Finance Act 2006

Type Public General Act
Publication 2006-07-19
Last updated 2020-12-31
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API
111

Sch. 6 para. 4 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 9(d), 12

112

S. 84(4) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(6)(c)

113

Sch. 6 para. 7 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(g)

114

Sch. 23 para. 34(4) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 75(3)(a)

116

Sch. 12 para. 47 repealed (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), reg. 1(1), Sch. 2

117

S. 25 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

118

S. 26(4)(5) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

119

S. 71(2)(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

120

S. 82 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 481, Sch. 3 Pt. 1 (with Sch. 2)

121

S. 83(1)(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

122

Words in s. 83(6)(a) 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. 482 (with Sch. 2)

123

S. 95(9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

124

S. 95(10) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

125

S. 95(1)-(8)(11) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

126

S. 96 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. 7 (with Sch. 9 paras. 1-9, 22)

127

S. 97 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. 217, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

128

S. 98 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. 218, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

129

S. 101(5) 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)

130

S. 136 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. 483(b), Sch. 3 Pt. 1 (with Sch. 2)

131

S. 136A 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. 483(c), Sch. 3 Pt. 1 (with Sch. 2)

132

S. 138 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. 483(d), Sch. 3 Pt. 1 (with Sch. 2)

133

S. 139 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. 483(e), Sch. 3 Pt. 1 (with Sch. 2)

134

S. 142 repealed (with effect in accordance with s. 1184(1) of the amending Act, 1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(f), Sch. 3 Pt. 1 (with Sch. 2)

135

S. 144 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. 483(g), Sch. 3 Pt. 1 (with Sch. 2)

136

S. 145(1) 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. 483(h), Sch. 3 Pt. 1 (with Sch. 2)

137

S. 151 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. 6 (with Sch. 9 paras. 1-9, 22) and 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. 2 (with Sch. 2)

138

S. 154(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)

139

S. 154(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)

140

S. 176 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)

141

Sch. 6 para. 6 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. 2 (with Sch. 2) and 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. 10 (with Sch. 9 paras. 1-9, 22)

142

Sch. 6 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. 2 (with Sch. 2) and 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. 10 (with Sch. 9 paras. 1-9, 22)

143

Sch. 8 paras. 10, 11 repealed (1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

144

Sch. 9 paras. 1, 2 repealed (1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

145

Sch. 9 para. 3 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. 2 (with Sch. 2) and 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. 9 (with Sch. 9 paras. 1-9, 22)

146

Sch. 9 para. 7 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. 2 (with Sch. 2) and 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. 8 (with Sch. 9 paras. 1-9, 22)

147

Sch. 13 para. 9 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)

148

Sch. 13 para. 10 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)

149

Sch. 13 para. 12 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)

150

Sch. 13 para. 13 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)

151

Sch. 13 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)

152

Sch. 13 para. 20 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)

153

Sch. 13 para. 24 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)

154

Sch. 13 para. 25 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)

155

Sch. 13 para. 26 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. 2 (with Sch. 9 paras. 1-9, 22)

156

Sch. 13 para. 29 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. 12 (with Sch. 9 paras. 1-9, 22)

157

Sch. 18 para. 12(7) 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. 2 (with Sch. 2) and 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. 6 (with Sch. 9 paras. 1-9, 22)

158

Sch. 18 para. 12(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)

159

Sch. 18 para. 12(3)(b) 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. 2 (with Sch. 2) and 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. 6 (with Sch. 9 paras. 1-9, 22)

160

Sch. 1 Pt. 1 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)

161

Sch. 10 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. 484, Sch. 3 Pt. 1 (with Sch. 2)

162

Sch. 16 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. 485, Sch. 3 Pt. 1 (with Sch. 2)

163

Sch. 17 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. 486, Sch. 3 Pt. 1 (with Sch. 2)

164

Sch. 19 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)

165

Ss. 54-58 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)

166

Ss. 103-134 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. 483(a), Sch. 3 Pt. 1 (with Sch. 2)

167

S. 59 omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 59(4)(a)

168

Sch. 22 para. 10(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(b)(i)

169

Sch. 22 para. 12 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(b)(i)

170

Sch. 23 para. 29 omitted (with effect in accordance with Sch. 16 para. 85 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(b)(ii)

171

Sch. 22 paras. 3-9 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(b)(i)

172
173

S. 86 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(o)(i)

174

Sch. 23 para. 21 repealed (with effect in accordance with s. 51(5) of the amending Act) by Finance Act 2013 (c. 29), s. 51(4)

175

Sch. 25 para. 4 omitted (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 6(4)

176

Sch. 25 para. 5 omitted (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 6(4)

177

Sch. 25 para. 7 repealed (with effect in accordance with Sch. 41 para. 8(5) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 7(2)(a)

178

Sch. 25 para. 8 repealed (with effect in accordance with Sch. 41 para. 8(5) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 7(2)(a)

179

Sch. 25 para. 9(5) repealed (with effect in accordance with Sch. 41 para. 8(5) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 7(2)(a)

180

S. 162(1) omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 21(a) (with s. 2(3)-(6))

181

Sch. 25 para. 5 omitted (1.7.2012, 1.4.2015) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 30 (with s. 29(5)(6)); S.I. 2015/637, art. 2

182

Sch. 23 para. 20(2)(3) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(5)(a)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2), 3, 4)

183

Sch. 9 para. 11 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(iii)

186

Other avoidance involving losses accruing to companies

Repeal of s.106 of TCGA 1992

Profit share agency

Interest relief: film partnership

Amendment of Schedule 10 to FA 1987

Restrictions on effect of elections under section 266 of CAA 2001

Disposal of plant or machinery subject to lease where income retained

Restrictions on effect of elections under section 266 of CAA 2001

Qualifying policies: altering method for calculating benefits

Settlements, etc: income

PAYE: retrospective notional payments

Purchase of interests in foreign trusts

Demutualisation of insurance companies

Demutualisation of insurance companies

Accountancy change: spreading of adjustment

Nomination scheme

Alternative finance

Maximum shareholding

Amendment of Schedule 10 to FA 1987

Demergers

Insurance companies

Manufactured dividends

Crude oil: power to make regulations

Rate of landfill tax

Abolition of half-rate supplies etc

Increase in rate of supplementary charge

Rules for trusts etc

Rates and rate bands for 2008-09 and 2009-10

Purchase of interests in foreign trusts

Alternative finance

Raising of thresholds

Leases

Unit trust schemes

Demutualisation of insurance companies

Climate change levy: rates

Reliefs for certain company acquisitions

Rate of landfill tax

Climate change levy: rates

Abolition of half-rate supplies etc

Arrangements under section 173: information powers

Interpretation

Meaning of “film production company”

Other avoidance involving losses accruing to companies

London Organising Committee

Exception to “bed and breakfasting” rules etc

Mobile telephones

Exemption for employees' eye tests and special glasses

Leases of plant or machinery

Settlements, etc: chargeable gains

Other avoidance involving losses accruing to companies

Profit share agency

Interest relief: film partnership

PAYE: retrospective notional payments

Disposal of plant or machinery subject to lease where income retained

Increase in rate of supplementary charge

Election to defer capital allowances

Profit share agency

Ring-fencing of tax-exempt business

Raising of thresholds

Amendment of section 30 of the Energy Act 2004

Penalties for failure to give notice, etc

Accountancy change: spreading of adjustment

Nomination scheme

Amendment of Schedule 10 to FA 1987

Election to defer capital allowances

Nomination scheme

International tax enforcement arrangements

Rates and rate bands for 2008-09 and 2009-10

Short title

Partnerships

Demutualisation of insurance companies

Recycling of lump sums

Unit trust schemes

Demutualisation of insurance companies

Alternative finance

Reliefs for certain company acquisitions

Rate of landfill tax

Climate change levy: rates

Abolition of half-rate supplies etc

Arrangements under section 173: information powers

Interpretation

Disposal of plant or machinery subject to lease where income retained

Restrictions on effect of elections under section 266 of CAA 2001

Real Estate Investment Trusts

Joint ventures

Profit share agency

Nomination excesses and corporation tax

Orders amending Chapter 5 of Part 2 of FA 2005

Amendment of section 29 of the Energy Act 2004

Amendment of section 30 of the Energy Act 2004

Securitisation companies

Accountancy change: spreading of adjustment

Reallocation of trust property as between beneficiaries

Reallocation of trust property as between beneficiaries

Partnerships

Availability of group reliefs

Demutualisation of insurance companies

Joint ventures

New basis for determining the market value of oil

Reliefs for certain company acquisitions

Climate change levy: rates

Rules for trusts etc

Taxable property held by investment-regulated pension schemes

Raising of thresholds

Reallocation of trust property as between beneficiaries

Alternative finance

Rate of landfill tax

Climate change levy: rates

Abolition of half-rate supplies etc

International tax enforcement arrangements

Repeals

Short title

Partnerships

Conditions for tax-exempt business

Taxable property held by investment-regulated pension schemes

136A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalties for failure to give notice, etc

Section 146: commencement and transitional provisions

Nomination excesses and corporation tax

Election to defer capital allowances

International tax enforcement arrangements

Taxable property held by investment-regulated pension schemes

Raising of thresholds

Partnerships

Reallocation of trust property as between beneficiaries

Demutualisation of insurance companies

Reliefs for certain company acquisitions

Rate of landfill tax

Abolition of half-rate supplies etc

International tax enforcement arrangements

Repeals

Short title

7A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

No qualifying change of ownership where principal company's interest in consortium company unchanged

13A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Computer equipment

London Organising Committee

Computer equipment

Power to exempt use of vouchers or tokens to obtain exempt benefits

Policies of insurance and non-deferred annuities

Exception to “bed and breakfasting” rules etc

Leases of plant or machinery

Settlements, etc: chargeable gains

Corporation tax relief for shares acquired under EMI option

Amendment of section 30 of the Energy Act 2004

Accountancy change: spreading of adjustment

Availability of group reliefs

New basis for determining the market value of oil

Section 146: commencement and transitional provisions

Amendment of Schedule 10 to FA 1987

Nomination excesses and corporation tax

Election to defer capital allowances

Rates and rate bands for 2008-09 and 2009-10

Rules for trusts etc

Reallocation of trust property as between beneficiaries

Demutualisation of insurance companies

Climate change levy: rates

Repeals

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to exempt use of vouchers or tokens to obtain exempt benefits

Payments to or in respect of victims of National-Socialist persecution

Section 65: supplementary

Repeal of s.106 of TCGA 1992

Policies of insurance and non-deferred annuities

Interest relief: film partnership

Restrictions on effect of elections under section 266 of CAA 2001

Settlements, etc: income

PAYE: retrospective notional payments

Diminishing shared ownership

Securitisation companies

Real Estate Investment Trusts

Connected persons

New basis for determining the market value of oil

New basis for determining the market value of oil

Nomination scheme

Nomination scheme

Amendment of Schedule 10 to FA 1987

Ring fence expenditure supplement

Rates and rate bands for 2008-09 and 2009-10

Raising of thresholds

Raising of thresholds

Abolition of half-rate supplies etc

Repeals

Short title

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Alternative finance

Reliefs for certain company acquisitions

Repeals

Short title

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to inspect goods

Treatment of credit vouchers

Group relief where surrendering company not resident in UK

Policies of insurance and non-deferred annuities

Insurance companies

Corporation tax relief for shares acquired under EMI option

Amendment of section 30 of the Energy Act 2004

Securitisation companies

Availability of group reliefs

Section 146: commencement and transitional provisions

Rates and rate bands for 2008-09 and 2009-10

Rules for trusts etc

Taxable property held by investment-regulated pension schemes

Alternative finance

Reliefs for certain company acquisitions

Short title

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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