Finance Act 2003

[^key-c147b74a95f67f450ddccb6d540d3d05]: Words in Sch. 3 para. 3(b) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 55(b); S.I. 2022/283, reg. 2

[^key-a962c9ce39879b2ec56144eeda8d4d4a]: Words in s. 67A substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

[^key-30caedaf22cd8c999bad0082fa56f433]: S. 67A(1)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 68; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

[^key-3baa4ab3472c9df4921e105cf3282e4d]: S. 67A(1)(ba) inserted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 2; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

[^key-2c6a903d9f8e4ca48a78076e2033f2b5]: Words in s. 61(3) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(2)(a)

[^key-781fd60b42fb944cfc7fdfcf48afa94b]: Words in s. 61(3) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(2)(b)

[^key-7cd03419754ded66d3a776a09a35c1ac]: Words in s. 66(4) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(3)(a)

[^key-289e8c4255bc79f522ad7c958a33c74c]: Words in s. 66(4) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(3)(b)

[^M_C_8850c40c-7f22-4e92-bd2d-413059bdcad0]: S. 55(1B) 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_C_f3410115-97b7-4f55-d89b-bbe453fc3e32]: Sch. 5 para. 2(3) 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_C_e6c41cae-cc62-4273-d0bc-b658dbea8d16]: Sch. 9 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_C_5d920eeb-a186-4d6a-956d-f65656af7ba0]: S. 44(10) applied (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) and (20.3.2025) by 2025 c. 8, s. 52(2))

[^M_C_7d1ea145-980d-4e63-a5c7-7dcc868fd859]: S. 44(8) restricted (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_C_c008ab6d-cb02-49c0-cd87-747a0c4e662d]: Sch. 4ZA 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_97f0d109-b563-451d-ea88-e2e466911b82]: Word in Sch. 4ZA para. 17 cross-heading 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. 13

[^key-afbf84dd74f33093a6c44ea2947f4220]: S. 55(1B) modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1

[^key-4d3e55a57564cb76021ed0256083a4ff]: Sch. 4ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1 (as amended (with effect in accordance with s. 50(3) of the amending Act) by 2025 c. 8, s. 50(2)(3) (with ss. 50(4)-(6), 52)

[^key-b98fe0738225fb76eae1e081797fd67f]: Sch. 5 para. 2(3) modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1

[^key-281014502f0178c711a4ee1d73e95594]: Sch. 6ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1

[^key-dedd6d51605759f1557c1471c3072084]: S. 44(8) restricted (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1 (as amended (20.3.2025) by 2025 c. 8, s. 52(4))

[^key-8926cfaf77507b3a6170b16431e1f35c]: S. 44(10) applied (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1

[^key-f0beac96bea36ca959fdf98fec7f85cd]: S. 71(5) inserted (15.3.2023 in relation to land transactions the effective date of which falls on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 314(1)(2)

[^key-05747655d8ecad481c069f3386445a3f]: Sch. 4A modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 3

[^key-4f4e325ff479b08c2d0a91470186f737]: Words in s. 61A heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 2(d)

[^key-a0eeaff14b8cd65905cae522847a9c05]: Words in Sch. 6C substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(b)

[^key-c7b346c6500172d56c5724b4515c52eb]: Words in Sch. 6C substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(c)

[^key-cec63dc002971043d2a10fa4a18e6f75]: Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)

[^key-aa7a8f5c35c6199a3de60667e890a020]: Word in s. 26(5A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(6)

[^key-bfb27ccbe75c1d0af7e4340c14886e19]: Words in s. 61A(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(1)(4)

[^key-4e648da1e7b7687d04b0c3dd10a9fe80]: Words in s. 61A(1) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 2(a)

[^key-c61688f690b50cdc151cb3b79fa0434d]: Words in s. 61A(5)(a) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 2(b)

[^key-69e0706e93ecab8c71d2451a7e927fa7]: Words in s. 61A(6) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 2(c)

[^key-853b139c2d8e11a54907b375c6c19bbe]: Words in s. 81(1A)(aa) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 3(a)

[^key-eae9f8a01544191cd223e699517029e9]: Words in s. 81(1B)(eb) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 3(b)(i)

[^key-23f3c91b87f3bce58ca1fe934f5ddac0]: Words in s. 81(1B)(eb) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 3(b)(ii)

[^key-78f8743fc5ff17e26e5a94e6a4fe043c]: Words in s. 81ZA(1) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 4(a)

[^key-16da14e2436dbefbfae418d61b9e004d]: Words in s. 81ZA(3)(c) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 4(b)

[^key-33a6d25bbe7bab94b3cd051ff020f88a]: Words in s. 85(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 5

[^key-5a19a8cc920f0bb3dc4358d8612a3714]: Words in s. 86(2)(zb) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 6

[^key-c837076174d85829267af2ee6425fce9]: Words in s. 86(2A) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 6

[^key-919d069a31a6fd1bf68cddeedf6e2152]: Words in s. 87(3)(azaa) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 7

[^key-a444b7e377dcb61049fa89894e4f69ba]: Words in s. 87(3)(azab) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 7

[^key-721efe0eab7639443dac603732df21da]: Sch. 6C para. 2 and cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(a)

[^key-3b52d8d7f104dd28afb5bde04b0a9725]: Words in Sch. 6C para. 7(2) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(d)(i)

[^key-e7b94def45f294b3011b840b5bf4d45e]: Words in Sch. 6C para. 7(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(d)(ii)

[^key-58386ae75def5e57e711239b8d9029cf]: Words in Sch. 6C para. 7(4) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(d)(ii)

[^key-028da37233f9bf5b7d2305c956fd311d]: Word in s. 66A(2)(f) omitted (31.12.2023) by virtue of The Resolution of Central Counterparties (Modified Application of Corporate Law and Consequential Amendments) Regulations 2023 (S.I. 2023/1313), regs. 1(2), 11(2)

[^key-b399ff7a426251d354f81bd5d56d5112]: S. 66A(2)(h)-(l) inserted (31.12.2023) by The Resolution of Central Counterparties (Modified Application of Corporate Law and Consequential Amendments) Regulations 2023 (S.I. 2023/1313), regs. 1(2), 11(3)

[^key-8341575b9e1a8ad4614b64e5411e605d]: Word in s. 95(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-1b971723fe9a68a44213ce35e14111ce]: Sch. 6ZA para. 3A and cross-heading inserted (with effect in accordance with s. 8(4) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 8(2)

[^key-8a27e0c7281c184a2784ba7e72ca4cbc]: Words in s. 71 heading substituted (with effect in accordance with s. 9(12) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 9(2)

[^key-448e3dbd161388f9e8c7f96e70690aba]: S. 87(3)(aza) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(i) (with s. 7(4)-(10))

[^key-848914055e21fa4327bab40c0fdbb799]: Words in s. 121 omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(10)

[^key-ac8e2b16ea327535c52577a0d08be481]: Words in s. 122 omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(11)

[^key-79b28b30300cbd6e8548e75fb77c0ad2]: Sch. 4A para. 2(6)(d) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(ii) (with s. 7(4)-(10))

[^key-84d6cffa2ad110fea6472e1f4110bd42]: Words in Sch. 4A para. 3(3)(a) inserted (with effect in accordance with s. 10(2) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 10(1)(a)

[^key-bf773e0933146aad7cffcbede4403abd]: Words in Sch. 4A para. 3(3)(b) inserted (with effect in accordance with s. 10(2) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 10(1)(a)

[^key-623a35b271aea7b37a850c7715a89532]: Words in Sch. 4A para. 3(4) inserted (with effect in accordance with s. 10(2) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 10(1)(b)

[^key-160f1c4bfcfed5d2fe73608ce8c29160]: Sch. 4A para. 7(6) substituted (with effect in accordance with s. 7(3) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(ii) (with s. 7(4)-(10))

[^key-9172b29f36846b19b051f7342f9d06c6]: Words in Sch. 5 para. 9(4) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(iii) (with s. 7(4)-(10))

[^key-59423c168f8a137c7855c72dd9005c9a]: Words in Sch. 5 para. 9(5) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(iii) (with s. 7(4)-(10))

[^key-7bd065ad75b4cd267b2df9b7d2696a9f]: Sch. 6ZA para. 6(3) inserted (with effect in accordance with s. 8(5)(6) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 8(3)

[^key-e18acbe3665d2a7e9f4e3a4a4f67ae6b]: Words in Sch. 10 para. 12(2A)(a) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(iv) (with s. 7(4)-(10))

[^key-1f63d5ba9679d20aff0e43f06eef4613]: Words in Sch. 10 para. 12(2A)(a) substituted (with effect in accordance with s. 7(3) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(iv) (with s. 7(4)-(10))

[^key-1eb1e4a85fe19383e78931fc10d54c79]: Words in Sch. 15 para. 11(2C) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(v) (with s. 7(4)-(10))

[^key-aea7e615d90aa89891ed256636330e99]: Words in Sch. 15 para. 19(2C) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(v) (with s. 7(4)-(10))

[^key-9b3de845e46b5cc18a453c3e5d452bb3]: S. 71(6)(7) inserted (with effect in accordance with s. 9(12) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 9(9)

[^key-2db2b4f26a3af531e060926edd2ba40d]: S. 71(1)(a) substituted (with effect in accordance with s. 9(12) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 9(3)

[^key-657266ec4898f1cb2a9404a2a10937f1]: S. 71(1A)(b)(c) substituted for s. 71(1A)(b) (with effect in accordance with s. 9(12) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 9(4)(a)

[^key-c73b8b838d5cd3571c4c5e64bf11b800]: Word in s. 71(1A) omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(4)(b)

[^key-a8934c6c8dbb02f382bf57696c9ee805]: Words in s. 71(2) substituted (with effect in accordance with s. 9(12) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 9(5)

[^key-9054ab70bdb57e9e382e3512bc149bc1]: S. 71(3)(b) omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(6)(a)

[^key-86b2b3dddcc081a0562a37e4ceeccc0c]: S. 71(3)(h) substituted (with effect in accordance with s. 9(12) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 9(6)(b)

[^key-8a08e337d34771925d13a5d36600c049]: S. 71(4)(b) omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(7)

[^key-06fc58b1ed177bb68fabbb3dade4025b]: S. 71(4)(d) omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(7)

[^key-b52c744d4cf1cc1bee7bd3803bb7cd26]: S. 71(5)(a)(b) inserted (with effect in accordance with s. 9(12) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 9(8)(a)

[^key-c835265ee94d0c2daa0c81599b4f1ad4]: Words in s. 71(5)(b) omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(8)(b)

[^key-24b0fec5c10942b72284bf4162bd5053]: S. 71(3)(e)-(g) omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(6)(a)

[^key-875c50a10f2343e4c12d5e876aedcbf6]: S. 48 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28(6)(a) (with reg. 63)

[^key-9c3587e86062067129e46c25e9c84e8e]: Sch. 4 para. 1 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 23(4)(c) (with reg. 63)

[^key-e07a025700c695aa9f6ad4a49cc49d97]: Sch. 4 para. 8 excluded (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 23(4)(d) (with reg. 63)

[^key-bcbaa035d9489af9e0a25cbb8257a869]: Sch. 15 para. 14 excluded (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28(2)(d) (with reg. 63)

[^key-6e5250862034ae4e200d560de93bb07d]: Sch. 10 para. 39 applied in part (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 31(4) (with reg. 63)

[^key-076d04b41e1307997b0e2e6d997b726e]: Sch. 10 para. 40 applied (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 31(4) (with reg. 63)

[^key-63b5832859374a1bcee7249b0247f252]: Pt. 4 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28, 30 (with reg. 63)

[^key-567f3af7e8eff16a066d0a1e74d10f10]: Pt. 4 applied (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 29(2)(5) (with reg. 63)

[^key-748fcdc301d3f4f708f546b2151132cb]: Word in s. 102A heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(a) (with reg. 63)

[^key-b7c5a36a8bd7552e538160bc236c512d]: S. 65A heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(a) (with reg. 63)

[^key-f4ae1262f0fa6528789210e9a67831ab]: S. 87A inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(6) (with reg. 63)

[^key-49c7c1aeaa993b7784da6ecb0b91bf16]: Sch. 7A heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(2) (with reg. 63)

[^key-8c2f3492805ad11d43f1bf00b46a6c82]: Word in Sch. 7A Pt. 2 heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(3) (with reg. 63)

[^key-dc72f330e6b6cd2327f3db916740c49e]: Words in Sch. 7A para. 10 cross-heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(4) (with reg. 63)

[^key-29406504e1617b90b3665feb29a508ee]: Word in Sch. 7A para. 13 cross-heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(8) (with reg. 63)

[^key-5dccdaac632bf08842135673924b4938]: Words in Sch. 7A para. 14 cross-heading inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(10) (with reg. 63)

[^key-4918f83fee52d4408bccd584eb470c52]: Words in s. 65A(2)(b) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(b) (with reg. 63)

[^key-46288744587ac4dbad525a7793acda63]: Words in s. 65A(5) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(c)(i) (with reg. 63)

[^key-ade2dd30cdf3b202afa14e059c6dd37d]: Words in s. 65A(5)(a) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(c)(ii) (with reg. 63)

[^key-fce124ced79c403cb2e4c14188b21d42]: S. 65A(7) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(d) (with reg. 63)

[^key-db09dc61ea11b2f99c9b5e476f7018c2]: Words in s. 81(1)(bb) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(3)(a) (with reg. 63)

[^key-e0962b608532b13bad1702c6ac0e248b]: Words in s. 81(1A)(c) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(3)(b) (with reg. 63)

[^key-30f6553a1954d73b0dc732648f16148f]: Words in s. 81(1B)(g) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(3)(c)(i) (with reg. 63)

[^key-2be26f0ef026dd65daade6f8e3e00e3d]: Words in s. 81(1B)(h) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(3)(c)(ii) (with reg. 63)

[^key-0478b9b1fd183fdaeff8d076db75a226]: Words in s. 81(4)(bb) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(3)(d)(i) (with reg. 63)

[^key-461665a1f97ae052f3f952b4d67723ca]: Word in s. 81(4)(bb)(i) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(3)(d)(ii) (with reg. 63)

[^key-f43ea0002816baedcbfb0c93328d4ce2]: Words in s. 86(2)(bb) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(4)(a) (with reg. 63)

[^key-d00d2c77b0c9092af204afd362693540]: Word in s. 86(5)(a) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(4)(b)(i) (with reg. 63)

[^key-1d9147cbe3d26ab93d48e0b53a25829e]: S. 86(5)(c) and word inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(4)(b)(ii) (with reg. 63)

[^key-a44dbf1932332cb587511b67beeb349e]: Words in s. 87(1A) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(5)(a) (with reg. 63)

[^key-9955829f44568353f92a8beeda744a40]: Words in s. 87(3)(a)(iib) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(5)(b) (with reg. 63)

[^key-37ebea989056266938b566c4cc463322]: Words in s. 87(3)(azc) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(5)(b) (with reg. 63)

[^key-77663ece56936b66c1c0e1885fb639c1]: Words in s. 87(3)(azd) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(5)(b) (with reg. 63)

[^key-e671dda5d3ab9c8e1c278c8cdfdbcac4]: Words in s. 87(3)(a)(iib) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(5)(c) (with reg. 63)

[^key-20ae5453674d30fbb51bcaf1ea823376]: Words in s. 87(4) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(5)(d) (with reg. 63)

[^key-ea28166826afd4f2cedafcd9d44a675c]: Word in s. 102A(2) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(b) (with reg. 63)

[^key-44b0ddbe068d8a4f7387d813b6be50d9]: S. 102A(2A) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(c) (with reg. 63)

[^key-0acd1c5a1b5570e57383faadd5a11770]: Words in s. 102A(3) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(d)(i) (with reg. 63)

[^key-0fd652a4473e92846c73c7b594e818d5]: Word in s. 102A(3) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(d)(ii) (with reg. 63)

[^key-2e7bc74f2080e0b36247b543f0aacd30]: Word in s. 102A(4) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(e) (with reg. 63)

[^key-c7da28bc0627fae3c110fae5c07a5409]: Word in s. 102A(5) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(f)(i) (with reg. 63)

[^key-e4e6407b0e7038b76555f34a415e1c37]: Word in s. 102A(5) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(f)(ii) (with reg. 63)

[^key-fd807bf05250afed933f246b5e012be6]: Word in s. 102A(6) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(g) (with reg. 63)

[^key-c0dd41e118ef57381cc320b036e7e175]: Words in s. 102A(8) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(h) (with reg. 63)

[^key-7e75b5607ccbaf644df4f19229c3fd64]: Words in s. 102A(9) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(i) (with reg. 63)

[^key-cabc762ba797106be7ba00f31f8ea1b8]: Word in s. 102A(10) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(j) (with reg. 63)

[^key-03a793f834f262d81c3b8e150530dbd7]: Word in s. 102A(11) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(k) (with reg. 63)

[^key-4a03be430a78adbd3885ec277bcf2acb]: Word in s. 102A(12) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(2)(l) (with reg. 63)

[^key-7950f434fc01e27f0de54741460a25d4]: Words in s. 118(2) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(3) (with reg. 63)

[^key-e79e8d1a86e7daf9904feedd44cb6d14]: Words in s. 122 substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(4)(a) (with reg. 63)

[^key-9b7a199688d23217220d9de49230480f]: Words in s. 122 inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(4)(b) (with reg. 63)

[^key-37b7b0ad58cc0751a4437941a39a4bca]: Words in Sch. 4A para. 2(6)(da) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 57(5) (with reg. 63)

[^key-cc73321af3b37462e4c2892f367012be]: Words in Sch. 7A para. 10(1) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(5)(a) (with reg. 63)

[^key-6843c49caf6e6a3de4ea6d86bd5bfbee]: Word in Sch. 7A para. 10(2) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(5)(b) (with reg. 63)

[^key-ebf3d5b778d0bc6f4e49febe28e58029]: Word in Sch. 7A para. 10(4) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(5)(c) (with reg. 63)

[^key-4a9995f90db4e5e449d5a446271b3f85]: Sch. 7A para. 10(5A)(5B) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(5)(d) (with reg. 63)

[^key-a32722b77f87ec00c281e904a440d125]: Word in Sch. 7A para. 11(1)(a) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(6)(a) (with reg. 63)

[^key-fa7296b7b01d350dce03245c032b1244]: Word in Sch. 7A para. 11(2) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(6)(b) (with reg. 63)

[^key-85c4f1dcde8eff6de87455c264b2190f]: Words in Sch. 7A para. 11(3)(a) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(6)(c) (with reg. 63)

[^key-6aa4e5a2916ca653f148dd533dc663da]: Words in Sch. 7A para. 12(1) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(7)(a) (with reg. 63)

[^key-171576584c710f563994cdcfab920e27]: Words in Sch. 7A para. 12(2) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(7)(b)(i) (with reg. 63)

[^key-45f2bc0c74fde03c44857353b79a8cd1]: Word in Sch. 7A para. 12(2) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(7)(b)(ii) (with reg. 63)

[^key-408dab5140d6255b6931206fea2d7db8]: Words in Sch. 7A para. 12(3) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(7)(c)(i) (with reg. 63)

[^key-03e5793b02b79b644e4763e5220e8f46]: Word in Sch. 7A para. 12(3) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(7)(c)(ii) (with reg. 63)

[^key-3d07865b09945767944e38be3c25c5d2]: Words in Sch. 7A para. 12(4) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(7)(d) (with reg. 63)

[^key-7ba11aa03c16cc0f0b31b65ecf75b523]: Words in Sch. 7A para. 13(1) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(9)(a)(i) (with reg. 63)

[^key-17e2f53765afa343841ce8e3181a7b3d]: Word in Sch. 7A para. 13(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(9)(a)(ii) (with reg. 63)

[^key-d76152483d6e7cec4aa2b51ca2686652]: Word in Sch. 7A para. 13(2) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(9)(b) (with reg. 63)

[^key-efaaee3ab9e5f3ea8294cee11d8792d3]: Words in Sch. 7A para. 13(3) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(9)(c) (with reg. 63)

[^key-eef378f26152647ebd00b6de0b584366]: Word in Sch. 7A para. 13(4) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(9)(d) (with reg. 63)

[^key-0cb1bcc69dcd77bd77e7169e0d5a7984]: Sch. 7A para. 14(A1) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(11)(a) (with reg. 63)

[^key-a49f4468757cfc96bef2de650050a435]: Words in Sch. 7A para. 14(1) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(11)(b) (with reg. 63)

[^key-2755efcce09bd1f5ff4f2c455b9a074a]: Words in Sch. 7A para. 14(3) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(11)(c) (with reg. 63)

[^key-9aa3ef6206920ea906931692e194364a]: Sch. 7A para. 15(1A)(1B) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(12)(a) (with reg. 63)

[^key-9f98627a96f5e7b386c029f20cb8b3f9]: Sch. 7A para. 15(8A) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(12)(b) (with reg. 63)

[^key-56e9e88dd4a5a17b61c8d11f7fdde0fa]: Words in Sch. 7A para. 16(1)-(3) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(13)(a) (with reg. 63)

[^key-d9f7bd2fec59bef8c9dd973da107eb75]: Word in Sch. 7A para. 16(4) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(13)(b) (with reg. 63)

[^key-38e35d58c4ad7557ebbd374f06f53a9c]: Words in Sch. 7A para. 16(5) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(13)(c) (with reg. 63)

[^key-d4624fc9e32743d2c2b002b091c43203]: Words in Sch. 7A para. 16(10) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(13)(d) (with reg. 63)