Finance Act 2005

(b) either the member was not a member of the pension scheme to which the transfer is made before the transfer or he has been a member of that pension scheme for no longer than such period as is prescribed by regulations made by the Board of Inland Revenue.

• (5) In paragraph 23(5) (right to take pension before normal minimum pension age: condition B in case of protected pension scheme where original pension scheme within paragraph 1(1)(f) or (g)), for the words after “the pension scheme” substitute

(“a transferee pension scheme”) as a result of— (a) a block transfer from the pension scheme (“the original pension scheme”) in relation to which condition A is met to the transferee pension scheme, or (b) a block transfer to the transferee pension scheme from a pension scheme that was a transferee pension scheme in relation to the original pension scheme by virtue of the previous application of paragraph (a) or the previous application (on one or more occasions) of this paragraph.

• (6) In paragraph 31(7) (entitlement to lump sums exceeding 25% of uncrystallised rights: condition B), for the words after “the pension scheme” substitute

(“a transferee pension scheme”) as a result of— (a) a block transfer from the pension scheme (“the original pension scheme”) in relation to which condition A is met to the transferee pension scheme, or (b) a block transfer to the transferee pension scheme from a pension scheme that was a transferee pension scheme in relation to the original pension scheme by virtue of the previous application of paragraph (a) or the previous application (on one or more occasions) of this paragraph.

• (7) In paragraph 51(5) (pre-commencement entitlement to corresponding relief), for the words after “a pension scheme” insert

(“a transferee pension scheme”) if there has been— (a) a block transfer from the pension scheme within sub-paragraph (1) (“the original pension scheme”) to the transferee pension scheme, or (b) a block transfer to the transferee pension scheme from a pension scheme that was a transferee pension scheme in relation to the original pension scheme by virtue of the previous application of paragraph (a) or the previous application (on one or more occasions) of this paragraph.

Transitional provisions: lump sums before normal minimum pension age

56

In Schedule 36 (transitional provisions), after paragraph 23 insert—

(23A) (1) Where— (a) paragraph 19 applies to a benefit crystallisation event occurring in relation to an individual, and (b) the benefit crystallisation event consists in the individual becoming entitled to a pension or a pension commencement lump sum, paragraph 2(6) of Schedule 29 has effect as if CSLA were the current standard lifetime allowance reduced by the relevant percentage (within the meaning of paragraph 19). (2) Sub-paragraph (3) applies where, after the occurrence in relation to an individual of a benefit crystallisation event in relation to which paragraph 19 has had effect, another benefit crystallisation event occurs in relation to the individual. (3) If the amount crystallised on the previous benefit crystallisation event exceeded the available amount of the individual's lifetime allowance at the time of that benefit crystallisation event, paragraph 2(6) of Schedule 29 has effect as if, for the purposes of AAC, the amount crystallised were the available amount of the individual's lifetime allowance at that time.

Transitional provisions: lump sums exceeding 25% of uncrystallised rights

57

In the substituted sub-paragraph (7) set out in paragraph 34(2) of Schedule 36 (entitlement to lump sums exceeding 25% of uncrystallised rights), in the definition of “ALSA”, for “additional lump sum amount” substitute “ greater of the additional lump sum amount and nil ”.

Transitional provisions: inheritance tax

58

• (1) Schedule 36 (transitional provisions) is amended as follows.

• (2) In paragraph 57(1) and (2) (no contributions under scheme after 5th April 2006), for “proportion”, in each place, substitute “ percentage ”.

• (3) In paragraph 58(6)(b) (other cases), after “any” insert “ relevant ”.

Trivial commutation and winding-up lump sums

59

In section 636B(3) of ITEPA 2003 (trivial commutation and winding-up lump sums: taxable pension income to be 75% of lump sum where member has not become entitled to any benefits under pension scheme), for the words after “member” substitute

has uncrystallised rights (within the meaning of section 212 of FA 2004) under any one or more arrangements under the pension scheme, the amount of the taxable pension income— (a) if all his rights under the pension scheme are uncrystallised rights, is 75% of the lump sum, and (b) otherwise, is reduced by 25% of the value of the uncrystallised rights calculated in accordance with that section.

Application of PAYE to annuities etc.

60

In section 683(3) of ITEPA 2003 (PAYE pension income), after the entry relating to section 579B of that Act insert— “ section 612, so far as relating to annuities to which section 610 applies (annuities under non-registered occupational pension schemes), ”.

61

In Schedule 36 to FA 2004 (transitional provisions), omit—

• (a) paragraph 43 (continuation of Chapter 9 of Part 9 of ITEPA 2003 for certain annuity contracts with continued exclusion from PAYE), and

• (b) paragraph 46 (application of PAYE to certain existing annuity contracts taxable under section 612 of ITEPA 2003).

62

In sections 348(1A) and 349(1A) of ICTA (deduction of tax), omit—

• (a) paragraph (b), and

• (b) in paragraph (c), “, 610”.

House of Commons Members' Fund

63

Section 613(1) and (2) of ICTA (tax relief for contributions to House of Commons Members' Fund) shall be treated as not having been repealed by ITEPA 2003.

Commencement

64

• (1) Subject as follows, the preceding provisions of this Schedule come into force on 6th April 2006.

• (2) Paragraphs 60 to 62 come into force on 6th April 2007.

• (3) Paragraph 63 comes into force on the day on which this Act is passed.

SCHEDULE 11

Part 1 — Excise duties

Part 2 — Income tax, corporation tax and capital gains tax

Part 3 — Stamp taxes

Part 4 — Pensions etc

Rate of duty on beer

Rates of duty on wine and made-wine

Consolidation of current rates of hydrocarbon oil duties etc.

Rates of hydrocarbon oil duties etc. from 1st September 2005

Rates

Charge and rates for 2005-06

Childcare vouchers: exempt amount

Extension of exemptions for childcare, workplace parking, cycles etc

Extension of outplacement services etc exemption: part-time employees

Extension of outplacement services etc exemption: part-time employees

Armed forces pensions and compensation schemes

Research institution spin-out companies

Relevant minors

Vulnerable person's liability: VQTG

Parts of assets

Penalties under TMA 1970

Consequential amendments

Alternative finance arrangements

ADP dividends and double taxation relief

Interpretation

Raising of thresholds

Civil partnerships etc

Civil partnerships etc

Interpretation

Repeals

Meaning of “capital contribution to the trade”

Rate of landfill tax

Pension Protection Fund etc.

Taxation of securitisation companies

Limits on credit: income tax and corporation tax: trading profits

Interpretation

Schemes and arrangements designed to increase relief

ADP dividends and double taxation relief

ADP dividends and double taxation relief

Tonnage tax

Capital allowances: renovation of business premises in disadvantaged areas

Demutualisation of insurance companies

Rate of landfill tax

Rates and rate bands for the next three years

Lorry road-user charge

Pension schemes etc.

Interpretation

Vulnerable person's actual income

Trustees' specially taxed income

Vulnerable person's deemed CGT taxable amount

Vulnerable person's notional section 77 gains

Actual gains and actual losses

Assumed gains and assumed losses

Relevant assumptions

Interpretation of Schedule

Taxes Management Act 1970 (c. 9)

Income and Corporation Taxes Act 1988 (c. 1)

Finance Act 1996 (c. 8)

Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 42 of the Finance (No.2) Act 1992 (c. 48)

Section 101 of the Finance Act 2002 (c. 23)

Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Meaning of “disqualifying deduction”

Transitional provision for films in production

Section 42 of the Finance (No.2) Act 1992 (c. 48)

Section 48 of the Finance (No.2) Act 1997 (c. 58)

Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 138A of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 141 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Section 142 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

Income and Corporation Taxes Act 1988 (c. 1)

Finance (No.2) Act 1992 (c. 48)

Finance Act 1997 (c. 16)

Finance (No. 2) Act 1997 (c. 58)

Capital Allowances Act 2001 (c. 2)

Finance Act 2002 (c. 23)

Income Tax (Trading and Other Income) Act 2005 (c. 5)

Commencement of Part 3 amendments

Meaning of “pre-announcement expenditure”

Meaning of film “in production”

Meaning of “film” and “original master version”

ICTA

FA 1996

FA 1997

Schedule 26 to FA 2002

Schedule 29 to FA 2002

ICTA

FA 1996

FA 1997

CAA 2001

Schedule 26 to FA 2002

Schedule 29 to FA 2002

ITEPA 2003

FA 2004

Power to make certain regulations with limited retrospective effect

After Schedule 28AA to ICTA insert—

Introduction

Period for which election is in force

Withdrawal notices

Qualifying ships

Vessels excluded from being qualifying ships

Qualifying dredgers and tugs

Effect of change of use

Flagging: rule for ships other than dredgers and tugs

Flagging: rules for dredgers and tugs

Flagging: restrictions where dredger or tug ceases to be qualifying ship under paragraph 22E

Requirement to prove compliance with safety etc standards

The ring fence: capital allowances: general: introduction

The ring fence: capital allowances: exit: plant and machinery

The ring fence: capital allowances: ship leasing: sale and lease-back arrangements

Meaning of “offshore activities”

Vessels to which the special rules for offshore activities do not apply

Index of defined expressions

Commencement

Transitional provision: qualifying activities

Transitional provision: flagging: order designating financial year 2005

Transitional provision: flagging

Introduction

Alternative property finance: England and Wales and Northern Ireland

Alternative property finance: Scotland

Consequential amendments

Commencement

Stamp duty land tax

Stamp duty

Commencement and transitional provisions

Introduction

Deferred annuities

Orders for return of unauthorised payments

Unauthorised member payments

Unauthorised payments: loans to person connected with member or sponsoring employer

Abatement of public service pensions

Scheme pensions

Annuities

Unsecured pension funds and alternatively secured pension funds

Meaning of “dependant”

Dependants' scheme pensions

Lifetime annuities and dependants' annuities purchased together

Pension commencement lump sums

Recognised transfers

Assignment

Surrender and allocation of rights etc.

Restriction of employers' relief in respect of contributions

Lifetime allowance: reduction of rights in respect of tax paid

Lifetime allowance: minor amendment

Lifetime allowance: pension credits

Migrant member relief

Information

Electronic payment

Insurance company liable as scheme administrator

Power to split schemes

Power to modify rules of existing schemes

Primary and enhanced protection: valuation of uncrystallised rights

Enhanced protection

Transitional provisions: persons who may take benefits before normal minimum pension age

Transitional provisions: block transfers

Transitional provisions: lump sums before normal minimum pension age

Transitional provisions: lump sums exceeding 25% of uncrystallised rights

Transitional provisions: inheritance tax

Trivial commutation and winding-up lump sums

Application of PAYE to annuities etc.

House of Commons Members' Fund

Commencement

Editorial notes

[^c22798091]: Words in s. 83(1)(b) substituted (retrospectively) by Finance Act 2006 (c. 25), s. 101(2)(6) (with s. 101(7)-(8))

[^c22798111]: Word in s. 83(3)(c) repealed (retrospectively) by Finance Act 2006 (c. 25), s. 101(3)(a)(6), Sch. 26 Pt. 3(19) (with s. 101(7)-(8))

[^c22798131]: S. 83(3)(e) and word inserted (retrospectively) by Finance Act 2006 (c. 25), s. 101(3)(b)(6) (with s. 101(7)-(8))

[^c22798151]: Words in s. 83(5)(a) inserted (retrospectively) by Finance Act 2006 (c. 25), s. 101(4)(a)(6) (with s. 101(7)-(8))

[^c22798171]: Words in s. 83(5)(b) inserted (retrospectively) by Finance Act 2006 (c. 25), s. 101(4)(b)(6) (with s. 101(7)-(8))

[^c22798241]: Sch. 4 para. 6 repealed (retrospectively) by Finance (No. 2) Act 2005 (c. 22), Sch. 6 para. 4(1)(6), Sch. 11 Pt. 2(6)

[^c22798311]: Sch. 4 para. 10 repealed (with effect in accordance with Sch. 6 para. 5(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 11 Pt. 2(6) Note 2

[^c22798401]: Sch. 4 para. 29 repealed (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), Sch. 11 Pt. 2(6)

[^key-d96c46264e38b53e8806631fbc6fb065]: Sch. 2 para. 4 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 92(2)

[^key-8d3f042e394f5045c76952f4ac4faf51]: Sch. 10 para. 1 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-9710cd85d2109d2a4424eeb6aef3dc75]: Sch. 10 para. 2 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-dbbf21d3b03f0eb22510f2eb1de8347d]: Sch. 10 para. 3 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-d9f8fc563f69bbd37507ae52630a39fa]: Sch. 10 para. 4 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-6dedf5985794dd4b8ede069f72bfba8c]: Sch. 10 para. 5 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-3ded8aa797d38356db5e6683d5ed94ea]: Sch. 10 para. 6 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-f6945085d357106a8d51dc2488d6be77]: Sch. 10 para. 7 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-2be741c3a7595624d52bc386d44b8b58]: Sch. 10 para. 8 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-eec4a3f9811b66e980bb927f4bb37923]: Sch. 10 para. 9 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-7a6029078d94b256c41c5fe12bff766e]: Sch. 10 para. 10 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-246006d8dcc9296b871bdda514bbe1b8]: Sch. 10 para. 11 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-9d3093845d8c876812b109ef234e9650]: Sch. 10 para. 12 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-e9f0a8fe189aca87a5e90c50b72adb5e]: Sch. 10 para. 13 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-e85aa331726b23516072db0d8934036b]: Sch. 10 para. 14 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-ff932e2e476946d5518cc0b3343255c4]: Sch. 10 para. 15 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-98082900c6bfc89adfffd80fd854d6cc]: Sch. 10 para. 16 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-076a2ab2c777906744797686a058641e]: Sch. 10 para. 17 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-831bb52dd6d629247d880a037df124e8]: Sch. 10 para. 18 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-ca53f9d437913803bd68792d87dff151]: Sch. 10 para. 19 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-a175a1d9c620e14e81bd4f86fdd815f6]: Sch. 10 para. 21 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-cfa788c5ca71f0c8971dbbd507c1541b]: Sch. 10 para. 22 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-24397c32b905d4a0d7b7eb42f7ff5c67]: Sch. 10 para. 24 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-790a5fe42eeb890040f680a803098cdd]: Sch. 10 para. 25 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-11609a75d4b1fc5bcc0ef91aac6fee29]: Sch. 10 para. 26 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-f12ef7dd6b3e316dc2489e4ecb1777d2]: Sch. 10 para. 27 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-d7237f49e91b3c7e0dd68c82c6ced8db]: Sch. 10 para. 28 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-a72aedc9d0617c08a9e4a7b06d3d3052]: Sch. 10 para. 29 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-22ca9b4a636f15012a70f4420644d038]: Sch. 10 para. 30 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-affd9c0a8565837ae56ce7f907764762]: Sch. 10 para. 31 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-e93604f973e758751b14ff6e1f6c5c7a]: Sch. 10 para. 33 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-12d45d365fa48e7b991d5038c1b7c966]: Sch. 10 para. 34 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-bd726d9a6b9425260d1c93dc8d61ab1f]: Sch. 10 para. 35 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-e38ddc384153c8a56cdd26450c42b389]: Sch. 10 para. 36 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-090c7bb78dbfb8f31bca73dc41d15b4a]: Sch. 10 para. 37 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-0f568d164051314356cce96a07c5342f]: Sch. 10 para. 38 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-08faaff06b31a74e03672ec6486986e6]: Sch. 10 para. 39 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-57bff189370ea6b20877106eac772e1e]: Sch. 10 para. 40 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-e7a5293fdff41b341a7a1ea144de7dd9]: Sch. 10 para. 41 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-3700b91533058c6ad4fa9012011b8ce4]: Sch. 10 para. 42 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-514e806c7d0ae6ba3dc1c7b357580c60]: Sch. 10 para. 43 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-3f2251cad8edbeab31d56ac4e8c99464]: Sch. 10 para. 45 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-e94b5d326c3e8980d7aa898643a532ed]: Sch. 10 para. 46 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-4a4018b8fca5261fc9d717620733ac52]: Sch. 10 para. 47 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-92d6c8f1ced0be1e64952c2f790a688e]: Sch. 10 para. 48 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-321f401553e74e94f3f26a5b53f53023]: Sch. 10 para. 49 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-4e8f782b036186c3f19ff900af812712]: Sch. 10 para. 50 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-d0f1dd84db16b283284de9afa2993b1a]: Sch. 10 para. 51 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-55e4097224e49e6ca7766ea1c4d7dce9]: Sch. 10 para. 52 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-92afd0d0f224391f8fcd69084e0bded1]: Sch. 10 para. 53 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-54d1a2acdfa9f73d9bc91e870b6803e9]: Sch. 10 para. 54 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-7f57b7a52b7f943056bbeb9acbbb2886]: Sch. 10 para. 55 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-d971f2b4740c76418378ada1bd6c9cf7]: Sch. 10 para. 56 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-2cc4ef5bd3aa327921cda488ab5f2d41]: Sch. 10 para. 57 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-f498d7b1c8c3157b7d00b08cc2fdd840]: Sch. 10 para. 58 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-e6bdad652560eae21cb44152922d71bb]: Sch. 10 para. 59 in force at 6.4.2006, see Sch. 10 para. 64(1)

[^key-46bc3b333fe8fd8edbd4231efc6bc38e]: Words in s. 23(1)(a) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(2)(a)(7)

[^key-caeff4f55d0032794c7ee71aa6f7fce5]: Words in s. 23(1)(b) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(2)(a)(7)

[^key-e4b4305ec00e2830b2a66a696c8f1066]: Words in s. 24(1) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(2)(b)(7)

[^key-c0113adcfbee7d9655742cf5731c0b72]: Words in s. 25(1)(a) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(2)(c)(7)

[^key-73c07904933e5881462b092ac30846c5]: Words in s. 25(3) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(3)(a)(7)

[^key-0658ebc39275bfb37d8625ed0c8ec402]: Words in s. 25(3) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(3)(b)(7)

[^key-c11db00423cf0dd33bf4f84a1e3b2740]: S. 37(7)-(9) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 48(4)(5)

[^key-29c8a90793469519d3ac88d52212ff39]: Words in s. 37(1) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(2)(d)(7)

[^key-4673cd72b9e41d068743fbbfcfbfaa52]: S. 42(5)(b) repealed (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(5)(7), Sch. 26 Pt. 3(15)

[^key-317956f78e62a931163bad30b3065134]: Words in s. 43(4) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(6)(7)

[^key-10730dacbe517b2995d4be4702d48467]: Sch. 10 para. 44 omitted (retrospective to 6.4.2006) by virtue of Finance Act 2008 (c. 9), Sch. 29 paras. 11, 12(3)

[^key-344be5071fe6446d6655d11c6fa6faaf]: Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

[^key-a1ea199e02c9a60f3e1597e950248857]: Sch. 3 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

[^key-420f2dd98f611c6bf034aca4b63cd07c]: S. 28A inserted (with effect in accordance with Sch. 13 para. 36(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 13 para. 36(1)

[^key-e78b8165e6a5bc501db224d523ad3d69]: S. 95 repealed (with effect in accordance with Sch. 26 Pt. 7(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 7(1)

[^key-af9325edc7263221a485e49c91e8cb50]: S. 83 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296), regs. 1(1), 21

[^key-dc2166f8326e546b980c701bf5b484f9]: Sch. 10 para. 60 in force at 6.4.2007, see Sch. 10 para. 64(2)

[^key-593f5ebc59d00a2eca811fb8578aa236]: Sch. 10 para. 61 in force at 6.4.2007, see Sch. 10 para. 64(2)

[^key-9f11ef9851fc4a655fd96bdd5d29c23a]: Sch. 10 para. 62 in force at 6.4.2007, see Sch. 10 para. 64(2)

[^key-3277b537b2ac30beb7f98cb0d1ddb2fa]: Pt. 2 Ch. 7 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-b244e565b7cac05a0b835d460136b12a]: Words in s. 105 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 601 (with Sch. 2)

[^key-4e97836ffa49a7591403113cee8401cb]: S. 8 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9f55597763a66f7754b4bce8e96178ff]: S. 9 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0c49b7c2f68e2155d41a2c171430b6fa]: S. 14 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-761623d1d321b7c5b004371088c0e076]: S. 26(1) renumbered (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 594 (with Sch. 2)

[^key-c21e6054fc8d0da59ca29166eaae761b]: S. 26(2) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 594 (with Sch. 2)

[^key-e2dd7868f6687b6b8c787dd3b6776ffa]: S. 27(2A) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 595(3) (with Sch. 2)

[^key-724ed10241b4e696081b6203ea4aef58]: Words in s. 27(2)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 595(2)(a) (with Sch. 2)

[^key-d62e0aa440aa6d4d2b35f7df5eb6ceff]: Word in s. 27(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 595(2)(b) (with Sch. 2)

[^key-041dc3f441edbde2494f5206c1dbcc80]: S. 44(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-35dc555b2a236f84ac055ec5f1649bc3]: Sch. 2 para. 3 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 602(2), Sch. 3 Pt. 1 (with Sch. 2)

[^key-972f426adcbc3b09f1093dfe7f19756a]: Sch. 2 para. 5 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 602(2), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4730f55ae047bae1cd5176e7b5c61a24]: Sch. 2 para. 6 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 602(2), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d6592049b09b877a54daf988faf2e4bc]: Ss. 74-78 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 600, Sch. 3 Pt. 1 (with Sch. 2)

[^key-43f4b63458237036b29097cd14d1b84d]: Sch. 6 para. 1 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-f1a37d31a32eceeb17931eca776a156f]: Sch. 6 para. 2 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-a5d52ddc38d874b0f88276d9f4f80b9c]: Sch. 6 para. 3 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-4f8720821d10692ff743c2cdeef47e17]: Sch. 6 para. 4 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-5f0d24b6ed1b5cdd46218968c731cbfe]: Sch. 6 para. 5 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-bc348a29fc3e28d0b8b202544715e5e4]: Sch. 6 para. 6 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-2e6a766c40bbdbf9e9c884c669206132]: Sch. 6 para. 7 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-3387d80bd7c01050f0f9cd4cdb8aee35]: Sch. 6 para. 8 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-ea7675713f761946f8292b42817e5032]: Sch. 6 para. 9 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-4f7b4532553278b77ed62e2c3e950234]: Sch. 6 para. 10 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-1e0e1945c3a0eca78a1d48d92657aebb]: Sch. 6 para. 11 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2

[^key-5e7b9887824ddf9da97421db7ed93c23]: S. 83(7A)(7B) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 59(3)

[^key-45a12c0a11256dbfe2e7e33c1b8c7aa2]: Words in s. 83(1)(b) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 59(2)

[^key-7ba1371166266d0093b34b52ed2d433c]: S. 83(1) applied (27.12.2007) by The Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards) Regulations 2007 (S.I. 2007/3338), regs. 1, 2

[^key-4c2371ffe57fd9e0a5ccd0271df26997]: Words in s. 31 heading substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 16(3)

[^key-4f21a3283934307824e9b0f6bdfa543f]: Word in s. 23(4) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 12

[^key-2f6af4df55123b37d76e4f45cd7e872d]: Word in s. 26(1) inserted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 13

[^key-fc0dac1e27c5aa8c50d83e5dac865c6f]: Word in s. 28(1) inserted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 14(2)

[^key-adeae4f01904220b75281de72959923e]: Words in s. 28(2) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 14(3)

[^key-98707e7df08a57c7bbff3d52671ff1e9]: S. 28(7)(b) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 14(5)

[^key-c97230de7b70d3eb03031a3b7584ed1a]: S. 30(1A) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 15

[^key-761407f89d01e55a018b9e1902cbf68b]: S. 30(3A) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 15

[^key-dcd4eeaa5128d7f121d9b49e6ee1448d]: S. 31(2)(3) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 16(2)

[^key-12fdf18c481a9514a5144ba0a2463114]: Words in s. 32(2) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 17(2)

[^key-103052d72b2996fe12a7b1063c5e0694]: S. 32(3)(4) inserted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 17(3)

[^key-c7ff30fe8b90b0bee00d52c04c025fcb]: S. 33 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 18

[^key-10fb3f683ea40e9a372ff349e9aa6cf6]: Word in s. 41(3) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 19

[^key-09686e15eb0105e1b1871a6ce41cdc07]: Words in s. 41(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 102(a)

[^key-b68971f3109ec88d87e03742d9eec57a]: S. 44(2) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(i)

[^key-99bfc61f1c3c86d088a7ecde2f1855df]: Sch. 1 para. 1 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 20(2)

[^key-13fdd1f9c44b0496c411330d8438f996]: Sch. 1 para. 2 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 20(2)

[^key-22a634d60ceb159d48b760bf6644858b]: Sch. 1 para. 4 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 20(3)

[^key-089354ae9feaada045f73b059326596f]: Words in Sch. 1 para. 7(1) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 20(4)

[^key-ac5d4ace1ce14b184afeebdd626bed6b]: Words in s. 40(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 445

[^key-fc9f91a39c20a3fe1ade0d41dddc4d8f]: S. 81 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a022d2c28b81c4ada383a45d7efd6566]: Words in s. 83(8) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 662 (with Sch. 2 Pts. 1, 2)

[^key-740ba6b3ae017bdc5862c9119e397d35]: S. 91(2)(3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-027177a208dc99a678d83567df9a4ee4]: S. 91(7) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3dd6a07c4294f402e882554f80229a5f]: Words in s. 105 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 663 (with Sch. 2 Pts. 1, 2)

[^key-ab381bfc7615beb8942797527ac7dc38]: Sch. 2 para. 7 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 664(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-8bdcb009901ca84c171f18681a24e184]: Sch. 4 para. 9 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-6ea235e1223863cb3a2b52409e7c86c2]: Sch. 4 para. 19 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-46dc10c87b670468be9497827dbc9998]: Sch. 4 para. 20 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-1af454276a3180c088cc25c350d685d4]: Sch. 4 para. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-87a03dd785463adeb358ae5cec30f5cf]: Sch. 4 para. 30 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-8c9b0e4bda138ed2e62f276509d49789]: Sch. 4 para. 31 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-aa11a3f338acca2fe4cb245c4bff4ab7]: Sch. 4 para. 52 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 665, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-96a187ffc06ed0457c6cc73ad8cbedd7]: Sch. 4 paras. 2-5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-984540985a8c8c36b87ad6bb857cf156]: Sch. 4 paras. 11-13 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-1f21a5cacae05e65d7c7cc61710a4946]: Sch. 4 paras. 15-17 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-0c72028961ef232e54ef4d2d8884f264]: Sch. 4 paras. 26-28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-c7729487d789ea3329e33a84ac98c8e7]: Sch. 4 paras. 34-47 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

[^key-eba192ee58f9c798484e7ee7d323447e]: S. 89 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(h) (with Sch. 16 para. 78)

[^key-1c051e069a3a1b85ef8eafb0cae10068]: S. 90 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(h) (with Sch. 16 para. 78)

[^key-47e7fc64abed5c1ee8027efc5f235535]: S. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-8b21ea5302911752d51cc416c74e089a]: S. 48(1)(3) 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. 8 para. 214, Sch. 10 Pts. 7, 11 (with Sch. 9 paras. 1-9, 22); s. 48(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5ba95a4ae507a6f02fe6a1b91e61f6e8]: S. 48A 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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-4e28db8b89831522182cbb7a8d00f54d]: S. 48B 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. 8 paras. 214, 304, Sch. 10 Pts. 7, 13 (with Sch. 9 paras. 1-9, 22)

[^key-f18930f23e3d73d8fec47f703bfe6876]: S. 54A repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 475(1), Sch. 3 Pt. 2 (with Sch. 1 para. 475(2), Sch. 2)

[^key-b56611fc8c154a33ea68e59527175ad3]: S. 84 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 476 (with Sch. 2)

[^key-7726fe6e6b7d9dfe992913c3d4c11a54]: S. 85 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-12e974dcd5c0d4a8f32468778267e3bc]: S. 86(1)(2)(a) 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-473331e1b5d9b6dfc6fb3e720f6163b6]: S. 87 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-b264467bc9e2b78d53a66784f31bdee2]: S. 88(3) 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-9171b9c0768099c83ba699bd0187aaf6]: S. 91(5) 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-b45e1687a896dd4896c8809b0684e352]: Words in s. 102(7)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 477 (with Sch. 2)

[^key-d03f7dc977d5aa92d66865090c8c69c7]: Sch. 2 para. 1 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. 8 para. 215, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-cf3112a00dc4bf5db3f5cad6f104c702]: Sch. 2 para. 8 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. 8 para. 215, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-0f9801341b5ae865831ec403a8447608]: Sch. 2 para. 9 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. 8 para. 305, Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-f7092ff8fd9a02c4d7470287c4dd1ebb]: Sch. 4 para. 7 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-41a1516ad509c37c9338835de34aea77]: Sch. 4 para. 8 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0ebd49ba31c213e64b33610c2a338ad0]: Sch. 4 para. 18 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-36f2318691e0ab5888eccf96e4d97973]: Sch. 4 para. 23 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-cfb8db526f468b42e6cd104944708814]: Ss. 46-47A 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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-6bfd6a36d1da9686878fd2b870d16600]: Ss. 49-57 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. 8 para. 214, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-ffed2e34f7f4fe16056e9fb2f4ae1a01]: Sch. 2 paras. 10-13 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. 8 para. 215, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-c5d1a1694aa62be76d2a46d9a990d547]: Sch. 5 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-dc87b4197818035c5457962a84d7d878]: S. 35(2)(c) and word inserted (8.4.2010) by Crime and Security Act 2010 (c. 17), s. 59(2), Sch. 2 para. 4

[^key-ca89acd859facd4cae2d2312c381c7f8]: Sch. 10 para. 18(4) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(a)

[^key-67f55725de81745b6f453271f285eaa9]: Sch. 10 para. 20 omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(a)

[^key-11c05bdc9217ce15f27c7e3cf4fa0c1b]: Sch. 10 para. 23 omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(a)

[^key-46478b958e66ae8f681d7caf1321030c]: Sch. 10 para. 25(3) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(a)

[^key-7746ef01f643f2acb958edce6a45e3eb]: 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. 58, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

[^key-cd2bdbf87bd061b7280746e928b850c5]: S. 96 omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(d)(i) (with Sch. 39 paras. 11-13)

[^key-dbff06a90c693280fe941294829c112b]: Sch. 9 para. 1 omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(d)(ii) (with Sch. 39 paras. 11-13)

[^key-6005d2eb3652ca2be9302245a432eb7b]: Sch. 9 para. 2 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 7(2)(b) (with Sch. 39 paras. 11-13)

[^key-15a6a92917c225e488d53e572c9d9df6]: Sch. 9 para. 3 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 7(2)(b) (with Sch. 39 paras. 11-13)

[^key-aa5ae304713e637753afbca47ebd11bc]: Sch. 9 para. 4 omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(d)(ii) (with Sch. 39 paras. 11-13)