LegalizeReform history
Finance Act 2006
30 versions
· 2006-07-19
2020-12-31
Finance Act 2006
2019-02-12
Finance Act 2006
2015-04-01
Finance Act 2006
2015-02-12
Finance Act 2006
2013-07-17
Finance Act 2006
2012-07-17
Finance Act 2006
2012-07-01
Finance Act 2006
2011-07-19
Finance Act 2006
2010-04-08
Finance Act 2006
2010-04-01
Finance Act 2006
2009-12-01
Finance Act 2006
2009-08-13
Finance Act 2006
2009-07-21
Finance Act 2006
2009-07-06
Finance Act 2006
2009-04-22
Finance Act 2006
2009-04-01
Finance Act 2006
2008-08-01
Finance Act 2006
2008-07-21
Finance Act 2006
Changes on 2008-07-21
@@ -1032,21 +1032,7 @@
##### 30
- (1) The amount of a first-year allowance under section 44 of CAA 2001 (expenditure incurred by small or medium-sized enterprises) shall be determined, in the case of expenditure to which this subsection applies, as if the percentage specified in the entry relating to that section in the Table in section 52(3) of that Act were 50%.
- (2) Subsection (1) applies to expenditure incurred by a small enterprise (within the meaning of section 44 of that Act) in the period of 12 months beginning with—
- (a) 1st April 2006, if the small enterprise is within the charge to corporation tax, or
- (b) 6th April 2006, if the small enterprise is within the charge to income tax.
- (3) Accordingly, in section 52(3) of CAA 2001, for the sentence following the Table substitute—
> In the case of expenditure qualifying under section 44, see also—
> (a) section 142 of the Finance Act 2004 (substitution of 50% in the case of expenditure incurred by a small enterprise in 2004-05 or financial year 2004);
> (b) section 30 of the Finance Act 2006 (substitution of 50% in the case of expenditure incurred by a small enterprise in 2006-07 or financial year 2006).
.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Chapter 3 — Films and sound recordings
@@ -1760,16 +1746,7 @@
.
- (6) In the Table in subsection (4) (the lower threshold)—
- (a) in the entry relating to 2005-06 and subsequent tax years, for “and subsequent tax years” substitute “ , 2006-07 or 2007-08 ”, and
- (b) after that entry insert—
| 2008-09 and subsequent tax years | 135 |
| --- | --- |
.
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) After subsection (5) (rounding down of emissions figures to nearest multiple of 5) insert—
@@ -3344,31 +3321,45 @@
##### 98
- (1) The Treasury may by order amend Chapter 5 of Part 2 to FA 2005 (alternative finance arrangements) so as to introduce provision relating to arrangements which in the Treasury's opinion—
- (a) equate in substance to a loan, deposit or other transaction of a kind that generally involves the payment of interest, but
- (1) The Treasury may by order amend Chapter 5 of Part 2 of FA 2005 (alternative finance arrangements).
- (1A) The amendments that may be made by an order under subsection (1) include—
- (a) the variation of provision already included in Chapter 5, and
- (b) the introduction into Chapter 5 of new provision relating to alternative finance arrangements.
- (2) An order under subsection (1) may, in particular—
- (a) include provision of a kind similar to provision already made by Chapter 5 of Part 2;
- (b) make other provision about the treatment for the purposes of the Tax Acts of arrangements to which the order applies;
- (c) make provision generally or only in relation to specified cases or circumstances;
- (d) make different provision for different cases or circumstances;
- (e) include consequential provision (which may include provision amending a provision of the Tax Acts);
- (f) include incidental or transitional provision.
- (3) An order under this section shall be made by statutory instrument.
- (4) If a statutory instrument containing an order under this section—
- (a) introduces into Chapter 5 of Part 2 of FA 2005 new provision relating to alternative finance arrangements, or
- (b) amends an enactment which is not contained in that Chapter, but is contained in an Act,
it shall not be made unless a draft has been laid before and approved by resolution of the House of Commons.
- (5) In any other case, a statutory instrument containing an order under this section shall be subject to annulment in pursuance of a resolution of the House of Commons.
- (6) In this section “ *alternative finance arrangements* ” means arrangements which in the Treasury's opinion—
- (a) equate in substance to a loan, deposit or other transaction of a kind that generally involves the payment of interest, and
- (b) achieve a similar effect without including provision for the payment of interest.
- (2) An order under subsection (1) may, in particular—
- (a) include provision of a kind similar to provision already made by Chapter 5 of Part 2;
- (b) make other provision about the treatment for the purposes of the Tax Acts of arrangements to which the order applies;
- (c) make provision generally or only in relation to specified cases or circumstances;
- (d) make different provision for different cases or circumstances;
- (e) include consequential provision (which may include provision amending a provision of the Tax Acts);
- (f) include incidental or transitional provision.
- (3) An order under subsection (1)—
- (a) shall be made by statutory instrument, and
- (b) shall not be made unless a draft has been laid before and approved by resolution of the House of Commons.
### Nuclear decommissioning
@@ -4525,7 +4516,7 @@
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) In section 737D(2) of ICTA (manufactured payments: relief) after “any” insert “ manufactured dividend, ”.
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) In this section “dividend manufacturer” and “manufactured dividend” have the meaning given by Schedule 23A to ICTA.
@@ -11154,23 +11145,7 @@
##### 8
- (1) Section 83ZA of FA 1989 is amended as follows.
- (2) In subsection (7) (meaning of appropriate amount for a period of account)—
- (a) in the opening words omit “the aggregate of”, and
- (b) omit paragraph (b) (deficiencies of assets over liabilities received on relevant transferred business) and the “and” before that paragraph.
- (3) Omit subsection (10) (meaning of “deficiencies of assets over liabilities received on relevant transferred business”).
- (4) In subsection (11) (meaning of “the relevant contingent loan”) for “subsections (8) and (10)” substitute “ subsection (8) ”.
- (5) Omit subsection (12) (definition in relation to subsection (10)(b)).
- (6) In subsection (15) (references in subsections (8), (12) and (13) to an amount being brought into account) omit “, (12)”.
- (7) The amendments made by this paragraph have effect (and are deemed always to have had effect) in relation to transfers taking place on or after 2nd December 2004.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 12
@@ -11290,49 +11265,7 @@
##### 3
- (1) In section 77 of TCGA 1992 (charge on settlor with interest in settlement)—
- (a) in subsection (2)(a) after “any property which” insert “ is or ”,
- (b) after subsection (2) insert—
> (2A) A settlor shall also be regarded as having an interest in a settlement (subject to the following provisions of this section) if—
> (a) any property which is or may at any time be comprised in the settlement, or any derived property, is, or will or may become, payable to or applicable for the benefit of a child of the settlor, at a time when that child is a dependent child of his, in any circumstances whatsoever, or
> (b) a dependent child of the settlor enjoys a benefit deriving directly or indirectly from any property which is comprised in the settlement or any derived property.
,
- (c) after subsection (3) insert—
> (3A) In this section—
> (a) “*dependent child*” means a child who—
> (i) is under the age of 18 years,
> (ii) is unmarried, and
> (iii) does not have a civil partner, and
> (b) “*child*” includes a stepchild.
> (3B) For the purposes of subsection (2A) above no account shall be taken of a term of a settlement relating to dependent children of a settlor in respect of any time at which he has no dependent child.
,
- (d) in subsection (6)—
- (i) omit “or” at the end of paragraph (a), and
- (ii) after paragraph (b) insert—
> ; or
> (c) in a case where the settlor is regarded as having an interest in a settlement by reason only of—
> (i) the fact that property is, or will or may become, payable to or applicable for the benefit of a dependent child of his, or
> (ii) the fact that a benefit is enjoyed by such a child,
> where the settlor ceases during the year to have (and does not in that year subsequently come to have) any dependent child in relation to whom subsection (2A)(a) or (b) above applies.
, and
- (e) after subsection (8) insert—
> (9) This section shall have effect subject to the provisions of section 30 of the Finance Act 2005.
- (2) Sub-paragraph (1) shall have effect for the purpose of determining whether for the purposes of section 77 a settlor is regarded as having an interest in a settlement (whenever created) on or after 6th April 2006.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 4
@@ -11538,18 +11471,7 @@
##### 13
- (1) In section 77(1) (charge on settlor with interest in settlement), in the words following paragraph (c), after “those” insert “ gains ”.
- (2) For section 77(8) (meaning of “derived property”) substitute—
> (8) In this section “*derived property*”, in relation to any property, means—
> (a) income from that property,
> (b) property directly or indirectly representing—
> (i) proceeds of that property, or
> (ii) proceeds of income from that property, or
> (c) income from property which is derived property by virtue of paragraph (b) above.
- (3) This paragraph shall be deemed always to have had effect.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 14
@@ -11708,24 +11630,7 @@
##### 27
- (1) For paragraph 17(4) of Schedule A1 (taper relief: meaning of “derived property”) substitute—
> (4) In this paragraph “*derived property*”, in relation to any property, means—
> (a) income from that property,
> (b) property directly or indirectly representing—
> (i) proceeds of that property, or
> (ii) proceeds of income from that property, or
> (c) income from property which is derived property by virtue of paragraph (b) above.
- (2) In paragraph 17(5) of Schedule A1 (property settled by company) for “section” substitute “ paragraph ”.
- (3) Paragraph 17(6) of Schedule A1 (meaning of “settlor”) shall cease to have effect.
- (4) In paragraph 20(2) of Schedule A1 (application of section 79 to paragraph 20(1)) for “Subsections (1) to (5)” substitute “ Subsections (1) to (5A) ”.
- (5) Sub-paragraphs (1) and (3) shall have effect for the purpose of determining whether a company which is a settlor in relation to a settlement (whenever created) is to be regarded as having an interest in the settlement for the purposes of paragraph 17(1) of Schedule A1 on or after 6th April 2006.
- (6) Sub-paragraph (4) shall have effect to determine any question arising on or after 6th April 2006 as to whether, for the purposes of Schedule A1, settled property in relation to a settlement (whenever created) originated from more than one settlor (irrespective of when the property was provided).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 28
@@ -11737,9 +11642,7 @@
##### 29
- (1) In paragraph 12 of Schedule 4A (meaning of “settlor”) for “(3) to (5)” substitute “ (3) to (5A) ”.
- (2) This paragraph shall have effect to determine any question arising on or after 6th April 2006 as to whether, for the purposes of Schedule 4A, a person is a settlor in relation to a settlement (whenever created).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Residence of trustees
@@ -11765,11 +11668,7 @@
##### 31
In section 77(7) (settlor with interest in settlement) for “the settlor is, and the trustees are, either resident in the United Kingdom during any part of the year or ordinarily resident in the United Kingdom during the year” substitute
> —
> (a) the settlor is either resident in the United Kingdom during any part of the year or ordinarily resident in the United Kingdom during the year, and
> (b) the trustees are resident and ordinarily resident in the United Kingdom during any part of the year.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 32
@@ -11799,7 +11698,7 @@
- (c) section 86(3) (assumption as to residence),
- (d) section 87(2) (computation of gains),
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) paragraph 5(2) of Schedule 4A (dual resident trustees),
@@ -11835,7 +11734,7 @@
- (2) Those provisions are—
- (a) section 87(1) (attribution of gains to beneficiaries), and
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) paragraph 4(1) of Schedule 4C (chargeable amount: non-resident settlement).
@@ -11935,17 +11834,7 @@
##### 48
- (1) In section 30 of FA 2005 (trusts for vulnerable persons: capital gains)—
- (a) after subsection (1) insert—
> (1A) For the purposes of subsection (1)(b) the effect of section 77(1) of TCGA 1992 shall be disregarded if the settlor is treated as having an interest in the settlement by reason only of the application of section 77(2A) of that Act.
, and
- (b) after subsection (3) insert—
> (3A) If this section has effect in relation to chargeable gains accruing to the trustees of a settlement in a tax year, section 77 of TCGA 1992 shall not have effect in relation to the gains, (but this subsection shall not affect the operation of section 31(2)).
- (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (2) In section 34(3) of that Act (disabled persons) for the words from “the powers” to the end of the subsection substitute
@@ -16461,7 +16350,7 @@
## Part 8 — Miscellaneous provisions
#### Rates of tobacco products duty
#### Tobacco products duty: evasion
#### Rate of duty on beer
@@ -16473,29 +16362,29 @@
#### Rates from 1st September 2006
#### Road vehicles
#### Rates of gaming duty
#### General betting duty: gaming machines
#### Definition of “gaming machine”
#### Classes of machine and rates of duty
#### Rates
#### Reduced pollution certificates
#### Late renewal supplement
#### Gaming machines
#### Buildings and land
#### Value of imported works of art etc: auctioneer's commission
#### Missing trader intra-community fraud
#### Power to inspect goods
#### Directions to keep records where belief VAT might not be paid
#### Treatment of credit vouchers
#### Charge and rates for 2006-07
#### Group relief where surrendering company not resident in UK
#### Charge and main rate for financial year 2007
#### Relief for research and development: subjects of clinical trials
#### Meaning of “film” and related expressions
@@ -16515,81 +16404,1329 @@
#### Restrictions on companies buying losses or gains
#### Policies of insurance and non-deferred annuities
#### Repeal of s.106 of TCGA 1992
#### Policies of insurance and non-deferred annuities
#### Exception to “bed and breakfasting” rules etc
#### Leases of plant or machinery
#### Leases of plant or machinery
#### Disposal of plant or machinery subject to lease where income retained
#### Corporation tax relief for shares acquired under EMI option
#### Insurance companies
#### Settlements, etc: chargeable gains
#### Profit share agency
#### Diminishing shared ownership
#### Diminishing shared ownership
#### Securitisation companies
#### Amendment of section 30 of the Energy Act 2004
#### Securitisation companies
#### Movement of assets out of ring-fence
#### Manufactured dividends
#### New basis for determining the market value of oil
#### Effect of deemed disposal and re-acquisition
#### Distributions: liability to tax
#### New basis for determining the market value of oil
#### Movement of assets into ring-fence
##### 126A
- (1) This section applies if—
- (a) C (tax-exempt) disposes of an asset to a 75% subsidiary (“S”) of C (residual),
- (b) C (residual) disposes of its interest in S to another company (“P”),
- (c) on the date when it acquires the interest in S, P gives a notice under section 109 (as modified by paragraph 8 of Schedule 17) which specifies an accounting period which begins within the period of six months beginning with the date of the disposal of the asset, and
- (d) this Part begins to apply to the group of which S is a member from the beginning of the specified accounting period.
- (2) P may give a notice under section 109 (as modified by paragraph 8 of Schedule 17) in accordance with subsection (1)(c) even if it does not expect to satisfy Conditions 3 to 6 of section 106 throughout the accounting period specified in the notice.
- (3) Where this section applies—
- (a) sections 111 and 112 shall not apply to the group of which S is a member in relation to the asset disposed of by C (tax-exempt) or in relation to business conducted by the exploitation of that asset, and
- (b) section 125 shall not apply to the disposal of the asset by C (tax-exempt).
- (4) But if, at the end of the period of six months mentioned in subsection (1)(c), Conditions 3 to 6 of section 106 are not satisfied in relation to P, subsection (3) shall be treated as not having had effect.
#### Availability of group reliefs
#### Joint ventures
#### Penalties for failure to give notice, etc
#### New basis for determining the market value of oil
#### Section 146: commencement and transitional provisions
#### Nomination scheme
#### 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
#### Raising of thresholds
#### Taxable property held by investment-regulated pension schemes
#### Partnerships
#### Partnerships
#### Reallocation of trust property as between beneficiaries
#### 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
#### International tax enforcement arrangements
#### Repeals
### Availability of relief
### Limits on group relief
### Relief for or in respect of non-resident companies within the charge to corporation tax
### Relief in respect of overseas losses of non-resident companies
### Interpretation of Chapter 4 of Part 10 of ICTA
### Group relief: equity holders and profits or assets available for distribution
### Meaning of conditions in section 403F etc
### Claims for group relief
### Commencement
### Amendments to Schedule 20 to FA 2000
### Amendments to Schedule 12 to FA 2002
### Amendments to Schedule 13 to FA 2002
### Introductory
### Claims to be included in return
### Claims for R&D tax relief
### Claims for relief under Schedule 12 to FA 2002
### Claims for relief under Schedule 13 to FA 2002
### Commencement and transitional provision
### Films to which this Schedule applies
### Activities treated as separate trade
### When the trade begins
### Pre-trading expenditure
### Costs of the film
### Income from the film
### Calculation of profit or loss
### Estimates
### When costs are taken to be incurred
### Exclusion of expenditure relieved under other provisions
### Introduction
### Additional deduction in computing profits of trade
### Qualifying expenditure
### Amount of additional deduction
### Rate of enhancement
### Film tax credits
### Amount of credit
### Payable credit rate
### Payment in respect of film tax credit
### Payment in respect of film tax credit not income
### Trading loss reduced by amount surrendered for film tax credit
### No account to be taken of amounts if unpaid
### Artificially inflated claims for deduction or film tax credit
### Interpretation
### Confidentiality of information
### Wrongful disclosure
### Interest
### Claim to be made in tax return
### Recovery of excessive film tax credit
### Claims for film tax credits
### Introduction
### Certification as a British film
### The UK expenditure condition
### Whether film a limited-budget film
### Time limit for amendments and assessments
### Repeal of rent factoring provisions
### Dividend stripping: subsequent sales etc of rights to receive dividends etc
### Deemed interest: cash collateral under stock lending arrangements
### Quasi-stock lending arrangements and quasi-cash collateral
### Multiple holders of securities subject to sale and repurchase agreement: no relief for deemed manufactured payments
### Structured finance arrangements: factoring of income receipts etc
### Rent factoring of leases of plant or machinery
### Transactions associated with loans or credit
### Structured finance arrangements: chargeable gains treatment of acquisitions and disposals
### Loan relationships: mandatory convertibles
### Loan relationships: computation in accordance with generally accepted accounting practice
### Loan relationships: amounts not fully recognised for accounting purposes
### Shares treated as loan relationships: shares subject to outstanding third party obligations
### Shares treated as loan relationships: application of rules to non-qualifying shares
### Shares treated as loan relationships: redeemable shares
### Creditor relationships and benefit derived by connected persons
### Loan relationships: money debts etc not arising from the lending of money
### Loan relationships: meaning of “fair value” in Chapter 2 of Part 4 of FA 1996
### Loan relationships: continuity of treatment of groups etc
### Loan relationships: repo and stock-lending arrangements
### Derivative contracts: computation in accordance with generally accepted accounting practice
### Derivative contracts: transactions within groups
### Derivative contracts: transactions within groups (fair value accounting)
### Derivative contracts: meaning of “fair value” in Schedule 26 to FA 2002
## Income and Corporation Taxes Act 1988
### Amendments of ICTA: introductory
### Section 741: application subject to sections 741B and 741C
### Exemption from sections 739 and 740: new provision
### Application of sections 741 and 741A
### Just and reasonable apportionment in certain cases
### Section 742: interpretation of the Chapter
## ITTOIA 2005
### Gains from contracts for life insurance etc
### Introductory
### Use for other qualifying activity of plant or machinery previously used for long funding leasing
### Expenditure on plant or machinery for long funding leasing not to be qualifying expenditure
### General exclusions applying to certain sections
### Commencement of leasing under long funding lease: disposal events and disposal values
### Lessee under long funding lease: capital allowances, disposal events and disposal values
### Interpretation of provisions relating to long funding leases
### Cases in which short-life asset treatment is ruled out
### Fixtures
### Introductory
### Special rules for long funding leases
### Introductory
### Special rules for long funding leases
### Application of Chapter 10A for calculating the profits of a property business
### Commencement
### Election for lease to be treated as long funding lease for tax purposes
### Excepted leases
### Extended time limit: the additional conditions
### Events beyond the control of the parties etc
### Pre-existing heads of agreement relating to two or more assets
### Expenditure incurred before passing of this Act where lease is not an excepted lease
### When expenditure is incurred for the purposes of paragraph 21
### When a lease is “finalised”
### When an asset is “under construction”
### Combined assets and constituent assets
### Mixed leases
### Interpretation of this Part
## Income and Corporation Taxes Act 1988
### Petroleum extraction activities: sale and leaseback
### Supplementary charge in respect of ring fence trades
### Leased assets: special cases
## Taxation of Chargeable Gains Act 1992
### Long funding leases: deemed disposals and re-acquisitions
### Restriction of losses: long funding leases of plant or machinery
### Definition of market value
## Finance Act 1997
### Leasing arrangements
## Finance Act 2000
### Tonnage tax: introductory
### Meaning of “finance costs”
### Capital allowances: ship leasing
## Capital Allowances Act 2001
### Withdrawal of first year allowances for lessors of certain plant or machinery
### Plant or machinery treated as owned by person entitled to benefit of contract etc
### Phasing out of overseas leasing rules
### Anti-avoidance: meaning of “finance lease”
### Capital allowances: allocation of expenditure to a chargeable period
### Contents of Schedule
### Commencement
### Income and matching expense in different accounting periods
### Amount of income and expense
### No carry back of the expense
### Meaning of “business of leasing plant or machinery”
### Provision for the purposes of condition A in paragraph 6
### Provision for the purposes of condition B in paragraph 6
### Meaning of “associated company”
### Meaning of “a qualifying change of ownership” in relation to a company
### Qualifying 75% subsidiaries
### Consortium relationships
### No qualifying change of ownership in the case of certain intra-group reorganisations
### Meaning of “company owned by a consortium” etc
### Meaning of qualifying 75% or 90% subsidiary etc
### The amount of the income: the basic amount
### Meaning of “PM” in paragraph 16
### Meaning of “TWDV” in paragraph 16
### Amount to be nil if basic amount negative
### Adjustment to basic amount: qualifying 75% subsidiaries
### Adjustment to the basic amount: consortium relationships
### Migration
### Change in company's interest in business: income treated as received etc
### Amount of income and expense
### Meaning of “business of leasing plant or machinery”
### Meaning of “associated company”
### Meaning of “qualifying change” in company's interest in a business
### Determining the percentage share in the profits or loss of business
### The amount of the income: the basic amount
### Amount to be nil if basic amount negative
### Adjustment of basic amount
### Amount of expense
### Income and matching expense in different accounting periods
### Amount of income and expense
### No carry back of the expense
### Amount of the income
### Meaning of “profits” etc
### Anti-avoidance
##### 38A
- (1) This paragraph applies if—
- (a) a question arises as to the application of this Schedule,
- (b) for the purpose of determining that question regard must be had to amounts (if any) which fall (or would fall) to be shown in any balance sheet of any company in respect of plant or machinery,
- (c) there would (but for this paragraph) be a reduction or increase in any such amount,
- (d) the reduction or increase arises directly or indirectly in consequence of, or otherwise in connection with, any arrangements, and
- (e) the main purpose, or one of the main purposes, of the arrangements is to secure that there is a relevant tax advantage.
- (2) There is a relevant tax advantage if (but for this paragraph)—
- (a) any company would not be regarded for the purposes of any provision of this Schedule as carrying on a business of leasing plant or machinery (whether alone or in partnership),
- (b) the amount of any income which any company is treated as receiving under any provision of this Schedule would be reduced, or
- (c) the amount of any expense which any company is treated as incurring under any provision of this Schedule would be increased.
- (3) For the purpose of determining any question which arises as to the application of this Schedule, the reduction or increase in the amount which falls (or would fall) to be shown in the balance sheet in respect of plant or machinery is to be ignored.
- (4) For the purposes of this paragraph and paragraph 38B a question arises as to the application of this Schedule if a question arises—
- (a) as to whether any company carries on a business of leasing plant or machinery (whether alone or in partnership) for the purposes of any provision of this Schedule, or
- (b) as to the amount (if any) of any income or expense which any company is treated as receiving or incurring under any provision of this Schedule.
- (5) In this paragraph—
- “*arrangements*” includes any agreement, understanding, scheme, transaction or series of transactions—whether or not legally enforceable, andwhether or not the company for which the relevant tax advantage is intended to be secured is a party to the arrangements,
- “*increase*” includes an increase from nil, and
- “*reduction*” includes a reduction to nil.
##### 38B
- (1) This paragraph applies if—
- (a) a company owns any plant or machinery at any time on any day (“*the relevant day*”),
- (b) a question arises as to the application of this Schedule,
- (c) for the purpose of determining that question regard must be had to the amount (if any) which falls (or would fall) to be shown in any balance sheet of the company in respect of the plant or machinery, and
- (d) condition A or B is met.
- (2) Condition A is met if there would (but for this paragraph) be no amount which would fall to be shown in the balance sheet of the company in respect of the plant or machinery.
- (3) Condition B is met if the amount which (but for this paragraph) would fall to be shown in the balance sheet of the company in respect of the plant or machinery is less than the amount which, on the relevant assumption, would fall to be so shown.
- (4) For the purpose of determining any question which arises as to the application of this Schedule, the amount which falls (or would fall) to be shown in any balance sheet of the company in respect of the plant or machinery is to be determined on the relevant assumption (as well as on the other assumptions applicable under other provisions of this Schedule).
- (5) The relevant assumption is that the company has no liabilities of any kind at any time on that day.
- (6) For this purpose “*liabilities*” includes any share capital issued by the company which falls to be treated for accounting purposes as a liability.
### Relief for expense under paragraph 3 , 23(4A) or 33 otherwise giving rise to carried forward loss
### Relationship of Schedule with section 228K of CAA 2001
### Definitions for purposes of Schedule
### Index of definitions
### Consequential amendments
### Continuing the effect of orders under section 431A(3) of ICTA
### Section 432B apportionment: participating funds
### Transfers of business: excess of assets or liabilities
### Transfers of business: modification of s. 83(2B) of FA 1989
### Surpluses of mutual and former mutual businesses
### Receipts to be taken into account
### Changes in value of assets brought into account: non-profit companies
### Contingent loans
### Basic trust concepts
### Interests in settlements
### Introduction
### General
### Residence of trustees
### Sub-fund settlements
### Amendments of other Acts
### Enterprise investment scheme
### Venture capital trusts
### Corporate venturing scheme
### Application of this Part of this Schedule
### Spreading of adjustment income
### Effect of cessation of business
### Election to accelerate charge
### Liability of personal representatives
### Meaning of “business”
### Application of provisions to partnerships
### Cases where spreading already available
### Application of this Part of this Schedule
### Spreading of adjustment
### Accounting periods of less than twelve months
### Effect of other events bringing accounting period to an end
### Election to accelerate charge
### Meaning of “business” etc
### Application of provisions to partnerships
### Introduction
### General modification
### Conditions
### Entering Real Estate Investment Trust Regime
### Assets, etc
### Profits
### Capital gains
### Leaving Real Estate Investment Trust Regime
### Anti-avoidance
### Manufactured dividends
### Financial statements
### Non-UK resident members
### Takeovers
### Demergers
##### 34
- (1) This paragraph applies in relation to a company if—
- (a) the company ceases to be a member of a group (“Group 1”) to which Part 4 applies,
- (b) at the time immediately after it ceases to be a member of Group 1, either—
- (i) it satisfies Conditions 1 and 2 of section 106 and the conditions specified in sections 107 and 108, or
- (ii) it is a member of another group (“Group 2”) which satisfies those conditions as modified by the provisions of paragraphs 5 to 7 above,
- (c) the company (or the principal company of Group 2) gives a notice under section 109 (or that section as modified by paragraph 8 above) no later than the date on which it ceases to be a member of Group 1, and
- (d) the notice specifies an accounting period which begins on the day on which the company ceases to be a member of Group 1.
- (2) A company may give a notice under section 109 (or that section as modified by paragraph 8 above) in accordance with sub-paragraph (1)(c) even if it does not expect to satisfy Conditions 3 to 6 of section 106 throughout the accounting period specified in the notice.
- (3) Where this paragraph applies, the company shall be treated as a company to which Part 4 applies (or as a member of a group to which Part 4 applies) during the period of six months beginning with the time when it ceases to be a member of Group 1.
- (4) Where this paragraph applies, the following provisions of Part 4 shall not have effect—
- (a) section 111 (or that section as modified by paragraphs 9 and 10 above),
- (b) section 112 (or that section as modified by paragraph 11 above), and
- (c) section 131 (as modified by paragraphs 25 and 26 above).
- (5) But if, at the end of the period of six months mentioned in sub-paragraph (3), Conditions 3 to 6 of section 106 are not satisfied in relation to the company, this paragraph shall not have effect and the company shall be treated as having ceased to be a company to which Part 4 applies (or a member of a group to which Part 4 applies) on the date on which it ceased to be a member of Group 1.
### Introductory
### Assessable profits and allowable losses
### Allowance of exploration and appraisal expenditure
### Interpretation
### Date of delivery or appropriation for shipped oil not disposed of in sales at arm's length
### “The Board”
### Returns by participators
### Gas fractionation
### Aggregate market value of oil for purposes of section 2(5)
### Power to make regulations
### Finance (No. 2) Act 1987
### The designated fraction for the month
### Income and Corporation Taxes Act 1988
### Valuation of oil disposed of or appropriated in certain circumstances.
The following is the Schedule to be inserted as Schedule 19C to ICTA—
### Trusts for bereaved minors and Age 18-to-25 trusts
### Section 71 of IHTA 1984 not to apply to property settled on or after 22nd March 2006
### Section 71 of IHTA 1984 to cease to apply to certain settled property from 6th April 2008
### Aggregation with person's estate of property in which interest in possession subsists
### “Immediate post-death interests” and “transitional serial interests”
### Disabled persons' trusts: meaning of “disabled person's interest” and “disabled person”
### Commencement
### Deemed disposition where omission to exercise a right increases value of another person's estate or of settled property not aggregated with a person's estate
### Potentially exempt transfers: provision in consequence of section 71 of IHTA 1984 not applying to property settled on or after 22nd March 2006
### Person's “estate” not to include certain interests in possession
### Life assurance policies entered into before 22nd March 2006
### Tax where interest in possession ends, or is treated as ending, during beneficiary's life
### Non-aggregation with deceased person's estate of property in which he had interest in possession if property reverts to settlor or passes to settlor's spouse or civil partner etc
### Rate of tax on ending of interest in possession in property settled during settlor's life
### Property entering maintenance fund after death of person entitled to interest in possession
### “Relevant property” not to include property held on trust for a bereaved child
### “Relevant property” to include property held on employee trusts or newspaper trusts if certain interests in possession subsist in the property
### Certain interests in possession to which a person becomes entitled on or after 22nd March 2006 not to be “qualifying interests in possession” for purposes of Chapter 3 of Part 3 of IHTA 1984
### New meaning of “qualifying interest in possession” not to apply in section 72 of IHTA 1984
### No charge under sections 71B, 71E etc where property held on trusts for bereaved child becomes held on trusts for charitable purposes etc
### No postponement of commencement date of settlement where property settled on or after 22nd March 2006 unless settlor, or spouse or civil partner, has immediate post-death interest
### Protective trusts
### Alterations of capital etc of close company where participator holds shares etc in company as trustee of settled property in which an interest in possession subsists
### Close company's interest in possession treated as interest of its participators
### Distributions within two years of person's death out of property settled by his will
### Interpretation of IHTA 1984
### Introductory
### Dispositions
### Secured pension funds
### Liability
### Delivery of accounts
### Payment
### Interest
### Interpretation
### Rates of tax
### Transitional
### Introduction
### Meaning of “pension credit member” etc: person dying before discharge of liability
### Unauthorised payments: former members and sponsoring employers etc
### “Bridging” pensions
### Pension commencement lump sum: scheme pensions under money purchase arrangements
### Short service refund lump sum: protected rights etc.
### Refund of excess contributions lump sum: excess relief at source
### Annuity protection lump sum death benefit: benefits from unsecured pension fund
### Benefit crystallisation events: reaching 75 after designation for unsecured pension
### Availability of individual's lifetime allowance: previous benefit crystallisation events
### Overseas pension schemes: extension of migrant member relief
### Abatement
### Amendments and transitionals
### Transitional provision: uncrystallised rights under paragraph 9 to include separate lump sums
### Transitional protection: taking account of death benefits
### Transitional protection: right to take benefits before normal pension age
### Transitional provisions: minor corrections
### Introduction
### Transfer of chargeable interest to a partnership
### Transfer of chargeable interest from a partnership
### Transfer of chargeable interest from a partnership to a partnership
### Transfer of partnership interest: restriction of charge to property-investment partnerships
### Prevention of double charge where money etc withdrawn from partnership
### Commencement
### Introduction
### Agricultural tenancies variable under statutory provisions
### Backdated lease granted to tenant holding over
### Disapplication of “single lease” treatment where agreement for lease followed by grant
### Disapplication of “new lease” treatment for certain rent increases after fifth year
### Abnormal rent increase after fifth year
### Commencement
## Editorial notes
[^c19091191]: [S. 2(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/2/3) power fully exercised: 1.10.2006 appointed by {[S.I. 2006/2367](https://www.legislation.gov.uk/uksi/2006/2367)}, art. 2
[^c16539921]: [S. 18](https://www.legislation.gov.uk/ukpga/2006/25/section/18) wholly in force at 1.9.2006; [s. 18(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/18/4) in force at Royal Assent; [s. 18(1)-(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/18/1) in force (1.9.2006) by [S.I. 2006/2149](https://www.legislation.gov.uk/uksi/2006/2149), [art. 2](https://www.legislation.gov.uk/uksi/2006/2149/article/2)
[^c19566671]: [S. 19(8)](https://www.legislation.gov.uk/ukpga/2006/25/section/19/8) power fully exercised: 1.6.2007 appointed by {[S.I. 2007/1419](https://www.legislation.gov.uk/uksi/2007/1419)}, art. 2
[^c19543921]: [S. 32(7)-(10)](https://www.legislation.gov.uk/ukpga/2006/25/section/32/7) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 58(1)](https://www.legislation.gov.uk/ukpga/2007/11/section/58/1)
[^c19543941]: [S. 34(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/34/4) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 611](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/611) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19091781]: Words in s. 46(1)(a)(b)(i),(3)(a)(b)(i) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091871]: Words in s. 47(1)(a)(b)(i)(3)(a)(b)(i) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091931]: Words in [s. 51(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/51/1) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091981]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/52/1) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091461]: S. 53(1) power fully exercised: 1.1.2007 appointed by {[S.I. 2006/3399](https://www.legislation.gov.uk/uksi/2006/3399)}, art. 2
[^c19543901]: Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by [The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050)](https://www.legislation.gov.uk/uksi/2007/1050), [reg. 3-12](https://www.legislation.gov.uk/uksi/2007/1050/regulation/3) (with effect [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/1050/regulation/1/2)) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)
[^c19543981]: Words in [s. 65(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/65/3) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 612](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/612) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544011]: Words in [s. 67(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/67/1/c) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 613(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/613/a) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544581]: Words in [s. 67(b)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/67/b/c) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 613(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/613/b) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544601]: Words in [s. 68(1)(d)](https://www.legislation.gov.uk/ukpga/2006/25/section/68/1/d) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 614](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/614) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544631]: [S. 69](https://www.legislation.gov.uk/ukpga/2006/25/section/69) repealed (with effect in accordance with [s. 27](https://www.legislation.gov.uk/ukpga/2007/11/section/27) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(2) Note}
[^c19544651]: Words in [s. 70(9)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9) substituted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/a)
[^c19544721]: Words in [s. 70(9)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/a) repealed (with effect in accordance with [s. 32](https://www.legislation.gov.uk/ukpga/2007/11/section/32) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 32(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/b), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(4) Note}
[^c19546681]: Words in [s. 70(9)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/c) substituted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(5)(c)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/c)
[^c19547051]: [S. 70(9)(ca)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/ca) inserted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(5)(d)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/d)
[^c19548291]: [S. 70(9)(d)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/d) and following word repealed (with effect in accordance with [s. 32](https://www.legislation.gov.uk/ukpga/2007/11/section/32) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 32(5)(e)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/e), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(4) Note}
[^c19548301]: Words in [s. 70(9)(e)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/e) repealed (with effect in accordance with [s. 32](https://www.legislation.gov.uk/ukpga/2007/11/section/32) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 32(5)(f)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/f), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(4) Note}
[^c19548581]: [S. 70(10)-(13)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10) substituted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) for s. 70(10)(11) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(6)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/6)
[^c19548791]: [S. 75](https://www.legislation.gov.uk/ukpga/2006/25/section/75) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 615](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/615), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549001]: S. 90 repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549091]: Words in s. 91(1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549041]: Words in s. 91(1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19559971]: S. 94(5) power fully exercised: 6.4.2007 appointed by {[S.I. 2007/1081](https://www.legislation.gov.uk/uksi/2007/1081)}, art. 2
[^c19549201]: Words in s. 103(1)(b) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 616](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/616) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549221]: Words in s. 106(1) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 2(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/2/a)
[^c19549241]: S. 106(9) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 2(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/2/b)
[^c19549261]: Words in s. 107(1)(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/a)
[^c19549281]: Words in s. 107(1)(b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/b)
[^c19549301]: Words in s. 107(2)(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/a)
[^c19549311]: Words in s. 107(2)(b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/b)
[^c19549321]: S. 107(5) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 3(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/c), {Sch. 27 Pt. 2(17) Note}
[^c19549331]: Words in s. 107(6) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(d)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/d)
[^c19549351]: S. 107(7) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 3(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/c), {Sch. 27 Pt. 2(17) Note}
[^c19550121]: S. 107(7A) inserted (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 617(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/617/b) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19550441]: S. 107(7A) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 3(e)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/e), {Sch. 27 Pt. 2(17) Note}
[^c19550451]: Words in s. 107(8) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(f)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/f)
[^c19550471]: Words in s. 107(9) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(f)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/f)
[^c19550501]: S. 108 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 20(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/20/4)
[^c19550481]: S. 108(2)(b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 4](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/4)
[^c19550571]: S. 109(3)-(5) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 5](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/5)
[^c19092031]: S. 111 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/2) S. 111 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/3) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14)) S. 111 continued (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 14(4)(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14/4/5) S. 111 continued (with modifications) (1.1.2007) by virtue of [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 14(6)(7)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14/6/7)
[^c19550611]: S. 111 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/2) S. 111 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 14](https://www.legislation.gov.uk/uksi/2007/3425/regulation/14) S. 111 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/2) S. 111 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 24(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/24/2)
[^c19092271]: S. 112 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [regs. 7(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/3), [8(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/8/3) S. 112 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(4)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/4) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14)) S. 112 continued (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14){(4)}(5){(6)}(7) S. 112 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 15(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/15/3)
[^c19550691]: S. 112 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 14](https://www.legislation.gov.uk/uksi/2007/3425/regulation/14) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 15(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/15/3) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/3) S. 112 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 24(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/24/2) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 25(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/25/3) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/3)
[^c19093281]: S. 115 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 6(4)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/6/4)
[^c19550741]: S. 115 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 12](https://www.legislation.gov.uk/uksi/2007/3425/regulation/12)
[^c19551781]: Words in s. 115(2)(a) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 6(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/6/b)
[^c19550871]: S. 116(3)(ca) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 7(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/7/a)
[^c19550891]: S. 116(3A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 7(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/7/b)
[^c19093351]: S. 117 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(4)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/4) S. 117 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/5) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19551751]: S. 117 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/4) S. 117 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/4)
[^c19550911]: S. 117(4) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 618](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/618) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19551731]: S. 117(8) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 8](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/8)
[^c19093451]: S. 119 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(1)(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/1/2) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19093481]: S. 119(1) applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/5)
[^c19551801]: S. 119(1) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(5)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/5) S. 119(1) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(5)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/5)
[^c19093501]: S. 120 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/5) S. 120 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(1)(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/1/2) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19551931]: S. 120 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(6)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/6) S. 120 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(6)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/6)
[^c19551851]: Words in s. 120(4)(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 9(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/9/a)
[^c19551871]: S. 120(4)(aa) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 9(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/9/b)
[^c19551891]: S. 120(4A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 9(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/9/c)
[^c19552751]: S. 121(2)(c) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 619](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/619) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19552771]: S. 122 repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 620](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/620), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19552781]: Words in s. 123(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 10](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/10)
[^c19093571]: S. 124 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/6) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19093591]: S. 124(1) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6)
[^c19552801]: S. 124(1)(2) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(7)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/7) S. 124(1)(2) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(7)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/7)
[^c19093621]: S. 124(2) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6)
[^c19093641]: S. 125 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6) S. 125 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(7)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/7) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19552861]: S. 125 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/8) S. 125 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/8)
[^c19093671]: S. 126 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6) S. 126 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(7)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/7) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19552891]: S. 126 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/8) S. 126 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/8)
[^c19552941]: Word in s. 127 substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 12](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/12)
[^c19552921]: S. 126A inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 11](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/11)
[^c19093791]: S. 131 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/2) S. 131 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/3) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19552961]: S. 131 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(9)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/9) S. 131 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(9)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/9)
[^c19552991]: S. 132(2)(3) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 16](https://www.legislation.gov.uk/uksi/2007/3425/regulation/16) S. 132(2)(3) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 26](https://www.legislation.gov.uk/uksi/2007/3425/regulation/26)
[^c19553031]: S. 133(6) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 13](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/13)
[^c19553051]: S. 134(4)(c) repealed (with effect in accordance with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 41](https://www.legislation.gov.uk/ukpga/2007/11/section/41), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 10 para. 14(12)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/12), {Sch. 27 Pt. 2(10) Note}
[^c19553101]: S. 138(4) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 14](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/14)
[^c19553121]: Words in s. 139(1) inserted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 621(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c22565751]: S. 139(1A) inserted (retrospective to 6.4.2007 and with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)](https://www.legislation.gov.uk/uksi/2009/2859), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2859/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2009/2859/article/3/2)
[^c22565771]: Words in s. 139(2) substituted (retrospective to 6.4.2007 and with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)](https://www.legislation.gov.uk/uksi/2009/2859), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2859/article/1/1), [3(3)](https://www.legislation.gov.uk/uksi/2009/2859/article/3/3)
[^c19553181]: Words in s. 139(2) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 621(3)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/a) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553281]: Word in s. 139(2) inserted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 621(3)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/b) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553321]: Words in s. 139(2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 621(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/c), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553341]: Words in s. 139(2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 621(3)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/d), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c22565791]: S. 139(2A) inserted (retrospective to 6.4.2007 and with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)](https://www.legislation.gov.uk/uksi/2009/2859), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2859/article/1/1), [3(4)](https://www.legislation.gov.uk/uksi/2009/2859/article/3/4)
[^c19553631]: S. 139(3)(4) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 621(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/4), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553661]: S. 139(5) repealed (with effect in accordance with [s. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47) of the amending Act and art. 3 of the affecting S.I.) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 14 para. 20](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/20), {Sch. 27 Pt. 2(14) Note}; [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^c16542501]: [S. 172](https://www.legislation.gov.uk/ukpga/2006/25/section/172) wholly in force; [s. 172(1)-(7)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/1)(16)(17) in force at Royal Assent see [s. 172(16)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/16); [s. 172(8)-(15)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/8) in force at 1.11.2007 by [S.I. 2007/2901](https://www.legislation.gov.uk/uksi/2007/2901), [art. 2](https://www.legislation.gov.uk/uksi/2007/2901/article/2)
[^c19566691]: [S. 172(8)-(15)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/8) power fully exercised: 1.11.2007 appointed by {[S.I. 2007/2901](https://www.legislation.gov.uk/uksi/2007/2901)}, art. 2
[^c19553971]: S. 179: definition of "ITA 2007" inserted (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 622](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/622) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19094211]: Words in [Sch. 4 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/4/paragraph/1) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19094311]: Words in [Sch. 5 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/1/1/b) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c22565811]: Sch. 5 para. 6 modified (retrospectively) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2010/33/section/14/8)
[^c19554871]: Words in [Sch. 5 para. 9(4)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/9/4/b) substituted (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 623](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/623) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c22565821]: Sch. 5 para. 11 modified (retrospectively) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2010/33/section/14/8)
[^c19094391]: Words in [Sch. 5 para. 24(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/24/4) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19554061]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/2006/25/schedule/6/paragraph/5) repealed (with effect in accordance with [s. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(14) Note}
[^c19554081]: [Sch. 6 para. 20](https://www.legislation.gov.uk/ukpga/2006/25/schedule/6/paragraph/20) repealed (with effect in accordance with [s. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(14) Note}
[^c19554151]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554181]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554191]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554201]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554211]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554221]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554271]: Words in [Sch. 8 para. 27(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/8/paragraph/27/1) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 624](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/624) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554301]: Words in Sch. 10 para. 1(4) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/2)
[^c19554341]: Words in [Sch. 10 para. 7(3)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/10/paragraph/7/3/b) substituted (with effect in accordance with [Sch. 6 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/5/6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(3)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/3/a)
[^c19554361]: Words in [Sch. 10 para. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/10/paragraph/17/2/b) substituted (with effect in accordance with [Sch. 6 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/5/6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/3/b)
[^c22565831]: Sch. 10 para. 23(4A) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(2)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/2/5)
[^c22565851]: Words in Sch. 10 para. 32(2) substituted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(3)(a)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/3/a/5)
[^c22565871]: Sch. 10 para. 32(3A) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(3)(b)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/3/b/5)
[^c19554371]: Sch. 10 paras. 38A, 38B inserted (with effect in accordance with [Sch. 6 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/5/6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/4)
[^c22565891]: Sch. 10 para. 39(1A) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(a)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/a/5)
[^c22565911]: Words in Sch. 10 para. 39(2) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(b)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/b/5)
[^c22565931]: Words in Sch. 10 para. 39(4) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(c)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/c/5)
[^c22565951]: Words in Sch. 10 para. 39 heading inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/5)
[^c19554891]: [Sch. 11 para. 3](https://www.legislation.gov.uk/ukpga/2006/25/schedule/11/paragraph/3) repealed (with effect in accordance with [Sch. 9](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(9) Note}
[^c19554901]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2006/25/schedule/11/paragraph/4) repealed (with effect in accordance with [Sch. 9](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(9) Note}
[^c19554911]: [Sch. 11 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/11/paragraph/6/2) repealed (with effect in accordance with [Sch. 9](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(9) Note}
[^c16527431]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527441]: Sch. 12 paras. 35-40 in force at 6.4.2007 unless otherwise expressly provided see Sch. 12 para. 41
[^c16527451]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527461]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527471]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527481]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c19554921]: [Sch. 13 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554931]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554941]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/3) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554951]: [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/4) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554961]: [Sch. 13 para. 11](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/11) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554971]: [Sch. 13 para. 14](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/14) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554991]: [Sch. 13 para. 15](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/15) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555001]: [Sch. 13 para. 16](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/16) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555011]: [Sch. 13 para. 17](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/17) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555041]: [Sch. 13 para. 19](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/19) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555051]: [Sch. 13 para. 21](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/21) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555071]: [Sch. 13 para. 22](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/22) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c16542681]: [Sch. 13 para. 28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/28) wholly in force; [para. 28(3)(4)](https://www.legislation.gov.uk/ukpga/2006/25/paragraph/28/3/4) in force at 6.4.2006 and para. 28 otherwise in force at Royal Assent (para. 28(2)(c) having effect from 6.4.2007) see [para. 28(5)-(7)](https://www.legislation.gov.uk/ukpga/2006/25/paragraph/28/5)
[^c19555151]: [Sch. 13 para. 30(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/30/1/b) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555161]: [Sch. 13 para. 37](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/37) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 625](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/625), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555171]: [Sch. 14 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555181]: [Sch. 14 para. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555191]: [Sch. 14 para. 4](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/4) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555201]: [Sch. 14 para. 5](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/5) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555301]: [Sch. 14 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/6) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555311]: [Sch. 14 para. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/7) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555321]: [Sch. 14 para. 8](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/8) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19557731]: Words in [Sch. 15 para. 4(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/15/paragraph/4/1) inserted (with effect as mentioned in [s. 92](https://www.legislation.gov.uk/ukpga/2007/11/section/92) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 91(10)(a)](https://www.legislation.gov.uk/ukpga/2007/11/section/91/10/a)
[^c19557751]: Words in [Sch. 15 para. 4(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/15/paragraph/4/2) substituted (with effect as mentioned in [s. 92](https://www.legislation.gov.uk/ukpga/2007/11/section/92) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 91(10)(b)](https://www.legislation.gov.uk/ukpga/2007/11/section/91/10/b)
[^c19557831]: [Sch. 16 para. 3(3A)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/16/paragraph/3/3A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 15](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/15)
[^c19557881]: Words in [Sch. 17 para. 2(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/2/b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/2)
[^c19558391]: [Sch. 17 para. 5(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/5/2) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 22](https://www.legislation.gov.uk/uksi/2007/3425/regulation/22)
[^c19558161]: [Sch. 17 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/6/2) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 16(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/3), {Sch. 27 Pt. 2(17) Note}
[^c19558181]: [Sch. 17 para. 6(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/6/3) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 16(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/3), {Sch. 27 Pt. 2(17) Note}
[^c19558211]: Words in [Sch. 17 para. 6(4)(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/6/4/5) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/4)
[^c19554021]: [Sch. 17 para. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/7) modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 20(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/20/4)
[^c19558421]: Words in [Sch. 17 para. 14](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/14) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/5/b)
[^c19558471]: Words in [Sch. 17 para. 14](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/14) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 16(5)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/5/c), {Sch. 27 Pt. 2(17) Note}
[^c19558481]: [Sch. 17 para. 19](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/19) repealed (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 626(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/626/2), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19578891]: [Sch. 17 para. 30(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/30/b) and preceding word repealed (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 626(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/626/3), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19094421]: [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 5(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/5/2)
[^c19558521]: [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 9(2)-(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/9/2) [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 11(2)(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/11/2/3) [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 21](https://www.legislation.gov.uk/uksi/2007/3425/regulation/21) [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 22](https://www.legislation.gov.uk/uksi/2007/3425/regulation/22)
[^c19094491]: [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 8(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/8/2) [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 15(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/15/2)
[^c19558571]: [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 15(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/15/2) [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 25(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/25/2)
[^c19559031]: [Sch. 17 para. 32(8)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32/8/c) repealed (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 626(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/626/4), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19559571]: [Sch. 17 para. 34](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/34) and preceding cross-heading inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/6)
[^c19559741]: Sch. 22 para. 11 repealed (with effect in accordance with [Sch. 19](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 3(1) Note}
[^key-a6a7a6bc5879de4c24b8ffd4b1510a5f]: [S. 30](https://www.legislation.gov.uk/ukpga/2006/25/section/30) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 75(4)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/75/4/b)
[^key-562e90a9b0553447a58e5d922f93d05d]: [S. 59(6)](https://www.legislation.gov.uk/ukpga/2006/25/section/59/6) omitted (with effect in accordance with s. 47(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 47(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/section/47/2/b)
[^key-d0fcf7549a85a0f4d922f2befb6066a3]: S. 98(1)(1A) substituted for s. 98(1) (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 156(3)](https://www.legislation.gov.uk/ukpga/2008/9/section/156/3)
[^key-f87d730706c1e4771a67ff9b4cef4b67]: S. 98(3)-(6) substituted for s. 98(3) (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 156(4)](https://www.legislation.gov.uk/ukpga/2008/9/section/156/4)
[^key-0f9aa1a391f083a9047b61880504ebd2]: S. 139(6) omitted (21.7.2008) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 35(2)(b)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/35/2/b)
[^key-0dd022f12d665ef891f7466f56a41eef]: [Sch. 11 para. 8](https://www.legislation.gov.uk/ukpga/2006/25/schedule/11/paragraph/8) omitted (with effect in accordance with Sch. 17 para. 4(1) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 17 para. 3(c)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/3/c)
[^key-d447dc08fc73de1c030d6017a94dbff8]: [Sch. 12 para. 3](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/3) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(j)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/j)
[^key-429b7427bd8c56bbf9d9e698af9bd6b4]: Sch. 12 para. 13 omitted (with effect in accordance with [Sch. 2 para. 22](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/22) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 paras. 21(j)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/j), [55(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/55/h)
[^key-a49061ff25a2d015f92e2366599be9b7]: [Sch. 12 para. 27](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/27) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 55(h)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/55/h)
[^key-27603b909159fa6f33bfd08342b742d9]: [Sch. 12 para. 29](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/29) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(j)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/j)
[^key-c97eaf4c0980bb36564124be50a700d6]: [Sch. 12 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/31) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(j)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/j)
[^key-9c160c3cf13f9b804a7167c6a1560eac]: [Sch. 12 para. 34(2)(d)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/34/2/d) omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 114(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/114/d)
[^key-af61eeb21e8a2ae4e4395178910ed327]: [Sch. 12 para. 36(2)(a)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/36/2/a) omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 7 para. 114(d)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/114/d)
[^key-1f213f52038beb4661dc2024dd6c9952]: [Sch. 12 para. 48(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/48/1) omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [Sch. 2 para. 21(j)](https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/21/j)
[^key-b6e7ef7570bf9a6a8fe649fc56d50663]: S. 98 heading substituted (21.7.2008) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 156(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/156/2)
#### Other avoidance involving losses accruing to companies
#### Repeal of s.106 of TCGA 1992
#### Policies of insurance and non-deferred annuities
#### Interest relief: film partnership
#### Transfer of assets abroad
#### 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
#### Diminishing shared ownership
#### Regulations
#### Amendment of section 30 of the Energy Act 2004
#### Accountancy change: spreading of adjustment
#### Conditions for tax-exempt business
#### Ring-fencing of tax-exempt business
#### Maximum shareholding
#### Distributions: liability to tax
#### Movement of assets into ring-fence
#### Availability of group reliefs
#### Joint ventures
#### Crude oil: power to make regulations
#### Nomination scheme
#### Amendment of Schedule 10 to FA 1987
#### Increase in rate of supplementary charge
#### Ring fence expenditure supplement
#### Rates and rate bands for 2008-09 and 2009-10
#### Purchase of interests in foreign trusts
#### Recycling of lump sums
#### Raising of thresholds
#### Leases
#### 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
#### Meaning of “film” and related expressions
#### Trade profits
#### Extension of restrictions on gift aid payments by close companies
#### Cars with a CO2 emissions figure
#### Mobile telephones
#### Computer equipment
#### Power to exempt use of vouchers or tokens to obtain exempt benefits
#### London Organising Committee
#### Other avoidance involving losses accruing to companies
#### Repeal of s.106 of TCGA 1992
#### Exception to “bed and breakfasting” rules etc
#### Controlled foreign companies and treaty non-resident companies
#### Leases of plant or machinery
#### Disposal of plant or machinery subject to lease where income retained
#### Restrictions on effect of elections under section 266 of CAA 2001
#### Insurance companies
#### Settlements, etc: chargeable gains
#### Profit share agency
#### Profit share agency
#### Diminishing shared ownership
#### Beneficial loans to employees
#### Amendment of section 29 of the Energy Act 2004
#### Amendment of section 30 of the Energy Act 2004
#### Securitisation companies
#### Amendment of section 30 of the Energy Act 2004
#### Securitisation companies
#### Distributions: deduction of tax
#### Manufactured dividends
#### Ring-fencing of tax-exempt business
#### Effect of deemed disposal and re-acquisition
#### Distributions: liability to tax
#### New basis for determining the market value of oil
#### Movement of assets into ring-fence
##### 126A
- (1) This section applies if—
- (a) C (tax-exempt) disposes of an asset to a 75% subsidiary (“S”) of C (residual),
- (b) C (residual) disposes of its interest in S to another company (“P”),
- (c) on the date when it acquires the interest in S, P gives a notice under section 109 (as modified by paragraph 8 of Schedule 17) which specifies an accounting period which begins within the period of six months beginning with the date of the disposal of the asset, and
- (d) this Part begins to apply to the group of which S is a member from the beginning of the specified accounting period.
- (2) P may give a notice under section 109 (as modified by paragraph 8 of Schedule 17) in accordance with subsection (1)(c) even if it does not expect to satisfy Conditions 3 to 6 of section 106 throughout the accounting period specified in the notice.
- (3) Where this section applies—
- (a) sections 111 and 112 shall not apply to the group of which S is a member in relation to the asset disposed of by C (tax-exempt) or in relation to business conducted by the exploitation of that asset, and
- (b) section 125 shall not apply to the disposal of the asset by C (tax-exempt).
- (4) But if, at the end of the period of six months mentioned in subsection (1)(c), Conditions 3 to 6 of section 106 are not satisfied in relation to P, subsection (3) shall be treated as not having had effect.
#### Availability of group reliefs
#### Joint ventures
#### Penalties for failure to give notice, etc
#### New basis for determining the market value of oil
#### Accountancy change: spreading of adjustment
#### Real Estate Investment Trusts
#### Minor or inadvertent breach
#### Section 146: commencement and transitional provisions
@@ -16607,10 +17744,6 @@
#### Taxable property held by investment-regulated pension schemes
#### Raising of thresholds
#### Partnerships
#### Reallocation of trust property as between beneficiaries
#### Demutualisation of insurance companies
@@ -16628,1137 +17761,3 @@
#### International tax enforcement arrangements
#### Repeals
### Availability of relief
### Limits on group relief
### Relief for or in respect of non-resident companies within the charge to corporation tax
### Relief in respect of overseas losses of non-resident companies
### Interpretation of Chapter 4 of Part 10 of ICTA
### Group relief: equity holders and profits or assets available for distribution
### Meaning of conditions in section 403F etc
### Claims for group relief
### Commencement
### Amendments to Schedule 20 to FA 2000
### Amendments to Schedule 12 to FA 2002
### Amendments to Schedule 13 to FA 2002
### Introductory
### Claims to be included in return
### Claims for R&D tax relief
### Claims for relief under Schedule 12 to FA 2002
### Claims for relief under Schedule 13 to FA 2002
### Commencement and transitional provision
### Films to which this Schedule applies
### Activities treated as separate trade
### When the trade begins
### Pre-trading expenditure
### Costs of the film
### Income from the film
### Calculation of profit or loss
### Estimates
### When costs are taken to be incurred
### Exclusion of expenditure relieved under other provisions
### Introduction
### Additional deduction in computing profits of trade
### Qualifying expenditure
### Amount of additional deduction
### Rate of enhancement
### Film tax credits
### Amount of credit
### Payable credit rate
### Payment in respect of film tax credit
### Payment in respect of film tax credit not income
### Trading loss reduced by amount surrendered for film tax credit
### No account to be taken of amounts if unpaid
### Artificially inflated claims for deduction or film tax credit
### Interpretation
### Confidentiality of information
### Wrongful disclosure
### Interest
### Claim to be made in tax return
### Recovery of excessive film tax credit
### Claims for film tax credits
### Introduction
### Certification as a British film
### The UK expenditure condition
### Whether film a limited-budget film
### Time limit for amendments and assessments
### Repeal of rent factoring provisions
### Dividend stripping: subsequent sales etc of rights to receive dividends etc
### Deemed interest: cash collateral under stock lending arrangements
### Quasi-stock lending arrangements and quasi-cash collateral
### Multiple holders of securities subject to sale and repurchase agreement: no relief for deemed manufactured payments
### Structured finance arrangements: factoring of income receipts etc
### Rent factoring of leases of plant or machinery
### Transactions associated with loans or credit
### Structured finance arrangements: chargeable gains treatment of acquisitions and disposals
### Loan relationships: mandatory convertibles
### Loan relationships: computation in accordance with generally accepted accounting practice
### Loan relationships: amounts not fully recognised for accounting purposes
### Shares treated as loan relationships: shares subject to outstanding third party obligations
### Shares treated as loan relationships: application of rules to non-qualifying shares
### Shares treated as loan relationships: redeemable shares
### Creditor relationships and benefit derived by connected persons
### Loan relationships: money debts etc not arising from the lending of money
### Loan relationships: meaning of “fair value” in Chapter 2 of Part 4 of FA 1996
### Loan relationships: continuity of treatment of groups etc
### Loan relationships: repo and stock-lending arrangements
### Derivative contracts: computation in accordance with generally accepted accounting practice
### Derivative contracts: transactions within groups
### Derivative contracts: transactions within groups (fair value accounting)
### Derivative contracts: meaning of “fair value” in Schedule 26 to FA 2002
## Income and Corporation Taxes Act 1988
### Amendments of ICTA: introductory
### Section 741: application subject to sections 741B and 741C
### Exemption from sections 739 and 740: new provision
### Application of sections 741 and 741A
### Just and reasonable apportionment in certain cases
### Section 742: interpretation of the Chapter
## ITTOIA 2005
### Gains from contracts for life insurance etc
### Introductory
### Use for other qualifying activity of plant or machinery previously used for long funding leasing
### Expenditure on plant or machinery for long funding leasing not to be qualifying expenditure
### General exclusions applying to certain sections
### Commencement of leasing under long funding lease: disposal events and disposal values
### Lessee under long funding lease: capital allowances, disposal events and disposal values
### Interpretation of provisions relating to long funding leases
### Cases in which short-life asset treatment is ruled out
### Fixtures
### Introductory
### Special rules for long funding leases
### Introductory
### Special rules for long funding leases
### Application of Chapter 10A for calculating the profits of a property business
### Commencement
### Election for lease to be treated as long funding lease for tax purposes
### Excepted leases
### Extended time limit: the additional conditions
### Events beyond the control of the parties etc
### Pre-existing heads of agreement relating to two or more assets
### Expenditure incurred before passing of this Act where lease is not an excepted lease
### When expenditure is incurred for the purposes of paragraph 21
### When a lease is “finalised”
### When an asset is “under construction”
### Combined assets and constituent assets
### Mixed leases
### Interpretation of this Part
## Income and Corporation Taxes Act 1988
### Petroleum extraction activities: sale and leaseback
### Supplementary charge in respect of ring fence trades
### Leased assets: special cases
## Taxation of Chargeable Gains Act 1992
### Long funding leases: deemed disposals and re-acquisitions
### Restriction of losses: long funding leases of plant or machinery
### Definition of market value
## Finance Act 1997
### Leasing arrangements
## Finance Act 2000
### Tonnage tax: introductory
### Meaning of “finance costs”
### Capital allowances: ship leasing
## Capital Allowances Act 2001
### Withdrawal of first year allowances for lessors of certain plant or machinery
### Plant or machinery treated as owned by person entitled to benefit of contract etc
### Phasing out of overseas leasing rules
### Anti-avoidance: meaning of “finance lease”
### Capital allowances: allocation of expenditure to a chargeable period
### Contents of Schedule
### Commencement
### Income and matching expense in different accounting periods
### Amount of income and expense
### No carry back of the expense
### Meaning of “business of leasing plant or machinery”
### Provision for the purposes of condition A in paragraph 6
### Provision for the purposes of condition B in paragraph 6
### Meaning of “associated company”
### Meaning of “a qualifying change of ownership” in relation to a company
### Qualifying 75% subsidiaries
### Consortium relationships
### No qualifying change of ownership in the case of certain intra-group reorganisations
### Meaning of “company owned by a consortium” etc
### Meaning of qualifying 75% or 90% subsidiary etc
### The amount of the income: the basic amount
### Meaning of “PM” in paragraph 16
### Meaning of “TWDV” in paragraph 16
### Amount to be nil if basic amount negative
### Adjustment to basic amount: qualifying 75% subsidiaries
### Adjustment to the basic amount: consortium relationships
### Migration
### Change in company's interest in business: income treated as received etc
### Amount of income and expense
### Meaning of “business of leasing plant or machinery”
### Meaning of “associated company”
### Meaning of “qualifying change” in company's interest in a business
### Determining the percentage share in the profits or loss of business
### The amount of the income: the basic amount
### Amount to be nil if basic amount negative
### Adjustment of basic amount
### Amount of expense
### Income and matching expense in different accounting periods
### Amount of income and expense
### No carry back of the expense
### Amount of the income
### Meaning of “profits” etc
### Anti-avoidance
##### 38A
- (1) This paragraph applies if—
- (a) a question arises as to the application of this Schedule,
- (b) for the purpose of determining that question regard must be had to amounts (if any) which fall (or would fall) to be shown in any balance sheet of any company in respect of plant or machinery,
- (c) there would (but for this paragraph) be a reduction or increase in any such amount,
- (d) the reduction or increase arises directly or indirectly in consequence of, or otherwise in connection with, any arrangements, and
- (e) the main purpose, or one of the main purposes, of the arrangements is to secure that there is a relevant tax advantage.
- (2) There is a relevant tax advantage if (but for this paragraph)—
- (a) any company would not be regarded for the purposes of any provision of this Schedule as carrying on a business of leasing plant or machinery (whether alone or in partnership),
- (b) the amount of any income which any company is treated as receiving under any provision of this Schedule would be reduced, or
- (c) the amount of any expense which any company is treated as incurring under any provision of this Schedule would be increased.
- (3) For the purpose of determining any question which arises as to the application of this Schedule, the reduction or increase in the amount which falls (or would fall) to be shown in the balance sheet in respect of plant or machinery is to be ignored.
- (4) For the purposes of this paragraph and paragraph 38B a question arises as to the application of this Schedule if a question arises—
- (a) as to whether any company carries on a business of leasing plant or machinery (whether alone or in partnership) for the purposes of any provision of this Schedule, or
- (b) as to the amount (if any) of any income or expense which any company is treated as receiving or incurring under any provision of this Schedule.
- (5) In this paragraph—
- “*arrangements*” includes any agreement, understanding, scheme, transaction or series of transactions—whether or not legally enforceable, andwhether or not the company for which the relevant tax advantage is intended to be secured is a party to the arrangements,
- “*increase*” includes an increase from nil, and
- “*reduction*” includes a reduction to nil.
##### 38B
- (1) This paragraph applies if—
- (a) a company owns any plant or machinery at any time on any day (“*the relevant day*”),
- (b) a question arises as to the application of this Schedule,
- (c) for the purpose of determining that question regard must be had to the amount (if any) which falls (or would fall) to be shown in any balance sheet of the company in respect of the plant or machinery, and
- (d) condition A or B is met.
- (2) Condition A is met if there would (but for this paragraph) be no amount which would fall to be shown in the balance sheet of the company in respect of the plant or machinery.
- (3) Condition B is met if the amount which (but for this paragraph) would fall to be shown in the balance sheet of the company in respect of the plant or machinery is less than the amount which, on the relevant assumption, would fall to be so shown.
- (4) For the purpose of determining any question which arises as to the application of this Schedule, the amount which falls (or would fall) to be shown in any balance sheet of the company in respect of the plant or machinery is to be determined on the relevant assumption (as well as on the other assumptions applicable under other provisions of this Schedule).
- (5) The relevant assumption is that the company has no liabilities of any kind at any time on that day.
- (6) For this purpose “*liabilities*” includes any share capital issued by the company which falls to be treated for accounting purposes as a liability.
### Relief for expense under paragraph 3 , 23(4A) or 33 otherwise giving rise to carried forward loss
### Relationship of Schedule with section 228K of CAA 2001
### Definitions for purposes of Schedule
### Index of definitions
### Consequential amendments
### Continuing the effect of orders under section 431A(3) of ICTA
### Section 432B apportionment: participating funds
### Transfers of business: excess of assets or liabilities
### Transfers of business: modification of s. 83(2B) of FA 1989
### Surpluses of mutual and former mutual businesses
### Receipts to be taken into account
### Changes in value of assets brought into account: non-profit companies
### Contingent loans
### Basic trust concepts
### Interests in settlements
### Introduction
### General
### Residence of trustees
### Sub-fund settlements
### Amendments of other Acts
### Enterprise investment scheme
### Venture capital trusts
### Corporate venturing scheme
### Application of this Part of this Schedule
### Spreading of adjustment income
### Effect of cessation of business
### Election to accelerate charge
### Liability of personal representatives
### Meaning of “business”
### Application of provisions to partnerships
### Cases where spreading already available
### Application of this Part of this Schedule
### Spreading of adjustment
### Accounting periods of less than twelve months
### Effect of other events bringing accounting period to an end
### Election to accelerate charge
### Meaning of “business” etc
### Application of provisions to partnerships
### Introduction
### General modification
### Conditions
### Entering Real Estate Investment Trust Regime
### Assets, etc
### Profits
### Capital gains
### Leaving Real Estate Investment Trust Regime
### Anti-avoidance
### Manufactured dividends
### Financial statements
### Non-UK resident members
### Takeovers
### Demergers
##### 34
- (1) This paragraph applies in relation to a company if—
- (a) the company ceases to be a member of a group (“Group 1”) to which Part 4 applies,
- (b) at the time immediately after it ceases to be a member of Group 1, either—
- (i) it satisfies Conditions 1 and 2 of section 106 and the conditions specified in sections 107 and 108, or
- (ii) it is a member of another group (“Group 2”) which satisfies those conditions as modified by the provisions of paragraphs 5 to 7 above,
- (c) the company (or the principal company of Group 2) gives a notice under section 109 (or that section as modified by paragraph 8 above) no later than the date on which it ceases to be a member of Group 1, and
- (d) the notice specifies an accounting period which begins on the day on which the company ceases to be a member of Group 1.
- (2) A company may give a notice under section 109 (or that section as modified by paragraph 8 above) in accordance with sub-paragraph (1)(c) even if it does not expect to satisfy Conditions 3 to 6 of section 106 throughout the accounting period specified in the notice.
- (3) Where this paragraph applies, the company shall be treated as a company to which Part 4 applies (or as a member of a group to which Part 4 applies) during the period of six months beginning with the time when it ceases to be a member of Group 1.
- (4) Where this paragraph applies, the following provisions of Part 4 shall not have effect—
- (a) section 111 (or that section as modified by paragraphs 9 and 10 above),
- (b) section 112 (or that section as modified by paragraph 11 above), and
- (c) section 131 (as modified by paragraphs 25 and 26 above).
- (5) But if, at the end of the period of six months mentioned in sub-paragraph (3), Conditions 3 to 6 of section 106 are not satisfied in relation to the company, this paragraph shall not have effect and the company shall be treated as having ceased to be a company to which Part 4 applies (or a member of a group to which Part 4 applies) on the date on which it ceased to be a member of Group 1.
### Introductory
### Assessable profits and allowable losses
### Allowance of exploration and appraisal expenditure
### Interpretation
### Date of delivery or appropriation for shipped oil not disposed of in sales at arm's length
### “The Board”
### Returns by participators
### Gas fractionation
### Aggregate market value of oil for purposes of section 2(5)
### Power to make regulations
### Finance (No. 2) Act 1987
### The designated fraction for the month
### Income and Corporation Taxes Act 1988
### Valuation of oil disposed of or appropriated in certain circumstances.
The following is the Schedule to be inserted as Schedule 19C to ICTA—
### Trusts for bereaved minors and Age 18-to-25 trusts
### Section 71 of IHTA 1984 not to apply to property settled on or after 22nd March 2006
### Section 71 of IHTA 1984 to cease to apply to certain settled property from 6th April 2008
### Aggregation with person's estate of property in which interest in possession subsists
### “Immediate post-death interests” and “transitional serial interests”
### Disabled persons' trusts: meaning of “disabled person's interest” and “disabled person”
### Commencement
### Deemed disposition where omission to exercise a right increases value of another person's estate or of settled property not aggregated with a person's estate
### Potentially exempt transfers: provision in consequence of section 71 of IHTA 1984 not applying to property settled on or after 22nd March 2006
### Person's “estate” not to include certain interests in possession
### Life assurance policies entered into before 22nd March 2006
### Tax where interest in possession ends, or is treated as ending, during beneficiary's life
### Non-aggregation with deceased person's estate of property in which he had interest in possession if property reverts to settlor or passes to settlor's spouse or civil partner etc
### Rate of tax on ending of interest in possession in property settled during settlor's life
### Property entering maintenance fund after death of person entitled to interest in possession
### “Relevant property” not to include property held on trust for a bereaved child
### “Relevant property” to include property held on employee trusts or newspaper trusts if certain interests in possession subsist in the property
### Certain interests in possession to which a person becomes entitled on or after 22nd March 2006 not to be “qualifying interests in possession” for purposes of Chapter 3 of Part 3 of IHTA 1984
### New meaning of “qualifying interest in possession” not to apply in section 72 of IHTA 1984
### No charge under sections 71B, 71E etc where property held on trusts for bereaved child becomes held on trusts for charitable purposes etc
### No postponement of commencement date of settlement where property settled on or after 22nd March 2006 unless settlor, or spouse or civil partner, has immediate post-death interest
### Protective trusts
### Alterations of capital etc of close company where participator holds shares etc in company as trustee of settled property in which an interest in possession subsists
### Close company's interest in possession treated as interest of its participators
### Distributions within two years of person's death out of property settled by his will
### Interpretation of IHTA 1984
### Introductory
### Dispositions
### Secured pension funds
### Liability
### Delivery of accounts
### Payment
### Interest
### Interpretation
### Rates of tax
### Transitional
### Introduction
### Meaning of “pension credit member” etc: person dying before discharge of liability
### Unauthorised payments: former members and sponsoring employers etc
### “Bridging” pensions
### Pension commencement lump sum: scheme pensions under money purchase arrangements
### Short service refund lump sum: protected rights etc.
### Refund of excess contributions lump sum: excess relief at source
### Annuity protection lump sum death benefit: benefits from unsecured pension fund
### Benefit crystallisation events: reaching 75 after designation for unsecured pension
### Availability of individual's lifetime allowance: previous benefit crystallisation events
### Overseas pension schemes: extension of migrant member relief
### Abatement
### Amendments and transitionals
### Transitional provision: uncrystallised rights under paragraph 9 to include separate lump sums
### Transitional protection: taking account of death benefits
### Transitional protection: right to take benefits before normal pension age
### Transitional provisions: minor corrections
### Introduction
### Transfer of chargeable interest to a partnership
### Transfer of chargeable interest from a partnership
### Transfer of chargeable interest from a partnership to a partnership
### Transfer of partnership interest: restriction of charge to property-investment partnerships
### Prevention of double charge where money etc withdrawn from partnership
### Commencement
### Introduction
### Agricultural tenancies variable under statutory provisions
### Backdated lease granted to tenant holding over
### Disapplication of “single lease” treatment where agreement for lease followed by grant
### Disapplication of “new lease” treatment for certain rent increases after fifth year
### Abnormal rent increase after fifth year
### Commencement
## Editorial notes
[^c19091191]: [S. 2(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/2/3) power fully exercised: 1.10.2006 appointed by {[S.I. 2006/2367](https://www.legislation.gov.uk/uksi/2006/2367)}, art. 2
[^c16539921]: [S. 18](https://www.legislation.gov.uk/ukpga/2006/25/section/18) wholly in force at 1.9.2006; [s. 18(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/18/4) in force at Royal Assent; [s. 18(1)-(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/18/1) in force (1.9.2006) by [S.I. 2006/2149](https://www.legislation.gov.uk/uksi/2006/2149), [art. 2](https://www.legislation.gov.uk/uksi/2006/2149/article/2)
[^c19566671]: [S. 19(8)](https://www.legislation.gov.uk/ukpga/2006/25/section/19/8) power fully exercised: 1.6.2007 appointed by {[S.I. 2007/1419](https://www.legislation.gov.uk/uksi/2007/1419)}, art. 2
[^c19543921]: [S. 32(7)-(10)](https://www.legislation.gov.uk/ukpga/2006/25/section/32/7) inserted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 58(1)](https://www.legislation.gov.uk/ukpga/2007/11/section/58/1)
[^c19543941]: [S. 34(4)](https://www.legislation.gov.uk/ukpga/2006/25/section/34/4) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 611](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/611) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19091781]: Words in s. 46(1)(a)(b)(i),(3)(a)(b)(i) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091871]: Words in s. 47(1)(a)(b)(i)(3)(a)(b)(i) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091931]: Words in [s. 51(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/51/1) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091981]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/52/1) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19091461]: S. 53(1) power fully exercised: 1.1.2007 appointed by {[S.I. 2006/3399](https://www.legislation.gov.uk/uksi/2006/3399)}, art. 2
[^c19543901]: Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by [The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050)](https://www.legislation.gov.uk/uksi/2007/1050), [reg. 3-12](https://www.legislation.gov.uk/uksi/2007/1050/regulation/3) (with effect [reg. 1(2)](https://www.legislation.gov.uk/uksi/2007/1050/regulation/1/2)) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)
[^c19543981]: Words in [s. 65(3)](https://www.legislation.gov.uk/ukpga/2006/25/section/65/3) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 612](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/612) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544011]: Words in [s. 67(1)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/67/1/c) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 613(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/613/a) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544581]: Words in [s. 67(b)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/67/b/c) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 613(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/613/b) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544601]: Words in [s. 68(1)(d)](https://www.legislation.gov.uk/ukpga/2006/25/section/68/1/d) substituted (6.4.2007 with effect as mentioned in s. 1034(1)) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1034](https://www.legislation.gov.uk/ukpga/2007/3/section/1034), [Sch. 1 para. 614](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/614) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19544631]: [S. 69](https://www.legislation.gov.uk/ukpga/2006/25/section/69) repealed (with effect in accordance with [s. 27](https://www.legislation.gov.uk/ukpga/2007/11/section/27) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(2) Note}
[^c19544651]: Words in [s. 70(9)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9) substituted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(5)(a)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/a)
[^c19544721]: Words in [s. 70(9)(a)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/a) repealed (with effect in accordance with [s. 32](https://www.legislation.gov.uk/ukpga/2007/11/section/32) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 32(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/b), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(4) Note}
[^c19546681]: Words in [s. 70(9)(c)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/c) substituted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(5)(c)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/c)
[^c19547051]: [S. 70(9)(ca)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/ca) inserted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(5)(d)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/d)
[^c19548291]: [S. 70(9)(d)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/d) and following word repealed (with effect in accordance with [s. 32](https://www.legislation.gov.uk/ukpga/2007/11/section/32) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 32(5)(e)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/e), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(4) Note}
[^c19548301]: Words in [s. 70(9)(e)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/9/e) repealed (with effect in accordance with [s. 32](https://www.legislation.gov.uk/ukpga/2007/11/section/32) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 32(5)(f)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/5/f), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(4) Note}
[^c19548581]: [S. 70(10)-(13)](https://www.legislation.gov.uk/ukpga/2006/25/section/70/10) substituted (with effect as mentioned in [s. 32(9)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/9) of the amending Act) for s. 70(10)(11) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 32(6)](https://www.legislation.gov.uk/ukpga/2007/11/section/32/6)
[^c19548791]: [S. 75](https://www.legislation.gov.uk/ukpga/2006/25/section/75) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 615](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/615), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549001]: [S. 90](https://www.legislation.gov.uk/ukpga/2006/25/section/90) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549091]: Words in [s. 91(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/91/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549041]: Words in [s. 91(1)](https://www.legislation.gov.uk/ukpga/2006/25/section/91/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19559971]: [S. 94(5)](https://www.legislation.gov.uk/ukpga/2006/25/section/94/5) power fully exercised: 6.4.2007 appointed by {[S.I. 2007/1081](https://www.legislation.gov.uk/uksi/2007/1081)}, art. 2
[^c19549201]: Words in s. 103(1)(b) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 616](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/616) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19549221]: Words in s. 106(1) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 2(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/2/a)
[^c19549241]: S. 106(9) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 2(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/2/b)
[^c19549261]: Words in s. 107(1)(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/a)
[^c19549281]: Words in s. 107(1)(b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/b)
[^c19549301]: Words in s. 107(2)(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/a)
[^c19549311]: Words in s. 107(2)(b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/b)
[^c19549321]: S. 107(5) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 3(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/c), {Sch. 27 Pt. 2(17) Note}
[^c19549331]: Words in s. 107(6) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(d)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/d)
[^c19549351]: S. 107(7) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 3(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/c), {Sch. 27 Pt. 2(17) Note}
[^c19550121]: S. 107(7A) inserted (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 617(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/617/b) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19550441]: S. 107(7A) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 3(e)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/e), {Sch. 27 Pt. 2(17) Note}
[^c19550451]: Words in s. 107(8) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(f)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/f)
[^c19550471]: Words in s. 107(9) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 3(f)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/3/f)
[^c19550501]: S. 108 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 20(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/20/4)
[^c19550481]: S. 108(2)(b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 4](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/4)
[^c19550571]: S. 109(3)-(5) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 5](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/5)
[^c19092031]: S. 111 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/2) S. 111 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/3) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14)) S. 111 continued (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 14(4)(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14/4/5) S. 111 continued (with modifications) (1.1.2007) by virtue of [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 14(6)(7)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14/6/7)
[^c19550611]: S. 111 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/2) S. 111 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 14](https://www.legislation.gov.uk/uksi/2007/3425/regulation/14) S. 111 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/2) S. 111 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 24(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/24/2)
[^c19092271]: S. 112 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [regs. 7(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/3), [8(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/8/3) S. 112 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(4)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/4) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14)) S. 112 continued (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14){(4)}(5){(6)}(7) S. 112 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 15(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/15/3)
[^c19550691]: S. 112 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 14](https://www.legislation.gov.uk/uksi/2007/3425/regulation/14) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 15(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/15/3) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/3) S. 112 modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 24(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/24/2) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 25(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/25/3) S. 112 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/3)
[^c19093281]: S. 115 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 6(4)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/6/4)
[^c19550741]: S. 115 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 12](https://www.legislation.gov.uk/uksi/2007/3425/regulation/12)
[^c19551781]: Words in s. 115(2)(a) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 6(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/6/b)
[^c19550871]: S. 116(3)(ca) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 7(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/7/a)
[^c19550891]: S. 116(3A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 7(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/7/b)
[^c19093351]: S. 117 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(4)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/4) S. 117 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/5) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19551751]: S. 117 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/4) S. 117 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/4)
[^c19550911]: S. 117(4) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 618](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/618) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19551731]: S. 117(8) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 8](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/8)
[^c19093451]: S. 119 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(1)(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/1/2) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19093481]: S. 119(1) applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/5)
[^c19551801]: S. 119(1) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(5)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/5) S. 119(1) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(5)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/5)
[^c19093501]: S. 120 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(5)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/5) S. 120 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(1)(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/1/2) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19551931]: S. 120 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(6)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/6) S. 120 applied (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(6)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/6)
[^c19551851]: Words in s. 120(4)(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 9(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/9/a)
[^c19551871]: S. 120(4)(aa) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 9(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/9/b)
[^c19551891]: S. 120(4A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 9(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/9/c)
[^c19552751]: S. 121(2)(c) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 619](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/619) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19552771]: S. 122 repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 620](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/620), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19552781]: Words in s. 123(a) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 10](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/10)
[^c19093571]: S. 124 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/6) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19093591]: S. 124(1) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6)
[^c19552801]: S. 124(1)(2) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(7)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/7) S. 124(1)(2) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(7)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/7)
[^c19093621]: S. 124(2) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6)
[^c19093641]: S. 125 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6) S. 125 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(7)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/7) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19552861]: S. 125 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/8) S. 125 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/8)
[^c19093671]: S. 126 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(6)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/6) S. 126 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(7)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/7) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19552891]: S. 126 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/8) S. 126 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(8)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/8)
[^c19552941]: Word in s. 127 substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 12](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/12)
[^c19552921]: S. 126A inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 11](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/11)
[^c19093791]: S. 131 applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 7(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/7/2) S. 131 applied (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 13(3)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/13/3) (subject to [reg. 14](https://www.legislation.gov.uk/uksi/2006/2866/regulation/14))
[^c19552961]: S. 131 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 13(9)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/13/9) S. 131 applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 23(9)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/23/9)
[^c19552991]: S. 132(2)(3) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 16](https://www.legislation.gov.uk/uksi/2007/3425/regulation/16) S. 132(2)(3) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 26](https://www.legislation.gov.uk/uksi/2007/3425/regulation/26)
[^c19553031]: S. 133(6) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 13](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/13)
[^c19553051]: S. 134(4)(c) repealed (with effect in accordance with [Sch. 10 para. 17(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/17/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 41](https://www.legislation.gov.uk/ukpga/2007/11/section/41), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 10 para. 14(12)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/10/paragraph/14/12), {Sch. 27 Pt. 2(10) Note}
[^c19553101]: S. 138(4) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 14](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/14)
[^c19553121]: Words in s. 139(1) inserted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 621(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c22565751]: S. 139(1A) inserted (retrospective to 6.4.2007 and with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)](https://www.legislation.gov.uk/uksi/2009/2859), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2859/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2009/2859/article/3/2)
[^c22565771]: Words in s. 139(2) substituted (retrospective to 6.4.2007 and with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)](https://www.legislation.gov.uk/uksi/2009/2859), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2859/article/1/1), [3(3)](https://www.legislation.gov.uk/uksi/2009/2859/article/3/3)
[^c19553181]: Words in s. 139(2) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 621(3)(a)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/a) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553281]: Word in s. 139(2) inserted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 621(3)(b)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/b) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553321]: Words in s. 139(2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 621(3)(c)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/c), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553341]: Words in s. 139(2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 621(3)(d)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/3/d), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c22565791]: S. 139(2A) inserted (retrospective to 6.4.2007 and with effect in accordance with art. 1(2) of the amending S.I.) by [The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)](https://www.legislation.gov.uk/uksi/2009/2859), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2859/article/1/1), [3(4)](https://www.legislation.gov.uk/uksi/2009/2859/article/3/4)
[^c19553631]: S. 139(3)(4) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 621(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/621/4), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19553661]: S. 139(5) repealed (with effect in accordance with [s. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47) of the amending Act and art. 3 of the affecting S.I.) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 14 para. 20](https://www.legislation.gov.uk/ukpga/2007/11/schedule/14/paragraph/20), {Sch. 27 Pt. 2(14) Note}; [S.I. 2007/2483](https://www.legislation.gov.uk/uksi/2007/2483), [art. 3](https://www.legislation.gov.uk/uksi/2007/2483/article/3)
[^c16542501]: [S. 172](https://www.legislation.gov.uk/ukpga/2006/25/section/172) wholly in force; [s. 172(1)-(7)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/1)(16)(17) in force at Royal Assent see [s. 172(16)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/16); [s. 172(8)-(15)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/8) in force at 1.11.2007 by [S.I. 2007/2901](https://www.legislation.gov.uk/uksi/2007/2901), [art. 2](https://www.legislation.gov.uk/uksi/2007/2901/article/2)
[^c19566691]: [S. 172(8)-(15)](https://www.legislation.gov.uk/ukpga/2006/25/section/172/8) power fully exercised: 1.11.2007 appointed by {[S.I. 2007/2901](https://www.legislation.gov.uk/uksi/2007/2901)}, art. 2
[^c19553971]: S. 179: definition of "ITA 2007" inserted (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 622](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/622) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19094211]: Words in [Sch. 4 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/4/paragraph/1) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19094311]: Words in [Sch. 5 para. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/1/1/b) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c22565811]: Sch. 5 para. 6 modified (retrospectively) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2010/33/section/14/8)
[^c19554871]: Words in [Sch. 5 para. 9(4)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/9/4/b) substituted (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 623](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/623) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c22565821]: Sch. 5 para. 11 modified (retrospectively) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 14(8)](https://www.legislation.gov.uk/ukpga/2010/33/section/14/8)
[^c19094391]: Words in [Sch. 5 para. 24(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/24/4) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 ([S.I. 2006/3265](https://www.legislation.gov.uk/uksi/2006/3265)), {art. 2}
[^c19554061]: [Sch. 6 para. 5](https://www.legislation.gov.uk/ukpga/2006/25/schedule/6/paragraph/5) repealed (with effect in accordance with [s. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(14) Note}
[^c19554081]: [Sch. 6 para. 20](https://www.legislation.gov.uk/ukpga/2006/25/schedule/6/paragraph/20) repealed (with effect in accordance with [s. 47](https://www.legislation.gov.uk/ukpga/2007/11/section/47) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(14) Note}
[^c19554151]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554181]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554191]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554201]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554211]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554221]: [Sch. 7 paras. 1-6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/7/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554271]: Words in [Sch. 8 para. 27(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/8/paragraph/27/1) substituted (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [Sch. 1 para. 624](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/624) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554301]: Words in Sch. 10 para. 1(4) substituted (19.7.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/2)
[^c19554341]: Words in [Sch. 10 para. 7(3)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/10/paragraph/7/3/b) substituted (with effect in accordance with [Sch. 6 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/5/6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(3)(a)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/3/a)
[^c19554361]: Words in [Sch. 10 para. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/10/paragraph/17/2/b) substituted (with effect in accordance with [Sch. 6 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/5/6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/3/b)
[^c22565831]: Sch. 10 para. 23(4A) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(2)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/2/5)
[^c22565851]: Words in Sch. 10 para. 32(2) substituted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(3)(a)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/3/a/5)
[^c22565871]: Sch. 10 para. 32(3A) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(3)(b)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/3/b/5)
[^c19554371]: Sch. 10 paras. 38A, 38B inserted (with effect in accordance with [Sch. 6 para. 2(5)(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/5/6) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 31](https://www.legislation.gov.uk/ukpga/2007/11/section/31), [Sch. 6 para. 2(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/6/paragraph/2/4)
[^c22565891]: Sch. 10 para. 39(1A) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(a)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/a/5)
[^c22565911]: Words in Sch. 10 para. 39(2) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(b)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/b/5)
[^c22565931]: Words in Sch. 10 para. 39(4) inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(c)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/c/5)
[^c22565951]: Words in Sch. 10 para. 39 heading inserted (retrospectively) by [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 56(4)(5)](https://www.legislation.gov.uk/ukpga/2008/9/section/56/4/5)
[^c19554891]: [Sch. 11 para. 3](https://www.legislation.gov.uk/ukpga/2006/25/schedule/11/paragraph/3) repealed (with effect in accordance with [Sch. 9](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(9) Note}
[^c19554901]: [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2006/25/schedule/11/paragraph/4) repealed (with effect in accordance with [Sch. 9](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(9) Note}
[^c19554911]: [Sch. 11 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/11/paragraph/6/2) repealed (with effect in accordance with [Sch. 9](https://www.legislation.gov.uk/ukpga/2007/11/schedule/9) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 2(9) Note}
[^c16527431]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527441]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527451]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527461]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527471]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c16527481]: [Sch. 12 paras. 35-40](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/35) in force at 6.4.2007 unless otherwise expressly provided see [Sch. 12 para. 41](https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/41)
[^c19554921]: [Sch. 13 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554931]: [Sch. 13 para. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554941]: [Sch. 13 para. 3](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/3) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554951]: [Sch. 13 para. 4](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/4) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554961]: [Sch. 13 para. 11](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/11) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554971]: [Sch. 13 para. 14](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/14) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19554991]: [Sch. 13 para. 15](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/15) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555001]: [Sch. 13 para. 16](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/16) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555011]: [Sch. 13 para. 17](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/17) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555041]: [Sch. 13 para. 19](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/19) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555051]: [Sch. 13 para. 21](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/21) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555071]: [Sch. 13 para. 22](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/22) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c16542681]: [Sch. 13 para. 28](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/28) wholly in force; [para. 28(3)(4)](https://www.legislation.gov.uk/ukpga/2006/25/paragraph/28/3/4) in force at 6.4.2006 and para. 28 otherwise in force at Royal Assent (para. 28(2)(c) having effect from 6.4.2007) see [para. 28(5)-(7)](https://www.legislation.gov.uk/ukpga/2006/25/paragraph/28/5)
[^c19555151]: [Sch. 13 para. 30(1)(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/30/1/b) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555161]: [Sch. 13 para. 37](https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/37) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 625](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/625), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555171]: [Sch. 14 para. 1](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/1) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555181]: [Sch. 14 para. 2](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/2) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555191]: [Sch. 14 para. 4](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/4) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555201]: [Sch. 14 para. 5](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/5) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555301]: [Sch. 14 para. 6](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/6) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555311]: [Sch. 14 para. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/7) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19555321]: [Sch. 14 para. 8](https://www.legislation.gov.uk/ukpga/2006/25/schedule/14/paragraph/8) repealed (6.4.2007 with effect as mentioned in [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [s. 1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19557731]: Words in [Sch. 15 para. 4(1)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/15/paragraph/4/1) inserted (with effect as mentioned in [s. 92](https://www.legislation.gov.uk/ukpga/2007/11/section/92) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 91(10)(a)](https://www.legislation.gov.uk/ukpga/2007/11/section/91/10/a)
[^c19557751]: Words in [Sch. 15 para. 4(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/15/paragraph/4/2) substituted (with effect as mentioned in [s. 92](https://www.legislation.gov.uk/ukpga/2007/11/section/92) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 91(10)(b)](https://www.legislation.gov.uk/ukpga/2007/11/section/91/10/b)
[^c19557831]: [Sch. 16 para. 3(3A)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/16/paragraph/3/3A) inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 15](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/15)
[^c19557881]: Words in [Sch. 17 para. 2(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/2/b) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(2)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/2)
[^c19558391]: [Sch. 17 para. 5(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/5/2) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 22](https://www.legislation.gov.uk/uksi/2007/3425/regulation/22)
[^c19558161]: [Sch. 17 para. 6(2)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/6/2) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 16(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/3), {Sch. 27 Pt. 2(17) Note}
[^c19558181]: [Sch. 17 para. 6(3)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/6/3) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 16(3)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/3), {Sch. 27 Pt. 2(17) Note}
[^c19558211]: Words in [Sch. 17 para. 6(4)(5)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/6/4/5) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(4)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/4)
[^c19554021]: [Sch. 17 para. 7](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/7) modified (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 20(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/20/4)
[^c19558421]: Words in [Sch. 17 para. 14](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/14) substituted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(5)(b)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/5/b)
[^c19558471]: Words in [Sch. 17 para. 14](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/14) repealed (with effect in accordance with [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [ss. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), [Sch. 17 para. 16(5)(c)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/5/c), {Sch. 27 Pt. 2(17) Note}
[^c19558481]: [Sch. 17 para. 19](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/19) repealed (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 626(2)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/626/2), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19578891]: [Sch. 17 para. 30(b)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/30/b) and preceding word repealed (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 626(3)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/626/3), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19094421]: [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 5(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/5/2)
[^c19558521]: [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 9(2)-(4)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/9/2) [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 11(2)(3)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/11/2/3) [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 21](https://www.legislation.gov.uk/uksi/2007/3425/regulation/21) [Sch. 17 para. 31](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/31) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 22](https://www.legislation.gov.uk/uksi/2007/3425/regulation/22)
[^c19094491]: [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 8(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/8/2) [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (1.1.2007) by [The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866)](https://www.legislation.gov.uk/uksi/2006/2866), [reg. 15(2)](https://www.legislation.gov.uk/uksi/2006/2866/regulation/15/2)
[^c19558571]: [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 15(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/15/2) [Sch. 17 para. 32](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32) applied (with modifications) (31.12.2007) by [The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425)](https://www.legislation.gov.uk/uksi/2007/3425), [reg. 25(2)](https://www.legislation.gov.uk/uksi/2007/3425/regulation/25/2)
[^c19559031]: [Sch. 17 para. 32(8)(c)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/32/8/c) repealed (6.4.2007 with effect in accordance with [s. 1034(1)](https://www.legislation.gov.uk/ukpga/2007/3/section/1034/1) of the amending Act) by [Income Tax Act 2007 (c. 3)](https://www.legislation.gov.uk/ukpga/2007/3), [ss. 1027](https://www.legislation.gov.uk/ukpga/2007/3/section/1027), [1031](https://www.legislation.gov.uk/ukpga/2007/3/section/1031), [Sch. 1 para. 626(4)](https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/626/4), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/1) (with transitional provisions and savings in [Sch. 2](https://www.legislation.gov.uk/ukpga/2007/3/schedule/2))
[^c19559571]: [Sch. 17 para. 34](https://www.legislation.gov.uk/ukpga/2006/25/schedule/17/paragraph/34) and preceding cross-heading inserted (with effect as mentioned in [s. 52(2)](https://www.legislation.gov.uk/ukpga/2007/11/section/52/2) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 52](https://www.legislation.gov.uk/ukpga/2007/11/section/52), [Sch. 17 para. 16(6)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/17/paragraph/16/6)
[^c19559741]: Sch. 22 para. 11 repealed (with effect in accordance with [Sch. 19](https://www.legislation.gov.uk/ukpga/2007/11/schedule/19) of the amending Act) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 114](https://www.legislation.gov.uk/ukpga/2007/11/section/114), {Sch. 27 Pt. 3(1) Note}
#### Other avoidance involving losses accruing to companies
#### Repeal of s.106 of TCGA 1992
#### Policies of insurance and non-deferred annuities
#### Interest relief: film partnership
#### Transfer of assets abroad
#### Sale etc of lessor companies etc
#### 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
#### Diminishing shared ownership
#### Regulations
#### Amendment of section 30 of the Energy Act 2004
#### Accountancy change: spreading of adjustment
#### Property rental business
#### Conditions for balance of business
#### Maximum shareholding
#### Cancellation of tax advantage
#### Movement of assets out of ring-fence
#### Demergers
#### Insurance companies
#### Crude oil: power to make regulations
#### Nomination scheme
#### Amendment of Schedule 10 to FA 1987
#### Increase in rate of supplementary charge
#### Ring fence expenditure supplement
#### Rates and rate bands for 2008-09 and 2009-10
#### Purchase of interests in foreign trusts
#### Recycling of lump sums
#### Raising of thresholds
#### Leases
#### 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
2007-12-31
Finance Act 2006
2007-11-01
Finance Act 2006
2007-10-01
Finance Act 2006
2007-07-19
Finance Act 2006
2007-06-01
Finance Act 2006
2007-04-06
Finance Act 2006
2007-03-29
Finance Act 2006
2007-01-01
Finance Act 2006
2006-12-29
Finance Act 2006
2006-10-01
Finance Act 2006
2006-09-01
Finance Act 2006
2006-07-19
Finance Act 2006
original version
Text at this date