Finance Act 2009

Person ceasing to be taxable person before supplementary charge due

Adjustment of contracts following the VAT change

Invoices

Orders under this Schedule

Interpretation: general

Amendments

Consequential repeals

Commencement etc

Income tax

Corporation tax

ICTA

FA 1998

CTA 2009

Enterprise investment scheme

Corporate venturing scheme

Venture Capital Trusts

Consequential repeals

Commencement

Amendments of Schedule 18 to ICTA

Commencement

Election to opt out of changes in relation to pre-existing etc shares

Paragraph 2(7) of Schedule 25 to ICTA

Introduction

Paragraph 7

Paragraph 13A

Paragraph 17

Paragraph 23

Paragraph 23A

Paragraph 32

Paragraph 39

Commencement

Plant and machinery allowances for cars and motor cycles

Consequential amendments of CAA 2001

Consequential repeal

Commencement and transitionals: introduction

Commencement

Transitionals

Interpretation

Income tax

Corporation tax

Consequential repeals

Commencement

Election for new regime not to apply in certain cases

Saving

Main provisions

Consequential amendments

Commencement

ICTA

FA 1989

FA 1994

FA 2006

CTA 2009

Consequential repeals

Commencement

Transitional provision

Overview

Application of Schedule

UK net debt of the worldwide group for period of account of worldwide group

Net debt of a company

Worldwide gross debt of worldwide group for period of account of worldwide group

References to amounts disclosed in balance sheet of relevant group company

Qualifying financial services groups

Qualifying activities

Lending activities and activities ancillary to lending activities

Insurance activities and insurance related activities

Relevant dealing in financial instruments

UK trading income of the worldwide group

Worldwide trading income of the worldwide group

Foreign currency accounting

Application of Part and meaning of “total disallowed amount”

Meaning of “company to which this Part applies”

Appointment of authorised company for relevant period of account

Meaning of “the reporting body”

Statement of allocated disallowances: submission

Statement of allocated disallowances: submission of revised statement

Statement of allocated disallowances: requirements

Statement of allocated disallowances: effect

Company tax returns

Power to make regulations about statement of allocated disallowances

Failure of reporting body to submit statement of allocated disallowances

Powers to make regulations in relation to reductions required under paragraph 25

Application of Part and meaning of “total disallowed amount”

Meaning of “company to which this Part applies”

Appointment of authorised company for relevant period of account

Meaning of “the reporting body”

Statement of allocated exemptions: submission

Statement of allocated exemptions: submission of revised statement

Statement of allocated exemptions: requirements

Statement of allocated exemptions: effect

Company tax returns

Power to make regulations about statement of allocated exemptions

Failure of reporting body to submit statement of allocated exemptions

Power to make regulations in relation to reductions required under paragraph 37

Balancing payments between group companies: no charge to, or relief from, tax

Exemption from tax for certain financing income received from certain EEA companies

Meaning of “relevant associate”

Meaning of “tax-resident” and “EEA territory”

Qualifying EEA tax relief for payment in the current period or a previous period

Qualifying EEA tax relief for payment in future period

References to tax of a territory

Financing income amounts of a company

Schemes involving manipulation of rules in Part 2

Schemes involving manipulation of rules in Parts 3 and 4

Meaning of “relevant net deduction”

Calculation of amounts

Meaning of “carried-back amount” and “carried-forward amount”

Schemes involving manipulation of rules in Part 5

Meaning of “scheme” and “excluded scheme”

The financing expense amounts of a company

The financing income amounts of a company

Interpretation of paragraphs 54 and 55

Group treasury companies

Real estate investment trusts

Companies engaged in oil extraction activities

Intra-group short-term finance: financing expense

Intra-group short-term finance: financing income

Short-term loan relationships

Stranded deficits in non-trading loan relationships: financing expense

Stranded deficits in non-trading loan relationships: financing income

Stranded management expenses in non-trading loan relationships: financing expense

Stranded management expenses in non-trading loan relationships: financing income

Charities

Educational and public bodies

Interpretation of paragraphs 57 to 68

The tested expense amount

The tested income amount

Companies with net financing deduction or net financing income that is small

The available amount

Group members with income from oil extraction subject to particular tax treatment in UK

Group members with income from shipping subject to particular tax treatment in UK

Group members with income from property rental subject to particular tax treatment in UK

Meaning of accounting expressions used in this Part

The worldwide group

Meaning of “group”

Meaning of “ultimate parent”

Meaning of “corporate entity”

Meaning of “relevant non-corporate entity”

Treatment of entities stapled to corporate entities or relevant non-corporate entities

Treatment of business combinations

Meaning of “large” in relation to a group

Meaning of “UK group company” and “relevant group company”

Financial statements of the worldwide group

Non-compliant financial statements of worldwide group

Non-existent financial statements of worldwide group

References to amounts disclosed in financial statements

Translation of amounts disclosed in financial statements into sterling

Expressions taking their meaning from international accounting standards

Meaning of “relevant accounting period”

Meaning of “the Commissioners” and “HMRC”

Consequential amendments

Commencement

Anti-avoidance: change of period of account of worldwide group

Transitional provision

Abolition of acceptable distribution policy exemption

Consequential amendments

Commencement

Periods straddling 1 July 2009

Transitional provision

Interpretation

Abolition of special rules for holding companies other than local holding companies

Commencement

Meaning of “qualifying holding company” and “exempt holding company”

Periods straddling 1 July 2009

Qualifying holding companies: periods straddling 1 July 2012

Qualifying holding companies: definition of “relevant accounting period”

Qualifying holding companies: treatment during three years before 1 July 2012

Meaning of “ultimate corporate parent” and “group” for the purposes of paragraph 17(3)

Reference periods: anti-avoidance

Interpretation

Reduction in chargeable profits for certain financing income

Commencement

Reporting requirement

Meaning of “reporting body”

Groups with more than one UK corporate parent: nomination of single reporting body

Meaning of “UK corporate parent”

Reportable events and transactions

Excluded transactions

Penalty for failure to comply with reporting requirement

Regulations and orders

Interpretation

Commencement

Transitional provision

Amendments of FA 1993

Commencement and transitional provision

Sterling equivalent if amount carried back to pre-commencement accounting period

Sterling equivalent if amount carried forward from earlier period

Adjustment of sterling loss if amount carried back to pre-commencement accounting period

Adjustment of sterling loss if amount carried forward from earlier period

Interpretation

Right of company to elect for different commencement and transitional provision to apply

ITTOIA 2005

Consequential amendments of other Acts

Commencement

Introduction

Section 374

Sections 375 and 376

Section 377

Section 407

Sections 409 and 410

Commencement and transitional provision

Loan relationships

Derivative contracts

Interpretation

Consequential revocation

Commencement

FA 2008

Restriction on regulation-making power under section 41 of FA 2008

TCGA 1992

Consequential provision

Commencement: general

Commencement: certain consequential amendments

Commencement orders

Election modifying commencement

Making an election

Giving effect to elections

Modification of acquisition cost

Transfer from non technical account not to be receipt

No deduction for capital allocations to with-profits policy holders

Limits on loss relief for addition to non-profit funds

FAFTS and contingent loans

Apportionment: foreign business assets

Value shifting attributable to transfer of business

Amendments of Part 6 of CTA 2009

Amendments and repeals

Repeals

Commencement

Application of Part

Value of transferred income stream treated as income

Exception: amount otherwise taxed

Exception: transfer by way of security

Partnership shares

Interpretation

Transfer of certain functions from Treasury to HMRC

Removal of requirement that notice be sent by post

Reduction of notice period for withdrawals and variations

Power to provide for withdrawals and variations not to affect certain contracts

TCGA 1992

ITTOIA 2005

FA 2008

Introduction

Abolition of “price cap”

Cars with CO2 emissions figures: the appropriate percentage

Electrically propelled cars: the appropriate percentage

Consequential repeal

Commencement

Repos

Stock lending

Commencement

Interest payments: arrangements appearing very likely to produce post-tax advantage

Amounts not fully recognised for accounting purposes

Loan relationships involving connected debtor and creditor where debits exceed credits

Credits and debits for manufactured interest

Introduction

Paragraph 6

Paragraph 7

Paragraph 7A

Paragraph 17

Paragraph 17A

Paragraph 22

Paragraph 40

Paragraph 41

Paragraph 42

Consequential repeal

Commencement

Disposal values: commencement of long funding finance leases

Disposal values: termination etc of long funding leases

Capital receipts treated as income

Transfer and long funding leaseback: restrictions on lessee's allowances

Transfer followed by hire-purchase etc: restrictions on hirer's allowances

Finance leaseback

Interpretation

Introduction

Property rental business

Conditions for company

Conditions for balance of business

Entry notice: conditions for company

Profit: financing-cost ratio

Funds awaiting re-investment

Connected persons

Special annual allowance charge

Calculation of relevant income

Total adjusted pension input amount: general

Total adjusted pension input amount: modifications of sections 229 to 237 of FA 2004

Total adjusted pension input amount: modification in cases of avoidance scheme

Protected pension input amounts: general

Protected pension input amounts: existing defined benefits arrangements

Protected pension input amounts: existing cash balance arrangements

Protected pension input amounts: other existing money purchase arrangements under occupational and public service pension schemes

Protected pension input amounts: other existing money purchase arrangements under other pension schemes

Protected pension input amounts: existing hybrid arrangements

Protected pension input amounts: new and re-activated arrangements

Protected pension input amounts: anti-avoidance

Relevant refunded amounts

Pre-22 April 2009 pension input amount

Increased special annual allowance

Taxation of contributions refund lump sums

Power to amend

Currently-relieved non-UK pension schemes

Tax years to which Schedule applies

Minor amendment

Interpretation

Admission to cultural, educational and entertainment activities etc

Amendment of TCGA 1992

Roll-over relief

Alternative to roll-over relief

Allowance of decommissioning and restoration expenditure

Amounts which are not chargeable tariff receipts

No reduction of allowable expenditure

Commencement

General decommissioning expenditure

Commencement

Interpretation

Abolition of allowance

Amendments consequential on abolition

Savings

Company's pool of field allowances

Carrying part of pool of field allowances into following period

Carrying whole of pool of field allowances into following period

Initial licensee to hold a field allowance

Holding a field allowance on acquisition of equity share

Unactivated amount of a field allowance

Introduction

Activation of field allowance

Introduction

Reference periods

Activation of field allowance

Introduction

Reduction of field allowance if equity disposed of

Acquisition of field allowance if equity acquired

Adjustments

Orders

New oil fields

Authorising development

Qualifying oil fields

Small oil field

Ultra heavy oil field

Ultra high pressure/high temperature oil field

Total field allowance for new oil field

Other interpretation

OTA 1975

OTA 1983

FA 1993

ICTA

Main duty of senior accounting officer

Certificate for Commissioners

Notifying Commissioners of name of senior accounting officer

Penalty for failure to comply with main duty

Penalties for failure to provide certificate etc

More than one senior accounting officer

Penalty for failure to notify Commissioners of name of senior accounting officer

Reasonable excuse

Assessment of penalties

Appeal

Enforcement of penalties

Power to change amount of penalties

Application of provisions of TMA 1970

Meaning of “appropriate tax accounting arrangements”

Meaning of “qualifying company”

Meaning of “senior accounting officer”

Regulations

Other definitions

Requirement for contact details for debtor

Power to obtain details

Complying with notices

Right to appeal

Penalty

Power to change amount of penalty

Application of provisions of TMA 1970

General interpretation

Insurance premium tax

Stamp duty land tax

Aggregates levy

Climate change levy

Landfill tax

Insurance premium tax

Inheritance tax

Stamp duty land tax

Petroleum revenue tax

Aggregates levy

Climate change levy

Landfill tax

Minor and consequential provision

Claims for recovery of overpaid tax etc

Consequential amendments

Transitional provision

Saving for petroleum revenue tax

Claims for recovery of overpaid tax etc

Consequential amendment

Payments on account and balancing payment

Payments on account and overpayment

Amendments and discovery assessments etc

Amounts postponed pending appeal under TMA 1970

Overpayment of tax

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inheritance tax payable by instalments

Certain other amounts of inheritance tax

VAT due from persons not registered as required

Unauthorised VAT invoices

Death of taxpayer

Deduction of income tax at source

Property accepted in lieu of inheritance tax

Introductory

Repayment of amounts paid to HMRC

Payment of amounts on return or claim

Income tax deducted at source

Carry back of losses and averaging

MIRAS

Income accumulated under certain trusts

Certain amounts of inheritance tax

Attribution of repayments

Interpretation

Penalty for failure to make returns etc

Amount of penalty: occasional returns and annual returnsAmount of penalty: occasional returns and returns for periods of 6 months or more

Amount of penalty: CIS returns

Reductions for disclosure

Special reduction

Interaction with other penalties and late payment surcharges

Assessment

Appeal

Reasonable excuse

Determination of penalty geared to tax liability where no return made

Partnerships

Double jeopardy

Interpretation

Penalty for failure to pay tax

Assessments and determinations in default of return

Amount of penalty: occasional amounts and amounts in respect of periods of 6 months or more

Amount of penalty: PAYE and CIS amounts etc.

Special reduction

Suspension of penalty during currency of agreement for deferred payment

Assessment

Appeal

Reasonable excuse

Double jeopardy

Interpretation

PAYE regulations

Consequential provision

Introduction

Prescribed landfill site activities to be treated as disposals

Material temporarily held

Material at landfill sites

Site restoration

Landfill tax returns

Commencement and savings

Interpretation

Issue, transfer and redemption of rights under bond not be treated as chargeable transaction

Relief not available where bond-holder acquires control of underlying asset

Introductory

General conditions for operation of reliefs etc

Stamp duty land tax

Relief from stamp duty land tax: first transaction

Relief from stamp duty land tax: second transaction

Discharge of charge when conditions for relief met

Taxation of capital gains

Relief from taxation of capital gains: first transaction

Relief from taxation of capital gains: second transaction

Capital allowances

Introductory

Treatment for purposes of capital allowances

Loss or destruction of asset

Q retaining asset when no longer held for purposes of bond

Q transferring asset to third person

Supplementary

Substitution of asset

HMRC to notify Registrar of discharge of charge

Relief not available where bond-holder acquires control of underlying asset

Relief not available if purpose of arrangements is improper

Regulations

Consequential amendments of FA 2003

Consequential amendments of FA 2005

Consequential amendment of CTA 2009

Commencement

Editorial notes

[^c1991474]: S. 83 ceases to have effect in accordance with s. 83(3)

[^c1991476]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)

[^c1991477]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)

[^c1991478]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)

[^c1991479]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)

[^c1991480]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)

[^key-00aff4b0ff2eb0d2201ea523c7b19a2f]: S. 101 applied (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 42(1) (with reg. 1(3))

[^key-00eaca2495cfcf47cb275e30ee161cc2]: Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(b)

[^key-00fa4e8db3fef7ad874aebc9cd3d73ea]: Sch. 48 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-01294fcc57b9acbe028345472b13ac0c]: Sch. 56 para. 4 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-019dbab8b6f1163301c7b6336b68fd5c]: Words in Sch. 61 para. 6(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 15; S.I. 2018/214, art. 2(a)

[^key-01c750bed29531d9647d23c6d39f9f4f]: S. 107(4) modified (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 5(3); S.I. 2018/464, art. 2(e)

[^key-01e9c26ecba306d390901fa4547eea62]: Sch. 55 para. 6 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-01eb915fff54b522372623523a97b65c]: Sch. 55 para. 1 excluded by Taxes Management Act 1970 (c. 9), s. 12ZBA(7) (as inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 91)

[^key-020793f540ed3bad7414d7fab9993ab7]: S. 106(4) modified (15.9.2016) by Finance Act 2016 (c. 24), s. 113(17) (with s. 117)

[^key-024545af4caa93f649167bea37329f1a]: Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-03594d0f89c62f2ccd40eb03a1d0df0e]: Sch. 51 para. 16 in force at 1.4.2011 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(2) (with art. 7)

[^key-03d4ee98cf33ea3b41170e605a525bea]: Words in Sch. 56 para. 1 Table item 6ZB inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(2)

[^key-04080bdb41056a4dde69ae7eea59114d]: Sch. 55 para. 6(4A) inserted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 11(5); S.I. 2011/975, art. 2(2) (with art. 5)

[^key-048c8b41575f0b2590cecb8984d3c312]: Word in s. 94(10)(a) omitted (1.4.2017) by virtue of Finance Act 2016 (c. 24), s. 164(5)(a)(7); S.I. 2017/261, reg. 2

[^key-05e13a2f3634999e23f241214532fe60]: Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-064e872b48948fe4a7680043940c9c0f]: Sch. 55 para. 3 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-065d4caf1cdcf82c953976b2396c3fea]: Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-06e02886b67fe10bc2dda8155be3d24a]: Sch. 55 applied (with modifications) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))

[^key-077996de7adced6922212d5df3b59d87]: Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 26, 34(2); S.I. 2012/736, art. 20

[^key-07a83d52ebdf1e86649d04f5f632e623]: Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 4(2)

[^key-07ea4db4e5e8fb8048b7ed46adedcc40]: S. 102 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

[^key-07fc0a1a97b4fc734204850057ff7b0d]: Sch. 55 para. 15(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. 11; S.I. 2017/259, reg. 2

[^key-082b6c6372df16b84e11f00a494053a9]: S. 78 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(g) (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)

[^key-09499e87e4ec3cc2a4ad3cf161e8d6e3]: Sch. 55 para. 20 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-09969cbf5f442d0e90d8679da9b548ee]: Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 9(2); S.I. 2011/703, art. 3

[^key-09b12a41ed9fbf1db9dd4597897e2a05]: Sch. 55 para. 27(1)-(4) in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-0a731f2afeaa7f5e5f9d62789f6959bb]: Sch. 53 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

[^key-0aadc07fe4d77f746e81a1ab5694b485]: Sch. 55 para. 18(1)-(4) applied (6.4.2022) by The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506), regs. 1, 7(3)

[^key-0adfbd19f2217fdc188ccb29a1865bc7]: Words in Sch. 55 para. 19(3)(a) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 8(3)

[^key-0bb619857581a0d1ab1ff5bd4def7a67]: S. 102 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

[^key-0cce9fcd092f517ce288fb080ea4e29e]: S. 111 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. 84, 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-0ce57c983a10965749b3b65c602d39fe]: Sch. 30 para. 4 omitted (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 5 para. 7(2)(b)

[^key-0d1698a1956bcb41dac2ce849ee93a66]: Words in Sch. 3 para. 8 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. 713 (with Sch. 2)

[^key-0d29aeb1f275bac3bfbd4fdfbf0813ef]: S. 57 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-0d6cf76d6a25cece7253e62bd0d8eed2]: Sch. 55 para. 6C(1)-(6) applied (6.4.2022) by The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506), regs. 1, 7(3)

[^key-0d80e01dc5ab7a82d1d9eccb7772be73]: Sch. 55 para. 22 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-0d85d27e5a7843aa3d47fc8ebc31ae11]: Words in Sch. 55 para. 6A(2)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 16(3)(b); S.I. 2016/456, art. 5(1)

[^key-0deada387077fac892b0fc9e7f31094d]: Sch. 55 para. 18 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-0df1b46594e78793aa268e76fc44cd07]: Sch. 6 para. 3(6) 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. 714(4) (with Sch. 2)

[^key-0e4636eaea2561be099d330fc790371d]: Word in s. 102(4)(a) omitted (1.1.2023) by virtue of Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 2(a); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)

[^key-0e651c68c3e22a9c7c540237a24504b9]: Sch. 19 para. 10(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(2)

[^key-0e8d41fffb36297f930fa5df12aa87d7]: Sch. 55 paras. 19-23 applied (6.4.2022) by The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506), regs. 1, 7(3)

[^key-0ecc2260d482d9be36f7079e57abb063]: S. 101(4) modified (E.W.S) (14.1.2022) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5), regs. 1, 11(5)

[^key-0f3ac09ac541babcaa3ffdabc68b588e]: Word in Sch. 35 para. 14 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 9

[^key-0f58356d9e17aa2b183b5d37547f7aea]: Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-0f6da6de8f4dd36b2843f0f36acde0ad]: Sch. 55 para. 27 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))

[^key-10063a7b19d33d00a5252ae6e9d3638d]: Words in Sch. 61 para. 4(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. 724(2) (with Sch. 2)

[^key-1007f9df841bf3cefba65f936acb0084]: Words in Sch. 56 para. 1 Table item 3 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(5); S.I. 2011/132, art. 2(a)

[^key-1112eb449bf55b906ff9496dc084e8ce]: Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-1165b7b0a5ef7eb995146f417844071c]: Sch. 55 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-119ce9a5317f93f9bdff2a64ae28b71a]: Sch. 14 para. 8 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-11e301ec75ef61e6a5f12875c5d806a8]: S. 103 applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 17(3)

[^key-11f0edc2102d36b8c735ab4fd793272a]: Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))

[^key-1279203b6f0a3dd0e119804b1fbf8612]: Sch. 51 para. 23 in force at 1.4.2011 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(2)

[^key-12a6ce33e8bc46f8a08ad4346fa40fc3]: S. 102 applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 17(4)

[^key-12f4a2b777e07e4d090b79363b11be4d]: Words in Sch. 53 para. 3(3) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 7(2)(b)

[^key-12fe6763c29ebb67b1ff511d905a216f]: Sch. 55 para. 17 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 17 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)

[^key-133ea2cd575d62cbd2f978743e1e044c]: S. 28 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-136105780880aace8f2d07fd5d0b87a2]: S. 3(2)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(q)

[^key-137031307f9c47f4b92ac061e1a15c11]: S. 94(5)-(9) applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 28(4) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

[^key-138de165e79eb07eb7930dd797d53c8f]: S. 102 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

[^key-13f9a3bd4b37ccc26268acf9560dca14]: Sch. 55 para. 23 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-1451c5efae0cadf713abc7a55a9a51a5]: Sch. 55 para. 23 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-1475c4c55c8967ab68895760e0c3a19c]: S. 106(4) modified (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 4(4); S.I. 2018/464, art. 2(e)

[^key-14dbdc575ba8841931ca8791e08a5a7f]: Sch. 55 para. 6 in force at 1.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))

[^key-15d18e8b3c424efe78b224dd0cc5f1fd]: Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-15da03146772e6945cbfe11656494c79]: Words in Sch. 55 para. 2 substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 5

[^key-15f43f678304b804114831c6660736d2]: Word in Sch. 35 para. 16(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 10

[^key-15fb993467546793385cf270fb24c93b]: Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-17cbf401b04af5d6590ed9446b24f208]: Sch. 55 para. 10 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-184b581c01a6478cb07a0734353765a4]: Sch. 55 para. 8 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-1876ef38ebce81c6184f2e58ff3b534b]: Sch. 50 para. 13 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

[^key-1945f3024ca7d94b83d6036cfc40edea]: Words in s. 104(1) substituted (1.1.2023) by Finance (No. 3) Act 2010 (c. 33), s. 25(2), Sch. 9 para. 5; S.I. 2022/1277, reg. 2(2)(c) (with reg. 3)

[^key-195f4d3cce0974ef725c1423c9a9379a]: Sch. 55 para. 17 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))

[^key-198925ddde260182e447bb74b7d240fe]: Sch. 19 para. 9 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(2)

[^key-1a33f88a6b0cfbf8be8c3a36c3be7c47]: Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38

[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

[^key-1aa8e11837e0a5334047a7da92b1edfb]: Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2

[^key-1ac826995ec8cfde6278ddd043f5369b]: Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-1b734884e374371504b96ff4a02421dc]: Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-1b9862bc201e038ac6e68ec38df2cf0c]: Sch. 16 para. 12(3) inserted (retrospective to 30.6.2012) by Finance Act 2012 (c. 14), Sch. 20 paras. 33(b), 54

[^key-1c4d748decc2629a6672d5c588cfc1dd]: Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-1cbbab0dd17a75e48427111ee4fb883e]: Word in Sch. 56 para. 3(1)(b) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(b); S.I. 2024/440, reg. 2

[^key-1d464d4e909a9d072a150876b1eb91aa]: S. 101 applied by S.I. 2009/470 reg. 39(2)(b) (as substituted (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(2), 8)

[^key-1d80b5030cc57cd1fea238a8fd8689ce]: Words in Sch. 55 para. 1 Table inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(6) (with s. 117)

[^key-1d8c80c212f7925eb01cd8021adc0738]: Sch. 56 applied (E.) (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(3)

[^key-1ed2b0d1b852642308bb0e519f4f8eae]: Sch. 31 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-202ad6547ff0cd86b4e08ae74f749e83]: Words in Sch. 22 para. 14(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. 716(3) (with Sch. 2)

[^key-2099dcf9a36c2a76654a36517247d885]: Sch. 55 para. 17 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-20cc02c73346f576da842b09b596f198]: Sch. 19 para. 13(b) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 40

[^key-20dd1b3cb0d9feb5d7b423f0ba80fda0]: Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2

[^key-20dd8ad683854bab6141cfb33cef62f8]: Sch. 55 para. 17B in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-21199b8d9a339dbcacc080a413575205]: Word in Sch. 56 para. 3(1)(a) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(a)(iii); S.I. 2024/440, reg. 2

[^key-21da6910e9af10408662097903ceabfa]: S. 102 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

[^key-21f26e6203f5906d1caa5e360b363287]: S. 103 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34) S. 103 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

[^key-2234367c974648fda4d466ebe8606496]: S. 101 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2

[^key-223476481d631b2a01cf641de7a68bfb]: Words in Sch. 35 para. 1(8) substituted (with effect in accordance with art. 1 of the amending S.I.) by Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572), art. 2

[^key-22b53e899b886c28cb6db0218492a9c8]: Sch. 54 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

[^key-22beb62f01d352d825b21cf3f56ecb98]: Words in Sch. 55 para. 24(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. 723(a) (with Sch. 2)

[^key-22cfc039bc8889bed61eef5b5005ed45]: Sch. 56 para. 14 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 14 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

[^key-22e263bc48ad1814baebd15a032613c5]: Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-22f26b2e9519020435e460da22db6f86]: S. 102 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

[^key-230f1b104410fbdd23f89ea155ce7e90]: Words in Sch. 61 para. 7(2) inserted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(9)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-2366d05382496d94257177d830294d5b]: S. 101 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

[^key-23904b167ed93d2fa626babba856a325]: Sch. 55 para. 24 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-2412c2a72b4f52166b8bb087e0e51a8d]: S. 103 applied by S.I. 2009/470 reg. 39(2)(b)(5)(b) (as substituted (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(2), 8)

[^key-2459d650f9678b4ededfa7c2364e0e53]: Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-24a533c7bfb965572946f4dc80609fc0]: Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-25038fe441e09ba208cd019a62ba7435]: Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-25048c21125ddf74d6562d388e6330e9]: Words in s. 8(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. 708 (with Sch. 2)

[^key-251d00e6e986c77b5866ad70b6cd2bae]: Sch. 55 para. 10 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 10 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)