Finance Act 2009

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))

Sch. 55 para. 23 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

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

Sch. 55 para. 13J in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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

Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

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)

S. 101 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

Sch. 56 para. 12 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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)

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)

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

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)

Sch. 55 para. 14 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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

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)

Sch. 56 para. 2 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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)

Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

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)

Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

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

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)

Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

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)

Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(b) (with s. 117)

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)

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)

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)

S. 102 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

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

Sch. 55 para. 19 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

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)

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

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)

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))

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

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)

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

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)

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)

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

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

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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

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)

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

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

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

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

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)

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)

Word in Sch. 16 para. 17 substituted (21.7.2009 retrospective) by Finance Act 2011 (c. 11), Sch. 12 paras. 9(5), 14(1)

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

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)

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)

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)

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)

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)

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)

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

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)

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

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)

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

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)

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)

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)

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

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)

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)

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)

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)

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

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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

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

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

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

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

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)

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)

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)

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)

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))

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)

Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

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)

Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

Sch. 55 para. 17B in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

Sch. 55 para. 6AA in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)

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)

Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

Sch. 55 para. 6D in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

Sch. 55 para. 15A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

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)

Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

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)

Sch. 55 para. 6AB in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

Sch. 55 para. 6AA in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

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)

Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2