Finance Act 2009

[^key-c9c9f2341533a018684717c5c3e4e248]: Words in Sch. 55 para. 11(5) substituted (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. 5(3); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)

[^key-c9f9474a755e47a34f59d6318fc80b4a]: S. 94(16) substituted (1.4.2017) by Finance Act 2016 (c. 24), s. 164(6)(7); S.I. 2017/261, reg. 2

[^key-ca70b80549967394e3f6e4f55a351b77]: Sch. 55 para. 26 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-ca94455d09605b208fa1cd447ca60d35]: S. 101 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 14

[^key-cab829dc062e70fdeb103687d8028f17]: S. 102 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

[^key-cb755545b67cc01df16ded4b2fdb02ad]: Sch. 55 para. 17 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-cbd28575a7b72d90b56a66db8e75192c]: Sch. 55 para. 24 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-cd1824184171e1701e550fffb7d44a85]: S. 102 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

[^key-cdb14baf94eba642d940c55e08e32bc3]: S. 59 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-cdc73c0ebd9b31e02930605779bd5fc6]: Sch. 55 para. 21 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

[^key-cdd0db00baa56a0d3ef70ba62c559789]: Sch. 50 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

[^key-ceb2cefd055b279ad82b3b45371ecf60]: Sch. 50 para. 16 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/815, art. 2

[^key-cec7d87b5c44ed2aa64f56b04a6341bf]: Words in Sch. 55 para. 17A(1)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(6)

[^key-ceddda0b75de236e13338ca80855efe1]: Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-cef971894b6beef6785d19ea90e0dbb6]: Sch. 53 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)

[^key-d089ff48aa5a85cd3ee10ad7c3078a67]: Word in Sch. 56 para. 1 Table item 17 substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(d)(ii); S.I. 2024/440, reg. 2

[^key-d08af9bd2a395598299b768c9e7e6eda]: Sch. 51 para. 22 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-d0ca317c696f15656e3303ef000551b5]: Sch. 35 para. 7(1)(g) and word 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), 3(1)(b)

[^key-d0e298d3b59cb625362a75bbd821bec3]: Words in Sch. 55 para. 14(1) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 8; 2019 c. 1, s. 67(2)

[^key-d13d007204cb1bcf643312078405c8c2]: Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-d15a0f20ff75c1e355be0a5e0be40883]: S. 108 applied (with modifications) by S.I. 2003/2682, reg. 203(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2), 4)

[^key-d26c8875d89c9060b54913950ddb0ebd]: Sch. 56 para. 10 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-d33c6fda07b4dd01e0df52ab6fe3a378]: Sch. 55 para. 24 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-d35a4071f0263b1df31db40562bd7e39]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 710(c) (with Sch. 2)

[^key-d3796f6b4f2edd7445eb8042b1de1bf2]: S. 90 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. 711, 3 Pt. 1 (with Sch. 2)

[^key-d3be730db040dbfb04f0e73beb2d2c4c]: Sch. 56 para. 1 Table items 6A, 6B omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(b); S.I. 2024/440, reg. 2

[^key-d3e530b66c150ea3bcc626e32bccd937]: Sch. 19 para. 14(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 1 para. 66(3)

[^key-d429dd3969cac2fa34da6309d1151186]: Sch. 54A Pt. 2 inserted (1.1.2023) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 4(3); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)

[^key-d456a49ecf2f6fee0125c5ff02803db0]: Sch. 55 para. 25 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 25 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

[^key-d4788174f197679e47fff9d91eec1b70]: S. 108 applied (with modifications) by S.I. 2005/2045, reg. 48(8) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 (S.I. 2009/2030), regs. 1(2), 2(2))

[^key-d4875ccac03f672ef07fbe684a516b11]: Sch. 55 para. 13B in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-d4a106b487e6c8a728e6c2e4e16a6434]: Words in Sch. 56 para. 5(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(13) (with s. 117)

[^key-d4ec9487c0545ccade0ad989d183e038]: Sch. 56 para. 13 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-d5190a069779ade738f3dd36965d00d0]: Sch. 51 para. 34 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. 17)

[^key-d57f31d1942d7eeec869b03ffe162334]: Words in s. 126(1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 712 (with Sch. 2)

[^key-d5baedc9972a13d05966db70a895c66f]: Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-d61b3874cecddf7e63c0a71689f645d3]: Words in Sch. 61 para. 1(1) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 14(2); S.I. 2018/214, art. 2(a)

[^key-d6658a6c7df160affb4ef5f0f27c5ff7]: S. 94(4A)-(4D) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 164(2)(7); S.I. 2017/261, reg. 2

[^key-d72f913c4bcf81511cd199555e110ccc]: Sch. 55 para. 18 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 18 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-d78c2b49e0bfec8c6ecac8f29b3c3619]: Sch. 55 para. 6(6) inserted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 11(6); S.I. 2011/975, art. 2(2) (with art. 5)

[^key-d7e3759e582cd00cc5a57df9d6dbf6b1]: Words in Sch. 46 para. 18(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. 721(3) (with Sch. 2)

[^key-d802239ec6053bc8ba4e2946653627ba]: Sch. 55 para. 13 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-d9426ffbcc1d88ebab641850ea493f61]: 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)(b) (with Sch. 2)

[^key-d98c9adc8c40b35c200af8b61002347a]: Words in Sch. 61 para. 11(2) 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(c); S.I. 2018/214, art. 2(a)

[^key-d9bee2940d2e9d70d70f42cb116cdf18]: Sch. 30 para. 2(1)-(6) omitted (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 4 para. 12(a)

[^key-da367f0c4c44e58018afa88f4f245b2b]: Words in s. 108(5) 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(b) (with arts. 20, 22)

[^key-da7d51d490a4b2f7796313d62353eddf]: Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-db195eacb13066a2748cc5dc7c06835c]: S. 94 in force at 1.4.2010 by S.I. 2010/574, art. 2

[^key-db2ab7c094ff65da340f50a63cea81b8]: S. 102 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

[^key-db38e2fa473d36b58541ba028aed9491]: S. 103 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4) (see also S.I. 2011/2401, art. 2(2))

[^key-db45224e6b7581793cd506be14841167]: Words in Sch. 56 para. 1 Table item 17 substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(d)(i); S.I. 2024/440, reg. 2

[^key-db6304d2f1c75ad79ca8c358611235c7]: S. 101 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

[^key-db812ee15d93d341871c3f2da0e0fc48]: Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 paras. 35(b), 54

[^key-dbdb1fd12653eb2412246f0fda2d18ad]: Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-dbf7d85485d143c9c08087e791bcd75d]: Words in Sch. 61 para. 18(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(e); S.I. 2018/214, art. 2(a)

[^key-dc387408179bc64d8923e6999eef91af]: Sch. 19 para. 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-dc7e3941a6c384bc5fc97cc3e1bd1d7a]: Sch. 61 para. 1(1A) substituted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 14(3); S.I. 2018/214, art. 2(a)

[^key-dcf2a6aedd72ae3f42bd51c57268f91c]: Sch. 56 para. 1 Table item 3C inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(2)

[^key-dd244088d41ac20c74e477c4b1dff1a7]: Sch. 55 para. 25 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-dd43626a235dd4cfb0811aabce5c4fbb]: Sch. 35 para. 10(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), 6(1)

[^key-dd8f8274102d4aa9f251fdcac8127426]: S. 101 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-ddd692254fd519724b2fe2c8146ba2a2]: Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-de637a802624efcd93ec9980caa11752]: Sch. 23 para. 8 repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(g)

[^key-de8be76083dc0c3334ebca94cc763b84]: Sch. 54A Pt. 2 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 11D (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-de9420b476dea87e198c68db80f0ddf2]: Words in Sch. 55 para. 6(5) substituted (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(3); S.I. 2011/703, art. 2(a)(b); 2019 c. 1, s. 67(2)

[^key-df1a96415390536f0c6875c3dc23a8e7]: Sch. 51 para. 38 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. 24)

[^key-e11b479b85da75103fe583b97929fb43]: Sch. 55 para. 16 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-e156842095a51fa7f7a56ee9950baac2]: Sch. 35 para. 9(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), 5(3)

[^key-e157edd1d9e9fcd31d4fd04bd3e5df8a]: Sch. 55 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-e1bdbc4320f029b718cd477c27fcd26e]: Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

[^key-e20102e16dac698dafeb1e0bdf78fbb8]: Sch. 55 para. 13H in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-e2507c22cf5e71e827e00907eaf62bc2]: Sch. 55 para. 26 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-e2672893240e11959180c45cfdf07b1c]: Words in Sch. 55 para. 6B inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(7) (with s. 117)

[^key-e276f6624014861b94c2cfb88440476a]: Sch. 55 para. 6AB in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-e2ba23bd47d202d3ea41bddea14df25c]: Sch. 55 para. 14(2A)-(2E) inserted (in so far as not already in force and with effect in accordance with reg. 2 of the commencing S.I. of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 10(5); S.I. 2017/259, regs. 2, 3

[^key-e2e4162bf6af6e36c974d9e3e58ded60]: Sch. 56 para. 6(8A)(8B) 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(6)

[^key-e304918d86f8799eeab8cee5afdee9cf]: Word in Sch. 55 para. 11(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. 5(2); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)

[^key-e33b52933613b85ae855986c9f279a29]: Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031), arts. 1(1), 2-10

[^key-e36e16fe8da76f9792d5412753b37a35]: Words in Sch. 55 para. 6A(2)(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(3)(a); S.I. 2016/456, art. 5(1)

[^key-e388af2abf84a6749345ace4de54332a]: Sch. 54 Pt. 2A inserted (1.1.2023 for specified purposes) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 3(3); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)

[^key-e38ef460b2f90c4c20b0dfcb98445ca2]: Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-e3e63014a56f1e38bb829afe06cfd2bc]: Sch. 55 para. 24 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

[^key-e40eb97521719835168b785459ccb36b]: Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

[^key-e419bc505c54beb4d295b107ffb623a3]: Sch. 55 para. 20 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-e427fd4d2974202b4d5a656f268960ad]: Sch. 22 para. 11(1)(b)(3) 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-e444f6563716d84ba230aba2ca73412a]: Sch. 55 para. 6A(A1)(1) substituted for Sch. 55 para. 6A(1) (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(2); S.I. 2016/456, art. 5(1)

[^key-e45319026f5854bc193b307547bb2619]: Words in Sch. 55 para. 6(4)(a) substituted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 11(4); S.I. 2011/975, art. 2(2) (with art. 5)

[^key-e4989578e8fcda2c63312728ae86be37]: Sch. 55 para. 16 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-e5a6eb1ea12c5aec48064bddce73f497]: Sch. 56 para. 1 Table item 6ZZA inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(7)

[^key-e5beab2bd9d6711fded9d065e114a0a9]: Words in Sch. 55 para. 1(4) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(a)

[^key-e6021c8f2b406a2f71513c357b433dfe]: S. 60 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-e670b3f7dc39378e9607c0825323cbe6]: Sch. 55 para. 12 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-e6954f2ded147bf9e54408939ac7b7ea]: Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-e6bd9b8260a128c2d3cc9906e7086e3d]: Sch. 55 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-e6e3d823d410d048c5d199d002cdabec]: Sch. 51 para. 36 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. 21-23)

[^key-e7188b0584cdc55538f1cf975e01e5da]: Sch. 55 para. 21 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-e729cfa1f9591e6d751da8a676e7fffc]: Sch. 51 para. 15 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-e79f03c57ebac5f60957414e109657e2]: Words in Sch. 56 para. 4(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 8 para. 7

[^key-e7e782eaa7457ac06e76092c9520eacb]: Sch. 56 para. 14 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-e828611dac0539a5f8355ea7110679b5]: Sch. 56 para. 1 Table item 11GA inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 8, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2

[^key-e89ff76760c061575dc42d6d2f056a47]: Sch. 56 para. 11 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-e8f72ce3f6c22c70790740c901b16b92]: Sch. 51 para. 2 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. 3)

[^key-e9162d255164b8dc98b0d76e4667ca1d]: Sch. 28 para. 7 omitted (with effect in accordance with s. 58(19) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 58(17)

[^key-e95706672b73ff0cf126fc9e2985b656]: Sch. 55 para. 22 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-e96f3aae620e295d89a5709e297d5fe3]: Sch. 55 para. 9 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-e9b45de54b7cc707842cf4854e5f27ad]: Sch. 55 para. 14 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-eb8acf732432dc07edaaab86e901f933]: Sch. 56 para. 6 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 6; S.I. 2011/132, art. 2(b)

[^key-eba35419b6f13e78ed2c9ff446833a8b]: S. 102 modified (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 4(9), 8

[^key-ebadb781beb301d1b158c269b43fd355]: Sch. 56 para. 1 Table item 10A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(2)

[^key-ec1f91fcf395b81fad49c8c9766c123c]: Sch. 22 para. 11(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 716(2) (with Sch. 2)

[^key-ec3524db602b9fff71d4ec33202fd9dd]: Sch. 56 para. 11 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 11 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-ec3acf2584b2503876e520647aa979a5]: S. 101 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

[^key-ed33600680939918381e562b1d71a257]: Sch. 56 para. 8F(2) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(6)(b); S.I. 2024/440, reg. 2

[^key-edb29dd93954e0f975661c484cc04950]: Sch. 55 para. 21 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-eddf7872300c777d778e8e8e2b255d9a]: Sch. 56 para. 12 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-ee51981f22cd88923130d738ec6fbb23]: Sch. 55 para. 14(A1) 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(2); S.I. 2017/259, reg. 2

[^key-ee53a138dfd47ac1063605b84e0c7458]: Sch. 48 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

[^key-ee5caf478c0cd0498bbb32187adc9e2a]: Sch. 19 para. 13(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(d) (with reg. 32)

[^key-ef0f0158f75c77d48c92d0bd6ee4e870]: Sch. 55 para. 13F in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-efc4f24cce340a610dd7590673b315df]: S. 94(10)(c) and word inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 164(5)(b)(7); S.I. 2017/261, reg. 2

[^key-eff6974d4d9639c8b0d9609dfc9ebcc3]: Sch. 56 para. 4 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 4 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-f005c58e6d450bd19cf4a8d4110d39e2]: Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-f031b0ac9c6797d83703a1ecab0d18b8]: Sch. 22 para. 11(5) 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-f0f9340ca673a7771ed3794968bd6f54]: Sch. 55 para. 24 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-f11a5e4e2759243dde83b8b70dd8a564]: Sch. 2 para. 15 omitted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 17 para. 26(1)(a)

[^key-f13d2a170a0863942fd3890a38f3e2b4]: Sch. 55 para. 15 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-f1c17b5677695989d4a53a03cfa4147b]: Sch. 55 para. 20 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-f22227d84aa534b6910135e32ccfa150]: Sch. 55 para. 19 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 19 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-f26e59ecd10737568decd7622e539357]: S. 69 omitted (with effect and application in accordance with s. 22(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 22(7)

[^key-f2b67ee5a3159f5fa35a0eb3111a594f]: Sch. 61 para. 16(2)(b) substituted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 8(3)(a)

[^key-f2faaa6582d0f46d4635779288dae31a]: Sch. 51 para. 18(2) 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(a)

[^key-f38c3d96bcfd25dfc394ae13afc3f8b7]: Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

[^key-f3a41a5d20f9b59bab26356b004c07bc]: Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^key-f3e4c888f1108cb50a85817418d8238b]: Words in Sch. 33 para. 9(b) 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(7), 3 Pt. 1 (with Sch. 2)

[^key-f4438b640929b644742064e473d0448b]: Sch. 35 ceased to have effect (10.12.2010) by virtue of The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939), arts. 1, 2(1) (with art. 2(2))

[^key-f46aacfcc6614405cd866877c53e30e4]: Sch. 55 para. 23 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-f4dfdb0abab0ad565bc198cf4aeefbdc]: Sch. 50 para. 21 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-f56a8c0c24f12646e0004cbca59ac527]: Sch. 55 para. 13J in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-f5c0ef4e42b782d2ac06b010c4ab7624]: 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(8); S.I. 2024/440, reg. 2

[^key-f5d58dd526819a7f72495e3a2b5c7758]: Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-f5f140a2ccd075f1842fd212b8a6db4a]: Sch. 55 para. 6 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 6 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^key-f5f6c07fbf5c7c129ee76139991971c4]: S. 101 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

[^key-f63baec452cba54dc1aeb43d5b9825d0]: Sch. 56 para. 12 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-f6e25cf17275f6ebc746b586386e7a00]: Sch. 56 para. 5 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 5 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-f6f1abda48f348a3694ec04129b963bd]: Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 29(2)

[^key-f71c3dfcf0461ff21a71cff5c4964e1d]: Sch. 50 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2

[^key-f73d716515034f256c258013df84c8b9]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 710(b) (with Sch. 2)

[^key-f7952cc700f1e65b0c37019cb5942dab]: Sch. 55 para. 14 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-f799ad1c23fd62f1a11f09f21d82966b]: Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by Finance Act 2012 (c. 14), Sch. 20 paras. 35(a), 54

[^key-f7e0418dc7469d0845168af2c309a67a]: Sch. 55 para. 6D 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-f7ee949b3f5407b32bf6c3237f427fe6]: Sch. 56 para. 2 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[^key-f824ec91ca7956527c704c8ec8d5cedc]: Sch. 28 para. 6 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-f82982a336ea172a5de02eab0cff2956]: Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

[^key-f86c003f6a1702d61303277ae2ae2d17]: Words in Sch. 61 para. 12(1)(b) 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-f8f5db45fbb94187b876182e9ec8c9b1]: Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^key-f90217e417f637a9415971ed9d269587]: Sch. 54 para. 9D and cross-heading inserted (with effect in accordance with art. 9(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 8

[^key-f980fe8ced7a55f26976a0731c581482]: Sch. 51 para. 43 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-fa096c4045e74301d2203a6fd82b2297]: Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-fa23b611812d8991ae73c264b77db910]: 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), 80(1)

[^key-fab54824f777f9b129edf6649ef8a048]: Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(b) (with s. 117)

[^key-fafc23ac8fe834fa7129bfa2947d40c8]: S. 106(2) modified (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 4(4); S.I. 2018/464, art. 2(e)

[^key-fb7a7c0b72abc5201a49c9250a2eb317]: 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(a); 2019 c. 1, s. 67(2)

[^key-fb9561d909337866ee7ba73eebc833a3]: Sch. 18 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. 715, 3 Pt. 1 (with Sch. 2)

[^key-fca719a12d0438f4169c6decafc8bf05]: S. 102 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

[^key-fcbdce3869d83bc1eb7ffac321d97934]: Word in Sch. 56 para. 8F(1) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(6)(a); S.I. 2024/440, reg. 2

[^key-fd9235d362605a185e91f263677dc270]: Sch. 55 para. 19 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^key-fdcbef59dd4af3cb81411d8552d4b704]: Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(3)

[^key-fdf4e64fca530cbf1fc24a098289f113]: Words in Sch. 55 para. 2(1)(a) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(3); S.I. 2024/440, reg. 2

[^key-fe1b96999311f7217de1d24594043984]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 710(a) (with Sch. 2)

[^M_C_4b6a71e4-0002-4974-ad36-5c95a0a22027]: S. 101 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF paras. 10, 11 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)) (as amended (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(3) (with reg. 1(2))

[^M_C_df8d3f23-3315-4c31-d2e0-7406ea322690]: Sch. 55 para. 18(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 8(2)(a); S.I. 2021/1409, regs. 3, 4

[^M_C_e157cb71-5d05-4877-9765-33e5012fb798]: S. 101 excluded by S.I. 2022/1298, art. 1A (as inserted (retrospective to 15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 334(1)(4)(5)

[^M_C_fe4b1e8f-5f67-44fa-f4af-44304f852617]: Sch. 56 para. 11(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 8(2)(b); S.I. 2021/1409, regs. 3, 4

[^M_F_0547c858-ca46-4d69-f16b-a643eda77496]: Sch. 56 para. 6(1) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(2)

[^M_F_08f2bee5-3cd6-4fa0-c073-0c92091656c8]: Sch. 56 para. 6(8)(b) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(5)

[^M_F_0b98b8fa-ece2-4ceb-96f1-d45d21672114]: Sch. 56 para. 1 Table items 16AA inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 4(b); S.I. 2021/1409, regs. 3, 4

[^M_F_12b66c8d-4038-4b65-e5b5-6afc3d1359e4]: Sch. 21 para. 9 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

[^M_F_13d98b67-ee85-47a9-9ac4-e344a1c2acc3]: Words in Sch. 61 para. 6(1)(a) 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(8) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_1485b11a-fb5b-4cf8-d40e-12c0e491c999]: Sch. 55 para. 15(4) omitted (6.4.2011 for specified purposes) by virtue of Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 13(3); S.I. 2011/975, art. 2(2) (with art. 5)

[^M_F_158fca0c-ec24-40fb-f25d-1b5e8fdf9f6b]: Sch. 55 paras. 13A-13J and cross-headings inserted (12.2.2019 for the purposes of soft drinks industry levy, 1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 7 (as amended (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 21(3); (12.2.2019) by Finance Act 2019 (c. 1), s. 67(1); and (1.4.2022 and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 3(1); S.I. 2021/1409, reg. 4); 2019 c. 1, s. 67(2), 2021 c. 26, Sch. 15 para. 3(2)