Finance Act 2009

[^key-5b405dfbc99fbb375ce4ed0dd1020d8d]: Sch. 35 para. 11(3A)-(3C) inserted (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), 7(2)

[^key-5b67c25bd76b12aa3a21d21388eac81d]: Sch. 55 para. 13E in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-5b9caf28689cda9e5426473950b63478]: S. 94 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 16

[^key-5bc38770c22c94e0071948bf8d4efd4e]: Words in s. 44 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

[^key-5bc8f8afe09b26dcf960290ccdfaf511]: Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)

[^key-5c54c90181700b9a4807fd5da75c11f2]: S. 68(4) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 15(a) (with arts. 20, 22)

[^key-5d315f9f4675c67717956b91c51614f6]: Sch. 48 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-5d554d79fe0a8c034418925278cb0101]: S. 102 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

[^key-5d609dd86871b98f7201b9e68ecff027]: Words in Sch. 55 para. 6A(9) 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(9); S.I. 2016/456, art. 5(1)

[^key-5e568d2f0d75a947575f262408e47a20]: Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-5ee4e8145886ce471cb9b834cc5eee65]: Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 14(2)

[^key-5f27e172ed02cfd27ba12f47875ba568]: Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-5f9c6637a908fdc1b27a613c7640e99e]: Words in Sch. 56 para. 3(1)(a) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(a)(i); S.I. 2024/440, reg. 2

[^key-5fea72931b08230781b7f1682d11e1c7]: Words in Sch. 56 para. 1 Table item 23 substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(e)(i); S.I. 2024/440, reg. 2

[^key-600316132b72ed840a58b305f3fe6d1c]: Sch. 53 para. 6 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)(a)

[^key-6030463c3b607873eb74436bb54712a2]: Sch. 19 para. 12 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-604dd9c6b088f4765875c5caea107309]: Sch. 55 para. 17(4) inserted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 14(b); S.I. 2011/975, art. 2(2) (with art. 5)

[^key-60d36ed635b327c72ca9fdea1604d6f2]: S. 103 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-613618f468649fea36f0b41a49c9cc97]: Sch. 51 para. 12 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)

[^key-6149449df587146d410b9f4e8ce08846]: Words in Sch. 56 para. 1 Table item 23 substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(e)(ii)(b); S.I. 2024/440, reg. 2

[^key-61b4978289554440420ebfc43eae14a6]: S. 103 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2401, art. 2

[^key-6216244a3c8ca313040401e830b5cda4]: S. 103 applied (with modifications) (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), 49(1)

[^key-625e7552c5ab32911658e09f835c0d3b]: Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-626a81f2046860dae23599284ef1c382]: Sch. 55 para. 10 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-626efb621ab28dbb060eabfc7a3dc007]: Sch. 53 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

[^key-62adc41df47e103b953433e3dd20a788]: Words in Sch. 61 para. 21(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(3) (with Sch. 2)

[^key-633b7a6d4a9762ed1a0e904d2a315609]: S. 103 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

[^key-636cd4f1a2ab455a6fb60d069772c693]: Sch. 55 para. 11 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-63a8d53e3e686795d02a61b6e0efb057]: Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-63e48ba316ce862f26ab9cbc734a3753]: Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-63e7c18c2851bd0c9ab6ef0b675aac27]: Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(a) (with s. 117)

[^key-63fa4756fe929a3da9ae279f23a46db2]: Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 3(1)(a)

[^key-640152c59d8ba25d7502e96ccc348d29]: Sch. 51 para. 26 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-6488cf4d0801f05645e31632a1390a02]: Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-652e56e73b28af7f0352c99dff9e9fd1]: Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-65fd2f246c07bb2e8b0a5f8c7cadac05]: Sch. 55 applied by S.I. 2009/470, reg. 40(1)(2) (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 9 (with reg. 12(2)))

[^key-65fe29f1d87c87b7726c02b30e37e44f]: S. 101(4) modified (N.I.) (14.1.2022) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9), regs. 1, 11(5)

[^key-665e8932267e60cecd2bea83b31edd4d]: Sch. 55 para. 2 modified (cond.) (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(6); S.I. 2024/440, reg. 2

[^key-66a6bfa58700a3d627dfb2264c2787cb]: Sch. 24 para. 6 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. 3 (with Sch. 9 paras. 1-9, 22)

[^key-672032dc90c920f96d1e4dfc580a78d0]: S. 101 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1) S. 101 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)

[^key-67453ce645d132be078bc575f1cf2bad]: S. 101 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

[^key-67833bede17bbb792fdae8c2a51e9b66]: Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 59(1)

[^key-690afcf32256a1cfc64d3726f21431e8]: Word in Sch. 35 para. 7(2) 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), 3(2)

[^key-690d28870ebc2febfa4f3f4c54be6794]: Sch. 56 applied (with modifications) by S.R. 2009/128, reg. 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))

[^key-697d8338ef12849a026310f4012a84f3]: Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 6(2); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)

[^key-69b86f8c21dff4ad63c0cd7bd1514595]: Sch. 55 para. 2 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-69ce0b215ce5b9aba4d4cc8876c9b474]: Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 4

[^key-69e4552a67232798edd44343ff6a7382]: Sch. 53 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2; Sch. 53 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34); Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

[^key-69fcbfcf8f439e60570fa4a40caa477c]: Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-6a22e5aeebc4bbeb84a4a2b9ff249356]: Sch. 48 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-6a3011debcd33dff008576f91768e9c3]: Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-6a6637db5be88cecbcd1dc029bf96f1d]: S. 103 applied by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), reg. 10(6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150), regs. 1, 3(c))

[^key-6af40172ed049b3b96498016b2ef87b3]: S. 101 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

[^key-6b5b1266bd38a263603299ac80659dfc]: 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(4) (as amended (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(b)); 2019 c. 1, s. 67(2)

[^key-6c6a230abc0a27f3d02daa3a42188488]: Sch. 56 para. 1 Table modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 28 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2))

[^key-6d48dfd6ca803df86e1c13cf79c0e9e1]: Words in Sch. 61 para. 5(7) 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(7)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-6d8baea69695ea75b9d89ef4ca31f016]: Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-6dfbb3c8731ec6bf71f26ce341988c71]: Sch. 55 para. 6A(8) omitted (with effect in accordance with art. 5(2) of the commencing S.I.) by virtue of Finance Act 2015 (c. 11), s. 120(2), Sch. 20 para. 16(8); S.I. 2016/456, art. 5(1)

[^key-6e1d2b43ab85acbc6fb9d1dc71ca9650]: Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(2)(a) (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-6e4b57e6fce5c8ff5f0a1b8519900256]: Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-6e86b55422572af0b5f6119c0a4257c9]: Sch. 53 paras. 3, 4 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 14

[^key-6e89442c780934d5ad1bac0c4fae921e]: Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-6f6a001ba035f9ff4a10aeef845179de]: Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1) (with arts. 18-20)

[^key-6f9f09a74ce4ab5b2f6cf5a1b6b332f6]: Sch. 55 paras. 17A, 17B and cross-heading omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(4); S.I. 2024/440, reg. 2

[^key-6fa68eb33206f459012b9a257bfc62c9]: Sch. 53 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

[^key-6fb01ce844141b3fe138fd0c863e0650]: S. 102 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

[^key-6fcfc27774d2e25a0d1bc4c70a01ce70]: Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-70a1b6b5425b6d3c83fa340d32a00443]: S. 96(1) in force at 1.4.2010 for the purposes of the amendment made by that sub-section by S.I. 2009/3054, art. 2

[^key-70c16474660754866a9793fb6cf49330]: Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-70d3ab67ea42ca05097436d36841179d]: Sch. 56 para. 16 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-7190bd96ec1f8acb9715e9c919205d77]: S. 101(4) modified (E.W.S.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) Regulations 2020 (S.I. 2020/512), regs. 1, 11(5)

[^key-721ff71dedfb637a35ac1350ebcd5419]: S. 103 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4) (see also S.I. 2011/2401, art. 2(2))

[^key-723fc0fe83cefd98cfff3cd06dd5f8de]: S. 62 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-726d51edbb69c73142ae36bb98819b2e]: Sch. 55 para. 18 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-73bf8f800ccf83a91a907eb9e76aa5ea]: Sch. 56 para. 18 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-73d24376a0280395a249da297635a17b]: Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-7425f0885ffe7b4c32f394ef46fb6975]: Words in s. 123 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. 228 (with Sch. 9 paras. 1-9, 22)

[^key-74967b1fed33477d96c3c02c7307567d]: Sch. 35 para. 8(5) 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), 4(3)

[^key-75188a3cfe89086ac8287f10f4f63b2f]: Sch. 55 para. 5 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-75567c55709b09c3c1c51c291b3e1172]: Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-75712b72895e361323f27c42ec7f782a]: Sch. 55 para. 12 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-75f34b56c15437c20b3ba901e748b3bc]: Words in Sch. 55 para. 6A(3)(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(4)(b); S.I. 2016/456, art. 5(1)

[^key-75f6a45a76274dfdea6cbab87fea64f0]: Sch. 55 para. 26 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 26 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-768456c3120330d05323016100b0e6de]: Words in Sch. 61 para. 5(7)(a) 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(7)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-76fc706fccc43a04d75e00b0eb09b1db]: Sch. 55 para. 14(1A)(1B) 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(4); S.I. 2017/259, reg. 2

[^key-772a27662b40aa74f249cb0d8cfdbc31]: Sch. 55 para. 13 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-7742dd1ebdf6d4623a935f5f65403d26]: Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-77554b705c685b2c645010ba2f3670d9]: Sch. 55 para. 27 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-78121b3fd81a082a737542336a04cb09]: Words in Sch. 55 para. 15(5) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 9(b); 2019 c. 1, s. 67(2)

[^key-7899c6e3122f626f548064ff58c629a5]: S. 101 applied by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), reg. 10(6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150), regs. 1, 3(c))

[^key-78fe3af9de95f81818556167cdd509e3]: Sch. 19 para. 6(3)(4) 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-79564dab627d1ea4f9e15cf9d6ddd6f9]: Sch. 51 para. 33 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. 16)

[^key-79fe22f9cbf1fcf95029536ee740c4bf]: Sch. 61 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)

[^key-7a6c985bb14309d7bc267a1935ec2b5a]: Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 10; S.I. 2011/132, art. 3

[^key-7b15a66046eb714da36e49d0219d9d7b]: Sch. 19 para. 6(2)(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-7c479d9a103ed6490cda2ffc137728dc]: Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(15) (with s. 117)

[^key-7c71e47f99f9f6d063b63bae061cc225]: Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-7cf8c360d877a0de26c22a47c1225129]: Sch. 55 para. 22 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-7d065c6d8fd822c59084e29f917a325d]: Sch. 55 para. 6D in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-7d56b75249a75a6e987cfbe9eeabe20b]: Words in Sch. 61 para. 14(3)(b) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(2)(b)

[^key-7d8b642a29fd9c4c4e97ec4d31f886a0]: 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), 46

[^key-7e72059ffc5b2fca1fc74c862d714cac]: Words in Sch. 35 para. 8(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), 4(1)

[^key-7e7c17861a6b27b2add91a482cfd2824]: Sch. 56 para. 1(5) inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(3); S.I. 2011/132, art. 2(a)

[^key-7efb9f0ce0570f3572492aeb2821fc30]: S. 101 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

[^key-817c4b623c504ab8b2973ca74c6f225c]: Words in Sch. 61 para. 7(1) 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)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-81b825f2cdd2635330f4f8938b3a3900]: Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-81ba400fab507025ed210b8a918a8fe1]: Sch. 56 para. 10 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 10 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-81fec43d9d1cc172832b86ff55e9ccc7]: S. 103 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

[^key-82352964e3282bb70b6bc3d258b87065]: Word in Sch. 56 para. 8A(1) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(5)(a); S.I. 2024/440, reg. 2

[^key-824f0356dae554f245fdd2d52fa68b5d]: Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)

[^key-82c9c7ac5cb92f4343c0e05845a19803]: Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)

[^key-83b996d9e81354f98b59db615557621c]: Sch. 56 para. 1 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 1 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-842bb3402d360dbbbfa36a88037ed524]: Sch. 25 paras. 1-6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 717, Sch. 3 Pt. 1 (with Sch. 2)

[^key-843fc6227d0838ff7ff2e88d6c7cf0c4]: Sch. 55 para. 17 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-8491b7579ae94161c443fde05796259e]: Words in s. 108(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 117 (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-852451d6a3c0c9ad0a268d7627465967]: Words in s. 108(5) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 38; S.I. 2022/1278, reg. 2(3)(4)(d); S.I. 2024/440, reg. 2

[^key-8527d91b0001669c7d412dcc1b5226cb]: Sch. 61 para. 5(6)(b) 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(6)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-85374b4556960450d4cea03ae978f96d]: Sch. 51 para. 13 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)

[^key-85580b0e211116af3d911bfe9055cb39]: Sch. 55 para. 20 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

[^key-8568084b516db5b34379afd6235e0085]: Sch. 55 para. 8 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-85762c577491de7e01f2ace9300460e6]: S. 101 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

[^key-85bf6727c2d0fa1244ae94e97630289a]: Sch. 61 para. 14(3)(c) and preceding word inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(2)(c)

[^key-85d77cdd76e075f0f8c6d5e75889c817]: Sch. 51 para. 19 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)

[^key-867ca15ebe06961fbc8f5a91147e22d2]: Sch. 55 para. 17(2)(d) and word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(5); S.I. 2017/277, reg. 2(b)

[^key-86d19bee1d73514b1e0d434ac137db84]: Sch. 44 modified (19.7.2011) by Finance Act 2011 (c. 11), s. 63(5)

[^key-877edd667a0db871157ca6452647b58b]: S. 103 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), 49(3)

[^key-8785e217b3eba807407512182a4c9842]: Sch. 55 para. 18 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-87b3cfa961f90c16a459e7949ee38f27]: Sch. 51 para. 8 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)

[^key-87eac225babdea12fe3594c05313784a]: Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-883c4c1b007005fcf4608321c5a9aa10]: Sch. 56 para. 2A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-8842818aace5a4a84512d8b1c0008410]: Sch. 56 para. 1 modified (cond.) (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(9); S.I. 2024/440, reg. 2

[^key-886eb5ea08c61cf29fa441e4a0349bd9]: Sch. 56 para. 8 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-888f7301a77074225769ec32dad514ed]: Sch. 19 para. 7 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-88f563bd1c50420e188f9a60f0359505]: Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(2)(b) (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-896ecd90692b29400f3442201e0939c6]: Sch. 19 para. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 40

[^key-89bb554ee6614efe918dfcf87fb40fab]: Sch. 51 para. 7 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)

[^key-8a0b5e63d75e1d818081e9a27a7f8fb9]: S. 102 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 11A (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-8a4d83e3aa0632e93b5faaa68e40954f]: S. 94(6A) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 164(4)(7); S.I. 2017/261, reg. 2

[^key-8aa13a39c95554df426b4ab9eb22789b]: Words in Sch. 56 para. 2(c) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(3); S.I. 2024/440, reg. 2

[^key-8b207d9da91326104656518eca37cd73]: Sch. 51 para. 18 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-8b2552fc8e68694fe6ba1dbf18516215]: S. 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-8b265f50cc08ea546c8c4acdad829a1e]: Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-8b635ffeec6624daa4a9a4f1ccde3f47]: Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-8b69028373ea10c042abd59e3ebe946b]: 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(b) (with Sch. 2)

[^key-8b810f83bcf966d78b45a6c7f2ebd227]: S. 101(11) 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-8baf2c6b51fe658bc9340e09c0334e7c]: Sch. 55 para. 13 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

[^key-8c6206c3c631d59e884a67c1f9f7477d]: Words in Sch. 55 para. 17(3) substituted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 14(a); S.I. 2011/975, art. 2(2) (with art. 5)

[^key-8ca31c0f413dd0eab58083eb26497473]: Sch. 61 para. 17(2)(b) substituted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(4)(a)

[^key-8cc224fcbc6878f10e4be969eae906ac]: Sch. 55 para. 27(2A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 9(2)

[^key-8cdc1ca63fb832266955c9e0b434e070]: Words in Sch. 56 para. 1 Table Item 23 omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(e)(ii)(a); S.I. 2024/440, reg. 2

[^key-8d4631a00c491c50d88457c2b8a5bb39]: Words in Sch. 55 para. 1 Table omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(2)(b); S.I. 2024/440, reg. 2

[^key-8d8c793b855e4ded6319b5016887c8e4]: Words in Sch. 61 para. 1(1) 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(3)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-8e2be3b0ba18df532e3a5b72fe2229f3]: Sch. 51 para. 6 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)

[^key-8e70502fc9b1db77b1c66f9531a87913]: Sch. 55 para. 6 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-8e82666af0f5cc5f336993747c85a64b]: Sch. 56 para. 8A(2) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(5)(b); S.I. 2024/440, reg. 2

[^key-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(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. 229(3) (with Sch. 9 paras. 1-9, 22)

[^key-8e9d02b71a855d295e69666fafc30fad]: Sch. 15 paras. 1-95 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-8ecf717c35b9a9fc40a4ec935780ba50]: Word in Sch. 46 para. 18(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. 721(4) (with Sch. 2)

[^key-8f90434fff09822cb56ac883ae46834c]: Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39

[^key-8fbd81a5cde330d8e66aeaa2601601d3]: Sch. 56 para. 5 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-90a9b3e436ad771c3eca5c60d38ce574]: Sch. 55 para. 20 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-90ccd0bf0ec3de1dcd513e2a60baa55e]: Sch. 19 para. 11 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-91265b98f603fe237b2a49b594e42b33]: Words in Sch. 55 para. 6B cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(8) (with s. 117)

[^key-91673f32ebd9650abf95be6076fa9d2c]: Sch. 55 para. 26 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-9172c08f7e38a02b5e33ff6a407928d9]: S. 38 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. 709, 3 Pt. 1 (with Sch. 2)

[^key-917654619c3d5945deafe3008eb805ed]: S. 103 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), 68(1)

[^key-91935d87afe918eeec8ec2efdfa0d27a]: Words in Sch. 33 para. 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. 718(2) (with Sch. 2)

[^key-9198c9d2c0dbca708e92712a9bfea3b5]: Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-91d5443c90ea7e1fff9c67745fced9f6]: Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-91d5b70cd3e2cf75bd381388f37bac6c]: Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-922a19b2ced2df74b65fe9a7610250b5]: Sch. 55 para. 19 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-9233d941705e47d4098cad1f6d0b54c7]: Sch. 55 para. 27 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2