Finance Act 2009

[^key-25560aea493ea013a4f0190aa3d07921]: Sch. 54 Pt. 2 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 11B (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2)))

[^key-25cb6a95a1c1aa6b27c6bbd0aa168c00]: Sch. 50 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-25e294b2704c1ffc30f6fcdc6f08cd0c]: Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-275c7d79a79aae96f2cf59f0c6b92096]: S. 102 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

[^key-27bc8d64c4e76ad445157e5ab5cb2825]: Sch. 55 para. 7 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-285a2d62ccbe2cb822aae0c13ce017fd]: Sch. 50 para. 5 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

[^key-2933ee74af296c1aa67099d83117cfe8]: Sch. 22 para. 10 having effect as specified (1.4.2010) by Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670), art. 2

[^key-29465be3e846b8d315f1650da0a78d87]: Sch. 56 para. 1 Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 20

[^key-2972d44ff5b9739ddfb92a107c970da8]: Sch. 51 para. 39 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1) (with art. 25)

[^key-29c5c8e2e991f8510e8633e0820c02df]: Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-29f018a777a34d908b77375af0d1e330]: Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

[^key-2a3e25fd0dc2f71cb1b770cc165bb777]: Sch. 56 para. 8 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-2a5212e09b76d0a6bc80fb14d6f07960]: S. 101 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

[^key-2a99cca00b0ed04869e151c888ff6f5b]: Sch. 55 para. 27 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-2ac33da8be3f0ae4318c6f42270ae367]: Sch. 56 para. 9 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-2afd9e710cabc5de6a870fc786bc12a3]: Sch. 50 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-2b23177f0abe368c586cda3307483e4e]: Words in Sch. 61 para. 16(4) substituted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(3)(b)

[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)

[^key-2b44cf81df9ffcdc7bf5ae94b1af2b12]: Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-2bd9c89de5c27b4ffb3053735f9c14ae]: Words in Sch. 55 para. 6(3)(a) substituted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 11(2); S.I. 2011/975, art. 2(2) (with art. 5)

[^key-2c2ffa3d14c9c00ac83502abcefbe6af]: Sch. 55 para. 6A(4A)(4B) inserted (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(5); S.I. 2016/456, art. 5(1)

[^key-2c345944ad8bc6728206f8b1a9d3e79b]: Sch. 44 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. 720, 3 Pt. 1 (with Sch. 2)

[^key-2c3568677b34b4e8e6d54f24e6791032]: Words in Sch. 55 para. 1 Table inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 7, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2

[^key-2c725ec773cb0b635aafdfe360e803c8]: Sch. 10 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-2ce8a123db231f3792557787fe212d03]: Sch. 55 para. 14 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-2da39e82531fbd01388ad413319d826b]: Sch. 55 para. 12 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-2de0f7094e3193036e1af2554e13ea01]: Sch. 55 para. 2 and cross-heading substituted (12.2.2019 for the purposes of soft drinks industry levy) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 3; 2019 c. 1, s. 67(2)

[^key-2e26adf40606d6116e5010166e2a6dfc]: Sch. 54 Pt. 2A modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 11C (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2)))

[^key-2e313cb38e1c8ae9333c53298510ce66]: Sch. 56 para. 18 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-2ee04cf225821c64a412185d0f3a5349]: Sch. 55 para. 19 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-2f08f6253cc3bb56418d38ee1fcf2bfa]: S. 103 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)(2) (with reg. 1(3))

[^key-2f42911a624d84c6fb3fc5d66dab4e28]: Sch. 56 para. 1 Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(2)

[^key-2f75ee626e375db802422f395b3dce3d]: Sch. 14 para. 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-2f81ab2fcdcbaf916e4770a22b0bffb1]: Words in Sch. 61 para. 20(3)(a) substituted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(9)(b)

[^key-30746625430c3646fdcb8e168ffaef5c]: Sch. 33 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-30ce9696a39a805c47d52e28736a6cc2]: Sch. 56 para. 1 Table item 15A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(3)

[^key-31489d44924d53030a9ac134a026341b]: Sch. 32 paras. 9-11 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-31d03477637f08e8351109dc62ebb180]: Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(14) (with s. 117)

[^key-32390e88db098c941ac179c033da3e51]: Sch. 6 para. 3(1) 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(2) (with Sch. 2)

[^key-3248e6351b3c4faef64041a1ffb3b36a]: Sch. 6 para. 1(11)(e) and word omitted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 3 para. 10(c)

[^key-32fc33602c74c0381a6eeca77fe93c79]: Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-3370afbf038d374598498459293c4d12]: Sch. 55 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(3) (with reg. 1(3))

[^key-33ae862ff7e7bf600dd4224949d42f76]: Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e]: Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-34365060392459197edc8fe69d743f57]: Words in Sch. 55 para. 6A(6)(a) inserted (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(7); S.I. 2016/456, art. 5(1)

[^key-34771cf9c88cadb856bd59c9b3b2ac16]: S. 101(10) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 116 (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-34cbae596395fff61a8f5e260f34a883]: Word in Sch. 55 para. 6(2) inserted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 4(2); S.I. 2011/703, art. 2(a)(b); 2019 c. 1, s. 67(2)

[^key-35dd2ec782f3a51704696dea9c804734]: Sch. 51 para. 20 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-35febb3ba60fb9b0e72fbcf59318048d]: Words in s. 56(1) 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. 103 (with Sch. 9 paras. 1-9, 22)

[^key-367eb0febe85996c7a854babe04e3942]: Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1) (with art. 9)

[^key-3750db9189e7601fb54a62ee0827bf48]: Sch. 56 para. 16 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-37b01065d884de2212185728b5964ddf]: Sch. 15 paras. 97-99 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. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

[^key-38749e4167195e433e8aa1ade05b7351]: Sch. 45 para. 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-3884fada21ec8af17e98e118b5297092]: Sch. 56 para. 17 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-389ccdb136c44977bfe6f11860fbd1f1]: Sch. 15 para. 96 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. 2 (with Sch. 9 paras. 1-9, 22)

[^key-39221479bf155b847e0857d9c7d717c7]: Sch. 61 para. 16(5)(b) and preceding word omitted (5.7.2019) by virtue of The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(3)(c)

[^key-3946948cc0eb43cb253151823415f14c]: Sch. 56 para. 1 Table item 20 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(12); S.I. 2011/132, art. 2(a)

[^key-39da5b4bd1e8f23ebec0d9729f553917]: S. 101 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-39f534b3fea4c11227a1b97854494b6a]: Sch. 50 para. 9 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

[^key-3a0bf0f2d44598337022a4f3c7d9eb9e]: Sch. 56 para. 7 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-3a781910436aa7e66f806469401240e1]: S. 106(2) modified (15.9.2016) by Finance Act 2016 (c. 24), s. 113(17) (with s. 117)

[^key-3aa67981d37b6b1f2d881ec487110453]: Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-3ac0bc7381517c1287caace64789eec7]: Sch. 55 para. 25 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-3b5114675e12117bbdabe1b54d81ecff]: Sch. 55 para. 26 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-3bdad27a8052e86074f67256aec24885]: Sch. 55 para. 25 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-3c3af0def3f5b67c161dcfce0ea91f13]: Sch. 29 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-3c4afa205f1afa242f45483191ba599a]: Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(3)

[^key-3c630ae690b16a609ea5a744caff5a7e]: Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-3ca13315c01db76d3a118d751b046b81]: Words in Sch. 61 para. 18(5) 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-3cef7450230b4424bbc5975a6b33cc96]: Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-3d06634926970c8605ef3f7484300f4a]: Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-3dbb1ee8b37b6ccf383e4b7e7e6b5317]: Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-3e0b73d186b318c57df5d7e0b44cc713]: Sch. 54 para. 14(b) and preceding word 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(6)

[^key-3e2e0a550e26a08354d2e165ffc6940c]: Sch. 55 para. 21 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-3e3b1229ebeec74348b0ba48fdf4baeb]: Sch. 56 para. 3 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-3e4a295db3595ae8483eea07ebd35d12]: Sch. 55 para. 23(1) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 11; 2019 c. 1, s. 67(2)

[^key-3e88d6bff23020c971b7060506e27bcb]: Word in Sch. 55 para. 1(4) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(2)(a); S.I. 2024/440, reg. 2

[^key-3ed6baf4ff78cc453e0ff9551b37f9f6]: Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-3f4fa59b58747dc1e0d022caddcffc10]: Words in s. 94(6) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 164(3)(7); S.I. 2017/261, reg. 2

[^key-3f51206e702516fbf9d432a16f3a7888]: Sch. 55 para. 19 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-3ffae164b4f4c2c4971460ecd7c59226]: Sch. 53 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

[^key-4012246ba17734408c7317561c9da6f3]: Sch. 56 para. 1 Table item 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(10) (with s. 117)

[^key-411b7e4f05b147e5a08ac2a287223090]: Sch. 55 para. 9 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-41937449d74a95d4710069c508975aa6]: Sch. 55 para. 15 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-41ac03bd0e8a2aa7174932224053c53e]: Sch. 56 para. 15 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-41ea152cb4d9933a9fb2504ffdbe96b8]: Sch. 54 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2 Sch. 54 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34) Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

[^key-420f6cbe4859bc0c44eecb84b9c99e48]: Words in Sch. 61 para. 9 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(10) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-4260dbfe9c225160f5542552f0661959]: S. 102 applied by S.I. 2009/470 reg. 39(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-4296796bb691d7c58eb93e976ad6fadc]: Sch. 53 para. 6 cross-heading 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(4)(b)

[^key-4316f8b2fdc7ef8de9e797c2e4068042]: Sch. 53 Pt. 2 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 30(2)

[^key-4332165415b3cce4604f39a977dc86e2]: Sch. 55 para. 3 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 3 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-43db92cbc7182fdd95a3d5a5f5816859]: Sch. 55 para. 17(2)(c) and word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 5

[^key-43fee42082e115e0a05ee215d4d32f4b]: Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-4415f2a644856d13f2f4147a82eea78e]: Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-4433ff3161420a45442a544bff2681a6]: Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(5); 2019 c. 1, s. 67(2)

[^key-4450aa386bfca705077dbc451c796399]: Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-4452d496ea7da1b2220d0b42fd5d0ecf]: Words in Sch. 56 para. 1 Table item 4 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(6); S.I. 2011/132, art. 2(a)

[^key-45c1abfa19ead4dacf3fba7b0cb33a1a]: Sch. 16 para. 15 omitted (retrospective to 30.6.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 paras. 34, 54

[^key-4659826baefa09aba7da3b9c5219a200]: Sch. 54A inserted (1.1.2023 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 25(2), Sch. 9 para. 12 (as amended by: 2014 c. 26, Sch. 4 paras. 14, 16, 17; S.I. 2014/2228, art. 2; 2016 c. 24, Sch. 8 para. 12, 17(1)(a); and 2017 c. 32, Sch. 6 paras. 15, 20, 21(1)(b)); S.I. 2022/1277, reg. 2(2)(d) (with reg. 3)

[^key-467115dc243d60e81aac3f67a00a83c1]: S. 94(10)(aa) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 164(5)(a)(7); S.I. 2017/261, reg. 2

[^key-46aa8cb99f3454e0e5c98dd6533ac8dc]: Sch. 55 para. 21 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-46b6c48b9fba489d88d86389fbad11f1]: Sch. 55 para. 27 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-46d734eab546b99f1d197290c5d24e79]: Words in Sch. 56 para. 6(2)(a) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(b)

[^key-477dc6204cf8aa333f69f37aa3f01965]: Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-479cb622578cc9c666e15a2dfd07a194]: Sch. 55 paras. 18-23 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 24(6)

[^key-47a423813e62a9ac12f5f6cfce990540]: S. 102 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-47d794e3a1c73e725f295c3d13eef28a]: Sch. 22 para. 8 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 13

[^key-482131bcb8b8e3c1b5a6a49a9d6e6a5e]: Sch. 53 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

[^key-491d574c616bb071c8755f720caa73f9]: Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-49c58f215a11f43f3559a6c5dcfa1032]: Sch. 55 applied (with modifications) by 1992 c. 7, s. 11A (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-49fc6eef112a04dab3568138d09d8c70]: S. 101 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(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-4a52509b49a0377a70824f55c4f0763b]: Sch. 55 applied (with modifications) (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(1)(2)

[^key-4a73a6591bf3d783840eb896367a83e8]: Words in Sch. 33 para. 6(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. 1 para. 718(4), 3 Pt. 1 (with Sch. 2)

[^key-4a7989ee9956861d11375ec2180fab4e]: Sch. 21 para. 7 omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 100

[^key-4a87412e9d604306190e8a417cc32991]: Words in Sch. 56 para. 5(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(12) (with s. 117)

[^key-4a941450b2c0459d982e4d20a738c9de]: Sch. 55 para. 13C in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-4aa37d2e713e350f5c9397f968bf47c7]: Sch. 55 para. 23 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-4acea1a5c65ea0ae57c2f6e928699ca1]: Sch. 56 para. 3(1)(d) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(c); S.I. 2024/440, reg. 2

[^key-4b0c0d790bc7e6c53b6d258dd9858a54]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 31)

[^key-4b0c6a004fe1f13c157f41682057e035]: S. 3(1)(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-4bfd71891a655fbb9e73d01b805bf6e6]: S. 101 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(2), 7)

[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-4d2c1ef6adcaa2a018f14256db381239]: Sch. 16 para. 24(3) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 12 para. 13(b)

[^key-4d3fe9b26c1ebe4adc2dd693366b5ebb]: Sch. 55 para. 4 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 4 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-4d7b48e31deb141d860efd922bad0234]: Sch. 55 para. 13D in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-4dde8d57907897dfecb01bc84a85d7d9]: S. 46 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(s)(i)

[^key-4dfb0a8fd5c964b7a9fadd8f864906c7]: Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-4e07b5315759bd9935dc24956ea18257]: Sch. 16 para. 24(5) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 12 para. 13(b)

[^key-4e23764129d50c391e42b8f2ab59f22a]: S. 101 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

[^key-4e3a852cec04f4488ab78ced0e1527f4]: Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-4e46060ea2854c0d7c0017b3d51b817f]: Sch. 56 para. 6 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-4e921709c112e7d6461035fa86c1a7dd]: Sch. 55 para. 6B in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-4ebfa9a441fa88f83ca58bf7af2b1b89]: Sch. 55 applied (with modifications) by 1992 c. 4, s. 11A (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-4ed0df79f90119f701d22ac62c7aab3f]: Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-4fa8a3137c75763d52fdec7e1cb15026]: S. 108 applied (with modifications) by S.I. 2001/1004, reg. 90K(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by Social Security (Contributions) (Amendment No.4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 3)

[^key-5010ff0de9b9f0113cfac2673662d069]: Sch. 51 para. 25 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-503eb8297b770647ae8584f3ef1cdab4]: Sch. 55 para. 11 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-504ce33b6c10fe6165c1f99f007c620b]: Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-505c81a1beba8d456d9fdb2213d5e1fc]: S. 101 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)

[^key-508ad4104eed670a91eeca2674e22ff8]: Sch. 55 para. 27 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-511d7d8bd38a749e87e419bbd28cdc52]: S. 102 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(2) (with reg. 1(3))

[^key-513a8ac7984585c5d6e8bd995f19111f]: Words in Sch. 33 para. 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. 718(5), 3 Pt. 1 (with Sch. 2)

[^key-517da73940bd90ad86ecc3fc5377dd5b]: Sch. 55 para. 5 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-51c12f1b3def96f66485f8f258996674]: Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-51f935921f91652cd5891dd210603c70]: Sch. 61 para. 17(5)(b) and preceding word omitted (5.7.2019) by virtue of The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(4)(c)

[^key-5229a54c353e1d0c9b181e7cd2534e41]: Sch. 56 para. 1 Table item 1A inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 9(2)

[^key-5247f98bbfce9f4a88ff1bd7b1d1917b]: Words in Sch. 55 para. 6A(5) 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(6); S.I. 2016/456, art. 5(1)

[^key-524d43c6d58e3ea844f97976d0bd02eb]: Sch. 55 para. 15 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-52c2e465ec16d8de0e869463c84cea7f]: Sch. 55 para. 16 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-52f0812ee8f1eada24a9abc9e192a49c]: Sch. 55 para. 6B 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-5355a78ed26c4faf60e381653bc565e4]: Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-5379eb8e5f6fb6ca7db90b25699ff80d]: Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1) (with art. 8)

[^key-53d9d203b7d0cf496cc1fa0ac326bd51]: Words in Sch. 6 para. 3(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. 714(3) (with Sch. 2)

[^key-53e2f311b449ba398d35833ea851e1b2]: Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-5435edb5c06d8c5e4807c1d82a31862b]: Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-54463dc55f40d6cdb79178271fa86942]: Words in Sch. 55 para. 14(1) 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. 10(3)(a); S.I. 2017/259, reg. 2

[^key-555ff3d720c8dbb78922e98e5b09b921]: Sch. 51 para. 11 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. 6)

[^key-564bb13ea91269877d89914650c2290c]: Sch. 51 para. 24 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-5699bbdd5922a012bf4c1bc1dec076dd]: Sch. 55 para. 11 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-56c72c3b9bac778e0e11d39ebef21969]: Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-56fa2aa1b70b871a979162d0d3c91156]: Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-571fe278cba5e40a941d44d9f1028ea6]: Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(3)

[^key-57afd293a0b72afd3fd788e54e1876dd]: Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-57d65dcce5258523f7fe874ef34700c7]: Words in Sch. 61 para. 7(5) substituted (with effect in accordance with s. 46(10) of the amending Act) by Finance Act 2019 (c. 1), s. 46(9)(a)

[^key-581621f03bcf07313135af365ecc3df1]: Sch. 28 para. 10(1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 59(4)(b)

[^key-58580eee9385e599cfb83ee5487635b9]: Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-58caae7b4c643f4f5a99248d000086ae]: Words in Sch. 61 para. 19(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(f); S.I. 2018/214, art. 2(a)

[^key-58d2f82510a2562f7c589a0ba34eccbc]: Sch. 55 para. 8 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-59109346b04a530da19cd7a433620e4a]: Words in Sch. 61 para. 18(5)(6) substituted (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(13)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-596118d284cccc3c73d7bb6d4b45968f]: Words in s. 126(1) 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. 332 (with Sch. 9 paras. 1-9, 22)

[^key-596e2bf7c108bcd429cffe157ddbffb5]: Sch. 19 para. 5 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-599582cc35d0602733835981796ea158]: Sch. 56 para. 1 Table item 13A omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(c); S.I. 2024/440, reg. 2

[^key-59d682cd3116e0792eac0a947822b55c]: Sch. 56 para. 3(1A) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(c); S.I. 2024/440, reg. 2

[^key-5a19f8ec17c671fccdd8d6f751a1382c]: Sch. 56 para. 17 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-5a50a074b73ce2c9e334b99134fab6bb]: S. 101 applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 17(3)

[^key-5a6100206d9d8910dbf1187524f29b25]: Sch. 56 para. 6 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 6 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-5a6857053c0c857cad1dda64c45de6cc]: Sch. 55 para. 19 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-5a7ec46086b6132a0c3c186f480db57b]: Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

[^key-5a98276ab0ab46dcefada7c992828fc7]: Sch. 55 para. 3 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-5ae39a16ab024cbff328cc14654d1c42]: Sch. 56 para. 7 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-5b26e6258cb4cd6c5dba53535e99ac8f]: Words in Sch. 35 para. 9(4) 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), 5(1)

[^key-5b2f8561a190f7c1074203478cd95a69]: Sch. 12 para. 2 repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 8(d)