Finance Act 2009

[^M_F_1b8f11c7-ddd1-414e-d4ab-6eed53eab0ed]: Sch. 56 para. 3(1A) inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(6); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_24949e5b-ff5e-4806-ec7f-d7d0a8ab5f67]: Word in Sch. 56 para. 2 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(c), 66(2)

[^M_F_25b76ae3-aee9-406c-8bdd-4f4441902097]: Words in Sch. 56 para. 1 Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(13)(b); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_2625a572-f492-4201-eb41-13bc97b42f03]: Words in Sch. 54 para. 12E(2)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by Finance (No. 2) Act 2023 (c. 30), s. 336(3)(b)(4); S.I. 2022/1277, reg. 2(2)(a)

[^M_F_265953ad-ecc7-4bce-d835-1fe8c872e7e9]: Sch. 55 para. 15(3) 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_2932c7f1-4f91-4250-c88f-bbc1e635482d]: Sch. 56 para. 1 Table items 6A-6C inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(7) (as amended by 2014 c. 26, Sch. 22 para. 22(2) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 paras. 119, 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_2f6deb6f-bbbd-45aa-e9ad-b7bd18fc9bdc]: Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 3(3)

[^M_F_306a4b21-bbca-48ee-8fa6-f14cb0d8faca]: Sch. 53 para. 11D and cross-heading 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. 12; S.I. 2021/1409, regs. 3, 4

[^M_F_33b99092-0d8b-4de4-e509-fd9ba08fcf7e]: Words in Sch. 56 para. 1 Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 3(2)

[^M_F_34e5ebc2-8445-4455-964d-074a1e5dd589]: Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 8

[^M_F_362f13a4-f3d8-473e-8c74-cda499f93a19]: Sch. 56 paras. 8A-8J and cross-headings inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 7 (as amended by 2014 c. 26, Sch. 22 para. 22(6), which amending provision was repealed by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_383becb0-93c6-4c69-b6d3-b6b61f173d89]: Words in Sch. 56 para. 1 Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 7

[^M_F_3a2a47fb-60e9-4601-bdb8-47a05f6e0e23]: Words in Sch. 61 para. 5(6) 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(7)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_3a7b5e14-9818-42a1-e850-576dbbf33cb1]: Sch. 55 paras. 6B-6D and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 6

[^M_F_3c254184-2891-4ca3-b613-973325fe7cd3]: Words in Sch. 61 para. 19(1) 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(14)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_3d1ffe8f-2ad5-488d-9152-ffc4808d7050]: Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

[^M_F_3dcbfcd2-ce2e-4f6b-91c8-4a93db6929a8]: Word in Sch. 56 para. 8A(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(d), 66(2)

[^M_F_48102d4d-459a-4958-d105-a1ebe6da1dc2]: Word in Sch. 16 para. 17 substituted (21.7.2009 retrospective) by Finance Act 2011 (c. 11), Sch. 12 paras. 9(5), 14(1)

[^M_F_49e040cc-285b-468a-c888-81be8d91af34]: Words in Sch. 61 para. 12(1)(b) 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(12) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_509f6d6d-eb24-4928-8cad-113af9229f88]: Word in Sch. 16 para. 15 heading substituted (21.7.2009 retrospective) by Finance Act 2011 (c. 11), Sch. 12 paras. 9(3)(c), 14(1)

[^M_F_51e48aef-ceab-40a7-c127-8a1c04c609df]: Words in Sch. 56 para. 3(1)(b) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(4)(a); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_58d74833-58c2-47e4-f0e3-b4122751f029]: Words in Sch. 56 para. 3(1)(a) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(2) (as amended by 2019 c. 1, s. 67(3), Sch. 2 para. 30(4), Sch. 7 para. 5); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_598f6a7f-f4b8-4440-ac44-4c3a25a94b97]: Words in Sch. 56 para. 8A(1) substituted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), s. 338(1)(b)(2)

[^M_F_5b289866-9a08-41cf-d852-3e4a768823a5]: Word in Sch. 55 para. 13F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 32(c), 66(2)

[^M_F_5e3c6fbf-b9f3-42ae-f5bb-4bc73fa24cb7]: Words in Sch. 56 para. 1 Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(14)(b); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_5ec68b35-d464-4241-d134-119f7285c978]: Words in Sch. 61 para. 1(1) 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(3)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_62626aba-3620-49be-eda7-b01b4f4e0721]: Words in Sch. 56 para. 6(2)(d) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(e)

[^M_F_66d75362-51d8-4dfc-fd25-9770154d21c3]: Sch. 35 para. 13A 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), 8

[^M_F_6c69934e-931f-424d-dcc2-b845fc070554]: Sch. 56 para. 1 Table item 17A inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(11); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_6e8ea814-23eb-4c89-8451-c41584f04888]: Sch. 56 para. 9A and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 13

[^M_F_6eeedc3b-2bb9-45ee-8b99-5773fc91461e]: Sch. 55 para. 6A inserted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 12 ; S.I. 2011/975, art. 2(2) (with art. 5)

[^M_F_7115bbc1-027d-443c-913c-3b8c7331eb26]: Word in Sch. 56 para. 2 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 3; 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_72360915-0bac-464a-8aa3-48cfc2a37c48]: Sch. 61 para. 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)

[^M_F_72cd272d-8053-40e1-9780-bd5992dac900]: Word in Sch. 55 para. 1(4) substituted (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. 2(2); S.I. 2021/1409, regs. 3, 4

[^M_F_7339ba7d-633c-40a1-cb41-0ce623d5c522]: Word in Sch. 55 para. 13A(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 32(b), 66(2)

[^M_F_73c0ab07-4e4a-4918-9ac3-056514f9cc4b]: Sch. 56 para. 1 Table items 13A, 13B inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(9) (as amended by 2014 c. 26, Sch. 22 para. 22(3) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 paras. 119, 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_7eaeef70-3a63-4ae6-a7d1-7102eee20a3c]: Word in Sch. 56 para. 3(1)(b) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(c), 66(2)

[^M_F_82123577-eac1-497b-d753-4567b6f80196]: Words in Sch. 56 para. 6(2)(c) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(d)

[^M_F_82e141b5-65fc-44f9-8737-b865a1166e7b]: Words in Sch. 55 para. 1 Table 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. 2(3); S.I. 2021/1409, regs. 3, 4

[^M_F_87b09301-3f04-474d-8c6f-1da02122d6b5]: Word in Sch. 56 para. 8F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(e), 66(2)

[^M_F_8bd3ea0e-05ad-42ef-d8c4-d49dddf8f98d]: Sch. 56 para. 3(1)(aza) inserted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), s. 338(1)(a)(2)

[^M_F_8bece04b-86e9-4036-a299-240ec824dcce]: Sch. 56 para. 1 Table items 16A-16C inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(10); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_8c3661ec-5524-43bf-996e-25f882830fd0]: Words in Sch. 61 para. 11(2) 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(11) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_8d10a76b-bb8a-4298-a9d9-94be0c760856]: Words in Sch. 56 para. 6(2) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(a)

[^M_F_92a34065-6dbe-4c79-981e-3ffdf09fde7f]: Words in Sch. 56 para. 1 Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(13)(a) (as amended by 2021 c. 26, Sch. 15 para. 5(1)(a) and 2014 c. 26, Sch. 22 para. 22(4) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_962463c5-450d-4535-d105-7d4a3dceda3a]: Words in Sch. 54 para. 12E(1)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by Finance (No. 2) Act 2023 (c. 30), s. 336(2)(b)(4); S.I. 2022/1277, reg. 2(2)(a)

[^M_F_9f1ea1c7-fe88-40e9-fb1a-036c32ba4db5]: Word in Sch. 55 para. 2(1)(b) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 32(a), 66(2)

[^M_F_a7e81c90-6e60-4c2c-8a83-75eb7b685b22]: Words in Sch. 56 para. 6(2)(b) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(c)

[^M_F_b746a56b-203c-4da6-8fb9-fa64ffc42c9e]: Words in Sch. 54 para. 12E(1)(b) substituted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by Finance (No. 2) Act 2023 (c. 30), s. 336(2)(a)(4); S.I. 2022/1277, reg. 2(2)(a)

[^M_F_b7ab4d39-e45a-4b15-c31a-cb43389ca0e0]: Sch. 56 para. 1 Table item 11N inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 33, 66(2)

[^M_F_b7e6efdb-0f7a-4ddd-a7d8-cabcaece8f87]: Sch. 55 para. 27(3A) 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(3)

[^M_F_b883d9c5-dfab-4335-a151-d5a24f71417e]: Sch. 56 para. 8K and cross-heading inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 8; 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_bbaa8fd2-8856-479a-940d-0996b03cc366]: Sch. 56 para. 3(1)(d) inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(5); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_c3a420de-9f21-48d4-ac08-e8cb9bd8a6d5]: Word in Sch. 56 para. 1 Table item 17A substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

[^M_F_c55ecd63-0904-4b5b-e309-43bd42e375d8]: Word in Sch. 56 para. 1(2) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(2); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_c6e77b73-ed9d-4bef-a56c-67a362df6166]: Word in Sch. 56 para. 3(1)(b) omitted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(4)(b); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_c85c622d-a31d-4e5b-9b5a-550ad78c187e]: Sch. 55 para. 15A 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. 12; S.I. 2017/259, reg. 2

[^M_F_cb34ef58-927d-4a88-c272-88808951efc2]: Sch. 56 para. 11(5) omitted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 14(3)

[^M_F_cb9b927c-51b2-4d74-b51f-a85959781f12]: Words in Sch. 56 para. 1 Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(14)(a) (as amended by 2021 c. 26, Sch. 15 para. 5(1)(b) and 2014 c. 26, Sch. 22 para. 22(5) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_cd8f3ef5-0c54-4928-9687-9f22383b4711]: Sch. 55 para. 18(5)-(7) substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) for Sch. 55 para. 18(5) by Finance Act 2013 (c. 29), Sch. 50 para. 7

[^M_F_cedf4be5-6f6d-45a1-fdbf-4931bbf9b11c]: Sch. 61 para. 19(1)(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(14)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_d977156c-0602-4b53-ab5e-3b6ac6e92048]: Words in Sch. 56 para. 1(4) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 11

[^M_F_e0e20a42-c56b-45fd-d7ed-5496d38614df]: Words in Sch. 61 para. 18(5)(6) 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(13)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^M_F_e1048f10-ec2f-40e6-f0ed-041a36079e42]: Sch. 56 para. 1 Table items 11AA, 11AB 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(a); S.I. 2021/1409, regs. 3, 4

[^M_F_e194a904-9cf3-4ce3-c92f-701be451602e]: Words in Sch. 55 para. 19(2) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 8(2)

[^M_F_e3de938a-7ae2-468f-897d-4211b5069a1a]: Sch. 56 para. 1 Table items 11A-11M inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(8); 2021 c. 26, Sch. 15 para. 5(2)

[^M_F_e96317e2-fbbe-41a4-e722-cff20e53586e]: Sch. 55 para. 15(1)(2) substituted (6.4.2011 for specified purposes) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 13(2); S.I. 2011/975, art. 2(2) (with art. 5)

[^M_F_f175286a-67ba-48c3-f78d-01bdd29d3538]: Words in Sch. 54 para. 12E(2)(a) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by Finance (No. 2) Act 2023 (c. 30), s. 336(3)(a)(4); S.I. 2022/1277, reg. 2(2)(a)

[^M_F_f860521b-91ca-4e4d-dd62-aa9d017f4ed9]: Sch. 53 para. 11ZA and cross-heading inserted (retrospective to 15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 334(2)(5) (with s. 334(2))

[^M_F_f95f5061-25a3-4bfe-9fd8-2eda588dc96e]: Word in Sch. 56 para. 1 Table item 24 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

[^M_I_00f7f613-3c37-412d-8b14-ac1aa305ae93]: Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^M_I_016f8636-9fb4-4f97-f2d1-660adc258e1b]: Sch. 55 para. 23 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 23 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)

[^M_I_0632f6b4-8acb-46c0-e48f-0df2e8c9aed4]: Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

[^M_I_0695f34a-c180-4322-9268-c122c5b5220b]: Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

[^M_I_0edec779-e53a-406e-928d-494a116ecf6f]: Sch. 55 para. 17B in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_12a26b57-8e24-4c49-a260-34e5e44bcdf9]: Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

[^M_I_175afd4e-34ee-4719-d22f-d8393bc834ba]: Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

[^M_I_1a82aed6-18ec-435a-acc9-2cb022936f5f]: Sch. 55 para. 6AA in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_1b41b35a-dd18-437b-f73e-82fb42e2eab0]: Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

[^M_I_205b3e9b-20df-4264-e778-7f4865077907]: Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)

[^M_I_22ff7cc5-7a53-4e71-efff-8d4f10b3811e]: Sch. 55 para. 20 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 20 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)

[^M_I_29017a8f-2cb9-4056-b2a0-336b4668e240]: Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

[^M_I_2c3f5257-ca68-41fa-f68c-d383ce11d222]: Sch. 55 para. 6D in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_2c9ec93f-29ff-4b17-9aa0-3bbf05a72cb4]: Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_468622d3-d318-4632-a2c5-a1dd0cbb3df1]: Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

[^M_I_5151e2ae-c747-4855-a404-1bac79f35226]: Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

[^M_I_543ffe60-2475-4f1c-83ee-3dfe34006c02]: Sch. 55 para. 15A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_5bc92081-56a2-4d79-90e3-f5fef2c3729b]: Sch. 55 para. 24 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 24 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)

[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

[^M_I_5fedcb50-309a-4cfc-f9ec-8b336d82828c]: Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

[^M_I_6d05277e-3532-445f-a838-04c4ebb2afa4]: Sch. 55 para. 21 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 21 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)

[^M_I_6e0a1813-75f5-4ff8-8785-2cb7575b3b9b]: Sch. 55 para. 6AB in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_6f339918-d088-4182-913e-d4e7756f8941]: Sch. 55 para. 6AA in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_7097fce9-351d-4d5c-b9d6-b71a35e10136]: Sch. 55 para. 16 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 16 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)

[^M_I_7152c480-4004-4da7-92e6-7ce02aca8317]: Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_72811f31-2962-42d5-c5a5-45900e99b87d]: Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_77226449-4177-4522-c90f-1828a19d40a7]: Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^M_I_80ad254f-007f-4836-c47f-c71efd9b58fb]: Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

[^M_I_87372816-5746-4a2b-c289-db301e0e8b53]: Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[^M_I_89d13cbc-5e69-4c6b-e032-c2a7b1a3c8ad]: Sch. 55 para. 6AB in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_9fcca5d1-020a-4dd6-add3-ddb3cbf8c038]: Sch. 56 para. 2A in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12 Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

[^M_I_a0d77484-31cb-4b42-ef48-a3df3e7650a7]: Sch. 53 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)

[^M_I_a3f59680-7893-4dda-b7f9-217899e5ee37]: Sch. 55 para. 15A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_a5385095-b91f-419a-960f-dde68568f6bf]: Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

[^M_I_a9938022-9f99-4141-c2e2-6b2038e97225]: Sch. 53 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

[^M_I_abd2df2e-4b07-4bc7-e7e4-f8bc4161b6c2]: Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

[^M_I_ace61229-871f-4165-e90d-4294b337ebfc]: Sch. 55 para. 6D in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_aff1e480-16e0-4a03-b615-12d3586dc3b2]: Sch. 55 para. 6A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_b0145e62-b292-426a-a3a7-0ae131457677]: Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

[^M_I_b0a094ee-8d82-4d30-bc54-ee9d49e6fc69]: Sch. 55 para. 6A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_b3df1818-b2f9-4922-a92e-6060df603ee1]: Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

[^M_I_baf5dfc9-6a8a-413f-d70c-756d936f3158]: Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

[^M_I_c4fabcc3-bfa9-486c-ffe8-c4ca290bc419]: S. 102 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

[^M_I_cb13bd7c-a70c-4663-9d60-f78d13867e5c]: Sch. 55 para. 27 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 27 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)

[^M_I_cb25fc3d-90e0-4b35-b9bb-381f7338a543]: Sch. 55 para. 1 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 1 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)

[^M_I_cbcde903-6845-481b-e7cc-a45de4f43454]: Sch. 55 para. 6B in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_ce60c7ec-f224-415c-a472-d8734e0f3563]: Sch. 53 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

[^M_I_d4f7c2c5-5988-4698-f3d7-7af9df1afd94]: Sch. 55 para. 6C in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_d6be6fe8-68d6-45bb-c73d-019e30835d50]: Sch. 55 para. 6C in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_d845988c-09dd-4394-b483-140827266f3a]: Sch. 55 para. 17B in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

[^M_I_dd60563f-7ae8-4a1e-c3ff-dbeadb4d91e3]: S. 101 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

[^M_I_e4e08237-ccf2-475e-b8ad-dbef9525d4b4]: Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

[^M_I_e5b6cb6e-fb55-439d-a578-0c78de96969a]: Sch. 55 para. 22 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2) Sch. 55 para. 22 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)

[^M_I_e91412d0-c50b-4686-8fb6-3b850cd26688]: Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

[^M_I_ecb7040f-8169-49c8-904a-317588914647]: Sch. 55 para. 6B in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

[^M_I_ed2e5495-6fde-430c-f533-d92f26e93bd6]: Sch. 55 para. 6D 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)

[^M_I_f504cee0-6d3e-4353-e487-1bc22482af7d]: Sch. 53 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1)

[^M_I_f916d4e5-bd4a-4e05-a63d-36037f4ff296]: Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)

[^M_I_fb82a6dd-d26c-4abc-8ac9-3e2604e61d61]: Sch. 53 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2

[^M_I_fc7ec7cd-3c9f-4a20-dbc0-8a7fec03974a]: Sch. 53 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

[^M_I_fd9e4be0-02a6-4e16-c687-c5461990acd6]: Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

[^M_I_fdb276cd-e00d-4f8b-93ae-60b6deff981c]: Sch. 55 para. 6C(1)-(4)(6)(10) 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)

[^M_I_fe2b8ade-df8e-4603-f93e-cdb0fb134b7c]: Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

[^key-4118d6bc669be16fee330763a662bcb8]: Words in Sch. 54A para. 5 omitted (with effect in accordance with s. 23(5) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 23(4)(a)

[^key-ba41e28acde80850211e4666e75663a7]: Words in Sch. 54A para. 7(1) substituted (with effect in accordance with s. 23(5) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 23(4)(b)

[^key-2c3c0deea833c21ff1a9e3f4f28df68a]: Sch. 54A para. 8(4) inserted (with effect in accordance with s. 23(5) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 23(4)(c)(iv)

[^key-9028f7fab6893f47d625658ef6ffc3f1]: Sch. 54A para. 8(2)(a)(b) substituted (with effect in accordance with s. 23(5) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 23(4)(c)(i)

[^key-0f74d05bdeddf400e2393f0d128074d5]: Words in Sch. 54A para. 8(3) substituted (with effect in accordance with s. 23(5) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 23(4)(c)(ii)

[^key-8b5028ccef02e30b5027e1157008348e]: Words in Sch. 54A para. 8(3)(a) substituted (with effect in accordance with s. 23(5) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 23(4)(c)(iii)

[^key-686a365b5569636b0ccb81aaf4d5cabe]: Words in Sch. 54A para. 8(3)(b) substituted (with effect in accordance with s. 23(5) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 23(4)(c)(iii)

[^M_F_903c2572-b42f-47d4-f133-7c89d340aa44]: Words in Sch. 55 para. 1 Table inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 7(1)

[^M_F_700e1185-2017-4623-bdc1-8f2b3282bfbe]: Word in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(4)

[^M_C_738f549b-adb9-43d5-b8f2-ce664e6f9cbe]: Sch. 56 para. 1 modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 10(1)

[^M_F_f1f7c446-475b-4e36-cb6a-72705ae74171]: Words in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(4)

[^M_C_d91e662c-a0bc-4fac-b7c0-7c287d73ce77]: Sch. 56 para. 2(c) modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 11

[^key-f1da0d971f622854fa7a266ad37a4d48]: Words in Sch. 55 para. 1 Table substituted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 32(1); S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-ed477d488bd8fbb1eb856ea2c17559d2]: Sch. 56 para. 1 Table Item 11E substituted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 33(1); S.I. 2025/96, reg. 2(e) (with reg. 3)

[^M_C_730d26fb-bdf8-4278-8502-f2fe4ea53e17]: S. 106(2) modified (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 32(2); S.I. 2025/96, reg. 2(e) (with reg. 3)

[^M_C_5dc03cd7-8c2a-4399-803e-7c3fc5d796d1]: S. 106(4) modified (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 32(2); S.I. 2025/96, reg. 2(e) (with reg. 3)

[^M_C_6a0eb749-f75e-4352-9fe6-f96aec504cf6]: S. 107(2) modified (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 33(2); S.I. 2025/96, reg. 2(e) (with reg. 3)

[^M_C_0792d196-8f53-4f3c-a27d-41bf65b27d92]: S. 107(4) modified (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 33(2); S.I. 2025/96, reg. 2(e) (with reg. 3)

[^key-83855f0c49dcf34b2349f4f1111343d2]: S. 103 applied (24.4.2025 for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 15(1)

[^key-0d2a9926c03aa150ed942254fc050516]: S. 101 applied (24.4.2025 for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 15(1)

[^key-a292b6da588281739943c030b835fb9e]: Sch. 55 applied (24.4.2025 for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 15(2)

[^key-d4a1e27737cba12ba05771399f21e45a]: S. 101 in force at 1.9.2025 for specified purposes by S.I. 2025/948, art. 3

[^key-926cb999d928f614ec9cc11187ae0624]: Sch. 53 in force at 1.9.2025 for specified purposes by S.I. 2025/948, art. 3

Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009

13A

The amount arrived at under paragraph 3(2) in relation to an arrangement which relates to an employment of the individual is a protected lump sum input amount if it is attributable to a single contribution which—

• (a) is paid on or after 22 April 2009, and

• (b) is paid, in accordance with the terms of a written agreement between the individual and the employer made not later than 22 April 2009, not later than the date specified for payment in the agreement.

Intangible fixed assets and goodwill

Taxable benefit of living accommodation: lease premiums

Repayment to those in business in other States

Place of supply of services etc

Exercise of collective rights by tenants of flats

Exercise of collective rights by tenants of flats

Registered providers of social housing

Registered providers of social housing

Duties of senior accounting officers of qualifying companies

HMRC Charter

Taxable commodities ineligible for reduced-rate supply

Removal of reduced rate where targets not met

Alternative finance investment bonds

Short title

Short title

Short title

Tax on payments out of discretionary trust taxable as employment income

9A

In the case of a repayment made in consequence of a claim under section 496B of ITA 2007 (relief for payments by discretionary trust taxable as employment income) the repayment interest start date is 31 January next following the end of the tax year to which the claim relates.

Individuals with relevant income below £150,000 in 2009-10

16A

• (1) This paragraph has effect if the individual's relevant income for the tax year 2009-10 is less than £150,000.

• (2) References in this Schedule to a pre-22 April 2009 pension input amount are to a pre-9 December 2009 pension input amount.

• (3) References in this Schedule to noon on 22 April 2009 are to 9 December 2009.

• (4) Other references in this Schedule to 22 April 2009 (except in paragraph 2) are to 9 December 2009.

• (5) The reference in paragraph 16(2) to 21 April 2009 is to 8 December 2009.

• (6) If the amount arrived at in the case of the individual under sub-paragraph (1) of paragraph 2 for the tax year 2009-10 is less than £150,000, take the steps in that sub-paragraph in relation to the tax year 2007-08 and the tax year 2008-09.

If the result is £150,000 or more for either or both of those earlier tax years the individual's relevant income for the tax year 2009-10 is to be assumed for the purposes of sub-paragraph (1) to be £150,000.

• (7) If there is a scheme the main purpose, or one of the main purposes, of which is to secure that the individual's relevant income for the tax year 2009-10 is less than £150,000, it is to be assumed for the purposes of sub-paragraph (1) to be £150,000.

Different penalty date for certain PAYE payments

2A

• (1) PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.

• (2) In sub-paragraph (1) “specified” means specified in the regulations.

Payments in connection with life assurance premium relief

9D

In the case of a payment made under paragraph 6(1) of Schedule 14 to ICTA (payment where entitlement to life assurance premium relief has not been given by deduction), the repayment interest start date is 31 January next following the end of the tax year in which the entitlement to relief arose.

6A

• (A1) Information is category 0 information if—

• (a) it involves a domestic matter,

• (b) it involves an offshore matter or an offshore transfer, the territory in question is a category 0 territory and it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax, or

• (c) it involves an offshore matter and it is information which would enable or assist HMRC to assess P's liability to a tax other than income tax, capital gains tax or inheritance tax.

• (1) Information is category 1 information if—

• (a) it involves an offshore matter or an offshore transfer,

• (b) the territory in question is a category 1 territory, and

• (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.

• (2) Information is category 2 information if—

• (a) it involves an offshore matter or an offshore transfer,

• (b) the territory in question is a category 2 territory, and

• (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.

• (3) Information is category 3 information if—

• (a) it involves an offshore matter or an offshore transfer,

• (b) the territory in question is a category 3 territory, and

• (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.

• (4) Information “involves an offshore matter” if the liability to tax which would have been shown in the return includes a liability to tax charged on or by reference to—

• (a) income arising from a source in a territory outside the UK,

• (b) assets situated or held in a territory outside the UK,

• (c) activities carried on wholly or mainly in a territory outside the UK, or

• (d) anything having effect as if it were income, assets or activities of a kind described above.