Income Tax Act 2007

[^key-14bca788eb7870fc1891659a097bd930]: Words in s. 743(3) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 16(3)

[^key-150c3b62fbf3024e5f1f2e8638811054]: S. 257PA(1) applied (with modifications) by 1992 c. 12, Sch. 8B para. 8(1) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)

[^key-150db18e2cc3731b4d8ceb0ac8ce6c8e]: Words in s. 667(2)(b) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 23(2)(b)

[^key-151e1af38bf8cf90b1ec426bd6b14e94]: S. 21 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 3(2)

[^key-152f7d0bdf8443b0504a9a7a40692455]: S. 38(2)(b) substituted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 256(2)

[^key-154e1cd73e272cdfcc9ab10cc10edad4]: Word in s. 17 heading substituted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(7)(b)(i)(17)

[^key-15665da19a0a65a0e2c9cf10202adb69]: Words in s. 330(4) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(6)

[^key-157a12bbfebd405c80b8c1527b74787b]: Pt. 9 Ch. 2 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1169(1), 1184(1) (with Sch. 2)

[^key-15965ede00eea163f85b4418a6669009]: Word in s. 564D(1)(a) substituted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 2(2)(a) (with art. 1(3))

[^key-15a547a366df41dc53f2893c17d51c78]: Words in s. 108(9) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 11(b), 21

[^key-15c4ca626a858a11728c704e33540645]: Words in s. 32 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 77(4) (with Sch. 9 paras. 1-9, 22)

[^key-15db94334b1467d2e837a9581e9def52]: Words in s. 564G(1)(h) inserted (with effect in accordance with s. 34(4) of the amending Act) by Finance Act 2018 (c. 3), s. 34(2)(a)

[^key-15eb7f33a60818e95c359ac4d71cf81e]: S. 966 excluded (retrospective to 8.7.2015) by Finance (No. 2) Act 2015 (c. 33), s. 30(4)(6)

[^key-160726aac05df05ac9d74e0bd016c600]: Words in s. 809R(5) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(4), 21(1)

[^key-160799c5023eba94c588b4ec6fe82402]: S. 975(7) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(c) (with reg. 32)

[^key-163c9914717735208904994a0085ece7]: Words in s. 72(5)(b) inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 5(a)

[^key-165fee778c17eadf0bbf01bbe890b50e]: Word in s. 812(1)(a) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 66

[^key-16a02c7a96c1edf0e813b7cbc7ffa5a0]: Words in Sch. 4 omitted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(i), 34(2); S.I. 2012/736, art. 17

[^key-16b3bf678f9a5d4373f950f13894f58f]: Words in Sch. 4 inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 11

[^key-16ee40acb0f9151b9b263e3a1fac2b79]: Words in s. 987(1)(b) inserted (with effect in accordance with s. 34(3) of the amending Act) by Finance Act 2018 (c. 3), s. 34(1)(b)

[^key-16fa16223c61c39a8718aea122f051f4]: S. 730(8) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 37(6), 70(1)

[^key-1701ce501bedfa5c26e89e4e0dcb26d8]: S. 1014(5)(b)(iiia) substituted (with effect in accordance with Sch. 1 para. 14(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 6(4)

[^key-1705ea646b52023d3a6d6ffa7b7f17df]: S. 192(1)(ia)-(ic) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 5(a), 10 (with Sch. 11 para. 11)

[^key-1758a387e828335f91721271d274a52b]: Words in s. 936(2)(e) 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. 557(b) (with Sch. 2)

[^key-17838e00376afcb80c763bcd20c8ddd3]: Pt. 13 Ch. 6 inserted (21.7.2008 with effect in accordance with Sch. 20 para. 2(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 2(1) (with Sch. 20 para. 2(3))

[^key-178924c7866d017a59dc6023213ff605]: Words in s. 989 inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(10), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

[^key-17a41f2db85ee3c9719bea23974e9711]: S. 36 omitted (with effect in accordance with s. 2(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 2(5)

[^key-180021422cfbd616d5456c7bb5b50d10]: Words in s. 705(3) 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. 459(3)

[^key-1821a078d9dede5267695bd58ee3faff]: S. 809Z7(7) omitted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 12 para. 14

[^key-18349cc90f19c2f760d4eb239b0bc969]: Words in s. 102(1)(a) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 7(2)(a), 21

[^key-18777ca3b164461213dbaae5c679a226]: S. 64(8)(f) and word omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(l)(i)

[^key-18952188619acb05f0d148b65d68a8e3]: S. 674(7) 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. 454

[^key-18a314924779625b7da31daf0e409149]: S. 287(2A) inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 5(5)

[^key-18a3a1b939adfe0bf3ac7df31a6c64db]: Words in s. 120(7) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 62(2)

[^key-18a78917afd695af4bdec6f499e1c4d8]: S. 889 restricted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 6 (with reg. 8)

[^key-18c8ace5c9bf4819d56e9c2c31bb6d3f]: Words in s. 809VH(5) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(e)(i)

[^key-18ed39ca618ce9e22419a53a6dcabb5f]: S. 876(1)(1A) substituted for s. 876(1) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 2

[^key-1902e1211642084c880e568c74ab1c89]: Words in s. 30(1) inserted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(c)

[^key-1903df34b55bcdeb10b680c42929c3e0]: Words in s. 382(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(8)

[^key-19336623a34e4e270b6063cb5820a788]: S. 531(2A) inserted (with effect in accordance with s. 52(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 17 para. 18(a)

[^key-195a9131d9f176f96537f8de938f9cc3]: Words in s. 426(7) 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. 525 (with Sch. 2)

[^key-196af511cba012219e7ba6d52f133dc3]: S. 306(7) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 12(4), 13

[^key-19721d96279795296abbc6ff7f80381f]: S. 809X excluded (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(7)

[^key-197e40f7c2305fc30520dd540f1b06fd]: Word in s. 809VD(2)(b) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(b)

[^key-197f0abfd026d8c82f44054516655043]: Words in s. 886(1)(b) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 12(a)(ii) (with regs. 7(4), 9(1))

[^key-19807eb1c1804443c4f66ba855b962c4]: Sch. 1 para. 325 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(e), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)

[^key-19be716464bcd3d6fd178f774b9dc9c4]: Ss. 292AA, 292AB inserted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 8

[^key-19e4c04e5b3870df4edc319789c81330]: Word in s. 57(1)(h) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(10)(b)

[^key-1a0a0a5b4723db73c8563985a976bae5]: S. 113(7)(b) and word omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 53, 61(1)

[^key-1a38a99f13c3cf63027086007d8f3b13]: Words in s. 974(2) 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. 561(3)(b) (with Sch. 2)

[^key-1a5a476cec471f0432b1b2486747115d]: S. 543(1)(f) modified by Income and Corporation Taxes Act 1988 (c. 1), s. 339(3B)(a) (as inserted by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 5(1)(2))

[^key-1a963a78b9a5adf9bacd1be0db02ebde]: S. 64(8)(ba) inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 4

[^key-1a98fac3f48aee3b276cc6240c85b77e]: Words in s. 813(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 282 (with Sch. 9 paras. 1-9, 22)

[^key-1a9c17c0cbf4c228e58cfb399e352adb]: Words in s. 26(1)(a) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(8)(b)

[^key-1ab036aec90581fc827f8e9aebad4566]: Words in s. 10 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(6)

[^key-1afb99b72b1a7045b37dcb2fb07350f4]: Words in s. 989 omitted (8.4.2010 for specified purposes and with effect in accordance with Sch. 6 para. 34(1) of the amending Act, 8.3.2012 with effect as mentioned in art. 18 of the commencing S.I) by virtue of Finance Act 2010 (c. 13), Sch. 6 para. 23(6); S.I. 2012/736, art. 18

[^key-1b2a50298354c9bba42241d9894e5067]: Word in s. 833(7) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 37 para. 5(6)(a)

[^key-1b2ac87b88abfaabb76935832afdcbfc]: Words in s. 1016(2) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(7) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))

[^key-1b418837f9a16f7ed3c60e24d0b5f972]: Word in s. 389(4) omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(5), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

[^key-1b929234139d7439ab668645b0d11e09]: S. 26(1)(a) entry inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 8

[^key-1b9864c6a5020699288caf3fc0e49ece]: S. 13(2A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(2)

[^key-1bb9a3b64e3c0cf075f496987644d8a3]: Word in s. 809Q(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(2)(b), 21(1)

[^key-1bc604700559d423b9c58fd63d3189c6]: Words in s. 809VH(1)(a) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(a)

[^key-1be168a12b52b75c49086b65ffd69e6b]: Words in s. 809D(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(3)

[^key-1c12cc92a39e2750b5d1bd3dbc0351a0]: Sch. 1 para. 390 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 3(2)(c)

[^key-1c3842111d66af0c548af179225edb60]: Words in s. 809D(1A) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 4(b) (with Sch. 46 para. 26)

[^key-1c50c819acee9e650e0e612e58c332d0]: Words in s. 363(5) inserted (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. 515 (with Sch. 2)

[^key-1c659b61b80842c20f3b7f1583ad0b4b]: Word in s. 8(1) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(1)(a)(3)

[^key-1c8dca7b9b61006398d5e136f5c76ddd]: Words in s. 180B(3) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(4)

[^key-1ca662af84d9bd9d88c32cc9859375f1]: Word in s. 809Y(2) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 3(2)

[^key-1cbace302a7b9a86c62d8b79e345107f]: Words in s. 887(1)(a) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 110(3) (with Sch. 5)

[^key-1cc363656f488e07d941c6f5f2179f6e]: S. 726 substituted (21.7.2008 with effect in accordance with Sch. 7 para. 170 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 165

[^key-1cca1eb3be800ba66a431e3288a0e010]: Words in s. 105(11) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 11(a), 21

[^key-1d0a9154fa34d128adaac4970fda682f]: Words in s. 809H(4) substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 3(4)

[^key-1d0bfa7a8466ad4074995b120660e2d7]: S. 748(4A) inserted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 158(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)

[^key-1d2da3c910d0b9f224c4cb936527adff]: Words in s. 327(4) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(3)(c)

[^key-1d3671ece4183d96349e600e12819cfa]: S. 946(a) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 22

[^key-1d372e78a6985d58fb1b1a73520276fd]: Sch. 1 para. 238 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-1de631aae0eca8f77a13bfc9cabef07e]: Words in s. 257MQ(1)(b) omitted (with application in accordance with Sch. 1 para. 15 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 10(2)(a)

[^key-1e0567a664020ed42582361bb144626e]: Words in s. 449(3) omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(l)(iv)

[^key-1e0fef9a480b347cd0e4c5c3e175b65b]: S. 172(aaa)(aab) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 6(b)

[^key-1e3fb3782ce3bf4b38af602ad808c35d]: Words in s. 886(2) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 24(2)(b) (with regs. 52-58)

[^key-1e8b81a872a4863d2fa77f7f8984889e]: S. 726(5) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 91(2)

[^key-1eca83c81c5ec72dc8d270b2249a2bf6]: Word in s. 237(1) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 59(2)(a); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-1eedc2a2d137cd855442bdd5be1cc3b9]: Words in s. 294A(8) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(12)(a)

[^key-1f0f01c29e9b88f97cf7dee63af3272b]: Words in s. 809F(4) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 102

[^key-1f14a0d5c16db7f6f7367fa859a82839]: S. 57 excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 2(2)(b)

[^key-1f44e48c64d769b20ced90945ef57121]: S. 274(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-1f5be499e351b66860a3c3e1c09acb40]: Words in s. 873(2)(a) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(12) (with reg. 32)

[^key-1f6eca39b81b9b385d00fbe8f0363f89]: S. 809Q(1A) inserted (with effect in accordance with Sch. 6 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 5

[^key-1f7f0654727e6a298eff25b2af0a3ccd]: S. 193(5)(b) applied (with modifications) (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. 44 (with Sch. 2)

[^key-1fa532a9e43a4cbbd949439af73d8d87]: Words in s. 725(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 22(3)(a) (with Sch. 20 para. 50(9))

[^key-1fbcc0e28952dd8dc0c4b3c60f529b85]: Words in s. 74D(4) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 8(2)

[^key-1fc3c41d772e6efcfb6a1957ecfb63cd]: Words in Sch. 4 substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(3)

[^key-20182d32371a06a7533e699a2d21e144]: Words in s. 6(3)(b) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(2)(10)

[^key-204f0272e4ba8bbe6cd2b2fe6b3b640d]: Words in s. 989 inserted (16.12.2010 with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 2

[^key-2065194cffe8aa780194a94e54bd37ce]: S. 835M and cross-heading inserted (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. 6 para. 11 (with Sch. 9 paras. 1-9, 22)

[^key-20b11e0d899f068973d0ffe984ceaa7a]: Words in s. 75(5) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 46(2)(a), 61(1)

[^key-21227fe9fb4943c5046b4933da96848d]: Words in s. 178A(6) inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 11(2)

[^key-2146955642ed4f658910b82fc6d04070]: Words in s. 448(3) omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(l)(iii)

[^key-216c0f508bbfa4b1064398c80fb303d4]: S. 726(8) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 32(6), 70(1)

[^key-21724411840b3601f3e9a031e7d8d4b3]: Words in s. 973(1)(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. 560(2) (with Sch. 2)

[^key-217a6ecfdfc42be75fa69d75d2346594]: Sch. 2 para. 44(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-21c83d0343930488213024478581c1e7]: S. 729B inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 36, 70(1)

[^key-21d0006d2989386ec4e8d99bd683ed73]: Sch. 1 para. 146 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-21d4fc6dfab2687d39f12012ac5e5615]: Pt. 11A inserted (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. 3 para. 2 (with Sch. 9 paras. 1-9, 22)

[^key-21d6cdb0512e1428a2643204ab1938ed]: Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(b)

[^key-21dd09d1cf2ea3e53b549e7a77f3e933]: Words in s. 326 heading substituted (with effect in accordance with s. 12(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 12(2)(a)

[^key-21e3224d3ed8c0e759de8087ceb2fe29]: S. 2(11A) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 238 (with Sch. 9 paras. 1-9, 22)

[^key-21e62f2ce1640922c34eff12647da795]: Words in s. 751 heading 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. 461(2)

[^key-21f83feb52b5cef0175407a08a73c71e]: Formula in s. 224(2) amended (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 18(a)

[^key-220dddfe0d57d9f78e2ae6ee01a5c370]: S. 718(1) substituted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 2(2)

[^key-222984dd9e3d173fe632515e78f26213]: Words in s. 681AD(2)(a)(ii) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 57, 61(1)

[^key-22429af09fe29d01ce72a0429b3c2efd]: Words in s. 527(2)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 530 (with Sch. 2)

[^key-22649c4133071f78b4e5e1e6925766a6]: S. 292A(2)-(2B) substituted for s. 292A(2) (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 7(2)

[^key-228c52b5bc6942b2bab3b3cf2a1301b9]: Word in s. 538A(1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(a), 17(1)

[^key-22ccc6d92f15110d5e07f0a6721fa94e]: Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(a)

[^key-22ff63742e1f54969c3241ff6980b2f3]: S. 809R(4A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(3), 21(1)

[^key-23077bce16ffc2e9b54c00f02994feb7]: Words in Sch. 2 para. 81 inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(4), 13; S.I. 2018/931, reg. 4(e)

[^key-2338d689de9452b7267fd97be97d8383]: S. 966 excluded (30.6.2022) by The Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations 2022 (S.I. 2022/493), regs. 1, 3(4)

[^key-239710ef9349688f54d0be8dfce67e63]: Sch. 1 para. 353 repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 10 (with s. 20(2), Sch. 8)

[^key-23b97503e0a5480ba62f284164143bcb]: Words in s. 454(4)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022 (S.I. 2022/169), regs. 1(1), 2(2)(a)

[^key-23cc56c789bf7c5136a68a3856896c05]: Words in s. 280B(4)(c) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(8)

[^key-23d0dff4606f8500973065d5be1e3b22]: S. 21 excluded (17.7.2014) by Finance Act 2014 (c. 26), ss. 1(4)(a), 2(2)(a)

[^key-240a66d3cafeabbc27b6968ee40125a2]: S. 721(5)(a) omitted (with effect in accordance with Sch. 10 paras. 20, 21(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 10(5)

[^key-245597f4da17543669ac2658ca27318e]: Sch. 1 para. 183 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(h)(ii)

[^key-246ec76ca9cda0c595212512bca0a584]: Words in s. 414(2)(b) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 20

[^key-2471c8f765878d3c6dd169ff8f6c179d]: Words in Sch. 4 inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(11), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

[^key-248e93d949b115dd9c8e1c87de1b98e2]: Words in s. 110(1)(a) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 10(c), 21, Sch. 27 Pt. 2(1)

[^key-24b4e2ed8f9c69fa3e41958d694ea8fd]: Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(7)

[^key-24b6f5552dcd9fe5d9ce642a33242f4e]: Word in s. 809F(4) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 22 (with Sch. 46 para. 26)

[^key-24b6f7b68959e8585011b00cc7ce315e]: Ss. 66-70 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(a)

[^key-24bfe1f8423b1032b6e011672bab0086]: Sch. 1 para. 198(5)-(7) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-24ce3311db3bd2c20f7370569fd3af31]: S. 899(5)(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. 554 (with Sch. 2)

[^key-251b9e26388f75888211dee476ef644b]: S. 721A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 30, 70(1)

[^key-252331aecb89f0ca82d26e6710e36406]: S. 979A inserted (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2009 (c. 10), s. 33(4)

[^key-2535311bc23a03546108f9cf71b24c36]: S. 194 applied (with modifications) (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. 45 (with Sch. 2)

[^key-258091710aa4ea761c0e0a73142981ee]: S. 96(7)(ba) inserted (17.7.2012) (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2012 (c. 14), s. 9(2)

[^key-258b0afe28bcd1c481cdf5a39a947a57]: S. 981A omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(11)(12)

[^key-259b9be1bb52a6658130c471f71da50c]: Word in s. 278(1) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(c), 13; S.I. 2018/931, reg. 4(a)

[^key-25a5bfe5c8f391f937d2a20b5518e187]: Words in s. 1016(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 260(4), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)

[^key-25b5c2c7c2da17f4f3e98a290e58b6d4]: S. 281(1A) inserted (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 3(3)

[^key-25fad1f1aec3289969c0c9771e473fcc]: Words in s. 17(1) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 8(2)

[^key-26019d6ec0f9ebe3db8d4c860545b128]: Pt. 9A inserted (with effect in relation to disposals on or after 5.7.2016) by Finance Act 2016 (c. 24), s. 79(1), 82(1) (with s. 82(2)-(15)); which insertion also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)

[^key-261a74040d81a63a979321e0ef28a43d]: Words in s. 886(1) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 24(2)(a)(i) (with regs. 52-58)

[^key-263acf1ab6d8940da859643057f7d5ab]: S. 993 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 76(3)(a), 82(3)(a), 119, 122

[^key-26452972a571a87bffa4647565545635]: S. 809V cross heading substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 6

[^key-264f87cb99e9a94011828d2f7b5e7609]: Ss. 809RA-809RD inserted (with effect in accordance with Sch. 6 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 6

[^key-266071b8af7abd52a8e0a329a892ab4a]: Pt. 13 Ch. 2 modified (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 10(9), 11

[^key-268706fd7469c72730986efa60ad00ee]: Ss. 742C-742E applied by 2005 c. 5, s. 643I(8) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))

[^key-26877adab850d911cc18d4a382ac9aec]: S. 735B heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 45(2), 70(1)

[^key-268e7ae8b97670ea37512754199f52ca]: Words in s. 55C(1)(c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 14(4)

[^key-26907fc01d56193d1c02e2e27092fb58]: Words in s. 32 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 5, 21

[^key-26a209d5e0fe37d89948cefd6b536fe2]: Words in s. 55C(1)(c) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(7)(a)(10)

[^key-26b2b33ee3681124bb85be5b53a42f6b]: S. 286(3)(ea) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 6(2) (with Sch. 16 para. 6(5)(6))

[^key-26f85548d6670d97b129d2a007897f34]: S. 429 repealed (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), s. 50(1)(4)

[^key-270c1a99e509bf4ec3268e21ec7ae980]: Words in s. 498(1) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(7)(a)(iii)

[^key-271dc2c2124a64df1f8d3048e62b233d]: Words in s. 497(1) inserted (with effect in accordance with art. 3(8) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(5)(b) (with art. 3(10))

[^key-2728223aaa24df12216baf93ea5f3343]: S. 847(5)(za) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 21(b)

[^key-274209fa45932da8c9db765d4bd610eb]: Words in s. 139(4) 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. 497 (with Sch. 2)

[^key-2774428ac62a7564cacfe712a200cdc8]: Words in s. 257DJ(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 52; S.I. 2020/45, reg. 2

[^key-27859bdc4821503b145dc13157a8389e]: S. 25(3) entry omitted (21.7.2008 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. 27(3)

[^key-27a5d5dd1a6e31ba2749ee357e8d092f]: S. 2(11ZA) inserted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 17(b)

[^key-27aa9ef46aad2f211b04425374521f45]: S. 23 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 10(1) (with Sch. 16 para. 10(3))

[^key-27be6e20c4f0888363ba32997043fa54]: Pt. 14 Ch. 2B inserted (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. 6 para. 1 (with Sch. 9 paras. 1-9, 22)

[^key-27dbcdd5b289d8eaa9abcf0056caea09]: Word in s. 64(8)(ba) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 3(a)

[^key-281723250d19f741021d3735e08e4c97]: S. 25(2) modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(6)

[^key-282655a54deaa541a8cd20359e41e965]: Words in s. 476(2)(b) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 11(2)

[^key-282b41992ad501344bfe65492b47164f]: Words in s. 224(2) substituted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(3)(e)(6); S.I. 2011/2459, art. 2

[^key-284a237188947fe187a2025cc4ed209d]: Words in Sch. 4 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(12)(17)

[^key-28b5a02b6e6754fce6292936d8f51ba8]: S. 809C(5A) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 2

[^key-28b68c3184e0a10bffb904d40d08155f]: Words in s. 811(5) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(iv)

[^key-28c5eaca9f2ba272cf613fb5f644f08b]: Words in s. 564B(1)(h) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 133(b)

[^key-28cd221d3cd475086daaacff5d735f19]: S. 116 repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 16, 21, Sch. 27 Pt. 2(1)

[^key-28dec7460d2926a38601b411d232d3db]: S. 252 applied (with modifications) (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. 50(2)-(5) (with Sch. 2)

[^key-28df865c69cbe28ebd4e2cbb17b692d8]: S. 83 excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(6)

[^key-2911ace8cf1c346daafe57265739f4f7]: S. 538(3) omitted (retrospective to 6.4.2012) by virtue of Finance Act 2012 (c. 14), s. 50(2)(b)(4)

[^key-291ca85cc1f4e626a664209d69f89043]: Words in s. 299A(6) inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 11(4)

[^key-2924b330dc9c1386b42b755e40dd0a5f]: Words in s. 74D(1) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 8(2)

[^key-292ce4eff288ebc55a46f8b3235c7829]: S. 192(2)(da)-(dc) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 5(b), 10 (with Sch. 11 para. 11)

[^key-2939f7aa02bde228090b524b57434903]: S. 996(7) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 28(1)

[^key-294f04e7385d50ec4722bf5a8ba2d39e]: Sch. 2 paras. 108-111 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 31

[^key-2958023d9b1810b21ba06b35d40381b0]: S. 257DG(2)-(2B) substituted for s. 257DG(2) (with effect in accordance with s. 56(6) of the amending Act) by Finance Act 2013 (c. 29), s. 56(4)

[^key-296ac247ed551558f5115118d67dc5fa]: S. 57 excluded (21.7.2009) by Finance Act 2009 (c. 10), s. 3(2)(a)

[^key-29a3820a2d83c972ee8bdd7153a1c7c9]: S. 713 renumbered as s. 713(1) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(11)(a)

[^key-29ae01eb2413f3987c6b19991e317edd]: S. 544(4) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 56, 61(1)

[^key-29d9e09d1ec511141e7b53f934497c6f]: Word in s. 274(2) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 2, 13; S.I. 2018/931, reg. 4(a)

[^key-2a167470d41a7a07f6ff461cc5e03d7c]: S. 286(3)(ga) inserted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 6(3)(d)

[^key-2a2069585a6b11b94170ed0980309a4e]: Words in s. 498(1) substituted (21.7.2008 with effect in accordance with s. 56(4) of the amending Act) by Finance Act 2007 (c. 11), s. 56(2)(a)

[^key-2a45b55d986786170ca0b8e12b2772ec]: Words in s. 152(5) substituted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(e)

[^key-2a4a9fbb4771ed77bd36960b0a9495f5]: Sch. 1 para. 345(13)(b) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 10(c)

[^key-2a71c7aa00d0d17e7b12719523290a7f]: S. 340(5A) inserted (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. 508 (with Sch. 2)

[^key-2a72cd6dadac94460b4f382b3da38c94]: Words in s. 809R(6) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(5)(a), 21(1)

[^key-2a830b5478caa39df663d0e8f4309830]: S. 186A(3A)(3B) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 13(b)