Finance Act 2007

[^key-92eab80bb1e667aa40acec7ce8d4fd1a]: Sch. 22 para. 12 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)

[^key-925e46e55ce5fa211b37781b59b3c23a]: Sch. 22 para. 13 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)

[^key-755610aed8b8ffb58ea1ca267efae2ce]: Sch. 22 para. 14 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)

[^key-73887fec475a6eed97d37f297faef9b6]: Sch. 22 para. 15 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)

[^key-f58b26c5444a870496e1d2ac84017852]: Sch. 22 para. 16 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)

[^key-2a3df1db5d53931a3198ee4f98cb5e26]: Sch. 22 para. 17 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)

[^key-75bb3c39a94d359a715284374b43e886]: Sch. 7 paras 85, 86 and cross-headings added (with effect in accordance with art. 1(5) of the amending S.I.) by The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), arts. 1(1), 30

[^key-71314e92b0aa74eb855086f6a8eba47b]: Sch. 9 para. 3(2) repealed (with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), art. 1(1), Sch. Pt. 1

[^key-00721194cec3ea4c4c81fc442ff24a2a]: Sch. 24 applied (N.I.) (1.4.2008) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 7(2A)(b), 26(4) (as amended by S.R. 2008/129, regs. 1, 3(a), 4)

[^key-6778552c06b119a633d30ba91a110561]: S. 46(1)-(3) (5)-(7) in force at 6.4.2008 for the purposes of the amendments made by those sub-sections by S.I. 2008/561, art. 2

[^key-6ae19eda9e47b96d6793942a9b6d6088]: Words in Sch. 11 para. 3(10) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 42 (with art. 4)

[^key-38e76338ccb8ec50d8ef450ea2fc5ac4]: Sch. 9 para. 9 has effect as specified by Finance Act 2007 (Schedule 9) Order 2008 (S.I. 2008/379), art. 2

[^key-8901bf349dab2abbe87fd987131ebaa2]: Sch. 9 para. 11 has effect as specified by Finance Act 2007 (Schedule 9) Order 2008 (S.I. 2008/379), art. 2

[^key-c7ea6a618a01ac1c8199a9bea3f8e8c8]: S. 16(6A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 164(3)

[^key-065f5dc38092ab69fb44edff4a5a461d]: Words in s. 16(4)(c) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 164(2)

[^key-cefd228ec961643da9522b693e65338e]: S. 45(4) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 18 para. 5(3)(c)

[^key-e2e5bf679a5be99a907ec19a3c319ea7]: S. 45(5) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 18 para. 5(3)(c)

[^key-7614062c9f4c34748aed0a8892a97a2d]: Sch. 9 para. 17(4A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(4)

[^key-192b1fc0f94c2ca060730b826e5c985c]: Sch. 9 para. 17(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(5)

[^key-34adb81e44aaab0c26938dffc0b414e6]: Word in Sch. 9 para. 17(2) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(2)

[^key-dcf09b8e3184e5d724749b316ed568a5]: Word in Sch. 9 para. 17(3) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(3)(a)

[^key-93ac43f99ad5a068ff1f48cc4d2fa307]: Sch. 9 para. 17(3)(b) and word inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(3)(b)

[^key-f15501bff51b02f65b49a86bc5957b80]: S. 29(1) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(p)

[^key-3eecb30281a137dfd9d70bd4c95b3799]: S. 36 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 28

[^key-86e7487ac346ae29f0f9a698ae14d963]: S. 37 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(c)

[^key-cc67c29904625193182a9a6e14d748b8]: S. 72(14) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 31 para. 10

[^key-fc0363709d8ff7f3af68b43aa4f2fd71]: S. 81 omitted (with effect in accordance with s. 94(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 30 para. 15

[^key-3c7b8af29b071f550bb652283faa2e9b]: S. 91(4) omitted (with effect in accordance with Sch. 22 para. 2(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 22 para. 2(2)(b)

[^key-03234c769fff1edfd55c029f022009ab]: Sch. 7 para. 44 omitted (with effect in accordance with Sch. 17 para. 17(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 17(11)(g)

[^key-5d3697442dadec6025789096f90730da]: Sch. 7 para. 45 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(p)

[^key-7ae775836d75a4ab0bf89191961b5240]: Sch. 7 para. 46 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(p)

[^key-b364bd6fea8f0c2cc9348e2364ad9105]: Sch. 7 para. 78 omitted (with effect in accordance with Sch. 17 para. 27(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 27(2)

[^key-9cf926babe06c571e423a4ff8621127b]: Sch. 9 para. 14(3) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 70(i)

[^key-85944229f21f8c4d80c7be1d436fca52]: Sch. 10 para. 1 omitted (with effect in accordance with Sch. 17 para. 4(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 3(d)

[^key-4320ed92171bfc782c76c283f566ac1c]: Sch. 14 para. 6 omitted (with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(m)

[^key-6a4b6eb93cfc9ed9eb0f82d9460f9a05]: Sch. 24 para. 1 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-a5d6c0264d52cbadd2e989508e9b8001]: Sch. 24 para. 2 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-d56bf136c06b09ad2638664ee11469a2]: Sch. 24 para. 3 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-b81dc7821512896cab71ea9d284c18a8]: Sch. 24 para. 5 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-deb4263ae1d6a277d4c2145263e4c488]: Sch. 24 para. 6 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-aa32f624de5affc3830df5b541d17716]: Sch. 24 para. 7 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-57c9015fa1f9b5eb5bd6c31402457bad]: Sch. 24 para. 8 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-550a9d498581d8379304a064712a6948]: Sch. 24 para. 9 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-8d59122868913db1dea508f84a0cbd37]: Sch. 24 para. 11 in force at 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-e37b9935ea8d5ae30e219c6c0455565a]: Sch. 24 para. 12 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-78690924171b01dccdb62c496b56c139]: Sch. 24 para. 13 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-b0ee77e1f14343a6459c65f170ea033e]: Sch. 24 para. 14 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-c04a011ef14f3c076c701a0220b18edb]: Sch. 24 para. 15 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-17812a04eabc7caf315701e4625717b5]: Sch. 24 para. 17 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-5e0f19fd7ed42e3c23e96abcaa4902fa]: Sch. 24 para. 18 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-152d0b9b28bc5d778f5940f3685c2c4c]: Sch. 24 para. 19 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-40ff6371ab71fb48a84afc94186337b3]: Sch. 24 para. 20 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-5fcc2e626fe1cab887da3ba72f5667be]: Sch. 24 para. 21 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-912ef93f013d482bd1dd52005af35477]: Sch. 24 para. 22 in force at 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-f77d72250be71dbddff7bcfc9fe7c4a1]: Sch. 24 para. 23 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-ca750424684dc6db9a090b3eb2875234]: Sch. 24 para. 24 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-b8ad6ccfffb5152b8930f9a33865406a]: Sch. 24 para. 25 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-991ae5a73716a42e5a020eaa7917e26d]: Sch. 24 para. 26 in force at 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-02e7a5110e4027fca666f80de38c0389]: Sch. 24 para. 27 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-1e929cbbea1088159b23fc1655ea83e5]: Sch. 24 para. 28 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-f0a3ce01952599604caa22d4f0f493b3]: Sch. 24 para. 29 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with arts. 3, 4)

[^key-cda9fd9048db18cdc31ab903743882b3]: Sch. 24 para. 30 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-56c06fde2cafa55420e9ad56cf857b83]: Sch. 24 para. 31 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[^key-1fe65c6d38b4e3b41cc0e19307b1364f]: S. 17 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-1c1daa7adaa2cb58b959b3a7842dff20]: S. 28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-73c4dfe42eb2e3564694d935b1be69d6]: S. 34(1)-(6) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d4af7923893fabca44cbb1c5141992a6]: S. 49 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-515895015cf723bc0120c7a910d22a53]: S. 50 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ba37d13e9f52ad109624b1d5011f5a8f]: S. 58(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-970d40e122a2ba4f00b5a95f6566ba3d]: S. 108(10)(a) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 465

[^key-1097ea807ddf7d688532aaf8d013e2f8]: Words in s. 113 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 723 (with Sch. 2 Pts. 1, 2)

[^key-ae81be204130b5812a3ac16f5cc46843]: Sch. 3 para. 10 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 724, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ca4a26769f9e0fb0e63b1ccd582386f7]: Sch. 5 para. 18 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-8186eff4f61e6a67c30bfecbe2e52791]: Sch. 5 para. 19 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-15d806b3b914389d307955b4b41ae0bd]: Sch. 7 para. 56 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-8033075ced4b2ff2efceafc098837b0b]: Sch. 7 para. 72 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-15422b02fb079ffc66d04b6444b89f29]: Sch. 7 para. 74 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-4be203b957a9cd5da11c3eb26d187f11]: Sch. 7 para. 75 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-f774b5505753eb9d87d3fe18256d7886]: Words in Sch. 7 para. 85(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 725(2)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-eb619b16e30b0a81ee823ecbe63ac355]: Words in Sch. 7 para. 85(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 725(2)(b)(i) (with Sch. 2 Pts. 1, 2)

[^key-27bc9114e7b1ee37e5d4b86010c653ba]: Words in Sch. 7 para. 85(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 725(2)(b)(ii) (with Sch. 2 Pts. 1, 2)

[^key-454fe8d4682b9e0647050e75abdc5617]: Words in Sch. 7 para. 86(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 725(4) (with Sch. 2 Pts. 1, 2)

[^key-39d245cba8b8d3ee26effd282bb13f36]: Words in Sch. 7 para. 86(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 725(4) (with Sch. 2 Pts. 1, 2)

[^key-871351422488722123ec9f7a73ec2ecc]: Sch. 8 para. 20 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-45aba82b8d6daf7560bc95e5742d3f5f]: Sch. 9 para. 1(5) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-57051783e5d77712c4b86ca0b786875c]: Sch. 9 para. 1(2)(g)(h) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-a4ba91dd6ed6d80262069cb90c0416e0]: Sch. 10 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-bfd6c27444613e9326fb4b8a7df73afd]: Sch. 10 para. 14(9) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-08caa93d52a3dfa5828adf18de592428]: Sch. 10 para. 14(10)(c)(d) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3659e2e0cdd67e7e256f774536ed0c33]: Sch. 10 para. 16(8) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-8ce38a03cbd0e19b429607b73379e5e4]: Sch. 10 para. 16(10) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-fc0beb488f565d4116689b4cf6a76cd5]: Words in Sch. 13 para. 1(1) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(2) (with Sch. 2 Pts. 1, 2)

[^key-52bcaefe2df2acead95a2108afe2feec]: Sch. 13 para. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9d95fe7e8340d3beafb278e633dfb2a8]: Words in Sch. 13 para. 14 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(4)(a) (with Sch. 2 Pts. 1, 2)

[^key-503926418fa0a292275bc151336fb270]: Words in Sch. 13 para. 14 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(4)(b) (with Sch. 2 Pts. 1, 2)

[^key-298e41eec689e96bb38fe6a12606e97f]: Words in Sch. 13 para. 14 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(4)(c) (with Sch. 2 Pts. 1, 2)

[^key-739c2b0e382cbd006e07392a206bd5de]: Words in Sch. 13 para. 14 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(4)(d) (with Sch. 2 Pts. 1, 2)

[^key-54a8f33cc5018e5765efef917a419f32]: Words in Sch. 13 para. 14 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(4)(e) (with Sch. 2 Pts. 1, 2)

[^key-cf1d91b7bd97b953f81df6352fa8acdf]: Words in Sch. 13 para. 15(9)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(5) (with Sch. 2 Pts. 1, 2)

[^key-470c99d79724772fad46a6b716bf1713]: Words in Sch. 24 para. 1 inserted (with effect in accordance with art. 3-5 of the commencing S.I.) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(4); S.I. 2009/571, art. 2

[^key-6817e3c5fa2ef0a2c391586017178d77]: Words in Sch. 24 para. 1 inserted (with effect in accordance with art. 3-5 of the commencing S.I.) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(5); S.I. 2009/571, art. 2

[^key-e65ac17adf901df56dbf921def0e1865]: Words in Sch. 24 para. 1 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(6); S.I. 2009/571, art. 2

[^key-4a4d98f8cca44b756cc5a4cb0d08003b]: Sch. 24 para. 1(5) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(7); S.I. 2009/571, art. 2

[^key-d6690a235d3c694404c23b837530f859]: Word in Sch. 24 para. 1(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(2)(a); S.I. 2009/571, art. 2

[^key-f9aa2ac0c5ad94921d844534570afa1c]: Words in Sch. 24 para. 1(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(2)(b); S.I. 2009/571, art. 2

[^key-f2532e1bf9b4e6805898ebd4f0a81bd9]: Words in Sch. 24 para. 1(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(3); S.I. 2009/571, art. 2

[^key-d54cc2f5ebe2b0eb931ce048828ded83]: Words in Sch. 24 para. 2(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 4(2); S.I. 2009/571, art. 2

[^key-dc149e6fd9196ca85dfa8154d2caaf96]: Sch. 24 para. 2(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 4(3); S.I. 2009/571, art. 2

[^key-93d441b1ee21e0df874f6ebc7b50ded0]: Words in Sch. 24 para. 3(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 5(2)(a); S.I. 2009/571, art. 2

[^key-1859852c90a12714101871c94dd033a1]: Words in Sch. 24 para. 3(1) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 5(2)(b); S.I. 2009/571, art. 2

[^key-a7fd350e63ed0bc8358b4aab31b2f1ef]: Words in Sch. 24 para. 3(2) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 5(3); S.I. 2009/571, art. 2

[^key-fd7012ed69e5988e3f0521073f7c41b2]: Words in Sch. 24 para. 5(1) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 7; S.I. 2009/571, art. 2

[^key-37666f7956812ea6214a2021e44c015e]: Words in Sch. 24 para. 6(1) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 8(2); S.I. 2009/571, art. 2

[^key-83e158edc8a5ae28e68bf7b3de1df614]: Words in Sch. 24 para. 6(2) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 8(2); S.I. 2009/571, art. 2

[^key-e6a1ad778d810d2c1cca549dc3fdc12d]: Words in Sch. 24 para. 6(5) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 8(3); S.I. 2009/571, art. 2

[^key-985d88c6cfa494956652aad481c462ad]: Words in Sch. 24 para. 9(1)(b) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 9(3)(b); S.I. 2009/571, art. 2

[^key-91667c4ca4be1ac4054460830d6562a1]: Words in Sch. 24 para. 9(1)(c) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 9(3)(b); S.I. 2009/571, art. 2

[^key-2011478519cc2fad500265927b32dc08]: Words in Sch. 24 para. 9(2)(a) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 9(4); S.I. 2009/571, art. 2

[^key-7ced81dbd5435f2f0f7fb512cdfbe67e]: Word in Sch. 24 para. 11(1) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 10; S.I. 2009/571, art. 2

[^key-e95594e15c97256f80a7927195026de3]: Words in Sch. 24 para. 12(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 11(2); S.I. 2009/571, art. 2

[^key-3e94ce7e08442bb7f21ec1909d2345ca]: Sch. 24 para. 13(1A) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(3); S.I. 2009/571, art. 2

[^key-edd5d8f795fa4fdc170b8e3380a2902e]: Words in Sch. 24 para. 13(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(2)(a); S.I. 2009/571, art. 2

[^key-3eca719983b9fade89b2b4b4593f0f16]: Words in Sch. 24 para. 13(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(2)(c); S.I. 2009/571, art. 2

[^key-93e6daab5d62b547ecbbcb2d4ed16460]: Word in Sch. 24 para. 13(1) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(2)(b); S.I. 2009/571, art. 2

[^key-3606454360853564a4c6a219f8855dac]: Words in Sch. 24 para. 13(3) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(4)(a); S.I. 2009/571, art. 2

[^key-4519ce32fc95cdf6bcc3c43047ecdb7e]: Words in Sch. 24 para. 13(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(4)(b); S.I. 2009/571, art. 2

[^key-893c521349ca39b8838a33c29cbf6934]: Words in Sch. 24 para. 13(3) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(4)(c); S.I. 2009/571, art. 2

[^key-5386cab2c67b3df557e1a765f19757aa]: Words in Sch. 24 para. 13(4) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 12(5); S.I. 2009/571, art. 2

[^key-b97edbf101dc3ec65540d6941c42742d]: Words in Sch. 24 para. 15 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 13(a); S.I. 2009/571, art. 2

[^key-7b51b9953633e6d118e1ea7089be1ce5]: Words in Sch. 24 para. 15 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 13(b); S.I. 2009/571, art. 2

[^key-c74e5793acc0695268daf364eebe3cf5]: Sch. 24 para. 28(fa) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(5); S.I. 2009/571, art. 2

[^key-38b4a76806d95c341d6e9b08a7035b82]: Word in Sch. 24 para. 28(c) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(2); S.I. 2009/571, art. 2

[^key-12a2877f7d03298c38f971628f5b70ca]: Sch. 24 para. 28(c)(iv) and preceding word inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(2); S.I. 2009/571, art. 2

[^key-0faf9ace9675591c8c1fe13b93ed6d18]: Words in Sch. 24 para. 28(f) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(4); S.I. 2009/571, art. 2

[^key-816fedd699566e0f88f825df8bd33de8]: Words in Sch. 24 para. 28(fa)(iv) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(d) (with Sch. 2 Pts. 1, 2)

[^key-9c2f6784ba4253b16b64c22efae414ce]: Words in Sch. 24 para. 28(fa)(i) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(a) (with Sch. 2 Pts. 1, 2)

[^key-57b626110e99f045ff046a569b4bf413]: Words in Sch. 24 para. 28(fa)(ii) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(b) (with Sch. 2 Pts. 1, 2)

[^key-f17669cad999d7c6d4fbc23630843b14]: Sch. 24 para. 28(fa)(iii) omitted (with effect in accordance with s. 1329(1) of the amending Act) by virtue of Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(c) (with Sch. 2 Pts. 1, 2)

[^key-d0e0557923682d9819b252ad907c3acf]: Word in Sch. 24 para. 22 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 18; S.I. 2009/571, art. 2

[^key-c59b7410263b4ef12620a1c661245c01]: Words in Sch. 24 para. 21 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(a); S.I. 2009/571, art. 2

[^key-549364455da2f9a1165233bf5a297cbf]: Word in Sch. 24 para. 21 inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(b); S.I. 2009/571, art. 2

[^key-ce6f7b14e315d8107fe76aace6970e0b]: Words in Sch. 24 para. 21 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(c); S.I. 2009/571, art. 2

[^key-2b01f8f5cd94e73a01c2740cb42e0e98]: Words in Sch. 24 para. 19(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 16(2); S.I. 2009/571, art. 2

[^key-a3ae73d50a6df28757591dbe6056307c]: Sch. 24 para. 19(5) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 16(3); S.I. 2009/571, art. 2

[^key-cdbcbf78d74c13bd4540991cf3ee4325]: Words in Sch. 24 para. 18(3) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 15; S.I. 2009/571, art. 2

[^key-ae27d2820cb6bac26b880e7a1f12407d]: Sch. 5 paras. 11-16 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-7364acef6cafdd9dce1ebe5b5e8a6bba]: Sch. 7 paras. 65-67 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9bd25f5c005868ae9aa653645f535929]: Sch. 7 para. 85 cross-heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 725(3) (with Sch. 2 Pts. 1, 2)

[^key-ba5186c116b6b861d6c5646ad94709b6]: Sch. 7 para. 86 cross-heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 725(5) (with Sch. 2 Pts. 1, 2)

[^key-c0194a56159c1baca0beaafbe483ceb8]: Sch. 8 paras. 25-27 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-401dfcdbb5e5744f39b950dfb7c799dc]: Sch. 13 paras. 2-5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-e773f545354997ffed207409d101226b]: Sch. 13 paras. 7-10 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 726(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d981440ebf115a15fce59480264eded3]: Sch. 14 paras. 14-18 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-40160fbc884eb3b07f60c87d9130fefa]: Sch. 24 para. 1A and cross-heading inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 3; S.I. 2009/571, art. 2

[^key-7fba82e3fbfa2592dca42913dad65a4f]: Sch. 24 para. 23A inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 19; S.I. 2009/571, art. 2

[^key-4673996983c1d8862ce713f082cb984b]: Words in Sch. 24 para. 12 cross-heading inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 11(4); S.I. 2009/571, art. 2

[^key-e4778c0b5157bee38b23ab7f99d79886]: Sch. 24 para. 17(5A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(5)

[^key-218a943c8135ba8fc5b89d79a1608615]: Word in Sch. 24 para. 17(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(2)

[^key-716f0c5a8d9ad8526b498cb1b9047869]: Word in Sch. 24 para. 17(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(2)

[^key-15807c97882c57a8c0ea5883507e208f]: Word in Sch. 24 para. 17(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(2)

[^key-1d32055ad6d43ac9a5d38897d92281c0]: Word in Sch. 24 para. 17(4)(a) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(a)

[^key-20ee225e351adae875b43dee38d0b0dd]: Word in Sch. 24 para. 17(4)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(b)(i)

[^key-dd6d7814419f3c036dc29cad74fe3146]: Words in Sch. 24 para. 17(4)(b)(i) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(b)(ii)

[^key-753de7b4748c8eedff5e7a1120528ba4]: Word in Sch. 24 para. 17(4)(b)(ii) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(b)(iii)

[^key-8730463c91b75013045322113b82d1c7]: Word in Sch. 24 para. 17(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(4)

[^key-1231c6bbc280e4f258ccd6ed49724f53]: Sch. 24 para. 16 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 466

[^key-5d370565031f90938b68015bc7560566]: Sch. 24 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(b), 35(4), 54(8)(b)

[^key-491a887b61aa50b27950c40f00c48ac2]: Sch. 24 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(b), 40(4), 59(8)(b) (with reg. 1(4)(6))

[^key-44bd3372dfe2988acdf242ba7ae8bf13]: Sch. 25 para. 17(4) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 114(16)(b)(17) (with s. 114(18))