Finance Act 2005

Sch. 10 para. 25 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 26 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 27 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 28 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 29 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 30 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 31 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 33 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 34 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 35 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 36 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 37 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 38 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 39 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 40 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 41 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 42 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 43 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 45 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 46 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 47 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 48 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 49 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 50 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 51 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 52 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 53 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 54 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 55 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 56 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 57 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 58 in force at 6.4.2006, see Sch. 10 para. 64(1)

Sch. 10 para. 59 in force at 6.4.2006, see Sch. 10 para. 64(1)

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)

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)

Words in s. 24(1) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(2)(b)(7)

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)

Words in s. 25(3) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(3)(a)(7)

Words in s. 25(3) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(3)(b)(7)

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

Words in s. 37(1) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(2)(d)(7)

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)

Words in s. 43(4) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(6)(7)

Sch. 10 para. 44 omitted (retrospective to 6.4.2006) by virtue of Finance Act 2008 (c. 9), Sch. 29 paras. 11, 12(3)

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)

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)

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)

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)

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

Sch. 10 para. 60 in force at 6.4.2007, see Sch. 10 para. 64(2)

Sch. 10 para. 61 in force at 6.4.2007, see Sch. 10 para. 64(2)

Sch. 10 para. 62 in force at 6.4.2007, see Sch. 10 para. 64(2)

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)

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)

S. 8 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

S. 9 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

S. 14 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

S. 26(1) renumbered (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 594 (with Sch. 2)

S. 26(2) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 594 (with Sch. 2)

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)

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)

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)

S. 44(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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)

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)

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)

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)

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

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

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

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

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

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

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

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

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

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

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

S. 83(7A)(7B) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 59(3)

Words in s. 83(1)(b) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 59(2)

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

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)

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

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

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)

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)

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)

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

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

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)

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)

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)

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

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

Words in s. 41(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 102(a)

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)

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)

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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)

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)

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))

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)

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)

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)

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)

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)

Sch. 9 para. 5 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)

S. 28(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(2)

S. 30(1)(c) substituted (with effect in accordance with Sch. 46 para. 133(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 133(1)

Word in s. 30(2)(a)(b) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(3)(a)

S. 30(5) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 151(3)(b)

Word in s. 31(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(4)

Word in s. 32(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(5)

S. 34(3)-(3E) substituted for s. 34(3) (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 15(3)

S. 34(2)(b) substituted (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 15(2)

S. 35(4)-(4E) substituted for s. 35(4) (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 16(3)

S. 35(3)(c)(ii) substituted (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 16(2)

Words in s. 41(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 151(6)(a)

S. 41(2) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 151(6)(b)

Sch. 1A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 44 para. 19

S. 38 substituted (with effect in accordance with Sch. 44 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 17

S. 97(3)(4) omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(d)

S. 97(6) omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(d)

Sch. 1A para. 1(c) substituted (with effect in accordance with s. 291(5) of the amending Act) by Finance Act 2014 (c. 26), s. 291(2)(a)

Words in Sch. 1A para. 1(d) omitted (with effect in accordance with s. 291(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 291(2)(b)

Words in Sch. 1A para. 3 inserted (with effect in accordance with s. 291(5) of the amending Act) by Finance Act 2014 (c. 26), s. 291(3)

Words in Sch. 1A para. 4 omitted (with effect in accordance with s. 291(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 291(4)

Sch. 10 para. 32 omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 4 para. 16

Words in Sch. 1 para. 3(1)(a) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(a)

Words in Sch. 1 para. 3(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(b)

Words in Sch. 1 para. 3(2)(a) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(c)(i)

Sch. 1 para. 3(2)(b) and word omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 98(2)(c)(ii)

S. 32(3A) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 97(3)

Words in s. 32(3) omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 97(2)

Words in Sch. 1 para. 7(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(3)(a)

Words in Sch. 1 para. 7(2) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(3)(b)

Sch. 1A para. 3A and cross-heading inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(b)

Sch. 1A para. 1(ca) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(a)

Words in Sch. 1A para. 8 inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(c)(i)

Words in Sch. 1A para. 8 inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 6(2)(c)(ii)

Sch. 1A para. 1(da) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 4(2)(a)

Words in Sch. 1A para. 8 inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 4(2)(c)

Sch. 1A para. 4A and cross-heading inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 4(2)(b)

Sch. 1A para. 2A and cross-heading inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(3)

Sch. 1A para. 1(ba) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(2)

Words in Sch. 1A para. 8 inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 8(4)

Word in s. 28(4)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 21(2)(a)

S. 28(4)(c) and word omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 21(2)(b)

Words in Sch. 1 para. 7(1)(a) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 21(3)

Sch. 1A para. 3B inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 9(3)

Sch. 1A para. 1(cb) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 9(2)