Finance Act 2003

[^key-e92290f1051902f6f7f6bc1caab43c87]: Word in Sch. 4ZA para. 17(4) 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(5)(b)

[^key-c1f74ca6fbdaa8ef6dc4b74e76fc0285]: Sch. 4ZA para. 17(5) 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. 14(6)

[^key-b8c92b595c63094bc19d5751f4a66436]: Sch. 4ZA para. 17(6) omitted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 11 para. 14(7)

[^key-b8b3aa37dddf62af88e777b5c1caf568]: Sch. 4ZA para. 7A and cross-heading 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. 3

[^key-4f17014a79dd3899da3534cf13235715]: Sch. 4ZA para. 9A and cross-heading 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. 4

[^key-957ef7cd24894b5b62998e6444136225]: Sch. 4ZA para. 9B and cross-heading 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. 5

[^key-eef9df9473b5836ab6eba3f020cb0ea8]: Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)

[^key-9993090c7232fef66fe2150e23c5262d]: Sch. 9 para. 16 and cross-heading inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(5)

[^key-279f654a0ac6a8a7d71777a4f01d6355]: S. 57B inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(2)

[^key-ab70218650392aa410f36ea3c8f9b181]: Words in Sch. 4ZA para. 8(1) 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. 10(a)

[^key-eaff7978198d9530d0ed2907a349db0f]: Word in Sch. 4ZA para. 8(2) 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. 10(b)

[^key-c4b140e6ba84265dc77ce9efa92572c9]: Words in Sch. 4ZA para. 8(3) 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. 10(c)

[^key-0a32d79c24e97ace84a9cacb117f72ec]: Words in Sch. 4ZA para. 8(4) 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. 10(d)

[^key-82e8f60ac82c403b625fc2c405991514]: Sch. 4ZA para. 6(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. 9(a)

[^M_F_3e36b023-b54c-4626-dd96-2706e68ab692]: S. 57AA repealed (15.3.2018) by Finance Act 2018 (c. 3), s. 41(6)(a)

[^M_F_2254c340-aebd-4713-bea1-7ddd09e42b0b]: S. 73CA repealed (15.3.2018) by Finance Act 2018 (c. 3), s. 41(6)(b)

[^key-c4a5e090720eb7e9dfa11bd283d15e0f]: S. 110(7) inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(4)

[^key-cef8fab13912604a1606a3f22ac3e4d6]: S. 110(6) repealed (15.3.2018) by Finance Act 2018 (c. 3), s. 41(6)(c)

[^key-18de4a92b1cc2ef315d5092f111d00c8]: Sch. 4ZA para. 2(3A) 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. 7

[^key-6933c1b3b571c2646afe833da19afc48]: Words in Sch. 4ZA para. 6(3) 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. 9(b)

[^key-fbcd42e1e8c232721657e118b592e277]: Sch. 4ZA para. 12(1A)(1B) 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(1)

[^key-a4c07b578d5e43877eb8e2a45928acc5]: Word in Sch. 4ZA para. 12(2)(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. 12(2)

[^key-716cdcafb9dd4ad80f3c648c52080b96]: Sch. 4ZA para. 12(3) 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. 12(3)

[^key-ed77a45d46a8c388c5d7d0edb977755d]: Sch. 4ZA para. 12(4) omitted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 11 para. 12(4)

[^key-3a413284b8e88c3a47d0749a92944b12]: Word in Sch. 4ZA para. 9(3) 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. 11

[^key-3d34d08d63a7cdc1c0aba271a57095d2]: Words in s. 24(3) inserted (30.3.2018) by The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(c) (with art. 6)

[^key-db6042e55044e2bf455dbffbdb8fe3e6]: S. 48(1A) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 3(2); S.I. 2018/214, art. 2(a)

[^key-67118964c193cf664f193a920ac3ec15]: Words in s. 48(5) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 3(3); S.I. 2018/214, art. 2(a)

[^key-75141c6000a630b2b48c216ee48d868b]: S. 48A inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 4; S.I. 2018/214, art. 2(a)

[^key-87c2c1f1f8844ff949239663b0808510]: Words in s. 60(2)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 5; S.I. 2018/214, art. 2(a)

[^key-6cfb9196ec6be07625c42e16dcb95db1]: Words in s. 60(5)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 5; S.I. 2018/214, art. 2(a)

[^key-3a1289ed6ca8945ca50dfe8d53a35b30]: Words in s. 73(5)(b)(i) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 6; S.I. 2018/214, art. 2(a)

[^key-8a35b5d36c24bc9838e98418b723b8e7]: Words in s. 108(1A) substituted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 7; S.I. 2018/214, art. 2(a)

[^key-802907978d53e167e111691c6d9a8d87]: Words in s. 117(2) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 8; S.I. 2018/214, art. 2(a)

[^key-a78a6d4d258b4bccfdcd5f831e9742e6]: Words in s. 121 omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9; S.I. 2018/214, art. 2(a)

[^key-edee8276f218158115728d005ed6c53a]: Words in Sch. 7 para. 2B(4) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 10; S.I. 2018/214, art. 2(a)

[^key-92ef74d41208fb649c0d829d5dea6f5b]: Words in Sch. 9 para. 7(2)(b) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 11; S.I. 2018/214, art. 2(a)

[^key-8814446ac2185dd87570672f0de99ba8]: Words in Sch. 10 para. 45(2)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 12; S.I. 2018/214, art. 2(a)

[^key-b2fa5cdb6d4e9fa13fbe9d1018e4fe72]: Words in s. 48(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), ss. 16(2), 29(2)(b)(3) (with s. 16(4)(5)); S.I. 2018/214, art. 2(a)

[^key-26ba0fa4320006c12ecf40fc7b2d36cd]: S. 48A(6) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 9(9), 81(2)(3); S.I. 2018/34, art. 3

[^M_F_61829ee2-2ae9-4bd5-c544-6bb72515166f]: Words in s. 24(3) omitted (30.3.2018) by virtue of The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(b)(i) (with art. 6); words further omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 148(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-af89e3cc0ad3163fff360f66b04f1023]: Sch. 9 para. 1(5) omitted (E.W.) (26.1.2019) by virtue of Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (anaw 1), s. 11(3)(4), Sch. 1 para. 4(2); S.I. 2018/100, art. 2(b) (with art. 3) (with savings in S.I. 2019/110, reg. 5)

[^key-9d08bd989b6ba52ef9e3b692e701a7a6]: Sch. 10 para. 6(2A)(3) excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 43(6)

[^M_F_da02425f-e308-44fb-838a-8707fad34118]: Sch. 9 para. 16 cross-heading substituted (with effect in accordance with s. 42(7) of the amending Act) by Finance Act 2019 (c. 1), s. 42(5)

[^M_F_19848e82-22bc-4e7e-bf65-938ae2373aae]: Sch. 9 para. 16(1)(a) omitted (with effect in accordance with s. 42(7) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 42(6)(a)

[^M_F_a0d17af3-bef5-448b-bcda-9c3decc23b2f]: Sch. 9 para. 16(1)(b) omitted (with effect in accordance with s. 42(7) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 42(6)(a)

[^M_F_8af7c050-0829-4e62-dd90-0005fda3937a]: Sch. 9 para. 16(1)(d) omitted (with effect in accordance with s. 42(7) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 42(6)(a)

[^M_F_f53ea051-9c31-4b52-cd69-dab89984251b]: Sch. 9 para. 16(2)(a) omitted (with effect in accordance with s. 42(7) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 42(6)(b)

[^M_F_530c31e7-f497-4733-eb82-d5c4d67b597e]: Sch. 9 para. 16(2)(c) omitted (with effect in accordance with s. 42(7) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 42(6)(b)

[^key-6623c5a9be027870a3ea147c6e9c51d6]: Words in s. 81(2A) inserted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(4)(b)

[^key-694b329263a304545cca36bcfd151684]: S. 81(1B)(ca) inserted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(4)(a)(i)

[^key-80f66e60d9d947d99fc0be937fa09ea0]: S. 81(1B)(da) inserted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(4)(a)(ii)

[^key-e40c3a0f3c6e245fe3ff1cc11dd96068]: S. 87(1A) inserted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(7)(a)

[^key-6e1bc21361e57d89a5842cb1dd124fc7]: S. 87(3)(za) inserted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(7)(c)

[^key-f506d94fd24edea9223d58afabccf2b4]: Words in s. 87(2) inserted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(7)(b)

[^key-d5d8224a43b946627a1679e29334e6e8]: Sch. 30 para. 4(2) repealed (with effect in accordance with Sch. 26 Pt. 3(13) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(13); Sch. 30 para. 4(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

[^key-8595571a10198b8e368739dbec411886]: Sch. 30 para. 4(1)(c) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

[^key-9284fa838ce985d500bc031d1f68886e]: Words in s. 76(1) substituted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(2)

[^key-5495bb326c9dbff6f77d99eca514bdf6]: Sch. 9 para. 15 and cross-heading inserted (with effect in accordance with s. 42(7) of the amending Act) by Finance Act 2019 (c. 1), s. 42(3)

[^key-78587a26fabff91536c54a60f8269f4a]: Sch. 9 paras. 15A, 15B and cross-headings inserted (with effect in accordance with s. 42(7) of the amending Act) by Finance Act 2019 (c. 1), s. 42(4)

[^key-d357b2ac948019533acf3952016c1d10]: S. 66A inserted (with effect in accordance with s. 45(2) of the amending Act) by Finance Act 2019 (c. 1), s. 45(1)

[^key-6cd937b06bd9c0cdc90579ee5267d852]: Sch. 30 paras. 5-7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

[^key-e6e677dc05d22446d508307e33d1ef2c]: S. 80(2)-(2C) substituted for s. 80(2) (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(3)

[^key-dc1187c4026c7897dc923cd228bb7b94]: Ss. 81A(1)-(1C) substituted for s. 81A(1) (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(5)

[^key-f78ebe1f743754cea6c71d317bc37fe7]: S. 86(2)(za) inserted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(6)

[^key-fff7a1474a26ec40f2e5c8986c8c0791]: Sch. 4ZA para. 2(5) inserted (with effect in accordance with s. 44(3) of the amending Act) by Finance Act 2019 (c. 1), s. 44(2)

[^key-3ea4aa952218653f75b0015327af7fb4]: Words in Sch. 4ZA para. 8(3) substituted (with effect in accordance with s. 44(5) of the amending Act) by Finance Act 2019 (c. 1), s. 44(4)

[^key-2f9758f0eca60491b0a1e3f81f43f4c1]: Sch. 9 para. 4(4A) inserted (with effect in accordance with s. 42(7) of the amending Act) by Finance Act 2019 (c. 1), s. 42(2)

[^key-5abd4719c62bc3f8c2bedc5c03461631]: Sch. 17A para. 3(3)-(3ZC) substituted for Sch. 17A para. 3(3) (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(8)(a)

[^key-545d8f3c1e65745bf14f22b3f9a63e48]: Sch. 17A para. 4(3)-(3C) substituted for Sch. 17A para. 4(3) (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(8)(b)

[^key-6b1ba1ce9cfd8ded3e9b73fe7645d95e]: Sch. 17A para. 8(3)-(3B) substituted for Sch. 17A para. 8(3) (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(8)(c)

[^key-c872998a50bd6359611d12405b6606cb]: Sch. 30 para. 2(c) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

[^key-3a675c47b67c76d614a3315173c15750]: Sch. 30 para. 3 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

[^M_F_c056cb80-92e1-4fd6-a762-954ffd61ca05]: Words in Sch. 6ZA para. 6(2) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9A(3); S.I. 2018/214, art. 2(a)

[^M_F_5ae8b3e7-4845-4ad6-c140-670688094d83]: Words in Sch. 6ZA para. 6(1)(b) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9A(2)(a); S.I. 2018/214, art. 2(a)

[^M_F_9dfb77dd-73b9-4a67-8062-3c74fc788ffa]: Words in Sch. 6ZA para. 6(1)(b) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9A(2)(b); S.I. 2018/214, art. 2(a)

[^key-fa6d4f9a013f788d94fcad7aa562b960]: Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))

[^M_F_a62421c8-51d3-4c28-8b16-4dc2c66f8d20]: Words in Sch. 4ZA para. 3(7)(b) substituted (with effect in accordance with s. 76(4) of the amending Act) by Finance Act 2020 (c. 14), s. 76(2)(a)

[^M_F_77d2b165-75eb-42e4-d08f-5868648ec76d]: Sch. 4ZA para. 3(7A)-(7C) inserted (with effect in accordance with s. 76(4) of the amending Act) by Finance Act 2020 (c. 14), s. 76(2)(b)

[^M_F_d25abe35-d756-4bff-eb91-5e0d799e2c19]: Words in Sch. 4ZA para. 8(3) inserted (with effect in accordance with s. 76(4) of the amending Act) by Finance Act 2020 (c. 14), s. 76(3)(a)

[^M_F_d014b8e0-4f4e-4eab-e76e-6d788ea6cd07]: Words in Sch. 4ZA para. 8(4) inserted (with effect in accordance with s. 76(4) of the amending Act) by Finance Act 2020 (c. 14), s. 76(3)(b)

[^M_F_1056d6bf-e27a-43e0-acf2-fb4bc994321c]: Sch. 4ZA para. 8(5) inserted (with effect in accordance with s. 76(4) of the amending Act) by Finance Act 2020 (c. 14), s. 76(3)(c)

[^key-b7f07e2d0aa134acb3c0bab663dd4d75]: S. 24(4)-(6) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 148(4) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-d9b0e4b15d33f89945a9206ea9b2f7fd]: Words in s. 24(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 148(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-12293ec298cfbcb526f2a8d6b760617f]: S. 26(5A) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 150(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-27a6f8462925444278b46a0e390d967e]: S. 32(2) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 151(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-3d3fae38df69b15169d26f00412c1784]: S. 24(2)(b) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 148(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-b780f5bd6e81ee13fea52027fc145bf4]: S. 24(2)(c) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 148(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-9c3a27f5fa55bcbad72c0308e4764da8]: S. 24(2)(e) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 148(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-070ee5762ad8a9339fea5947fc557a3d]: S. 25(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 149 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-3fd6581e87ad7df142c2cceb4655b43d]: S. 26(8)(c) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 150(3)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-509e0d7c06c115da412c88e9789d3edc]: S. 26(8)(e) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 150(3)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-b863d6be08e6b80af64ef98b52817753]: Words in s. 26(9) omitted (30.3.2018) by virtue of The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 5(c)(i) (with art. 6); words further omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 150(4)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-4c08047433cf84deabba45f6c6458268]: Words in s. 26(9) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 150(4)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-28872cfa9e87cf674612378898f587dd]: S. 38(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 152 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-7b65227872ee1b86a7b39ee27334459b]: S. 26(8)(za) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 150(3)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a) (as amended by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(4) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642, reg. 9)

[^key-1590f315d306fb8fa353b1e753be4afb]: S. 32 renumbered as s. 32(1) (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 151(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

[^key-2aa33b44296caac0f00136612182ac47]: Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)

[^key-6d3fb379168fa318b8e49c16fb890824]: Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-9335be7216eabd5ad04a51c17f4440f1]: S. 23 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(e) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-2dc6ae3318c015530b622d468e87fa9f]: Words in s. 24(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 109 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-5b2bda83118f7c4fab4c4900e69e8f1a]: S. 26(8)(d) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 110 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-39d9d1ccd1b47ae4d4fead5ddc053018]: Words in s. 63(7) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 11(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-fd1e2123433e020b4a6b4d109d277797]: Words in s. 102A(7)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 11(3)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-e4d7d88635ad505e3c43c676ed16abd3]: Words in s. 102A(7)(b) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 11(3)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-e2448a253b67b915dba9f7826cf925a2]: Words in Sch. 7A para. 2(5)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 11(4) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-64ef496e0f251547ad3d919f26dd1f96]: Sch. 2 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(e) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-779531c87f1a63f4b640dfbb3120be95]: Words in s. 66(4) omitted (21.1.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), s. 175(1)(e), Sch. 9 para. 38

[^key-e381cbd7572399b5098cbf7fc12a4c0a]: S. 75ZA and cross-heading inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 2 (with Sch. 16 para. 6)

[^key-c530ccc7491e1888266574b5dd841bb0]: Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5

[^key-698071ccdf197f2d2850ba69610b4a6e]: Words in s. 101(7) inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 3

[^key-8a8f4f453a9540c8665a63367e33179f]: Words in s. 122 inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 4

[^key-7db3422404acc9cf0eb8e1d64b39fcf5]: Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))

[^key-c43f19bd4634b497e5ecb533aec2d2aa]: S. 61A inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 2

[^key-66fad44ac766516570e786efa75781e1]: Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8

[^key-2264bde70f2c315ff8004366068ce133]: Sch. 4A para. 5FA inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), s. 89(1)

[^key-b95fef869a8125c3113f186134b4dfae]: Sch. 4A para. 5L inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), s. 89(2)

[^key-40a5868c200effe4f6fc77b4ddf62f72]: Sch. 4A para. 6I inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(5)

[^key-e7f399c2b13ea2d09d7784e286bd9b58]: S. 81(1A) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 2(2)

[^key-27fe86070eea8125358da7638d143c5f]: S. 81(1B)(ea) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 2(3)

[^key-054983d7796aa521c6693253fdaac2fc]: S. 81(1C)(1D) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 2(4)

[^key-a0495038a74d1ac519df643bf79ec36c]: S. 81(3) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 2(5)

[^key-451976b43f8afffc002db5462c753f50]: S. 81(5) omitted (with effect in accordance with s. 89(4) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 17 para. 2(6)

[^key-178b4bcbd8cd5772b4f2452c69879042]: S. 81(6)(7) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 2(7)

[^key-e3f66b356bd340ccd1a39ab68d9d2c33]: S. 81(1A)(aa) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 3(a)

[^key-d065a9153eba10693a68591309ddd832]: S. 81(1B)(eb) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 3(b)

[^key-be9545a480dd94b7f8abce474abbec7d]: S. 81(4A)(4B) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 3(c)

[^key-de4f87d85a0b1dad4b8c505c8ed514ef]: Words in s. 81ZA(1) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(2)

[^key-b34cfe4435935edb5ea04f0f54590173]: S. 81ZA(2) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(3)

[^key-235df0e353cf8408146d558a15cc8228]: Words in s. 81ZA(3) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(4)

[^key-38b667f52db4fe06d389ad2d896df65a]: Words in s. 81ZA(4) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(5)

[^key-36697892fa5ad250f42ca9a8656db682]: Words in s. 81ZA(5) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(5)

[^key-51d1d5b32d4e341dcb6099ec2774fcae]: S. 81ZA(5A) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(6)

[^key-203f7857729c318e6cc273e3dcc18eae]: Words in s. 81ZA(6) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(7)

[^key-d3ee51a08ecd6b64d5671908ff27f982]: S. 81ZA(7) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 3(8)

[^key-85fd61bbd966ac3456d02bb8d79ae9e4]: Words in s. 81ZA(1) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 4(a)

[^key-c97a7e55529a51b4b2ca671a3a2246b3]: S. 81ZA(3)(c) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 4(b)

[^key-3c54c29fd573349dc6bda318a5375f08]: S. 81ZA(6A)(6B) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 4(c)

[^key-d49f57984eadc95543daa33481c0bc77]: S. 85(2A)(2B) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 4(2)

[^key-4eb796d9896afa050c4a8896c5435e66]: Words in s. 85(3) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 4(3)

[^key-f2d7b433120e62af11442fe10641946b]: Words in s. 85(4) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 4(4)

[^key-f21b15037d6dcf1f50c39f5d650b4b06]: Words in s. 85(3) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 5

[^key-73e24fe6979434f4e3cb23f1e141a650]: Word in s. 86(2)(za) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 5(2)

[^key-07f976af93a1d6a61b7cb65fb80fa177]: Words in s. 86(2A) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 5(3)

[^key-858278f4301faefdefe16afd48bc4e23]: S. 86(2)(zb) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 6(a)

[^key-8ec95f72d8ddfaebf34735da535e2afb]: Words in s. 86(2A) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 6(b)

[^key-19fe82adbad279f38eee5dbfa373902c]: Word in s. 87(3)(za) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 6(a)

[^key-05b08696204a3b101f228bf075eb5f9d]: S. 87(3)(zb) inserted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 6(b)

[^key-f9a1a1f04aea21e1c6e1c43f7c578c64]: S. 87(3)(azaa)(azab) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 7

[^key-f1e2c111fc99bb8493b32edfb5ddc2ea]: Word in Sch. 4A para. 2(6)(a) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(2)(a)

[^key-aeac133da8674bc529ab91b2df9ff883]: Word in Sch. 4A para. 2(6)(a) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(2)(b)

[^key-e9a0f72d157f4aa05ad52b5527279266]: Words in Sch. 4A para. 6A(4) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(3)(a)

[^key-51533c5410b1871a09a4813afc1e58a2]: Words in Sch. 4A para. 6A(5) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(3)(b)

[^key-9d5259d2594f6bf047f6c80014e58165]: Words in Sch. 4A para. 6C(2)(b) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(4)

[^key-ee2151f1cb752cd58a3c85bdbe063f9b]: Word in Sch. 4A para. 9 substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(6)

[^key-10d1467a6cf5907341581840aabb0ba4]: Words in Sch. 10 para. 12(2A)(b) omitted (with effect in accordance with s. 89(4) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 17 para. 8(a)

[^key-2bf81f9cac18db55d1051f0fce9eccc1]: Word in Sch. 10 para. 12(2A) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 8(b)

[^key-80385168d3d34ee272fc668b1cbaed30]: Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 4, 21(4))

[^key-423374c1682afe6c3345a03958388ac3]: Sch. 6C para. 12(5) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 6(4)

[^key-8f0cc6677559af7242e5ddeb10032327]: Word in Sch. 6C para. 12(1)(a) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 6(2)(a)

[^key-2ffad3b3c86c9687eca380bd71eb202f]: Sch. 6C para. 12(1)(b) substituted for Sch. 6C para. 12(1)(b)(c) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 6(2)(b)

[^key-abadb0a691547470812f977b9a98644d]: Words in Sch. 6C para. 12(4)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 6(3)

[^key-f863c7bd7f478160f8c22317e4a2147b]: Words in Sch. 3 para. 3(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 55(a); S.I. 2022/283, reg. 2