Commissioners for Revenue and Customs Act 2005

[^key-b4e4d6ca6059a8b75f700b1f4563dc82]: Sch. 4 para. 47 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-cbc72fcea47ed0a6408610184fab94b8]: Sch. 4 para. 48 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-8bfeff5479440e767439a11084167d6b]: Sch. 4 para. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-246e6c04fbc308ad66f3e8204bf543e0]: Sch. 4 para. 51 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-25eeb8f46045c785e360afb6ae52b04d]: Sch. 4 para. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-5ba6c40fdadf13a414601e622cf8b74b]: Sch. 4 para. 53 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-da46a162d2dcc621e2859d6d4eff6981]: Sch. 4 para. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-1612db0fd23a934297566fc85eaeb088]: Sch. 4 para. 55 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-0baf72f4891cb14ee5a54f1afff2f30b]: Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-a2abf7dc078c0ecb198f04699c3d2c86]: Sch. 4 para. 57 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-df3fac6272c1e5ef597fd79f908b2d71]: Sch. 4 para. 58 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-560a8809912f20317ccf40d7f4c7573f]: Sch. 4 para. 59 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-9c869e796490d92baeae51cfc6db8b7e]: Sch. 4 para. 60 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-808a4c8b550d099b5d4a565b85ab95d8]: Sch. 4 para. 61 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-5c13b81592cd0cd194b90d665c88c730]: Sch. 4 para. 62 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-58d5f0e3e960cb1cb1b3027cb7629c5c]: Sch. 4 para. 63 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-31356ee38a3ecf73f68feb399400f2c2]: Sch. 4 para. 64 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-d8dff87ae69ced257eacce8807c938da]: Sch. 4 para. 65 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-2836b722aa539a02e12582944508e713]: Sch. 4 para. 66 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-8ce1f35c1cd7bb356cd5822ffc19eeab]: Sch. 4 para. 67 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-49ddb02f79834718dcaac09cbff61ed0]: Sch. 4 para. 68 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-e9a3de49fb1aa798b47171f1b25f3fd9]: Sch. 4 para. 69 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-85cfdab4d5e319882362255a003db227]: Sch. 4 para. 70 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-bade9b6e40ebd6946a408255a2537831]: Sch. 4 para. 71 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-dd2efc5f6cad577033c8ab643c825cdd]: Sch. 4 para. 72 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-4098d37a423cf953bb3f00a3b42a8088]: Sch. 4 para. 73 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-254872a25a54371497e4821c605c54e8]: Sch. 4 para. 74 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-295fd1f4e0cc443b203330aebbb2fa7f]: Sch. 4 para. 75 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-2f10bf658b766e22104b9aa61a389acf]: Sch. 4 para. 76 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-4d6e35c4937c4470709fdeb0cafe496c]: Sch. 4 para. 77 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-5f104a932ec39391621dd99d18446a6a]: Sch. 4 para. 78 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-8fc2f975f6511a9891092dd314b2aa68]: Sch. 4 para. 79 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-cec6345b1dad75565978d4a62c6a516f]: Sch. 4 para. 80 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-c392e327fcc7a627256445d6f8976a99]: Sch. 4 para. 81 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-3ebebc91548f1e3b36b7154413c99e32]: Sch. 4 para. 82 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-c9c7f38f0ccc714ac92c872626c78985]: Sch. 4 para. 83 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-77baff8755cb2cf9cc5cc1e03a12723b]: Sch. 4 para. 84 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-bb983ad5ebbddf1230577342f017e82d]: Sch. 4 para. 85 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-c8ebb473aff025fc4d8c449ad1fcc4c4]: Sch. 4 para. 86 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-9717636f3cf8d32ec2a435621cc0e338]: Sch. 4 para. 87 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-e16870fa4322e7528411df08eb3b904e]: Sch. 4 para. 88 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-67f61d289a654c8fb640d83d0785d059]: Sch. 4 para. 89 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-75ad3ee998a6e4ac55b7e59b4434921b]: Sch. 4 para. 90 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-4c5cdea44f346abd461e294e2734ff8e]: Sch. 4 para. 91 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-7e8f948dc63d69b80589eab8990378ad]: Sch. 4 para. 92 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-55bca51df9693b50e81c8cbce9015fd2]: Sch. 4 para. 93 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-2ff1e006789a5706748d8aabaf299296]: Sch. 4 para. 94 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-546a737ec7d39b9f51206674b4efd463]: Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-2acfc6aaab69d0899a0759448cd9a38c]: Sch. 4 para. 96 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-e7334b27542dd154f4950ad3c1ae28b4]: Sch. 4 para. 97 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-777ee3670620782e05d3af32ef98c922]: Sch. 4 para. 98 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-665b8a5264d253a1fab5acea5cc68a89]: Sch. 4 para. 99 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-3708698291cdab7579971d688a90db2e]: Sch. 4 para. 100 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-36486d9b23d9f6373994a02d08fc9447]: Sch. 4 para. 101 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-0cc4ed1a834f3660e8dc877651edead2]: Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-ccd9ea9f4824ec286766812668d5d03b]: Sch. 4 para. 103 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-024b2a6b4d86eb12d23a8df8441de736]: Sch. 4 para. 104 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-838c1b5b731173b43e1b02a80885b9da]: Sch. 4 para. 105 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-95352a6eb6b0b36b26594e9782f3c11d]: Sch. 4 para. 106 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-c2a0026241ae2ebe78d58849cf3c033d]: Sch. 4 para. 107 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-eb89cca6dac4cdc808b5172392e250e5]: Sch. 4 para. 108 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-44abb0091c4ae52fe7dd39c8d4e0ca5e]: Sch. 4 para. 109 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-498c8e0331d65ebf3b7a112a649e1b44]: Sch. 4 para. 110 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-ea0408ea448917a0398786132891a3f6]: Sch. 4 para. 111 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-82e5b7ea9ba9376c324c43c4dcc66de8]: Sch. 4 para. 112 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-b8e9ae2e27521b8e71f79a443425d344]: Sch. 4 para. 113 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-870c19942d67379ed60b945e87672837]: Sch. 4 para. 114 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-e80dfdf11ebd861c1727591608682fe3]: Sch. 4 para. 115 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-881b08b0b87b67c86a7db611430bddaa]: Sch. 4 para. 116 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-c3481f33379751a618d2fccc11c877b9]: Sch. 4 para. 117 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-607e95b6a05632ddd5f95b76c8ae8d99]: Sch. 4 para. 118 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-7ce9658793ffd6bc593d4eb96f92287a]: Sch. 4 para. 119 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-f303bba51b56dfa5271d2c5d2bbb17d8]: Sch. 4 para. 120 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-b9d8fc442d45314619370aa08161ddd7]: Sch. 4 para. 121 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-f7031b13232a67a9d75f7d3191d7751b]: Sch. 4 para. 122 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-23d364a68b51c53aa88a5668281e8ace]: Sch. 4 para. 123 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-b68218507124a53918e42f0b80f99fa3]: Sch. 4 para. 124 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-ebd93eaae26b0c51c79e1926e0a8fc13]: Sch. 4 para. 125 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-9b2e6e242aa032a45ea635bba9f220e5]: Sch. 4 para. 126 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-fb096cbb6d64e7823f7493575a68daca]: Sch. 4 para. 127 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-26258d0c8b0a571cccaa43c06061f057]: Sch. 4 para. 128 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-b4ef76471ce5b1de85ad2815391c61ab]: Sch. 4 para. 129 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-06825236822ae3e88cd2b3356270fbdb]: Sch. 4 para. 130 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-749609ef34168eeca7068441f9f094b3]: Sch. 4 para. 131 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-a07418f7ab99fbaaa85f061616b79b51]: Sch. 4 para. 132 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-a95cbfd84277dcedaac1e0fb356d20f0]: Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-893e401e7db3edea2c7e2f40576d54ca]: Sch. 4 para. 134 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-712b1e9b7dc83e2ffcc17f4afde4312e]: Sch. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)

[^key-459fcb899cd9c77bebbe385109ed5c02]: S. 19 applied by 2005 c. 19, s. 352A (as inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 177)

[^key-d180771b1cdd0b9ff1d3547ad7340f77]: S. 18(1) referred to (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 24; S.I. 2006/3399, art. 2

[^M_F_49233481-fe6e-427b-d073-1fb412d04a45]: Sch. 2 para. 1 cross-heading substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 126(2), Sch. 7 para. 38(b)

[^key-fc32d0c17f7346c3c89e55a44cf35a92]: S. 19(3)(4) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c); S.I. 2007/1064, art. 2(c))

[^key-136f9989d6bbcda5e2ae5afa71824324]: S. 19(7) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))

[^key-6437acd2d3dc49c1a6d90f2638e0bfa7]: S. 55(1) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))

[^key-e5c4c0463131200149da0a31aee5fa38]: Sch. 2 para. 12 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)

[^key-44eab09b2706a55e15d888e85f86e320]: Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)

[^key-04a6cb15e238b7e369dae99b878fd38c]: Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)

[^key-3335bf36402517ac0e139366edab3ec5]: S. 6 restricted (8.11.2007) by Finance Act 2007 (c. 11), s. 84(2)(3)(5); S.I. 2007/3166, art. 2(c)

[^key-3439de85e984510fe670dce992ea59dd]: S. 7 restricted (8.11.2007) by Finance Act 2007 (c. 11), s. 84(2)(3)(5); S.I. 2007/3166, art. 2(c)

[^key-a8891480b71a1d69c79cd82d0e5d611c]: Sch. 2 para. 7 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(a)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-3aa5768383a1fa109c0bd7c156f26c2e]: Sch. 2 para. 9 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(b)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

[^key-ecc91249dc0a442751993848e2cf18f2]: S. 13(3)(b)(c) repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5)(5), Sch. 22 para. 17(a), 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)

[^key-b31f98454a46f6bc7dff8c46f062f1e0]: S. 14(2)(b)(c) repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5)(5), Sch. 22 para. 17(b), 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)

[^key-724dfb7b7181500bd058a5851d0dd8df]: Sch. 2 para. 17 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)

[^key-26b63e9684d27da906b15ff6c55a0a5a]: Sch. 2 para. 20 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)

[^key-82a1159fd39f382572a8d46039283535]: S. 19 applied (with modifications) (15.2.2008) by Serious Crime Act 2007 (c. 27), ss. 85(6), 94(1) (with s. 85(8)); S.I. 2008/219, art. 2(a)

[^key-cc252a4a9bc0f65f0d70f8371db466c8]: S. 6 restricted (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 31; S.I. 2008/219, art. 2(b)

[^key-212ff4fc2ca7812796e780396e40b567]: S. 7 restricted (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 31; S.I. 2008/219, art. 2(b)

[^key-579b291c0cc197d3e0da139f0772dcbb]: Sch. 2 para. 1 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(a), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)

[^key-3629b6722a2546237b13a66ca2cbd2d2]: Sch. 2 para. 11 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(b), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)

[^key-685d690102e0b603693715fec17bd686]: Word in s. 21(1)(b)(i) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(a), 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)

[^key-315ad203d1a1b77704fe9b025c41adf9]: S. 21(1)(b)(iii) and preceding word inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

[^key-2c988ae4e34846600db88651219d78e5]: S. 40(2)(ca)(cb) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 167(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

[^key-ab24f3f2cd7d33b2192d592587315009]: Sch. 4 para. 98 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 14; S.I. 2008/755, art. 2(1)(d) (with arts. 3-14)

[^key-1465d9f727128a72e5504edba35e41b8]: S. 21 modified (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 2 para. 10; S.I. 2008/755, art. 15(1)(h)

[^key-c0d6c0a55921bac43cb6e94c62d661a7]: Words in s. 40(2)(ca)(iv) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 16; S.I. 2008/755, art. 17(1)(f)

[^key-6002728b9f202519fa23eaaad9b0c5cc]: Sch. 2 para. 14 repealed (14.7.2008) by Criminal Justice and Immigration Act 2008 (c. 4), ss. 97(2), 153(7), Sch. 28 Pt. 6; S.I. 2008/1586, art. 2(1), Sch. 1 paras. 41, 50(6)

[^key-e2ca0ead754f45db0b49bd5f0afe8df3]: S. 25A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 138(1)

[^key-bf403e2af6f219398c7d50ac3f715781]: S. 25(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(a)

[^key-4adc6191d5c94207a3778bfc2b7287f7]: S. 25(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(b)

[^key-ed51e23a017b3b2b2395d8249759da50]: Words in s. 44(2)(e) inserted (21.7.2008) by Sale of Student Loans Act 2008 (c. 10), ss. 6(5), 14 (with s. 9(5))

[^key-5bcbc951449d32a3ba2151c51b267a66]: Sch. 4 para. 102(3)(b)-(d) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)

[^key-3c8ed8b90058091b93c3065b5ac7b2b1]: Sch. 4 para. 104 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)

[^key-7446df1b1b41af7018619c1dc2f6d15f]: Sch. 4 para. 84 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(c) (with s. 76(7)(8))

[^key-51da49434d6f07bd69ffd1eafc02a563]: S. 18(1) restricted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 1206(1), 1329(1) (with Pts. 1, 2, Sch. 2 paras. 128, 129)

[^key-8f162c2a8395d17f5b3b612e445e3178]: S. 44(2)(f) repealed (6.4.2009) by Employment Act 2008 (c. 24), ss. 9(5), 22(1)(a), Sch. Pt. 2 (with s. 9(7)); S.I. 2009/603, art. 2 (with art. 3 Sch.)

[^key-aef979ab9539ea101773899f7f090c22]: S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(a), 58(1) (with s. 36(4))

[^key-aea8027dc40b73071d20bda5d0801af5]: S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(b), 58(1) (with s. 36(4))

[^key-da4cd68ad01a48cd3aba38be1ed85f41]: S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(c), 58(1) (with s. 36(4))

[^key-1e6ac7987a26025c7dccb7bf060cbb45]: S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(d), 58(1) (with s. 36(4))

[^key-bedcbe2fa2070962d25f05366272fa7b]: S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(e), 58(1) (with s. 36(4))

[^key-ebde7c3e3982057af914138c5971e81c]: S. 2(4) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(a), 58(1) (with s. 36(4))

[^key-c8de9a44cbefd1b0eff76d3e08239d7b]: S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(b), 58(1) (with s. 36(4))

[^key-70d98140ef76b9553cface059d721129]: S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))

[^key-7f876aab530543743890b2ffc3c6ff11]: S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))

[^key-3b025533bbecde8311ad5b3739141523]: S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(d), 58(1) (with s. 36(4))

[^key-8db425bc71c8812c9e28d81d19688a2e]: S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(e), 58(1) (with s. 36(4))

[^key-becfed5dbbad41c54153f495c2ca2b73]: S. 32 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(f), 58(1) (with s. 36(4))

[^key-6680cf6a8fae37894d23d2025bf5bddb]: S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(g), 58(1) (with s. 36(4))

[^key-5133bf3626b426abe0d15cabc6acfecd]: S. 5(1)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))

[^key-55d8e40706d9ff864b3d797609618d4d]: S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))

[^key-6a150694fae53101b4c52d5d1eaf8faa]: S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(b), 58(1) (with s. 36(4))

[^key-adf5525a82ddab965386a4eeb3f2b505]: S. 24(3)(e) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))

[^key-ceab788c3217af8017fde70df1c7bec7]: S. 24(4)-(7) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))

[^key-2f64db30f3dbb8ba24bf389614bddb54]: S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))

[^key-f33b5a5f86691664b1309b4806478b4f]: S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))

[^key-42672c33b45441bfaf2a5105c4e8e34d]: S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(e), 58(1) (with s. 36(4))

[^key-649dea7ba32fee267775e1d31c1a6ae9]: S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(f), 58(1) (with s. 36(4))

[^key-34e2736ac75e3b6ce6ed7c3929297e88]: S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(g), 58(1) (with s. 36(4))

[^key-50f63ca237dbfc7e940c9c452b9ce579]: S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(h), 58(1) (with s. 36(4))

[^key-25adc09d9cacf1c9e9cb9d3aa5322193]: S. 2(4) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(a), 58(1) (with s. 36(4))

[^key-9794faa9521ed53d94e6ccb8cd622bb7]: S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(b), 58(1) (with s. 36(4))

[^key-db7c8a542c4980f29b8242a4cce3d9bd]: S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))

[^key-fe1fc3079ffcf46590e31aa77c1de229]: S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))

[^key-e7d2c7c0fa154f130a18f7654dcd053a]: S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))

[^key-821fac9cfad1b028de517ad1ee8dfd2f]: S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(d), 58(1) (with s. 36(4))

[^key-724108cbb8bf27d31bf75e35b4cf496a]: S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(e), 58(1) (with s. 36(4))

[^key-4eb7aebe934691b220f1ef5763aa7f2d]: S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(f), 58(1) (with s. 36(4))

[^key-c8e49d74b71a43eabac5eb190232b9b0]: S. 32 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(g), 58(1) (with s. 36(4))

[^key-12f6685002cbc7073f048c284fec3263]: S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(h), 58(1) (with s. 36(4))

[^key-cd2a0d896951d23ecf5422a6ac4a2d27]: S. 24(1)(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))

[^key-bdeb7f212f939cf4fd9f13c5ea25a8bc]: S. 25(5)(6) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))

[^key-8b8b9cc8d823f42c45974bd7f6c69f31]: S. 16A inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 92(1) (with s. 92(2))

[^key-87f7eb0cf0205e72524622888d87ef33]: S. 23(1A) inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 19(4), 58(1) (with s. 36(4))

[^key-b1402364e36107cf7890acacc3b255a1]: Sch. 4 para. 133(1) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)

[^key-b37c9b15bb8e987f0df7237a4bfae5c5]: Sch. 4 para. 133(3) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)

[^key-ec1c1fee52625903b19fff19ea737743]: Sch. 4 para. 132(3)(e) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 16(e)

[^key-2bd7e9bc0f14b0a540d63150221ff0cd]: Sch. 4 para. 37 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-cb4095999de49370a43b8b3ddd5a4ea8]: Sch. 1 paras. 26, 26A substituted for Sch. 1 para. 26 (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 61; S.I. 2010/495, art. 4(d)

[^key-4ddaf232129cf4525a334db542fdbc07]: Sch. 2 para. 2 omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 59, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-5983f9e3f931d420a28ac7da004d4a99]: Sch. 4 para. 45 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-3e61af338aa13c60f01d156fb38bd5b5]: Word in s. 18(2)(g) omitted (1.7.2012) by virtue of Scotland Act 2012 (c. 11), ss. 24(3)(a), 44(2)(b)

[^key-a12ac41713e684aca42edb7650389e58]: S. 18(2)(i) and preceding word inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(3)(b), 44(2)(b)

[^key-7ccbd911e397aa85c9a3d8358fa4c9d3]: S. 51(2A) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(6), 44(2)(b)

[^key-ad9e93818e74ac9213cf9bc07bcaea35]: S. 19 modified by 1994 c. 9, s. 41A(3) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 13)

[^key-4818b504a6212f053f3af1292ee64449]: Sch. 4 paras. 125-127 omitted (with effect in accordance with Sch. 39 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 9(2) (with Sch. 39 paras. 11-13)

[^key-51f79b07d2b557d672bbc0456a6cd322]: S. 44(2)(ca) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 14

[^key-e100460ecf6ec110e57688abd39d5b57]: Sch. 4 para. 132(3)(a) omitted (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 43(2)(b)

[^key-cb522d73cd7969b8e45cb3405cc08018]: Words in s. 27(2)(a)(ii) 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. 46(a)

[^key-a488f02915442b02752cab27297f07d5]: Words in s. 27(6)(a) 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. 46(b)

[^key-eebdb5e58a815ae4689216d8b7af2921]: S. 18(1) restricted (17.7.2013) by Finance Act 2013 (c. 29), s. 80(6)

[^key-b991554c9baa56617b991e8ba07a6922]: Ss. 6, 7 restricted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 22

[^key-d5bccc4665a71e117dc361a983b6fd76]: Sch. 2 paras. 13, 13A omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(a)

[^M_F_559ec81b-0723-4c3d-b0cb-f5a87670d671]: Sch. 2 para. 13 cross-heading omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(b)

[^key-e90995e50ab2f3322535bd3464970c47]: S. 18(1) restricted by 2009 c. 4, s. 1216CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 16 para. 3 and 19.7.2013 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1))

[^key-a1a2cb03237b10138ca0e262271f0057]: Words in s. 20(7)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 156; S.I. 2013/1682, art. 3(v)

[^key-4fa15d481bdf969a4b72c512b58e77a5]: Words in s. 40(2)(ca)(ii) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 186; S.I. 2013/1682, art. 3(v)

[^key-090bc8e1818e592787bbe39da7e49219]: S. 40 modified (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), arts. 1(1), 9

[^key-73c01818787dcb730969d455e56453b8]: Sch. 3 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 14

[^key-de0928041b6aafffd37c9f68a68c099c]: Ss. 34-39 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 9 (with art. 7)

[^key-60b7c04ef1b9d41d8f7954edbce43ff2]: Words in s. 19(5) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 6