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Finance Act 2008

Type Public General Act
Publication 2008-07-21
Last updated 2025-05-01
State In force
Department Statute Law Database
Source legislation.gov.uk
articles Not indexed
Reform history JSON API
394

S. 58(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

395

Sch. 20 para. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

396

Words in Sch. 41 para. 5(3) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 27(4)

397

Sch. 43 para. 2 in force at 6.4.2014 by S.I. 2014/906, arts. 2, 3

398

Words in Sch. 36 para. 21(8) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(4)(a)

402

Words in Sch. 36 para. 36(3) 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. 582(2)(b) (with Sch. 2)

403

Sch. 41 para. 1 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 78(3) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

404

Sch. 36 para. 19(1)(aa) inserted (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), ss. 5(3), 6(2)(3)

405

Sch. 40 para. 6 in force at 1.4.2009 by S.I. 2009/571, art. 2

406

Words in Sch. 36 para. 21(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 36

408

Sch. 36 para. 8 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

409

Words in Sch. 36 para. 49(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 20(2)

410

Words in Sch. 36 para. 31 inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(4)

411

Sch. 36 para. 41 in force at 1.4.2009 by S.I. 2009/404, art. 2

412

Sch. 36 para. 83 in force at 1.4.2009 by S.I. 2009/404, art. 2

415

Sch. 41 para. 24 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

418

Sch. 41 para. 6A(8) omitted (with effect in accordance with art. 4(2) of the commencing S.I.) by virtue of Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 11(8); S.I. 2016/456, art. 4(1)

419

Sch. 39 para. 63 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

421

Sch. 36 para. 8 applied (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by 2010 c. 8, Sch. 7A para. 66(1) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

422

Word in Sch. 36 para. 61A Table substituted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

423

S. 131(9) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 178(4)(c)

426

Words in Sch. 36 para. 46(1)(a) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 17(2)(c)

428

Sch. 36 Pt. 8 applied (1.4.2011) by 1979 c. 2, s. 118G(3) (as inserted by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 15(3); S.I. 2011/777, art. 2)

429

Sch. 36 para. 57 in force at 1.4.2009 by S.I. 2009/404, art. 2

430

Sch. 36 para. 7 applied (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by 2010 c. 8, Sch. 7A para. 66(1) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

431

Sch. 36 para. 46 in force at 1.4.2009 by S.I. 2009/404, art. 2

432

Words in Sch. 36 para. 11(1)(c) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(2)(c)

434

Sch. 36 para. 5(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 3(2)

435

S. 128 in force at 23.11.2009 by S.I. 2009/3024, art. 3 (with art. 4)

436

Sch. 36 para. 55 in force at 1.4.2009 by S.I. 2009/404, art. 2

437

Word in Sch. 36 para. 21(7) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(3)

439

Sch. 36 para. 73 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 6)

441

Sch. 36 paras. 49A-49C and cross-heading inserted (with effect in accordance with Sch. 24 para. 4(2) of the amending Act) by Finance Act 2011 (c. 11), Sch. 24 para. 4(1)

442

Sch. 36 para. 25 in force at 1.4.2009 by S.I. 2009/404, art. 2

443

Words in Sch. 36 para. 11(2)(c) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(3)

444

Sch. 36 para. 41(3)(b) and word inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 16(4)(b)

445

Sch. 37 para. 11 in force at 1.4.2009 for the purposes of the amendments made by that paragraph by S.I. 2009/402, art. 2

446

Sch. 36 para. 89 in force at 1.4.2009 by S.I. 2009/404, art. 2

447

Sch. 39 para. 62 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

449

Sch. 43 para. 5 in force at 6.4.2014 by S.I. 2014/906, arts. 2, 3

450

Sch. 41 para. 7 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 78(4)(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

451

Sch. 43 para. 1 in force at 6.4.2014 by S.I. 2014/906, arts. 2, 3

452

Sch. 41 para. 20 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

453

Words in Sch. 36 para. 61A Table omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 62(3)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

454

Words in Sch. 36 para. 61A Table substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 26(3)

455

Sch. 41 para. 12 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

457

Sch. 36 para. 8 in force at 1.4.2009 by S.I. 2009/404, art. 2

458

Sch. 39 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

461

Sch. 39 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

462

Sch. 27 para. 21 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22)

463

Sch. 36 para. 15 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

464

Words in Sch. 36 para. 41(2) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 16(3)(a)

466

Sch. 43 para. 11(d) in force at 5.4.2014 by S.I. 2014/906, arts. 2, 3

468

Sch. 41 para. 5 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

469

Sch. 39 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

470

Sch. 23 paras. 6, 7 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(3)

473

Words in Sch. 36 para. 47(a) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 18(2)

474

Sch. 41 para. 22(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 12(3)

475

Sch. 12 para. 31 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. 64

476

Words in s. 135(4) inserted (20.3.2020) by Finance Act 2020 (c. 14), s. 105(3)(a)(5)

477

Sch. 36 para. 77 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 5)

479

Word in Sch. 36 para. 11(4) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(4)(b)

480

Sch. 36 para. 42 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

481

Sch. 39 para. 38 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

482

Sch. 39 para. 46 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with arts. 8, 10)

483

Sch. 38 para. 2 in force at 1.4.2010 for the purposes of Stamp Duty Land Tax by S.I. 2010/409, art. 2

484

Sch. 41 para. 10 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

485

Sch. 36 para. 6(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 4

486

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

487

S. 95(6) omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(e)(i) (with Sch. 39 paras. 11-13)

488

Words in Sch. 41 para. 7(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. 583(b) (with Sch. 2)

489

Sch. 36 para. 5(5) omitted (1.4.2012 with application in accordance with Sch. 24 para. 2(5)(b)) by virtue of Finance Act 2011 (c. 11), Sch. 24 para. 2(4)(5)(a)

490

Sch. 36 para. 85 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 9)

491

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43

493

Sch. 39 para. 43 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

495

Sch. 36 para. 37(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 11(2)

496

Sch. 36 para. 5 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 19

498

Sch. 36 para. 27 in force at 1.4.2009 by S.I. 2009/404, art. 2

499

Sch. 40 para. 17 in force at 1.4.2009 by S.I. 2009/571, art. 2

500

Sch. 41 para. 1 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

501

Sch. 36 para. 14 in force at 1.4.2009 by S.I. 2009/404, art. 2

502

Sch. 41 para. 6A(4A) inserted (with effect in accordance with art. 4(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 11(5); S.I. 2016/456, art. 4(1)

503

Words in Sch. 41 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 114(2)(c) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

504

Sch. 36 para. 80 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)

507

Sch. 36 paras. 46-49 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153D(8) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

508

Sch. 36 para. 35(2)(b) and word inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 10(2)(b)

509

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

510

Sch. 36 para. 58 in force at 1.4.2009 by S.I. 2009/404, art. 2

512

Sch. 12 para. 3 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. 64

516

Sch. 36 para. 16 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159A(2) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))

517

Sch. 39 para. 55 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

520

Words in s. 165(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. 733 (with Sch. 2 Pts. 1, 2)

521

Word in Sch. 41 para. 12(2) 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. 6(3); S.I. 2017/259, reg. 2

523

Words in s. 165(1) 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. 579 (with Sch. 2)

524

Sch. 39 para. 53 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

527

Sch. 12 para. 24(b) 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. 64

528

Sch. 36 para. 16 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

529

Sch. 36 para. 39 in force at 1.4.2009 by S.I. 2009/404, art. 2

530

S. 130(6) modified (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by 1994 c. 23, Sch. 3B para. 16N (as substituted by Finance Act 2014 (c. 26), Sch. 22 para. 8)

531

Sch. 36 para. 67 in force at 1.4.2009 by S.I. 2009/404, art. 2

534

Words in s. 135(4)(b) inserted (20.3.2020) by Finance Act 2020 (c. 14), s. 105(3)(b)(5)

535

Words in Sch. 19 para. 1(3)(c) 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. 580(2)(c) (with Sch. 2)

536

Sch. 39 para. 33 in force at 1.4.2009 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(1) (with art. 3)

537

Sch. 36 para. 32 in force at 1.4.2009 by S.I. 2009/404, art. 2

540

Sch. 36 para. 10(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 5(3)

542

Sch. 36 para. 24 in force at 1.4.2009 by S.I. 2009/404, art. 2

543

Sch. 39 para. 57 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

545

Words in Sch. 36 para. 50(1)(d) omitted (with effect in accordance with Sch. 24 para. 5(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 24 para. 5(2)

547

S. 105 omitted (17.7.2013) (with effect in accordance with Sch. 31 para. 23 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 12

548

Sch. 39 para. 65 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)

549

Sch. 36 para. 76 in force at 1.4.2009 by S.I. 2009/404, art. 2 (with art. 4)

551

S. 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. 1 para. 578, Sch. 3 Pt. 1 (with Sch. 2)

552

Sch. 43 para. 11(a)-(c) in force at 6.4.2014 by S.I. 2014/906, arts. 2, 3

554

S. 127 in force at 6.4.2014 by S.I. 2014/906, arts. 2, 3

555

Sch. 36 para. 13(1A) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(7) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

556

S. 130(10) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 178(3)(a)

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