)

[^key-b169c6e0b19a96624b24721d770a4e7a]: Word in Sch. 15 para. 33(6) substituted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 11(3)(d)

[^key-14a67d37c9c97a8e478be989394e1454]: Word in Sch. 15 para. 33(7) substituted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 11(3)(e)

[^key-c59d347b16bf0013ed8673f3daf00963]: Sch. 8 paras. 3A-3C and cross-headings inserted (with effect in accordance with Sch. 23 para. 5 of the amending Act) by Finance Act 2014 (c. 26), Sch. 23 para. 3

[^key-072df6ed2cf618a8fcc45d7c91f4db9f]: Sch. 8 para. 1(3A) inserted (with effect in accordance with Sch. 23 para. 5 of the amending Act) by Finance Act 2014 (c. 26), Sch. 23 para. 2(c)

[^key-53f05071756c30add67e7e9a3332be25]: Words in Sch. 8 para. 1(2) omitted (with effect in accordance with Sch. 23 para. 5 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 23 para. 2(a)

[^key-4e190347c5791ce86a130d5f153bbc4d]: Word in Sch. 8 para. 1(3) substituted (with effect in accordance with Sch. 23 para. 5 of the amending Act) by Finance Act 2014 (c. 26), Sch. 23 para. 2(b)

[^key-e23cad61e6e844af58d327f9896a33de]: Words in Sch. 8 para. 4(3)(a) substituted (with effect in accordance with Sch. 23 para. 5 of the amending Act) by Finance Act 2014 (c. 26), Sch. 23 para. 4(a)

[^key-ed8a69da760df7f3073d18e7f40d4b11]: Words in Sch. 8 para. 4(3)(b) substituted (with effect in accordance with Sch. 23 para. 5 of the amending Act) by Finance Act 2014 (c. 26), Sch. 23 para. 4(b)

[^key-346494b3317a38e062f746a4a1b601ca]: Words in Sch. 8 para. 4(3)(c) substituted (with effect in accordance with Sch. 23 para. 5 of the amending Act) by Finance Act 2014 (c. 26), Sch. 23 para. 4(c)

[^key-880e976a3310a52b3077ad2ca38c54be]: Word in Sch. 10 para. 31(2A) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 277(5)(a) (with ss. 269-271)

[^key-da1a360622fdabe3f1d262b4feec4a28]: Sch. 10 para. 31(2A)(d) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(5)(b) (with ss. 269-271)

[^key-076eb5c66f3317b51cc2323010c618f4]: Word in s. 74(1A) substituted (with effect in accordance with s. 112(2)-(4) of the amending Act) by Finance Act 2014 (c. 26), s. 112(1)

[^M_F_4262b162-08fc-49f6-ab03-924e799390f8]: Word in Sch. 4A para. 1(2) substituted (with effect in accordance with s. 111(4)-(6) of the amending Act) by Finance Act 2014 (c. 26), s. 111(2)

[^key-b14b4de08baf24787bc18313381e4718]: Sch. 10 para. 40(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(4)

[^M_F_809a297a-958c-44bd-8570-ee21d0144e0e]: Sch. 10 para. 43(3)-(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 225(2)

[^key-a3143e960db3db915239d9c3f8925997]: Words in Sch. 15 para. 31(1) inserted (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 11(2)

[^key-af374f1efacd80cfd6a553e820b0e2ce]: S. 74(1B) substituted for s. 74(2)(3) (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 2(3) (with s. 2(3)-(6))

[^key-0667e54b8d52cba27402cdbf65b617d7]: Word in s. 74(1A) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 2(2)(a) (with s. 2(3)-(6))

[^key-9898455d2fcf743f6ad716ff837ce210]: Words in s. 74(1A) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 2(2)(b)(i) (with s. 2(3)-(6))

[^key-8894b7363d94dc5fbc5b650d28e03097]: Words in s. 74(1A) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 2(2)(b)(ii) (with s. 2(3)-(6))

[^key-8c08453631aca3bf0d7ba770d71cd158]: Words in s. 74(1A) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 2(2)(c)(i) (with s. 2(3)-(6))

[^key-d86c27786b4324be6bce4afa4a18df70]: Words in s. 74(1A) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 2(2)(c)(ii) (with s. 2(3)-(6))

[^key-c856c97956e8a86c69923ac2149f8245]: Words in s. 74(1A) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 2(2)(d) (with s. 2(3)-(6))

[^key-8698b892530271100f04c77e9ff9798e]: Sch. 6B cross-heading substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 7(4) (with s. 2(3)-(6))

[^key-96f105427f08218a989e19dfe5f47a91]: S. 55(1B)(1C) inserted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), s. 1(3) (with s. 2(3)-(6))

[^key-e25fe88e6118f71b441870edf24b5ad3]: Words in s. 55(4) inserted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), s. 1(6) (with s. 2(3)-(6))

[^key-9f475ff999df5f4a0dceff89d3b03b87]: Words in s. 55(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), s. 1(2) (with s. 2(3)-(6))

[^key-227cb7b3490decff0272191942db48cd]: S. 55(7) omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Stamp Duty Land Tax Act 2015 (c. 1), s. 1(7) (with s. 2(3)-(6))

[^key-f007f3fa500b9c263e578c62e8bf51ab]: Words in s. 80(4) inserted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 4(2) (with s. 2(3)-(6))

[^key-b265e706b793a4e2f30a21336c8d09b2]: Sch. 6B para. 4(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 7(2) (with s. 2(3)-(6))

[^key-6e7003c111a5a661ec2a5a679554aabf]: Sch. 6B para. 4(4) omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 7(3) (with s. 2(3)-(6))

[^key-25e03939392e75cbf1b3ff2a730b08d6]: Words in s. 77(1)(b) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 9 (with s. 2(3)-(6))

[^key-0bb1e80b4792f0e4433dd04073aac305]: Sch. 6B para. 5(7)-(10) substituted for Sch. 6B para. 5(7) (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 7(6) (with s. 2(3)-(6))

[^key-3e4a3fb6f3b3b4b42f3881d561c47ab8]: Sch. 6B para. 5(1)(2) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 7(5) (with s. 2(3)-(6))

[^key-c62da44ae16d55c00aed11c9f9428f56]: Sch. 6B para. 6(1)(c) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 7(7) (with s. 2(3)-(6))

[^key-20294f8c0930ac137d2b38b1231b6e78]: Sch. 6B para. 6(3)(c) omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 7(8) (with s. 2(3)-(6))

[^key-92cb316952ea1b6024bd7009bcc7fc79]: Words in s. 77A(2)(a) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 10 (with s. 2(3)-(6))

[^key-efc716eab2925aa7b0223b7e168398bf]: Words in s. 81ZA(1)(c) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 5 (with s. 2(3)-(6))

[^key-efc3e2e7dea3eb88eb8cfb09a020d901]: Words in s. 109(2)(b) inserted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 11 (with s. 2(3)-(6))

[^key-f293eaac5f5a9c86d09542922b00a14b]: Words in s. 122 omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 12 (with s. 2(3)-(6))

[^key-904644354980a262c53a1e0c0017e726]: Words in Sch. 4A para. 3(1)(b) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 13 (with s. 2(3)-(6))

[^key-b4c6b4dce55709abbefd2964c2ea297d]: Word in Sch. 9 para. 4B(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 14 (with s. 2(3)-(6))

[^key-a9b99cc05625e9ca3014ba0ad918c24d]: Word in Sch. 7 para. 8(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 8(a) (with s. 2(3)-(6))

[^key-d9500dba723499a9fc2cc1e14173ddb6]: Words in Sch. 7 para. 8(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 8(b) (with s. 2(3)-(6))

[^key-6f801f7b37ea236258bf71b906625c9e]: Word in Sch. 9 para. 12 substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 15 (with s. 2(3)-(6))

[^key-d35e53379db48482420252b3d9f0097f]: Words in Sch. 15 para. 30(2)(a) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 16 (with s. 2(3)-(6))

[^key-e3651c825e1f63459e4e50d994fca8e5]: Word in Sch. 19 para. 7(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 19 (with s. 2(3)-(6))

[^key-c128d2f0d4874eaa99c01d96b58dc0b9]: Word in Sch. 19 para. 9(4) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 20 (with s. 2(3)-(6))

[^key-43238b6a35b72ba250d9fe67daac9bed]: S. 73BA(3) inserted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 2015 (c. 11), s. 68(2)

[^key-6f79bb2345cc1b0a0c42828c65f2ce79]: Words in Sch. 4A para. 9 substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 68(3)

[^key-2f97c5ff16c325a62fb7813d94ca8b8e]: Sch. 6B para. 2(7) inserted (with effect in accordance with s. 69(2) of the amending Act) by Finance Act 2015 (c. 11), s. 69(1)

[^key-77c68fb5a4edf1633493f95938d006fc]: S. 60(5)(c) substituted (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 98 (with s. 211); S.R. 2015/49, arts. 2, 3, Sch. 1 (with Sch. 2)

[^key-94cf8dad6bca91b8f87d4e6ad55cab54]: S. 61(2)(c) substituted (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 99 (with s. 211); S.R. 2015/49, arts. 2, 3, Sch. 1 (with Sch. 2)

[^key-f3ad89e7005d3535c2dae82e4c3d07d8]: Sch. 10 para. 27(4) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 41

[^key-a8fdfad225648879bc2dac23aeecb9f9]: Words in s. 63(7) omitted (1.1.2016) by virtue of The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 24(3)(a)

[^key-e8671f99c901d91960cf1ee0f1bd2629]: Words in s. 63(7) omitted (1.1.2016) by virtue of The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 24(3)(b)

[^key-690fcbc39d85c3dc871c510aa68e07a2]: Words in s. 63(7) inserted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 24(4)

[^key-1382b24ace27a82ba61f8a15eddeb3ee]: S. 63(2)(b) substituted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 24(2)

[^key-c8eca7c6a5de29a59bed18e97a7ed88e]: S. 87(3)(a)(iia)(iib) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 9(2)(a)(ii)

[^key-7f5f81190a0a87504677cbd84e0984b7]: S. 87(3)(azb)-(azd) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 9(2)(b)

[^key-704b30c8193cc1075116db0b0c941eb8]: Words in s. 87(4) substituted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 9(3)

[^key-a83450a92139f9a2bb4cc63abea75c2b]: Word in s. 87(3)(a)(ii) omitted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 16 para. 9(2)(a)(i)

[^key-2676be07ceddd93e95943c65f48c9f6b]: S. 55(1B) Table B inserted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(3)(c)

[^key-49fbddb52c60652bdc6783f227d5b88b]: S. 55(4A) inserted (with effect in accordance with s. 128(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 128(2)

[^key-602d878323fd33c5fa208398dae9c4fb]: S. 55(2) omitted (with effect in accordance with s. 127(12)(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 127(5)

[^key-736a710ba7612b3b2cbf78d93b541fdd]: Words in s. 55(4) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(7)(a)

[^key-36f3691f8030764e481cae5c7ce7dc70]: Word in s. 55(5) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 132(a)

[^key-50a8b73298a9c516cc7a729171544dd5]: Word in s. 55(5) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 132(b)

[^key-528fc991ce7227203075f4f25322f87f]: Words in s. 55(1) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(2)

[^key-82c2ec6ac917c1beee67415eabeada13]: Words in s. 55(3) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(6)(a)

[^key-a71a6a12307eb0e5f14099317eedfa5c]: Words in s. 55(1B) omitted (with effect in accordance with s. 127(12)(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 127(3)(a)

[^key-badd75cb0d273618dae7bf016653c202]: Words in s. 55(1B) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(3)(b)(i)

[^key-971bf955231522c4f64fb66bc7f5f2e3]: Words in s. 55(1B) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(3)(b)(ii)

[^key-ddf3d92fbbbb6a7b485da873a34a35f0]: Words in s. 55(1B) inserted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(3)(b)(iii)

[^key-f376b0a00a8687839a561700e58808cf]: Words in s. 55(1C) omitted (with effect in accordance with s. 127(12)(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 127(4)(a)

[^key-100ebda7940969ed692f608f2dfe8d0e]: Words in s. 55(1C) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(4)(b)(i)

[^key-81c2d434faa4003cdebbb15e1517d8ae]: Words in s. 55(1C) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(4)(b)(ii)

[^key-32989b8e924531fa4c3591d7d0783ccf]: Words in s. 55(1C) inserted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(4)(b)(iii)

[^key-80b2f812b37ad8e33bf58c365dcc7c59]: Words in s. 55(3)(b) omitted (with effect in accordance with s. 127(12)(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 127(6)(b)

[^key-ccd8e865d2306dc2cde2d44fc05bea70]: Words in s. 55(4)(a) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(7)(b)

[^key-ac175e2c6ef08966746c526010e8eb26]: S. 86(2)(ba)(bb) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 8(b)

[^key-5f6fb25b1311c05cb78fde83a83bb981]: Word in s. 86(2)(b) omitted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 16 para. 8(a)

[^key-302026723f55ec8ca1d7aa4ea342f3a4]: Sch. 4ZA inserted (with effect in accordance with s. 128(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 128(3) (with s. 128(9)(10))

[^key-4b1a051db08cb3e1a744945d4ae348c9]: Sch. 7A inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 4

[^key-ed2954051d5b14bd053f7162ab6d70dc]: Sch. 4A para. 5CA and cross-heading inserted (with effect in accordance with s. 130(4) of the amending Act) by Finance Act 2016 (c. 24), s. 130(2)

[^key-0133039daa818630317de5ff58b1300f]: Sch. 4A para. 5IA inserted (with effect in accordance with s. 130(4) of the amending Act) by Finance Act 2016 (c. 24), s. 130(3)

[^key-335fe3f032c2228cf6233f380ae5976e]: Sch. 4A para. 5EA and cross-heading inserted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(4)

[^key-ca9300f47cf2998b9876a2317c6cef33]: Sch. 4A para. 5JA inserted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(5)

[^key-4f25b91e49c1c8aa6dac782e133707ce]: S. 65A inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 3

[^key-e7c5b066becf7eb0c1f5079857ae3e96]: S. 102A inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 16 para. 1

[^key-73d168500fd59a20a0e6e4c4bb06bfbc]: Sch. 4A para. 5D cross heading substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(3)

[^key-74119db56643e138a591caebfd64893a]: Word in Sch. 4A para. 5D(1) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(2)(a)

[^key-dbe92fab9085cf380309d54454edc29c]: Word in Sch. 4A para. 5D(2)(b) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(2)(b)

[^key-4412e1595088876b69dde566412f6b9e]: Sch. 4A para. 5D(4) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(2)(c)

[^key-aa8301dcfd9525b2ed7c7c095685f15d]: Sch. 4A para. 2(6)(da) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 12(b)

[^key-29cac9a157e0b0f7ee70a0f6f6007a80]: Word in Sch. 4A para. 2(6)(e) substituted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 12(c)

[^key-f0da64243394add53d15a72623f3ab04]: Sch. 4A para. 5(1)(aa)(ab) inserted (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 2016 (c. 24), s. 129(2)(a)(i)

[^key-927e2f42ad0c892a1b7541cb42024dde]: Sch. 4A para. 5(1)(b) substituted (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 2016 (c. 24), s. 129(2)(a)(ii)

[^key-b85e0f45af352e7486d286e8f1f9f9a7]: Words in Sch. 4A para. 5(2) substituted (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 2016 (c. 24), s. 129(2)(b)

[^key-4d871c36018f8cc9208ab1d0e90f924b]: Words in Sch. 4A para. 5(3) inserted (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 2016 (c. 24), s. 129(2)(c)

[^key-51474dea298ed833a6807644e7644dc3]: Word in Sch. 4A para. 5E(1) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(6)(a)

[^key-01e5ba952b0dab7b387fccb46f9d5055]: Word in Sch. 4A para. 5E(2) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(6)(b)

[^key-c9ebe4d94e030f27fc4a8aeca2e3597a]: Words in Sch. 4A para. 5E(4) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(6)(c)(i)

[^key-486bddbae82101fff35fdb607a029654]: Words in Sch. 4A para. 5E(4)(a)(i) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(6)(c)(ii)

[^key-87c5ff3dd1888455936edb45fb29918f]: S. 118(2) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 10(b)

[^key-b8482ef7f99653dd984df08d6d60e545]: S. 118 renumbered as s. 118(1) (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 10(a)

[^key-6999cea4b0266e3af268d5513a38ad68]: S. 81(1)(ba)(bb) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 7(2)(b)

[^key-0047272f494106beda52e15538ff46b1]: S. 81(4)(ba)(bb) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 7(5)

[^key-3b2b80f6b38dff536c307ba99d91d6a4]: S. 81(1B)(f)-(h) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 7(4)

[^key-731ffd239d349f07ae72fde50217ad94]: Word in s. 81(1)(b) omitted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 16 para. 7(2)(a)

[^key-c87e1608b923a6166248e47044627a40]: Sch. 17A para. 11(6)(7) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 14(5)

[^key-2a8d3b694d1f862bcf348183a7e92a09]: Sch. 17A para. 11(5)(ba)(bb) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 14(4)

[^key-d1e65c06c440d3f27839d7025e1cf33c]: Sch. 17A para. 11(3)(ba) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 14(2)

[^key-b72de0222e982219f0bbfa2c9e78c5c7]: Words in Sch. 17A para. 11(4) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 14(3)

[^key-080c32ea2f9d9a9d79cca84eaf110cc8]: Word in s. 75C(4) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 6

[^key-2145a85027ca9966ad28e4b3b4255b2c]: Words in s. 122 inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 11

[^key-d424b33d599f5c8aafc7bcdaba076a06]: Words in Sch. 4A para. 5J(3)(a) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(7)(a)

[^key-7c17428028936ebcf17c3296f8ec33f4]: Words in Sch. 4A para. 5J(3)(c) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(7)(b)

[^key-94762c63d7d0373985ee1aa13c10653e]: Words in Sch. 4A para. 6G(4)(a) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(8)(a)

[^key-72fe5fc4027c08e4a181ec4a2a3c6991]: Words in Sch. 4A para. 6G(4)(c) substituted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(8)(b)

[^key-f4d940f18c1434cdfd922363567525c3]: Words in Sch. 4A para. 5G(3)(c) substituted (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 2016 (c. 24), s. 129(3)

[^key-75dc0dc2215898f41bcefb0b70331ad5]: Words in Sch. 4A para. 6D(3)(b) substituted (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 2016 (c. 24), s. 129(4)

[^key-c7ac2f6b88fdf47687add58848ee3bd7]: Words in Sch. 4A para. 9 inserted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(9)

[^key-7e5a9e8394321eb34243582dc9c24f36]: Words in Sch. 5 para. 2(3) substituted (with effect in accordance with s. 127(12)(13) of the amending Act) by Finance Act 2016 (c. 24), s. 127(9)

[^key-733d64793aa73fb524eb9f29124c9aa1]: Words in Sch. 5 para. 9(1) omitted (with effect in accordance with s. 127(12)(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 127(10)

[^key-b37a8270fa4bcbef9e35324074fd9960]: Sch. 5 para. 9A and cross-heading omitted (with effect in accordance with s. 127(12)(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 127(11)

[^key-7d833f73902127fa31e56167440e0ec6]: Words in Sch. 6B para. 2(4)(b) inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 13

[^key-17cec31b510bb331443956dd052c9b2b]: Sch. 6B para. 5(6A) inserted (with effect in accordance with s. 128(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 128(4)

[^key-b71ed71c8f8a0edc65af76965dee4577]: Sch. 4ZA para. 3(6A) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 2(3)

[^key-471f7409f5b0936301681506f56ea812]: Sch. 4ZA para. 3(8) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 2(5)

[^key-aa4f0216b3da8a5ca9e51f35f1773111]: Sch. 4ZA para. 3(6)(ba) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 2(2)(a)

[^key-b433ddea2c219c45ab919c3c7146cefb]: Words in Sch. 4ZA para. 3(6)(c) substituted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 2(2)(b)

[^key-690311186b91426f0cefe27161b96800]: Sch. 4ZA para. 3(1A) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 8(2)

[^key-8ef95dea95ef8478789fc15cfb91b3ef]: Sch. 4ZA para. 3(7)(ba) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 2(4)

[^key-f3424da6f9220d9d2b211b329a8b81f3]: Words in Sch. 4ZA para. 3(7) substituted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 8(3)

[^key-b2a555064792a94d717f40d09b3505a4]: Sch. 4ZA para. 17(5A)(5B) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 6(2)

[^key-d33e2174379f3e572d4e87fb4596db89]: Sch. 4ZA para. 17(1A) inserted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(3)

[^key-71b638ce6d7735b5bb4e0831286642bf]: Word in Sch. 4ZA para. 17(1) omitted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 11 para. 14(2)

[^key-7983f311bedcd94f5b825f37dba90829]: Word in Sch. 4ZA para. 17(3) inserted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(a)

[^key-29e987183103652f4f4f6328b519d639]: Sch. 4ZA para. 17(3)(ba) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(c)

[^key-793788cd2cd8e1c48252880db3f086e5]: Word in Sch. 4ZA para. 17(3)(a) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(b)(i)

[^key-b9c34092f293e3be5545ba11d2dbffc2]: Word in Sch. 4ZA para. 17(3)(a) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(b)(ii)

[^key-52fd0d105899e4e3cdf93a869b7a9733]: Word in Sch. 4ZA para. 17(4) omitted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 11 para. 14(5)(a)