Finance Act 2007

[^key-5a2845628dc20e56874080b0738e4ee5]: S. 9(2) omitted (retrospective to 1.6.2009) by virtue of Finance Act 2009 (c. 10), s. 22(11)(b)(12)

[^key-983a973638c4a487380c9e1a0b9268c2]: S. 9(4) omitted (retrospective to 1.6.2009) by virtue of Finance Act 2009 (c. 10), s. 22(11)(b)(12)

[^key-eace85524aaafb2b516c113aed37b4b5]: S. 12 omitted (with effect in accordance with Sch. 5 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(d)

[^key-b86cdab1b4fcfea8da10622352f7422c]: Sch. 7 para. 56 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(i) (with Sch. 16 paras. 78)

[^key-e21c4dd18f7d141c907ce90c01503f9b]: Sch. 24 para. 2(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 2

[^key-85b547563bcb4dae8d0bb901a101d9b5]: Sch. 24 para. 5(4)(b) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 3

[^key-95012af8b20f1e8679c28338d1dad32d]: Words in Sch. 24 para. 9(1)(b) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 4

[^key-8e0016e6ed1a7cc0a8c352050d0be54d]: Words in Sch. 24 para. 9(1)(c) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 4

[^key-61682a8a429b06b1847ea7460318015c]: Sch. 24 para. 13(7) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 5

[^key-b1ab3a61a6f4ac3380eb44ef13ceb07d]: Sch. 24 para. 16(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 6

[^key-d726c68961b52e231a10638d3101e02b]: Sch. 24 para. 19(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(3)

[^key-2140b3a76fc50e46072b8f418256e629]: Sch. 24 para. 19(6) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(4)

[^key-27ed8e67f02702f27dff4f5486489a65]: Words in Sch. 24 para. 19(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(2)(a)

[^key-ec0e93585c86460ed5430e5d6591a110]: Sch. 24 para. 19(3)(aa) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(2)(c)

[^key-e33063451adcc1ccf530c9787f51ae9f]: Word in Sch. 24 para. 19(3)(a) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 57 para. 7(2)(b)

[^key-4e931ed1b6a9e0e1840193beb437e633]: Sch. 24 para. 28(da) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 57 para. 8

[^key-0ee2e13a359ffb69d8b2f5c41b4a9635]: Words in Sch. 24 para. 30 substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 9

[^key-cc99f221ca9534469b66c805a0476cb0]: Words in Sch. 24 para. 31 substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 9

[^key-6210c4a266fdf28fc71c8faa928c8618]: Sch. 11 para. 2(7) substituted for Sch. 11 para. 2(7)(8) (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 53

[^key-fe263fb2d54eda77ca27ff7fc63a1fcc]: Sch. 13 para. 14(6) applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 9 paras. 43(3)45(2) (with Sch. 9 paras. 1-9, 22)

[^key-29b99981a05a84f04506bc72e62c7ecd]: Sch. 13 para. 14(6) applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 2 para. 88(3) (with Sch. 2)

[^key-962767c2c65e9235d50062348828f7dd]: Sch. 5 paras. 3-7 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

[^key-bb3525be207a57b6fc4af388405bcdda]: Sch. 5 paras. 3-7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-9e57ec6393f660b9cd6e2e0a3a72d7dc]: Sch. 7 paras. 48-53 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-bafbc0b900ac18121b4ded8d8b6aaddf]: Sch. 17 paras. 1-17 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-19f32c065a39c372b01f17109cacee0c]: S. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 574, Sch. 3 Pt. 1 (with Sch. 2)

[^key-d2ebe238cc3dc35deef3b936ea970976]: S. 27(5) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2c06bc0b8abaffc6255eca2eac5ee59e]: S. 35 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-2d3a3dae72a7477a6625995de7844b70]: S. 53(11) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

[^key-3ce3f78e60be64bb346ebdbcd3c0d9a3]: S. 53(12) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d0d4876b867e5c056dbbc4a09c753923]: S. 53(13)(14) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-0b794bfaa50758b988b709d2ebeb55e5]: S. 53(1)-(10) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-dded001da239539b884f310278a3afbc]: S. 54 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-617288f140dc0eb6d67a1ee7f83c6fc7]: S. 57(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9ea5ac8241ed7456fbcca01275006c4e]: S. 57(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-97bebb4fa956dccd0251495f8917350e]: S. 57(6)(7) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-815edea985fc9d2e28cf11dac5037ad2]: S. 59(4)-(6) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-2f57d1343a0a693c277d5d692bb69790]: S. 60(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-f422f1b771e4ba68ed2bf7260d9616a1]: S. 91(6)(b) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(e); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-1e5526729f3565d4fab60d2bafcef10f]: Sch. 5 para. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-00522ae94c92418923f05c5f0d6ef98b]: Sch. 5 para. 17(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-21f9ea0ec70ff5c765271f44fee8fbea]: Sch. 5 para. 17(4) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

[^key-b2abea5639382c32773c366b1ca90112]: Sch. 6 paras. 1, 2 repealed (1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-13d68ce0345bc0e3d12ec5c116bd5cc7]: Sch. 7 para. 54 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a5fa479cf365a7ea693217cb20b28716]: Sch. 13 para. 13 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 115, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-1f55641341c2529cb911d18270624ba7]: Sch. 14 paras. 2, 3 repealed (1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-534f5a9b8ff137900f1b9c9fa12db43f]: Sch. 14 para. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-c14cbca83a15188e7ac9486c03dd5a0b]: Sch. 14 para. 9 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

[^key-0484f221f6fd896672217f686353ddfd]: Sch. 14 para. 10 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-1e7df39effb81111573fb692f43726af]: Sch. 16 para. 11(3)(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-69e43092dc639ecd3caeabf0af61839b]: Words in Sch. 24 para. 5(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 575(a) (with Sch. 2)

[^key-3812d7d25cc729046554a7e3a95095e9]: Words in Sch. 24 para. 5(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 575(b) (with Sch. 2)

[^key-d07e2d255edd1c16e8faaefe1dfa8574]: Sch. 25 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0d458f5d49eb3d463bae882258a5bb01]: Sch. 26 para. 2 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-44add8966c6974cae9f0cca62862917d]: Sch. 26 para. 7(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5e3824e18ee367ca4835d5fdbdbe3f4c]: Sch. 26 para. 7(4)-(9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-feabeadea0eaab813166ba2557dc411a]: Sch. 24 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 37

[^key-9997310dc33abea1a22f7b5af94454c8]: S. 4 omitted (8.4.2010) by virtue of Finance Act 2010 (c. 13), s. 8(2)(b)

[^key-2d1c2536790495ab57269befdb20a6d5]: Sch. 26 para. 12(11) omitted (with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 12 para. 13

[^key-89da9a44a827cfa4829ee54fe5ffcc86]: Words in Sch. 18 para. 7(7) substituted by Equality Act 2010 (c. 15) Sch. 26 para. 95(a) (as inserted (E.W.S.) (1.10.2010) by S.I. 2010/2279, art. 1(2), Sch. 1 para. 6 (with S.I. 2010/2317, art. 2))

[^key-0ff52de27d7a18d7adb44acf068d0676]: Words in Sch. 18 para. 7(7) substituted by Equality Act 2010 (c. 15) Sch. 26 para. 95(b) (as inserted (E.W.S.) (1.10.2010) by S.I. 2010/2279, art. 1(2), Sch. 1 para. 6 (with S.I. 2010/2317, art. 2))

[^key-30de887980e3a89c4cbfda695c06dd5b]: Words in Sch. 24 para. 1 inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 12(2)

[^key-34071c78ab6d4ab921acc5c75846e491]: Words in Sch. 24 para. 1(5) inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 12(3)

[^key-928801752b709de7160fbaf2d3c32c83]: Sch. 24 paras. 4-4D substituted for Sch. 24 para. 4 (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 2; S.I. 2011/975, art. 2(1) (with art. 3)

[^key-300291d9bb229811523124b5377a36ae]: Sch. 24 paras. 21A, 21B and cross-headings inserted (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 5; S.I. 2011/975, art. 2(1) (with art. 3)

[^key-1d91c6da6014999d2836617c392fdc45]: Sch. 24 para. 23B inserted (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 6; S.I. 2011/975, art. 2(1) (with art. 3)

[^key-452e581f944d5109092bff682684d341]: Sch. 24 para. 10 substituted (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 3; S.I. 2011/975, art. 2(1) (with art. 3)

[^key-aafd48adee3dac01ff6d896133cfe1c9]: Sch. 24 para. 12(4)(5) substituted for Sch. 24 para. 12(4) (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 4; S.I. 2011/975, art. 2(1) (with art. 3)

[^key-6997539842c323f1c6c199ee19f06a06]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3), 4(2), 6(4)(5))

[^key-9ba22717d13ca181c0f2e3f687cab74e]: Word in s. 110(4) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 3

[^key-57c780aec46eb0ce6722254b8d605612]: Sch. 19 paras. 13-15 omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-d551398e4969e693a55b92d63432db99]: Sch. 19 paras. 20-26 omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-37b32878621acf0fe32d1aa7432ca89a]: S. 60(1)(b) omitted (with effect in accordance with s. 41(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 41(3)

[^key-b77062f7441109ba83cc222b58789f36]: Sch. 19 para. 2(3) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-233d5ee72cee0484108ab856a3caaf22]: Sch. 19 para. 4 omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-1d769a9ae8f1ad3ed6f10808fd342296]: Sch. 19 para. 11 omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-f17d71bb852d193f3d6466f55be81762]: Sch. 19 para. 12(2) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-ee772bb855698543af01af614edb7062]: Sch. 19 para. 12(5) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-6b4a63b0f337ee61aabff1d94f9d0fd0]: Sch. 19 para. 16(2)-(4) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-35f5c4aefd3d0d7c24fb1c4a10d89db9]: Sch. 19 para. 16(6) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-cd6efba7df0ab0e32546b4cd7340e233]: Sch. 19 para. 18(4) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-c66f24a8b119174a04e8a459f1d86e67]: Sch. 19 para. 29(2) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-4c49ceeb8d1054abb22c4df35822a229]: Sch. 19 para. 29(4)(5) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)

[^key-8615fc3e2c4bf9ea77b3f5453bb71223]: Sch. 20 para. 11(3) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(ii)

[^key-172eff4a7f80dcbf35672ac166c3a16f]: Sch. 20 para. 13 omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(ii)

[^key-69cfcb27dd96b0c66997850c039d6426]: Sch. 24 applied (6.4.2008) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 81(1)(1A), Sch. 4 paras. 21A(8), 21D(9), 21F(12), 22(7), 31(8) (as amended by S.I. 2008/636, reg. 7; S.I. 2010/721, reg. 4; S.I. 2012/821, reg. 11)

[^key-d011e0f9cfa31243d8719e855ae5963a]: Sch. 7 paras. 8-14 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-40bdd66ac8722a0ee1487dbef6587c42]: Sch. 7 paras. 21-23 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-eedf0518259a767742675b7d8a3845c4]: Sch. 7 paras. 31-33 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-8da1b4e70bb0fa5832e82426f851c883]: Sch. 7 paras. 35-38 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-099ed5d8124a7a88b21707f16fe14f80]: Sch. 7 paras. 57-59 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-807fa09b19c7eb4132267f8a12cbb8d1]: Sch. 7 paras. 80-84 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-7468db2fb23356d951fe2a6f8ba59d28]: Sch. 8 paras. 2-6 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(ii)

[^key-c252a8c61ac02bb6a57c160b15a1f788]: Sch. 8 paras. 11-16 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(ii)

[^key-f0b713ac6f01bf9e72b134b71124a965]: Sch. 9 paras. 4-8 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-e2d37dbbadd404822362e8022596f3b5]: Sch. 10 paras. 11-13 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iv)

[^key-5ac6f620a72914836d5c11231a38b8ff]: Sch. 12 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(e)(iii)

[^key-2456881c1d6787f0f036e6909289cba2]: S. 44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(e)(i)

[^key-2098cd38804aa779c8ead8fda0779e52]: Sch. 7 para. 3 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-5ff7403af6bc4b9893fcd5a0e410036d]: Sch. 7 para. 6 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-10a61e3e2ea7cca41ccd6add6fa2737d]: Sch. 7 para. 16 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-3febc8ce9058b4675d982e417d4350c1]: Sch. 7 para. 17 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-e3699fc85eedd7ab0d4a15eaf3e1c78b]: Sch. 7 para. 19 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-318db6014201190b8439aba0b287db79]: Sch. 7 para. 25 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-6fd9613b3dfe5f3121108495fe482759]: Sch. 7 para. 26 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(i)

[^key-06299c2027b005bcc129e893949dbe1f]: Sch. 7 para. 40 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(e)(ii)

[^key-6a627723ddd009fe67b17610223abb28]: Sch. 7 para. 43 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(e)(ii)

[^key-b6993296163373e190f491d8f70da854]: Sch. 8 para. 8 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(ii)

[^key-64a7044159dd2d80bec5ff5d370ac66d]: Sch. 8 para. 9 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(ii)

[^key-1868cb293d5ba9eba9fa4b3f26c8aef1]: Sch. 8 para. 28 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(ii)

[^key-dbdee66877ff87b12e293f55e55a26cc]: Sch. 8 para. 29 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(ii)

[^key-069bb55391f9552d29493280f5dc3311]: Sch. 9 para. 1(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-7ce9e35c0e325c0d4f26e092bfb8dde0]: Sch. 9 para. 1(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-eacedf342b84bc88ed4142ea82832bf9]: Sch. 9 para. 3(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-b2314034996d71cbffe5b562efc041a1]: Sch. 9 para. 3(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-dec0559bea3ea6601ac7dd83d04a503f]: Sch. 9 para. 10 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-72d24131b26a5ca51359908f509f0f6e]: Sch. 9 para. 11(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-e9c4420e6d78de887d22f4381bc0d076]: Sch. 9 para. 12 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-55b46d04d0777f0c306b69fa11c53eb1]: Sch. 9 para. 15 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-3c2238dbadd8b7858e9be2977c6c75e3]: Sch. 9 para. 16 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iii)

[^key-d99b9b530f18028f1e9e84f945069336]: Sch. 10 para. 2(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iv)

[^key-93af9240b448940c13d07cfd0fc9ec01]: Sch. 10 para. 4 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iv)

[^key-ef2fed03f17bba420a50fcdc17187bdf]: Sch. 10 para. 15(1)-(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(p)(iv)

[^key-f0e1e668f775d170062b891b7f32bd99]: Sch. 11 para. 3(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 23(2) (with Sch. 20 para. 50(9))

[^key-f63f89b46abd168c8e41cc272876149f]: Sch. 11 para. 3(2)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 23(3) (with Sch. 20 para. 50(9))

[^key-7366cd526481bcdfcb5f29d2b14cbd9d]: Words in Sch. 24 para. 1 inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 29

[^key-ed479ed8d74be0893027241ecec9cca7]: Word in Sch. 24 para. 21A(4)(b) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), s. 219(a)

[^key-2c945b02bccb62eaa78aa5fe1965082b]: Sch. 24 para. 21A(4)(d)(e) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 219(b)

[^key-2057cd8ee5d402efe8c6aa1cda51551b]: S. 16(3) repealed (14.11.2012) by The Community Emissions Trading Scheme (Allocation of Allowances for Payment) Regulations 2012 (S.I. 2012/2661), regs. 1, 6(1)(a) (with reg. 6(2))

[^key-0d415ce13a7a76836b2820881a3d38ba]: Sch. 24 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 15

[^key-9c5e2b30151bb9ed09d3c1c8f7e57923]: Sch. 14 paras. 22, 23 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 14

[^key-678164e985598fffd95b090bafaa1930]: Words in Sch. 24 para. 1 inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 6

[^key-7d7370c6ea09956947ef2789d744422f]: Words in Sch. 24 para. 13(1)(c) inserted (with effect in accordance with Sch. 50 para. 16(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 1(2)

[^key-12fbcb74afb2ba71f26325712ec64cad]: Sch. 24 para. 13(1ZA)-(1ZD) inserted (with effect in accordance with Sch. 50 para. 16(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 1(3)

[^key-1263e4c09b79ba3ef0f6478341ebf8ae]: Sch. 24 para. 28(fa)(ia) inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 8

[^key-933003439d1035e36b83e868e8242928]: Sch. 24 para. 28(fa)(iva)(ivb) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 7, 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

[^key-a0827c8f6dbfddc6a66597d4c64e40c2]: Word in Sch. 24 para. 28(fa)(iv) omitted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 18 paras. 7, 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

[^key-622b4e4fdcb8a6337bab376e845d9f2c]: Sch. 24 para. 9 modified by 1994 c. 23, Sch. 3BA para. 34 (as inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1)

[^key-014ec59ed371facced8a093d85f16026]: Sch. 24 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(a)

[^key-cd5b04cc58ffe07c72dce9f72e07c5b6]: S. 107(5A) inserted (with effect in accordance with s. 299(2) of the amending Act) by Finance Act 2014 (c. 26), s. 299(1)

[^key-2151342c774857c75acb460de8bf7bb2]: Sch. 24 para. 12(2A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 3

[^key-c6f4f98087a32dbe9d0f25c4b5ee73d0]: Word in Sch. 24 para. 28(fa)(ivb) omitted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 4 paras. 8, 16; S.I. 2014/2228, art. 2

[^key-9415af62e4370876025c2d52170893b7]: Sch. 24 para. 28(fa)(ivc) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 8, 16; S.I. 2014/2228, art. 2

[^key-43e92994fc57df9ca22deeffc059b78d]: Sch. 19 para. 28(2)(a) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(b)

[^key-769faff4a667393278144e0bf57a9235]: Sch. 24 applied by 1993 c. 34, Sch. 20A para. 9A(6) (as inserted (19.12.2014) by The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133), regs. 1, 5(4))

[^key-4967c2d465b7f38a2b61997999beaf12]: Sch. 24 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

[^key-d18a8623cbe4ca6f063cce0d5f4b7c84]: Sch. 24 applied (with modifications) by 1992 c.7 (N.I.) s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

[^key-3770906b702e14f93ad3fff574d8c0f6]: Sch. 24 para. 21C and cross-heading inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 56(3)

[^key-c77840a7b62b21c0a3844866b99f66ba]: Words in Sch. 24 para. 1(4) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 56(2)

[^key-983029e5f0c96c6ae08bc16224100ef0]: Sch. 26 para. 4 has effect as specified by The Finance Act 2007, Schedule 26, Paragraphs 4 and 5 (Valuation of Shares) (Appointed Day) Order 2015 (S.I. 2015/635), art. 2

[^key-df1330cb71eaa9cfeaed262fcdd5a5ee]: Sch. 26 para. 5 has effect as specified by The Finance Act 2007, Schedule 26, Paragraphs 4 and 5 (Valuation of Shares) (Appointed Day) Order 2015 (S.I. 2015/635), art. 2

[^key-e270b84370b0b97729977549c183a74b]: Sch. 24 para. 4AA inserted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 4; S.I. 2016/456, art. 3(1)

[^key-6710152f5e0abb040c46af45c5e34cd6]: Sch. 24 para. 4A(4A)(4B) inserted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 3(5); S.I. 2016/456, art. 3(1)

[^key-17acb2b95c4a710af70187d7be78e166]: Words in Sch. 24 para. 4A(2)(a) inserted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 3(3)(a); S.I. 2016/456, art. 3(1)

[^key-889ed7ab75e0b5d844001cc7262a3b02]: Words in Sch. 24 para. 4A(2)(c) substituted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 3(3)(b); S.I. 2016/456, art. 3(1)

[^key-26a93f55c34254d4a937ce9588e45a2c]: Words in Sch. 24 para. 4A(3)(a) inserted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 3(4)(a); S.I. 2016/456, art. 3(1)

[^key-772fa122d652a8f3739ea331fa7bc769]: Words in Sch. 24 para. 4A(3)(c) substituted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 3(4)(b); S.I. 2016/456, art. 3(1)

[^key-72bd231c665cce4741119bfd4f0d6ced]: Words in Sch. 24 para. 4A(5) substituted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 3(6); S.I. 2016/456, art. 3(1)

[^key-4ffdbfee27210ae545f92ef0f1aac02b]: Words in Sch. 24 para. 4A(6)(a) inserted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 3(7); S.I. 2016/456, art. 3(1)

[^key-9e976736ae21f0112fcc83150ac94db6]: Sch. 24 para. 21B(1A) inserted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 8(2); S.I. 2016/456, art. 3(1)

[^key-5aadf44858ec8145b39b1518c77526b2]: Words in Sch. 24 para. 21B(2) substituted (with effect in accordance with art. 3(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 8(3); S.I. 2016/456, art. 3(1)

[^key-4cc2430543d30da433b7ea6d6ba2769a]: Sch. 24 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(3)

[^key-002f76854952154cfa2785856b49d8f5]: Sch. 24 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 50(3)

[^key-24978cd83a9b4e030ee5fa4130d9574b]: Sch. 24 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 85(4)

[^key-7a8b4dd902e50dc9fb3472f0bbcec767]: Sch. 24 para. 3(3) inserted (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 48

[^key-dc32788d0aff0ba7959c881f467aecec]: Word in Sch. 24 para. 28(fa)(ivc) omitted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 8 para. 8

[^key-2700235d5ab85370a3f276170f5c36bd]: Sch. 24 para. 28(fa)(ivd) inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 8

[^key-e24e438bfb58bd7cbc18fc20034c5d84]: Sch. 24 para. 9(1A)-(1E) inserted (8.3.2017 for specified purposes and 1.4.2017 in so far as not already in force and with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 2(4); S.I. 2017/259, regs. 2, 3

[^key-0f71e799118daf32d4cd650ed1a6bc36]: Sch. 24 para. 10A inserted (with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 4; S.I. 2017/259, reg. 2

[^key-9032fd073e806d37a01fb3a621803fac]: Sch. 24 paras. 9(A1)-(A3) substituted for Sch. 24 para. 9(A1) (with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 2(2); S.I. 2017/259, reg. 2

[^key-dbdd247ca9312cd808242e49bd4f93e2]: Sch. 24 para. 9(4) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 2(5); S.I. 2017/259, reg. 2

[^key-e5b943aa3bd1af990e74e0a0acc794d5]: Words in Sch. 24 para. 9(1) substituted (with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 2(3); S.I. 2017/259, reg. 2

[^key-e51ffca5b37381d3d853e34f2ca14b0d]: Sch. 24 para. 10(2) Table substituted (with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 3; S.I. 2017/259, reg. 2

[^key-341f22d26c61e6393842bb0417a278bf]: Words in Sch. 24 para. 12(2A) inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(3); S.I. 2017/277, reg. 2(b)

[^key-0f1b0aaf42ed36e45ba0acfdae09f07b]: Words in Sch. 24 para. 1 inserted (6.4.2017) by Finance Act 2016 (c. 24), s. 113(2)(16) (with s. 117); S.I. 2017/355, reg. 2

[^key-9c984eb4edce353ad9290ec4a8810530]: Words in Sch. 24 para. 13(1ZA) inserted (6.4.2017) by Finance Act 2016 (c. 24), s. 113(3)(a)(16) (with s. 117); S.I. 2017/355, reg. 2

[^key-5848dfb6bc1a6bc74f450376ef3d50b7]: Words in Sch. 24 para. 13(1ZD) inserted (6.4.2017) by Finance Act 2016 (c. 24), s. 113(3)(b)(16) (with s. 117); S.I. 2017/355, reg. 2

[^key-c6a191da60d14f9a276410ff3aed93bf]: Words in Sch. 24 para. 21C inserted (6.4.2017) by Finance Act 2016 (c. 24), s. 113(4)(16) (with s. 117); S.I. 2017/355, reg. 2

[^key-fdd70924b9df02b8d80ea1e6f0377b75]: S. 84(3) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(5), 58(4)(6)

[^key-6e82b7ea6698e0a51acc8ba52e498114]: Sch. 24 para. 5 applied (3.11.2017) by The Sections 106B, 106C and 106D of the Taxes Management Act 1970 (Specified Threshold Amount) Regulations 2017 (S.I. 2017/988), regs. 1, 4(c), 8, 9

[^key-29e2ccff3ba6d840ac29563a90887596]: Sch. 24 para. 6 applied (3.11.2017) by The Sections 106B, 106C and 106D of the Taxes Management Act 1970 (Specified Threshold Amount) Regulations 2017 (S.I. 2017/988), regs. 1, 4(c), 8, 9

[^key-60c2b42ef5621dbc75361f7f7a416d3b]: Sch. 24 para. 7 applied (3.11.2017) by The Sections 106B, 106C and 106D of the Taxes Management Act 1970 (Specified Threshold Amount) Regulations 2017 (S.I. 2017/988), regs. 1, 4(c), 8, 9