Finance Act 2009

[^key-924cb25358aa8bd1af32888e8c9cfec5]: Sch. 14 para. 14 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with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-925977f403c105c988df1d0f375de346]: Sch. 55 para. 4 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-92af3bf6ff80db7adb96b01f349273cf]: S. 102(2)(c) in force at 6.12.2022 for specified purposes by S.I. 2022/1277, reg. 2(1)

[^key-92dd5652572a923eeae5a6229abd26b8]: Sch. 55 para. 15 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 15 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-92dd62bcb6e513cc1765de5626b47177]: Sch. 55 para. 16 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-93116edde6b04829b233ed62ec46f091]: Sch. 55 para. 17A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-93a0be35c1fb23d180df7bb4b1214346]: Words in Sch. 56 para. 1 Table item 24 omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(f)(ii); S.I. 2024/440, reg. 2

[^key-93a67d867e5455e43fe848bfd874c8ff]: Sch. 16 para. 22 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-942153ffe8c12d359c21372b89685a71]: S. 101 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2 S. 101 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34) S. 101 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

[^key-9438a5868808ecfc574d68dad2a23f9e]: Sch. 55 para. 6AA in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2

[^key-94e5c0b0dc8fb6af1c7815aa9e267ca6]: Words in Sch. 33 para. 8(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 718(6), 3 Pt. 1 (with Sch. 2)

[^key-95662efec8a74d70a0a4d2f988c4b8fb]: Sch. 56 applied by S.R. 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))

[^key-958e52e84370b88fa3812078ad9836cf]: Sch. 51 para. 3 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. 4)

[^key-962805e916b87045f212bbc56285eae1]: Words in Sch. 55 para. 13A substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(3) (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-965e5ce8df9865577e55121f5725f3b9]: Words in Sch. 56 para. 1 Table item 11ZA inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 5(2); S.I. 2018/464, art. 2(e)

[^key-96769a594ced60974079c8b78cfe2fa5]: Sch. 55 para. 8 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (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-97b866b253f5a46c0eb969a80eb8a941]: Sch. 55 para. 6C in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-9825ed570ca3fbd141b8c06ea9cb5ff8]: Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

[^key-9894e9c73a0f24c28cc5d12343d70e91]: Sch. 12 para. 3 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-98b83261dea1c1fd4dd8ae4fcbe1de88]: Sch. 56 para. 13 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) 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), 7(1)

[^key-992aadd19e70600a305ff50c59e298da]: S. 58 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-992d4ef60ccaafa44cbf9c69a1ac86bc]: Sch. 55 para. 14 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 14 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-99590d10eb3a5bd953e51f93f0f32621]: Sch. 56 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

[^key-99b75da1b2d330c0d315bcc2bd8e85f0]: Sch. 35 para. 10(5A)-(5D) 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), 6(2)

[^key-99f96a6bc74f977e00e2f4c07329edda]: Word in Sch. 6 para. 1(11)(c) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 10(b)

[^key-9a0b74be7afdbd7654ed882187edeb44]: Sch. 50 para. 1 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

[^key-9a51d3bb077e0ad615867b9e4dbefc06]: Sch. 53 para. 11C and cross-heading inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 7; S.I. 2018/464, art. 2(e)

[^key-9a5493eacd74ca7705a16b83f697f1b2]: Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-9a7fe475d68eb5a1cc0cd25f229c7ed2]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(3) (as inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 31)

[^key-9ae2ddc3e9ef13d7ba1ed0b507226d83]: Sch. 55 para. 6A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-9b00349d8edf15e88ed0ff62f8638f71]: Sch. 16 para. 12(2)(b) and word omitted (retrospective to 30.6.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 paras. 33(a), 54

[^key-9b2ae3b0a1867fc44e821c6ae312eafb]: Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-9b5e675e8f1f40b4b8547d27ea47a538]: Sch. 22 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. 8 para. 174, 10 Pt. 5 (with Sch. 9 paras. 1-9, 22)

[^key-9be01e9f56d2bc7db91f8a5559679643]: Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

[^key-9cbf3f94522b3925d3acbc7ff75537b3]: Word 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)(ii); S.I. 2024/440, reg. 2

[^key-9d4d86429a6fcbea6d3ec7d5f1344dfb]: Sch. 55 para. 25 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-9dca5b7cb8e120a5a77f33db3419fb48]: S. 102 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

[^key-9e4cbbbaa425d684f82838a2bd84f8ef]: Sch. 21 paras. 1-3 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-9e7152a708f922d2ff1644ed1627c2aa]: Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-9ee2e12a4d7ed6f546867ae48efa9d19]: Sch. 56 para. 1 Table items 1, 3, 3A, 12, 18, 19 omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(a); S.I. 2024/440, reg. 2

[^key-9f58d2934f3f43e95c1ed6d2bfeef028]: Sch. 28 para. 9 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-9f7f0bf67ce0c79e612bbc6dc609793a]: Words in Sch. 61 para. 4(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. 229(4) (with Sch. 9 paras. 1-9, 22)

[^key-9faab2025f3c1e4f4f811773220dd64f]: Sch. 55 para. 24 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-9fc6c3db175781b643ce0dbccba1c74a]: Sch. 55 para. 10 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-9feae363d499f3733b9f84fd6cc48fe1]: S. 101 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

[^key-a06f14af425a20767496f79545d00f03]: Sch. 56 para. 8A(3) 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-a10af1cf17d5048ae1793b06c0db769e]: S. 102 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2 S. 102 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34) S. 102 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

[^key-a1495a2693c9735f49fc860a2299e35d]: S. 101 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

[^key-a155cba4e4e76911321cb90122e7e720]: S. 101 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)

[^key-a257acf213e1505bdb6a17e1db5016bf]: Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-a2f9eda3a5c906e1b74c11230f153f6f]: Sch. 55 para. 25 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(5); S.I. 2024/440, reg. 2

[^key-a30092df2b9b40eeabf892cb186c2594]: Sch. 55 para. 14(5) 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(6); S.I. 2017/259, reg. 2

[^key-a3b36b91585e245a484ab1f1a098a948]: Sch. 51 para. 9 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-a45f7600eef1744870fe55fd33db608a]: Sch. 56 applied (with modifications) by S.I. 2009/470, reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)

[^key-a4b3254da5225ad14f69736081ddac01]: Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-a4db7e65cd596a41bf0f307559a5e6e0]: Sch. 55 applied by S.R. 2009/128, reg. 35 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12))

[^key-a4ea9b4b7af8134b0ba8733c5a53654c]: Sch. 55 para. 2 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 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-a5a195936b6bde6885c8bb65fc3aba00]: Sch. 61 para. 14(2)(b) substituted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(2)(a)

[^key-a5e56794f7e0aa905a5f2e6ccd08fe1d]: Sch. 55 para. 14 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-a687100bf457824bc3825a7ee39088c8]: Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67B (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-a6a0ecaefc1f650e74d0df984608e197]: Sch. 55 paras. 6AA, 6AB 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. 17; S.I. 2016/456, art. 5(1)

[^key-a6c93cef3b34174f7c044a39852d4fcf]: Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-a704efa4df96357ca7f5c9c7ba4d1914]: Sch. 56: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), Sch. 7 para. 5(1)(c)

[^key-a77717ac47e7a141b0813ffe97599ea1]: Sch. 55 para. 13A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-a7bb255d96e79238595af2c062dd6841]: Sch. 55 para. 18 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-a7cc4137c3ac5fc91819dedd7bb1a96c]: Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 4; S.I. 2011/132, art. 2(b)

[^key-a8218ad3dd4a5d6cecf1325ded12e157]: Sch. 55 para. 15 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-a879b7b5a4a9be0ee90ffe1df2b62442]: S. 103 applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 17(4)

[^key-a96cca19af7d2767ec7c88f10cf5ee2d]: S. 102 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

[^key-a98d8597561b6542732cd693dd6806fa]: Sch. 55 para. 16 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-aa8bcd861dd68e216e5558853467e40a]: Sch. 2 para. 21 omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 4(14)(c)

[^key-aa98cfd935f6c736c19e733ea00f2464]: Sch. 55 para. 16 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-ab63db91555a937c7305cd58cf549834]: Words in Sch. 61 para. 5(6) 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-abfc2265742293d6c4f80e2417255792]: Sch. 56 para. 3 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 3 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-ac220ae208fa2da59094eee83b627596]: Sch. 55 para. 26 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-ac5025e25b837831719f265273e9c786]: Sch. 56 para. 9A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-ac7b664bb7024826e9e2558f372aedf9]: Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) 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), 5(2)

[^key-aceda9065aedeeb31b19e5c4503aa527]: Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-ad59d9c927ac56ddb0f6c42ad841e045]: S. 102 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

[^key-ad698b4e9c52382e1c2b003f02997f38]: Sch. 55 para. 4 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-adf98ee117c12fa255f0f1219a6174ad]: Sch. 55 para. 3 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-ae2518f5b2d10856e16abd1a4e090809]: S. 101 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-ae7f88039cc3f9dcfe5da601be80ed94]: S. 124(2)(c) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 147 (with Sch. 5)

[^key-af1b1b7aeb9cbd647b8a681c4589decc]: Sch. 52 para. 11 omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 13(b)

[^key-af20a94074cbc68b7c61fc1253ae4475]: Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2

[^key-af20e9b4dd21f583bb382ed810821c69]: Sch. 55 para. 9 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-af22306b50d2a1e34750ab04baa03bf9]: Sch. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-af3e2940e478804720044c8cf560ccb2]: Words in Sch. 55 para. 6A(3)(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(4)(a); S.I. 2016/456, art. 5(1)

[^key-af9393a9966c2f160dd5713bdaa0ae41]: Sch. 55 para. 17 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-b0637522e74c865e4e92751382eaf064]: Words in Sch. 61 para. 1(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. 229(2) (with Sch. 9 paras. 1-9, 22)

[^key-b0e0102838bd361fde296054d51389c5]: Sch. 34 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-b1259a4a4ee123f723bd106ff81ba62f]: Sch. 35 para. 8(4A)-(4G) 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), 4(2)

[^key-b19ca8217569b27d6d980b193f7ddee7]: Words in Sch. 33 para. 5(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(3), 3 Pt. 1 (with Sch. 2)

[^key-b1e97c6fa065d89f829cff38e9f39242]: Sch. 51 para. 21 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-b209ab79bc0e97beec9bc5d618696fcf]: S. 102 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

[^key-b31a39c7a0890b107739de7fc820136e]: Sch. 50 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-b352270a88865cb2f55342a04fdf6181]: Sch. 53 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

[^key-b3d134baf509443aeb17d7cc6877bccf]: Sch. 55 para. 13G in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 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-b43102752dd7f23c84016bf703a194d9]: Sch. 55 para. 7 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-b43a11173af8a43d4663f2c53c53a37f]: S. 102 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)

[^key-b45870f33b61ccbb3e497e94a2618c7b]: Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-b4d6a4834306bba950898cc045809dba]: Words in Sch. 55 para. 1 Table inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 para. 31

[^key-b4ef97dabc48e6f5eba6e128084e98aa]: S. 45(2)(c) omitted (with effect in accordance with Sch. 5 para. 5(1) to the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 5 para. 2

[^key-b4fcea68e828858f8be7886cc0706489]: Word in Sch. 55 para. 1(2) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(2); 2019 c. 1, s. 67(2)

[^key-b52981f89132c4b9e668ff7da8c1978f]: Sch. 55 para. 22 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-b622c9a8b095d16d83874ad9f438d9c0]: Sch. 56 para. 2 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-b656d25f80908fa33c8675c2167a5a5b]: S. 101 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

[^key-b6cc3568e99c0a00bf6952dd1330d43b]: Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-b761a802ae8f9fc776ddbb9673cf18ad]: Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-b7b245c8598716a66dd0ff09f8ed74c2]: Words in Sch. 55 para. 1 Table inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 4(3); S.I. 2018/464, art. 2(e)

[^key-b7ddf2d08cd4767aa1bb6df4debf635b]: S. 107(2) 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-b80efb66060c4a52fbc5cd3570b3e32b]: S. 102 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

[^key-b86133fc14346f39cc2c4c6e53ae0ba8]: S. 101 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

[^key-b8fb6a2e55de20f390208c9e1d9329bd]: Sch. 61 para. 17(6)(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)(d)

[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) 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. 104 (with Sch. 9 paras. 1-9, 22)

[^key-b933123fb0bc63e78a59e6b2bc48d8a8]: Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-b96035318129d7c78bbe737cc7e106e7]: Sch. 55 para. 5 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 5 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-b9b12dfb4df491b8f8db4bfc9fec6a6a]: Words in Sch. 56 para. 1 Table item 24 substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(f)(i); S.I. 2024/440, reg. 2

[^key-b9c493c43b48f279c6a47b10a47292e3]: Sch. 51 para. 10 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-ba046b1dbc7f880741de5b96393540d2]: Sch. 19 para. 13(c) 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-ba96dd0f0a1afde0c3a34836da03cdad]: S. 63 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-baa231ed0c244ff173ed8fadfada63b6]: Sch. 55 para. 12 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-bacb53d1a1faf4f6566cda054d8b633c]: Sch. 61 para. 16(6)(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)(d)

[^key-bb5f9df29c86b696d88163c8f95e2eb0]: S. 35 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. 159, 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

[^key-bc1753bc32343b2ce74020e1f43823ec]: Sch. 55 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-bc38db9a1888923f42393cc00345167b]: Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-bc742c02cb7feb217a4fc6a8152e8c57]: Sch. 56 para. 8K and cross-heading omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(7); S.I. 2024/440, reg. 2

[^key-bcaa9b61603d0bedc7f45f7d3aed9080]: Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1)

[^key-bcda0354ca86cb06e9644bfb73137e5c]: Words in Sch. 17 para. 12(5) 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. 150 (with Sch. 9 paras. 1-9, 22)

[^key-bcde5f162b21544b6a1acc700af5b98b]: Sch. 51 para. 29 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. 10-12)

[^key-bd528ed11f743882ded138e38428145c]: Sch. 55 para. 13I in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(3), 4(2), 6(4)(5))

[^key-bdf0506fdd2738d86c4cb055e1132634]: S. 101(4) modified (N.I.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513), regs. 1, 11(5)

[^key-be0204dc9187e8b56d8725b892e59a5e]: Sch. 54A Pt. 1 heading inserted (1.1.2023) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 4(2); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)

[^key-be1454a4e80aa10e0973d5fbf53b01fb]: Sch. 55 para. 6(3A) inserted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 11(3); S.I. 2011/975, art. 2(2) (with art. 5)

[^key-be223f64c02dd109286baa9d50bd8653]: Words in s. 7(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. 707 (with Sch. 2)

[^key-be2f3ae91468e15edcd54131d1d3dfb3]: Sch. 14 para. 19 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-bebbe75d7f92da6d7ed700e36a231f56]: Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-bf5c81af22e5a7e98155287568652bde]: Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-bf8d7a7fed540ae0cd95ccdc31739247]: Sch. 54 para. 12C and cross-heading inserted (1.1.2023) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 3(2); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)

[^key-bffaed6f38c0e55f5c1af8debe2e4e9f]: S. 66 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-c01fe1b9d05ba1b523cd4bd601d1fefb]: Sch. 56 applied by S.I. 2009/470, reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))

[^key-c0c8b5e0e8b7b84d3748ad8f1a771096]: Sch. 55 para. 12 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 12 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1)

[^key-c13823441a7a5d0b230616ecd162d2fc]: S. 102(4)(aa) inserted (1.1.2023) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 2(b); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)

[^key-c172ca96d3c62cf72e79be530345d311]: Sch. 55 para. 12 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-c1e0324eb9713a267f6e0b1de8991678]: Sch. 51 para. 31 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. 13-15)

[^key-c2b4fde089374e43c877091f2cb65981]: S. 102 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-c34fac15f48c7e7a09fbe3788aad9335]: Sch. 55 para. 6C(5)(7)-(9)(11) in force at 11.9.2014 for specified purposes by S.I. 2014/2395, art. 2(1)(a)

[^key-c360bf289589c64fba9b8d7c4f0c8180]: Sch. 56 para. 9 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-c36430005611c1697cbb9d777af45a11]: Sch. 55 para. 2 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-c364e335315752da1d61e24300aee84c]: S. 102 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-c3def5aaf4cb32ccfa6d6356587044f7]: Sch. 22 para. 12(2)(b): 1.4.2010 appointed by S.I. 2010/670, art. 2

[^key-c44bb078cde21b6139ae9e2ee34de6b0]: Sch. 14 para. 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-c4503b839f8019d8d070957d0327cb00]: S. 103 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

[^key-c4961d1caef1fdf58eab462f77cb9bb7]: Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2

[^key-c4bf3d6c90e2e9b963b1433333d9901b]: Words in Sch. 53 para. 3(3) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 7(2)(a)

[^key-c515408cc5c677c897bac82c9531b177]: Words in Sch. 46 para. 18(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. 721(2)(a) (with Sch. 2)

[^key-c55f57d03e1a3128e6faa57bf28b7527]: Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(4)

[^key-c57c2bde0d53fd77203bd883b1c5f465]: Sch. 55 para. 4 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-c57d027041ee8e0df7420869c276a9db]: Sch. 19 para. 2(2)(3) 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-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 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. 26-28)

[^key-c5f46613f444aff0ba67d21a4988ce08]: Sch. 55 para. 18 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-c5f60bc0cae2f9239505363f873e4baa]: Sch. 55 para. 7 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-c63c05ab9ea569f825b6633978e321af]: Word in Sch. 6 para. 1(11)(b) substituted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 10(a)

[^key-c63d0775f222668bee94b81efaab9105]: S. 103A inserted (1.1.2023 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 25(2), Sch. 9 para. 4; S.I. 2022/1277, reg. 2(2)(d) (with reg. 3)

[^key-c6b88b26da7fc65717da326b33228602]: Words in Sch. 55 para. 14(1) 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. 10(3)(b); S.I. 2017/259, reg. 2

[^key-c6e5a6cbff320ea7e643c8055a8ebc6f]: Sch. 55 para. 15A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-c6f492b4a057869945cb6fc1682b30da]: Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-c7261eefbf678f51b7bf7a3f58bb4043]: Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-c774cbd97c1ca8f5cb9cc0cdc6c2f508]: Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-c7f00f0ccafa4814269671c55f0e4cc5]: Sch. 56 para. 15 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 15 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-c83ca5cd8c4c23403852234654d6737c]: Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-c86c836305c114b53b63c614aeae8272]: Words in Sch. 61 para. 17(4) substituted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(4)(b)

[^key-c8b3898a0690495c3aa8d30f761d9df2]: Sch. 55 para. 18 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

[^key-c903113c744998195b03066f273e5458]: S. 102 excluded (1.1.2023) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(2), 2

[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 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 art. 5)