LegalizeReform history
Finance Act 2009
76 versions
· 2009-07-21
2025-09-01
Finance Act 2009
2025-04-24
Finance Act 2009
2024-05-24
Finance Act 2009
2024-03-04
Finance Act 2009
2024-03-01
Finance Act 2009
2023-09-30
Finance Act 2009
2023-09-14
Finance Act 2009
2023-05-01
Finance Act 2009
2023-04-01
Finance Act 2009
2023-03-15
Finance Act 2009
2023-01-05
Finance Act 2009
2023-01-01
Finance Act 2009
2022-12-06
Finance Act 2009
2022-04-06
Finance Act 2009
2022-04-01
Finance Act 2009
2022-02-24
Finance Act 2009
2022-01-14
Finance Act 2009
2021-06-10
Finance Act 2009
2021-04-06
Finance Act 2009
2020-10-05
Finance Act 2009
2020-07-22
Finance Act 2009
2020-05-26
Finance Act 2009
2019-09-06
Finance Act 2009
2019-07-11
Finance Act 2009
2019-07-05
Finance Act 2009
2019-06-01
Finance Act 2009
2019-04-06
Finance Act 2009
2019-02-12
Finance Act 2009
2018-04-06
Finance Act 2009
2018-01-25
Finance Act 2009
2018-01-01
Finance Act 2009
2017-04-27
Finance Act 2009
2017-04-06
Finance Act 2009
2016-09-15
Finance Act 2009
2016-06-16
Finance Act 2009
2015-11-18
Finance Act 2009
2015-04-01
Finance Act 2009
2015-03-26
Finance Act 2009
2015-03-06
Finance Act 2009
2015-02-17
Finance Act 2009
2015-02-12
Finance Act 2009
2015-01-01
Finance Act 2009
2014-12-31
Finance Act 2009
2014-10-06
Finance Act 2009
2014-09-11
Finance Act 2009
2014-08-01
Finance Act 2009
2014-07-17
Finance Act 2009
2014-05-06
Finance Act 2009
2014-04-06
Finance Act 2009
2014-01-01
Finance Act 2009
2013-10-01
Finance Act 2009
Changes on 2013-10-01
@@ -93,7 +93,7 @@
### Corporation tax
#### Penalties for failure to pay tax
#### Penalties for failure to make returns etc
##### 7
@@ -14314,9 +14314,7 @@
- (b) accordingly, the amount had been due and payable as a result of assessment A.
- (3) In the case of a person (“P”) who failed to give notice in accordance with a requirement under section 7 of TMA 1970 (notice of liability to tax) that arose by virtue of subsection (1A) of that section, the reference in sub-paragraph (1)(c) to an assessment which ought to have been made by P is a reference to the assessment which P would have been required to make if an officer of Revenue and Customs had given notice under section 8 of that Act.
- (3A) In the case of a person (“P”) who failed to give notice in accordance with a requirement under section 7 of TMA 1970 that arose by virtue of subsection (1B) of that section, the reference in sub-paragraph (1)(c) to an assessment which ought to have been made by P is a reference to the assessment which P would have been required to make if no notice relating to the year of assessment concerned had been withdrawn under section 8B of that Act.
- (3) In the case of a person (“P”) who failed to give notice in accordance with a requirement under section 7 of TMA 1970 (notice of liability to tax) that arose by virtue of subsection (1A) of that section , the reference in sub-paragraph (1)(c) to an assessment which ought to have been made by P is a reference to the assessment which P would have been required to make if an officer of Revenue and Customs had given notice under section 8 of that Act.
- (4) In this paragraph “*assessment*” means any assessment or determination (however described) of any amount due and payable to HMRC.
@@ -16506,15 +16504,15 @@
- (c) paragraph 26.
#### Basic rate limit for 2009-10
#### Additional rate, dividend additional rate, trust rates and pension tax rates
#### Small companies' rates and fractions for financial year 2009
#### Charge and main rates for 2009-10
#### Abolition of personal reliefs for non-residents
#### Charge and main rates for financial year 2010
#### Rates of alcoholic liquor duty
#### Rates for 2009-10
#### Rates of tobacco products duty
#### Rates from April 2010
@@ -16522,25 +16520,25 @@
#### Rates and rebates from September 2009
#### Standard rate of landfill tax
#### Bingo duty
#### Provisions affecting amount of amusement machine licence duty
#### First-year capital allowances for expenditure in 2009-2010
#### Tax treatment of financing costs and income
#### Loan relationships involving connected parties
#### Tax treatment of participants in offshore funds
#### Rates of air passenger duty
#### Rates of gaming duty
#### Amounts of duty on amusement machine licences
#### Temporary extension of loss carry back provisions
#### Corporation tax treatment of company distributions received
#### Income tax credits for foreign distributions
#### Foreign exchange matching: anti-avoidance
#### Exemption of benefit consisting of health-screening or medical check-up
#### MEPs' pay, allowances and pensions under European Parliament Statute
#### Tax underlying dividends
#### Manufactured overseas dividends
#### Payments by reference to foreign tax etc
@@ -16548,13 +16546,1907 @@
#### Intangible fixed assets and goodwill
#### HMRC Charter
#### Financial assistance scheme
#### Repayment to those in business in other States
#### VAT exemption for gaming participation fees
#### Effect of VAT changes on arbitration of rent for agricultural holdings
#### Exercise of collective rights by tenants of flats
#### Registered providers of social housing
#### Stamp taxes in event of insolvency
#### Blended oil
#### Duties of senior accounting officers of qualifying companies
#### Financial assistance scheme
#### Repayment to those in business in other States
#### Gaming duty
#### Penalties for failure to pay tax
#### Meaning of “gaming machine” and “gaming”
#### Taxable commodities ineligible for reduced-rate supply
#### Landfill tax: prescribed landfill site activities
#### Alternative finance investment bonds
#### Interpretation
#### Short title
### Introduction
### Abolition of reliefs
### Consequential amendments
### Repeals
### Commencement
### FA 2004
### ITTOIA 2005
### F(No.2)A 2005
### The charge
### Supply spanning the date of the VAT change
### Grant of right spanning the date of the VAT change
### “Basic time of supply”
### Series of supplies
### “Relevant consideration” and “related” supplies
### Financing
### Connected persons
### Receipt of payments
### Power to change relevant conditions
### Supplies treated as taking place before 31 March 2009
### Letting etc of assets
### Condition B cases involving normal commercial practice
### Normal commercial practice
### Further exceptions
### Liability
### Amount
### “Listed supply”
### “Basic time of supply”: listed supplies
### Person ceasing to be taxable person before supplementary charge due
### Adjustment of contracts following the VAT change
### Invoices
### Orders under this Schedule
### Interpretation: general
### Amendments
### Consequential repeals
### Commencement etc
### Income tax
### Corporation tax
### ICTA
### FA 1998
### CTA 2009
### Enterprise investment scheme
### Corporate venturing scheme
### Venture Capital Trusts
### Consequential repeals
### Commencement
### Amendments of Schedule 18 to ICTA
### Commencement
### Election to opt out of changes in relation to pre-existing etc shares
### Paragraph 2(7) of Schedule 25 to ICTA
### Introduction
### Paragraph 7
### Paragraph 13A
### Paragraph 17
### Paragraph 23
### Paragraph 23A
### Paragraph 32
### Paragraph 39
### Commencement
### Plant and machinery allowances for cars and motor cycles
### Consequential amendments of CAA 2001
### Consequential repeal
### Commencement and transitionals: introduction
### Commencement
### Transitionals
### Interpretation
### Income tax
### Corporation tax
### Consequential repeals
### Commencement
### Election for new regime not to apply in certain cases
### Saving
### Main provisions
### Consequential amendments
### Commencement
### ICTA
### FA 1989
### FA 1994
### FA 2006
### CTA 2009
### Consequential repeals
### Commencement
### Transitional provision
### Overview
### Application of Schedule
### UK net debt of the worldwide group for period of account of worldwide group
### Net debt of a company
### Worldwide gross debt of worldwide group for period of account of worldwide group
### References to amounts disclosed in balance sheet of relevant group company
### Qualifying financial services groups
### Qualifying activities
### Lending activities and activities ancillary to lending activities
### Insurance activities and insurance related activities
### Relevant dealing in financial instruments
### UK trading income of the worldwide group
### Worldwide trading income of the worldwide group
### Foreign currency accounting
### Application of Part and meaning of “total disallowed amount”
### Meaning of “company to which this Part applies”
### Appointment of authorised company for relevant period of account
### Meaning of “the reporting body”
### Statement of allocated disallowances: submission
### Statement of allocated disallowances: submission of revised statement
### Statement of allocated disallowances: requirements
### Statement of allocated disallowances: effect
### Company tax returns
### Power to make regulations about statement of allocated disallowances
### Failure of reporting body to submit statement of allocated disallowances
### Powers to make regulations in relation to reductions required under paragraph 25
### Application of Part and meaning of “total disallowed amount”
### Meaning of “company to which this Part applies”
### Appointment of authorised company for relevant period of account
### Meaning of “the reporting body”
### Statement of allocated exemptions: submission
### Statement of allocated exemptions: submission of revised statement
### Statement of allocated exemptions: requirements
### Statement of allocated exemptions: effect
### Company tax returns
### Power to make regulations about statement of allocated exemptions
### Failure of reporting body to submit statement of allocated exemptions
### Power to make regulations in relation to reductions required under paragraph 37
### Balancing payments between group companies: no charge to, or relief from, tax
### Exemption from tax for certain financing income received from certain EEA companies
### Meaning of “relevant associate”
### Meaning of “tax-resident” and “EEA territory”
### Qualifying EEA tax relief for payment in the current period or a previous period
### Qualifying EEA tax relief for payment in future period
### References to tax of a territory
### Financing income amounts of a company
### Schemes involving manipulation of rules in Part 2
### Schemes involving manipulation of rules in Parts 3 and 4
### Meaning of “relevant net deduction”
### Calculation of amounts
### Meaning of “carried-back amount” and “carried-forward amount”
### Schemes involving manipulation of rules in Part 5
### Meaning of “scheme” and “excluded scheme”
### The financing expense amounts of a company
### The financing income amounts of a company
### Interpretation of paragraphs 54 and 55
### Group treasury companies
### Real estate investment trusts
### Companies engaged in oil extraction activities
### Intra-group short-term finance: financing expense
### Intra-group short-term finance: financing income
### Short-term loan relationships
### Stranded deficits in non-trading loan relationships: financing expense
### Stranded deficits in non-trading loan relationships: financing income
### Stranded management expenses in non-trading loan relationships: financing expense
### Stranded management expenses in non-trading loan relationships: financing income
### Charities
### Educational and public bodies
### Interpretation of paragraphs 57 to 68
### The tested expense amount
### The tested income amount
### Companies with net financing deduction or net financing income that is small
### The available amount
### Group members with income from oil extraction subject to particular tax treatment in UK
### Group members with income from shipping subject to particular tax treatment in UK
### Group members with income from property rental subject to particular tax treatment in UK
### Meaning of accounting expressions used in this Part
### The worldwide group
### Meaning of “group”
### Meaning of “ultimate parent”
### Meaning of “corporate entity”
### Meaning of “relevant non-corporate entity”
### Treatment of entities stapled to corporate entities or relevant non-corporate entities
### Treatment of business combinations
### Meaning of “large” in relation to a group
### Meaning of “UK group company” and “relevant group company”
### Financial statements of the worldwide group
### Non-compliant financial statements of worldwide group
### Non-existent financial statements of worldwide group
### References to amounts disclosed in financial statements
### Translation of amounts disclosed in financial statements into sterling
### Expressions taking their meaning from international accounting standards
### Meaning of “relevant accounting period”
### Meaning of “the Commissioners” and “HMRC”
### Consequential amendments
### Commencement
### Anti-avoidance: change of period of account of worldwide group
### Transitional provision
### Abolition of acceptable distribution policy exemption
### Consequential amendments
### Commencement
### Periods straddling 1 July 2009
### Transitional provision
### Interpretation
### Abolition of special rules for holding companies other than local holding companies
### Commencement
### Meaning of “qualifying holding company” and “exempt holding company”
### Periods straddling 1 July 2009
### Qualifying holding companies: periods straddling 1 July 2012
### Qualifying holding companies: definition of “relevant accounting period”
### Qualifying holding companies: treatment during three years before 1 July 2012
### Meaning of “ultimate corporate parent” and “group” for the purposes of paragraph 17(3)
### Reference periods: anti-avoidance
### Interpretation
### Reduction in chargeable profits for certain financing income
### Commencement
### Reporting requirement
### Meaning of “reporting body”
### Groups with more than one UK corporate parent: nomination of single reporting body
### Meaning of “UK corporate parent”
### Reportable events and transactions
### Excluded transactions
### Penalty for failure to comply with reporting requirement
### Regulations and orders
### Interpretation
### Commencement
### Transitional provision
### Amendments of FA 1993
### Commencement and transitional provision
### Sterling equivalent if amount carried back to pre-commencement accounting period
### Sterling equivalent if amount carried forward from earlier period
### Adjustment of sterling loss if amount carried back to pre-commencement accounting period
### Adjustment of sterling loss if amount carried forward from earlier period
### Interpretation
### Right of company to elect for different commencement and transitional provision to apply
### ITTOIA 2005
### Consequential amendments of other Acts
### Commencement
### Introduction
### Section 374
### Sections 375 and 376
### Section 377
### Section 407
### Sections 409 and 410
### Commencement and transitional provision
### Loan relationships
### Derivative contracts
### Interpretation
### Consequential revocation
### Commencement
### FA 2008
### Restriction on regulation-making power under section 41 of FA 2008
### TCGA 1992
### Consequential provision
### Commencement: general
### Commencement: certain consequential amendments
### Commencement orders
### Election modifying commencement
### Making an election
### Giving effect to elections
### Modification of acquisition cost
### Transfer from non technical account not to be receipt
### No deduction for capital allocations to with-profits policy holders
### Limits on loss relief for addition to non-profit funds
### FAFTS and contingent loans
### Apportionment: foreign business assets
### Value shifting attributable to transfer of business
### Amendments of Part 6 of CTA 2009
### Amendments and repeals
### Repeals
### Commencement
### Application of Part
### Value of transferred income stream treated as income
### Exception: amount otherwise taxed
### Exception: transfer by way of security
### Partnership shares
### Interpretation
### Transfer of certain functions from Treasury to HMRC
### Removal of requirement that notice be sent by post
### Reduction of notice period for withdrawals and variations
### Power to provide for withdrawals and variations not to affect certain contracts
### TCGA 1992
### ITTOIA 2005
### FA 2008
### Introduction
### Abolition of “price cap”
### Cars with CO2 emissions figures: the appropriate percentage
### Electrically propelled cars: the appropriate percentage
### Consequential repeal
### Commencement
### Repos
### Stock lending
### Commencement
### Interest payments: arrangements appearing very likely to produce post-tax advantage
### Amounts not fully recognised for accounting purposes
### Loan relationships involving connected debtor and creditor where debits exceed credits
### Credits and debits for manufactured interest
### Introduction
### Paragraph 6
### Paragraph 7
### Paragraph 7A
### Paragraph 17
### Paragraph 17A
### Paragraph 22
### Paragraph 40
### Paragraph 41
### Paragraph 42
### Consequential repeal
### Commencement
### Disposal values: commencement of long funding finance leases
### Disposal values: termination etc of long funding leases
### Capital receipts treated as income
### Transfer and long funding leaseback: restrictions on lessee's allowances
### Transfer followed by hire-purchase etc: restrictions on hirer's allowances
### Finance leaseback
### Interpretation
### Introduction
### Property rental business
### Conditions for company
### Conditions for balance of business
### Entry notice: conditions for company
### Profit: financing-cost ratio
### Funds awaiting re-investment
### Connected persons
### Special annual allowance charge
### Calculation of relevant income
### Total adjusted pension input amount: general
### Total adjusted pension input amount: modifications of sections 229 to 237 of FA 2004
### Total adjusted pension input amount: modification in cases of avoidance scheme
### Protected pension input amounts: general
### Protected pension input amounts: existing defined benefits arrangements
### Protected pension input amounts: existing cash balance arrangements
### Protected pension input amounts: other existing money purchase arrangements under occupational and public service pension schemes
### Protected pension input amounts: other existing money purchase arrangements under other pension schemes
### Protected pension input amounts: existing hybrid arrangements
### Protected pension input amounts: new and re-activated arrangements
### Protected pension input amounts: anti-avoidance
### Relevant refunded amounts
### Pre-22 April 2009 pension input amount
### Increased special annual allowance
### Taxation of contributions refund lump sums
### Power to amend
### Currently-relieved non-UK pension schemes
### Tax years to which Schedule applies
### Minor amendment
### Interpretation
### Admission to cultural, educational and entertainment activities etc
### Amendment of TCGA 1992
### Roll-over relief
### Alternative to roll-over relief
### Allowance of decommissioning and restoration expenditure
### Amounts which are not chargeable tariff receipts
### No reduction of allowable expenditure
### Commencement
### General decommissioning expenditure
### Commencement
### Interpretation
### Abolition of allowance
### Amendments consequential on abolition
### Savings
### Company's pool of field allowances
### Carrying part of pool of field allowances into following period
### Carrying whole of pool of field allowances into following period
### Initial licensee to hold a field allowance
### Holding a field allowance on acquisition of equity share
### Unactivated amount of a field allowance
### Introduction
### Activation of field allowance
### Introduction
### Reference periods
### Activation of field allowance
### Introduction
### Reduction of field allowance if equity disposed of
### Acquisition of field allowance if equity acquired
### Adjustments
### Orders
### New oil fields
### Authorising development
### Qualifying oil fields
### Small oil field
### Ultra heavy oil field
### Ultra high pressure/high temperature oil field
### Total field allowance for new oil field
### Other interpretation
### OTA 1975
### OTA 1983
### FA 1993
### ICTA
### Main duty of senior accounting officer
### Certificate for Commissioners
### Notifying Commissioners of name of senior accounting officer
### Penalty for failure to comply with main duty
### Penalties for failure to provide certificate etc
### More than one senior accounting officer
### Penalty for failure to notify Commissioners of name of senior accounting officer
### Reasonable excuse
### Assessment of penalties
### Appeal
### Enforcement of penalties
### Power to change amount of penalties
### Application of provisions of TMA 1970
### Meaning of “appropriate tax accounting arrangements”
### Meaning of “qualifying company”
### Meaning of “senior accounting officer”
### Regulations
### Other definitions
### Requirement for contact details for debtor
### Power to obtain details
### Complying with notices
### Right to appeal
### Penalty
### Power to change amount of penalty
### Application of provisions of TMA 1970
### General interpretation
### Insurance premium tax
### Stamp duty land tax
### Aggregates levy
### Climate change levy
### Landfill tax
### Insurance premium tax
### Inheritance tax
### Stamp duty land tax
### Petroleum revenue tax
### Aggregates levy
### Climate change levy
### Landfill tax
### Minor and consequential provision
### Claims for recovery of overpaid tax etc
### Consequential amendments
### Transitional provision
### Saving for petroleum revenue tax
### Claims for recovery of overpaid tax etc
### Consequential amendment
### Payments on account and balancing payment
### Payments on account and overpayment
### Amendments and discovery assessments etc
### Amounts postponed pending appeal under TMA 1970
### Overpayment of tax
### Recovery of payment of tax credit or interest
### Inheritance tax payable by instalments
### Certain other amounts of inheritance tax
### VAT due from persons not registered as required
### Unauthorised VAT invoices
### Death of taxpayer
### Deduction of income tax at source
### Property accepted in lieu of inheritance tax
### Introductory
### Repayment of amounts paid to HMRC
### Payment of amounts on return or claim
### Income tax deducted at source
### Carry back of losses and averaging
### MIRAS
### Income accumulated under certain trusts
### Certain amounts of inheritance tax
### Attribution of repayments
### Interpretation
### Penalty for failure to make returns etc
### Amount of penalty: occasional returns and annual returns
### Amount of penalty: CIS returns
### Reductions for disclosure
### Special reduction
### Interaction with other penalties and late payment surcharges
### Assessment
### Appeal
### Reasonable excuse
### Determination of penalty geared to tax liability where no return made
### Partnerships
### Double jeopardy
### Interpretation
### Penalty for failure to pay tax
### Assessments and determinations in default of return
### Amount of penalty: occasional amounts and amounts in respect of periods of 6 months or more
### Amount of penalty: PAYE and CIS amounts
### Special reduction
### Suspension of penalty during currency of agreement for deferred payment
### Assessment
### Appeal
### Reasonable excuse
### Double jeopardy
### Interpretation
### PAYE regulations
### Consequential provision
### Introduction
### Prescribed landfill site activities to be treated as disposals
### Material temporarily held
### Material at landfill sites
### Site restoration
### Landfill tax returns
### Commencement and savings
### Interpretation
### Issue, transfer and redemption of rights under bond not be treated as chargeable transaction
### Relief not available where bond-holder acquires control of underlying asset
### Introductory
### General conditions for operation of reliefs etc
### Stamp duty land tax
### Relief from stamp duty land tax: first transaction
### Relief from stamp duty land tax: second transaction
### Discharge of charge when conditions for relief met
### Taxation of capital gains
### Relief from taxation of capital gains: first transaction
### Relief from taxation of capital gains: second transaction
### Capital allowances
### Introductory
### Treatment for purposes of capital allowances
### Loss or destruction of asset
### Q retaining asset when no longer held for purposes of bond
### Q transferring asset to third person
### Supplementary
### Substitution of asset
### HMRC to notify Registrar of discharge of charge
### Relief not available where bond-holder acquires control of underlying asset
### Relief not available if purpose of arrangements is improper
### Regulations
### Consequential amendments of FA 2003
### Consequential amendments of FA 2005
### Consequential amendment of CTA 2009
### Commencement
## Editorial notes
[^c1991474]: [S. 83](https://www.legislation.gov.uk/ukpga/2009/10/section/83) ceases to have effect in accordance with s. 83(3)
[^c1991476]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991477]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991478]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991479]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991480]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^key-4b0c6a004fe1f13c157f41682057e035]: S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-136105780880aace8f2d07fd5d0b87a2]: [S. 3(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/3/2/b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^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)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 paras. 9(3)(c)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/9/3/b), [14(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/14/1)
[^M_F_48102d4d-459a-4958-d105-a1ebe6da1dc2]: Word in Sch. 16 para. 17 substituted (21.7.2009 retrospective) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), Sch. 12 paras. 9(5), 14(1)
[^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)](https://www.legislation.gov.uk/uksi/2009/2031), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2031/article/1/1), [2-10](https://www.legislation.gov.uk/uksi/2009/2031/article/2)
[^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)](https://www.legislation.gov.uk/uksi/2009/2029), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2029/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2009/2029/regulation/4))
[^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)](https://www.legislation.gov.uk/uksi/2009/2030), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/1/2), [2(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/2/2))
[^key-4fa8a3137c75763d52fdec7e1cb15026]: S. 108 applied (with modifications) by S.I. 2001/1004, reg. 90K(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [Social Security (Contributions) (Amendment No.4) Regulations 2009 (S.I. 2009/2028)](https://www.legislation.gov.uk/uksi/2009/2028), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2028/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2009/2028/regulation/3))
[^key-223476481d631b2a01cf641de7a68bfb]: Words in Sch. 35 para. 1(8) substituted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2010/429/article/6/1)
[^key-99b75da1b2d330c0d315bcc2bd8e85f0]: Sch. 35 para. 10(5A)-(5D) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2010/429/article/6/2)
[^key-5b405dfbc99fbb375ce4ed0dd1020d8d]: Sch. 35 para. 11(3A)-(3C) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/429/article/7/2)
[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(1)](https://www.legislation.gov.uk/uksi/2010/429/article/7/1)
[^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)](https://www.legislation.gov.uk/uksi/2010/429), arts. 1(1), 8
[^key-0f3ac09ac541babcaa3ffdabc68b588e]: Word in Sch. 35 para. 14 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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [9](https://www.legislation.gov.uk/uksi/2010/429/article/9)
[^key-15f43f678304b804114831c6660736d2]: Word in Sch. 35 para. 16(3) 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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [10](https://www.legislation.gov.uk/uksi/2010/429/article/10)
[^key-63fa4756fe929a3da9ae279f23a46db2]: Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(a)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/a)
[^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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(b)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/b)
[^key-690afcf32256a1cfc64d3726f21431e8]: Word in Sch. 35 para. 7(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/429/article/3/2)
[^key-74967b1fed33477d96c3c02c7307567d]: Sch. 35 para. 8(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2010/429/article/4/3)
[^key-b1259a4a4ee123f723bd106ff81ba62f]: Sch. 35 para. 8(4A)-(4G) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/429/article/4/2)
[^key-7e72059ffc5b2fca1fc74c862d714cac]: Words in Sch. 35 para. 8(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(1)](https://www.legislation.gov.uk/uksi/2010/429/article/4/1)
[^key-5b26e6258cb4cd6c5dba53535e99ac8f]: Words in Sch. 35 para. 9(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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(1)](https://www.legislation.gov.uk/uksi/2010/429/article/5/1)
[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2010/429/article/5/2)
[^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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2010/429/article/5/3)
[^key-c3def5aaf4cb32ccfa6d6356587044f7]: Sch. 22 para. 12(2)(b): 1.4.2010 appointed by [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), art. 2
[^key-bacd4cf0e9f02bc00e5d66e099bfb6d0]: Sch. 22 para. 8 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)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-2933ee74af296c1aa67099d83117cfe8]: Sch. 22 para. 10 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)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^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)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-db195eacb13066a2748cc5dc7c06835c]: S. 94 in force at 1.4.2010 by [S.I. 2010/574](https://www.legislation.gov.uk/uksi/2010/574), [art. 2](https://www.legislation.gov.uk/uksi/2010/574/article/2)
[^key-70a1b6b5425b6d3c83fa340d32a00443]: [S. 96(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/96/1) in force at 1.4.2010 for the purposes of the amendment made by that sub-section by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-5d315f9f4675c67717956b91c51614f6]: Sch. 48 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-81b825f2cdd2635330f4f8938b3a3900]: Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-af20a94074cbc68b7c61fc1253ae4475]: Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-c4961d1caef1fdf58eab462f77cb9bb7]: Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-00fa4e8db3fef7ad874aebc9cd3d73ea]: Sch. 48 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-1aa8e11837e0a5334047a7da92b1edfb]: Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-6a22e5aeebc4bbeb84a4a2b9ff249356]: Sch. 48 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/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](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-8b265f50cc08ea546c8c4acdad829a1e]: Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-22e263bc48ad1814baebd15a032613c5]: Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-20dd1b3cb0d9feb5d7b423f0ba80fda0]: Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-9a0b74be7afdbd7654ed882187edeb44]: Sch. 50 para. 1 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e]: Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-285a2d62ccbe2cb822aae0c13ce017fd]: Sch. 50 para. 5 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-25cb6a95a1c1aa6b27c6bbd0aa168c00]: Sch. 50 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-39f534b3fea4c11227a1b97854494b6a]: Sch. 50 para. 9 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-b31a39c7a0890b107739de7fc820136e]: Sch. 50 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-91d5443c90ea7e1fff9c67745fced9f6]: Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-1876ef38ebce81c6184f2e58ff3b534b]: Sch. 50 para. 13 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2afd9e710cabc5de6a870fc786bc12a3]: Sch. 50 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-73d24376a0280395a249da297635a17b]: Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/867/article/3))
[^key-958e52e84370b88fa3812078ad9836cf]: Sch. 51 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2010/867/article/4))
[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 5](https://www.legislation.gov.uk/uksi/2010/867/article/5))
[^key-5379eb8e5f6fb6ca7db90b25699ff80d]: Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 8](https://www.legislation.gov.uk/uksi/2010/867/article/8))
[^key-bcde5f162b21544b6a1acc700af5b98b]: Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 10-12](https://www.legislation.gov.uk/uksi/2010/867/article/10))
[^key-367eb0febe85996c7a854babe04e3942]: Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 9](https://www.legislation.gov.uk/uksi/2010/867/article/9))
[^key-c1e0324eb9713a267f6e0b1de8991678]: Sch. 51 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 13-15](https://www.legislation.gov.uk/uksi/2010/867/article/13))
[^key-79564dab627d1ea4f9e15cf9d6ddd6f9]: Sch. 51 para. 33 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 16](https://www.legislation.gov.uk/uksi/2010/867/article/16))
[^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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 17](https://www.legislation.gov.uk/uksi/2010/867/article/17))
[^key-6f6a001ba035f9ff4a10aeef845179de]: Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 18-20](https://www.legislation.gov.uk/uksi/2010/867/article/18))
[^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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 21-23](https://www.legislation.gov.uk/uksi/2010/867/article/21))
[^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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 24](https://www.legislation.gov.uk/uksi/2010/867/article/24))
[^key-2972d44ff5b9739ddfb92a107c970da8]: Sch. 51 para. 39 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 25](https://www.legislation.gov.uk/uksi/2010/867/article/25))
[^key-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 26-28](https://www.legislation.gov.uk/uksi/2010/867/article/26))
[^key-bcaa9b61603d0bedc7f45f7d3aed9080]: Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-be223f64c02dd109286baa9d50bd8653]: Words in [s. 7(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/7/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 707](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/707) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-32390e88db098c941ac179c033da3e51]: Sch. 6 para. 3(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-53d9d203b7d0cf496cc1fa0ac326bd51]: Words in Sch. 6 para. 3(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0df1b46594e78793aa268e76fc44cd07]: Sch. 6 para. 3(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c725ec773cb0b635aafdfe360e803c8]: Sch. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-af22306b50d2a1e34750ab04baa03bf9]: Sch. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8e9d02b71a855d295e69666fafc30fad]: Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-37b01065d884de2212185728b5964ddf]: [Sch. 15 paras. 97-99](https://www.legislation.gov.uk/ukpga/2009/10/schedule/15/paragraph/97) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-fb9561d909337866ee7ba73eebc833a3]: Sch. 18 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 715](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/715), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-842bb3402d360dbbbfa36a88037ed524]: [Sch. 25 paras. 1-6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/25/paragraph/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 717](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/717), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c345944ad8bc6728206f8b1a9d3e79b]: Sch. 44 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 720](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/720), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3c3af0def3f5b67c161dcfce0ea91f13]: Sch. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1ed2b0d1b852642308bb0e519f4f8eae]: Sch. 31 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-31489d44924d53030a9ac134a026341b]: [Sch. 32 paras. 9-11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b0e0102838bd361fde296054d51389c5]: Sch. 34 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-07a83d52ebdf1e86649d04f5f632e623]: Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/157/article/4/2)
[^key-25048c21125ddf74d6562d388e6330e9]: Words in [s. 8(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/8/4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 708](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/708) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-22beb62f01d352d825b21cf3f56ecb98]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b69028373ea10c042abd59e3ebe946b]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b0637522e74c865e4e92751382eaf064]: Words in Sch. 61 para. 1(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^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)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-10063a7b19d33d00a5252ae6e9d3638d]: Words in Sch. 61 para. 4(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9f7f0bf67ce0c79e612bbc6dc609793a]: Words in Sch. 61 para. 4(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-596118d284cccc3c73d7bb6d4b45968f]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 332](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/332) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-d57f31d1942d7eeec869b03ffe162334]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 712](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/712) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c515408cc5c677c897bac82c9531b177]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8ecf717c35b9a9fc40a4ec935780ba50]: Word in Sch. 46 para. 18(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-133ea2cd575d62cbd2f978743e1e044c]: [S. 28](https://www.legislation.gov.uk/ukpga/2009/10/section/28) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b2552fc8e68694fe6ba1dbf18516215]: S. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bb5f9df29c86b696d88163c8f95e2eb0]: [S. 35](https://www.legislation.gov.uk/ukpga/2009/10/section/35) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 159](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/159), [10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9172c08f7e38a02b5e33ff6a407928d9]: [S. 38](https://www.legislation.gov.uk/ukpga/2009/10/section/38) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 709](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/709), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5bc38770c22c94e0071948bf8d4efd4e]: Words in [s. 44](https://www.legislation.gov.uk/ukpga/2009/10/section/44) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-35febb3ba60fb9b0e72fbcf59318048d]: Words in s. 56(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 103](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/103) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0d29aeb1f275bac3bfbd4fdfbf0813ef]: [S. 57](https://www.legislation.gov.uk/ukpga/2009/10/section/57) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-992aadd19e70600a305ff50c59e298da]: [S. 58](https://www.legislation.gov.uk/ukpga/2009/10/section/58) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cdb14baf94eba642d940c55e08e32bc3]: [S. 59](https://www.legislation.gov.uk/ukpga/2009/10/section/59) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e6021c8f2b406a2f71513c357b433dfe]: [S. 60](https://www.legislation.gov.uk/ukpga/2009/10/section/60) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-723fc0fe83cefd98cfff3cd06dd5f8de]: [S. 62](https://www.legislation.gov.uk/ukpga/2009/10/section/62) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ba96dd0f0a1afde0c3a34836da03cdad]: [S. 63](https://www.legislation.gov.uk/ukpga/2009/10/section/63) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bffaed6f38c0e55f5c1af8debe2e4e9f]: [S. 66](https://www.legislation.gov.uk/ukpga/2009/10/section/66) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3796f6b4f2edd7445eb8042b1de1bf2]: [S. 90](https://www.legislation.gov.uk/ukpga/2009/10/section/90) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 711](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/711), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0cce9fcd092f517ce288fb080ea4e29e]: [S. 111](https://www.legislation.gov.uk/ukpga/2009/10/section/111) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 7 para. 84](https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/84), [10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7425f0885ffe7b4c32f394ef46fb6975]: Words in [s. 123](https://www.legislation.gov.uk/ukpga/2009/10/section/123) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 228](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/228) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0d1698a1956bcb41dac2ce849ee93a66]: Words in Sch. 3 para. 8 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 713](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/713) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9894e9c73a0f24c28cc5d12343d70e91]: Sch. 12 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2f75ee626e375db802422f395b3dce3d]: Sch. 14 para. 6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-119ce9a5317f93f9bdff2a64ae28b71a]: Sch. 14 para. 8 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-c44bb078cde21b6139ae9e2ee34de6b0]: Sch. 14 para. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-924cb25358aa8bd1af32888e8c9cfec5]: Sch. 14 para. 14 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-be2f3ae91468e15edcd54131d1d3dfb3]: Sch. 14 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-389ccdb136c44977bfe6f11860fbd1f1]: Sch. 15 para. 96 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 104](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/104) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bcda0354ca86cb06e9644bfb73137e5c]: Words in Sch. 17 para. 12(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 150](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/150) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9b5e675e8f1f40b4b8547d27ea47a538]: Sch. 22 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 174](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/174), [10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-202ad6547ff0cd86b4e08ae74f749e83]: Words in Sch. 22 para. 14(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-66a6bfa58700a3d627dfb2264c2787cb]: Sch. 24 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 3](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-30746625430c3646fdcb8e168ffaef5c]: Sch. 33 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-91935d87afe918eeec8ec2efdfa0d27a]: Words in Sch. 33 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b19ca8217569b27d6d980b193f7ddee7]: Words in Sch. 33 para. 5(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/3), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a73a6591bf3d783840eb896367a83e8]: Words in Sch. 33 para. 6(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/4), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-513a8ac7984585c5d6e8bd995f19111f]: Words in Sch. 33 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/5), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-94e5c0b0dc8fb6af1c7815aa9e267ca6]: Words in Sch. 33 para. 8(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/6), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/7), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-38749e4167195e433e8aa1ade05b7351]: Sch. 45 para. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-26620813641eaaeca3ba3dd03f077392]: Words in Sch. 53 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 722](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/722) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-62adc41df47e103b953433e3dd20a788]: Words in Sch. 61 para. 21(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-79fe22f9cbf1fcf95029536ee740c4bf]: Sch. 61 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-690d28870ebc2febfa4f3f4c54be6794]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 63(3)](https://www.legislation.gov.uk/nisr/2009/128/regulation/63/3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91)](https://www.legislation.gov.uk/nisr/2010/91), [regs. 1](https://www.legislation.gov.uk/nisr/2010/91/regulation/1), [7(1)](https://www.legislation.gov.uk/nisr/2010/91/regulation/7/1))
[^key-a45f7600eef1744870fe55fd33db608a]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 68(3)](https://www.legislation.gov.uk/uksi/2009/470/regulation/68/3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661)](https://www.legislation.gov.uk/uksi/2010/661), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/661/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2010/661/regulation/6))
[^key-5bc8f8afe09b26dcf960290ccdfaf511]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67A](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67A) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-a687100bf457824bc3825a7ee39088c8]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67B](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67B) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-1112eb449bf55b906ff9496dc084e8ce]: Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-5435edb5c06d8c5e4807c1d82a31862b]: Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-e6954f2ded147bf9e54408939ac7b7ea]: Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-491d574c616bb071c8755f720caa73f9]: Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-33ae862ff7e7bf600dd4224949d42f76]: Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4e3a852cec04f4488ab78ced0e1527f4]: Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f5d58dd526819a7f72495e3a2b5c7758]: Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-2459d650f9678b4ededfa7c2364e0e53]: Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c83ca5cd8c4c23403852234654d6737c]: Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b761a802ae8f9fc776ddbb9673cf18ad]: Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9e7152a708f922d2ff1644ed1627c2aa]: Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f82982a336ea172a5de02eab0cff2956]: Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9a5493eacd74ca7705a16b83f697f1b2]: Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-6e89442c780934d5ad1bac0c4fae921e]: Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c6f492b4a057869945cb6fc1682b30da]: Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b933123fb0bc63e78a59e6b2bc48d8a8]: Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-70c16474660754866a9793fb6cf49330]: Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4316f8b2fdc7ef8de9e797c2e4068042]: Sch. 53 Pt. 2 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 30(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/30/2)
[^key-1a33f88a6b0cfbf8be8c3a36c3be7c47]: Sch. 55 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 38](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/38)
[^key-8f90434fff09822cb56ac883ae46834c]: Sch. 56 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 39](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/39)
[^key-f824ec91ca7956527c704c8ec8d5cedc]: [Sch. 28 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/6) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-c63c05ab9ea569f825b6633978e321af]: Word in [Sch. 6 para. 1(11)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/b) substituted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/a)
[^key-99f96a6bc74f977e00e2f4c07329edda]: Word in [Sch. 6 para. 1(11)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/c) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/b)
[^key-3248e6351b3c4faef64041a1ffb3b36a]: [Sch. 6 para. 1(11)(e) and word](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/e) omitted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(c)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/c)
[^key-e9162d255164b8dc98b0d76e4667ca1d]: [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/7) omitted (with effect in accordance with s. 58(19) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 58(17)](https://www.legislation.gov.uk/ukpga/2010/13/section/58/17)
[^key-9f58d2934f3f43e95c1ed6d2bfeef028]: [Sch. 28 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/9) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-581621f03bcf07313135af365ecc3df1]: [Sch. 28 para. 10(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/10/1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-c4503b839f8019d8d070957d0327cb00]: S. 103 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/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)](https://www.legislation.gov.uk/uksi/2010/2939), [arts. 1](https://www.legislation.gov.uk/uksi/2010/2939/article/1), [2(1)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/2))
[^key-f2faaa6582d0f46d4635779288dae31a]: [Sch. 51 para. 18(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/a)
[^key-af1b1b7aeb9cbd647b8a681c4589decc]: [Sch. 52 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/11) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/b)
[^key-7e7c17861a6b27b2add91a482cfd2824]: Sch. 56 para. 1(5) inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/3); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-1007f9df841bf3cefba65f936acb0084]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/5); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-4452d496ea7da1b2220d0b42fd5d0ecf]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-3946948cc0eb43cb253151823415f14c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 20 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(12)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/12); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-eb8acf732432dc07edaaab86e901f933]: Sch. 56 para. 6 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-7a6c985bb14309d7bc267a1935ec2b5a]: Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 3](https://www.legislation.gov.uk/uksi/2011/132/article/3)
[^key-a7cc4137c3ac5fc91819dedd7bb1a96c]: Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/4); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-8e2be3b0ba18df532e3a5b72fe2229f3]: [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-89bb554ee6614efe918dfcf87fb40fab]: [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-87b3cfa961f90c16a459e7949ee38f27]: [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-a3b36b91585e245a484ab1f1a098a948]: [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b9c493c43b48f279c6a47b10a47292e3]: [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-555ff3d720c8dbb78922e98e5b09b921]: [Sch. 51 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/867/article/6))
[^key-613618f468649fea36f0b41a49c9cc97]: [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-85374b4556960450d4cea03ae978f96d]: [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-e729cfa1f9591e6d751da8a676e7fffc]: [Sch. 51 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/15) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-03594d0f89c62f2ccd40eb03a1d0df0e]: [Sch. 51 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/16) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 7](https://www.legislation.gov.uk/uksi/2010/867/article/7))
[^key-8b207d9da91326104656518eca37cd73]: [Sch. 51 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-85d77cdd76e075f0f8c6d5e75889c817]: [Sch. 51 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/19) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-35dd2ec782f3a51704696dea9c804734]: [Sch. 51 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/20) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b1e97c6fa065d89f829cff38e9f39242]: [Sch. 51 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/21) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-d08af9bd2a395598299b768c9e7e6eda]: [Sch. 51 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/22) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-1279203b6f0a3dd0e119804b1fbf8612]: [Sch. 51 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/23) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-564bb13ea91269877d89914650c2290c]: [Sch. 51 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/24) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-5010ff0de9b9f0113cfac2673662d069]: [Sch. 51 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/25) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-640152c59d8ba25d7502e96ccc348d29]: [Sch. 51 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/26) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^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)](https://www.legislation.gov.uk/uksi/2011/1037), [arts. 1](https://www.legislation.gov.uk/uksi/2011/1037/article/1), [8](https://www.legislation.gov.uk/uksi/2011/1037/article/8)
[^key-5c54c90181700b9a4807fd5da75c11f2]: [S. 68(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/68/4) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(a)](https://www.legislation.gov.uk/uksi/2011/702/article/15/a) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-da367f0c4c44e58018afa88f4f245b2b]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/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)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(b)](https://www.legislation.gov.uk/uksi/2011/702/article/15/b) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-34cbae596395fff61a8f5e260f34a883]: Word in Sch. 55 para. 6(2) inserted (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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/3); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-c01fe1b9d05ba1b523cd4bd601d1fefb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 36](https://www.legislation.gov.uk/uksi/2009/470/regulation/36) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [7](https://www.legislation.gov.uk/uksi/2011/784/regulation/7) (with [reg. 12(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/1)))
[^key-65fd2f246c07bb2e8b0a5f8c7cadac05]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 40(1)(2)](https://www.legislation.gov.uk/uksi/2009/470/regulation/40/1/2) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2011/784/regulation/9) (with [reg. 12(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/2)))
[^key-95662efec8a74d70a0a4d2f988c4b8fb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 31](https://www.legislation.gov.uk/nisr/2009/128/regulation/31) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [6](https://www.legislation.gov.uk/nisr/2011/137/regulation/6) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-a4db7e65cd596a41bf0f307559a5e6e0]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 35](https://www.legislation.gov.uk/nisr/2009/128/regulation/35) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [8(a)](https://www.legislation.gov.uk/nisr/2011/137/regulation/8/a) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-c774cbd97c1ca8f5cb9cc0cdc6c2f508]: Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-a6c93cef3b34174f7c044a39852d4fcf]: Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-29c5c8e2e991f8510e8633e0820c02df]: Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3cef7450230b4424bbc5975a6b33cc96]: Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c7261eefbf678f51b7bf7a3f58bb4043]: Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4ed0df79f90119f701d22ac62c7aab3f]: Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-024545af4caa93f649167bea37329f1a]: Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3aa67981d37b6b1f2d881ec487110453]: Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-6488cf4d0801f05645e31632a1390a02]: Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-8b635ffeec6624daa4a9a4f1ccde3f47]: Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-0f58356d9e17aa2b183b5d37547f7aea]: Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-dbdb1fd12653eb2412246f0fda2d18ad]: Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-5f27e172ed02cfd27ba12f47875ba568]: Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-bc38db9a1888923f42393cc00345167b]: Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-63e48ba316ce862f26ab9cbc734a3753]: Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-e40eb97521719835168b785459ccb36b]: Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-87eac225babdea12fe3594c05313784a]: Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-11f0edc2102d36b8c735ab4fd793272a]: Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-69b86f8c21dff4ad63c0cd7bd1514595]: Sch. 55 para. 2 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-adf98ee117c12fa255f0f1219a6174ad]: Sch. 55 para. 3 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c57c2bde0d53fd77203bd883b1c5f465]: Sch. 55 para. 4 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-517da73940bd90ad86ecc3fc5377dd5b]: Sch. 55 para. 5 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-14dbdc575ba8841931ca8791e08a5a7f]: Sch. 55 para. 6 in force at 1.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5f60bc0cae2f9239505363f873e4baa]: Sch. 55 para. 7 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-58d2f82510a2562f7c589a0ba34eccbc]: Sch. 55 para. 8 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-af20e9b4dd21f583bb382ed810821c69]: Sch. 55 para. 9 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-626a81f2046860dae23599284ef1c382]: Sch. 55 para. 10 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-5699bbdd5922a012bf4c1bc1dec076dd]: Sch. 55 para. 11 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c172ca96d3c62cf72e79be530345d311]: Sch. 55 para. 12 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-a8218ad3dd4a5d6cecf1325ded12e157]: Sch. 55 para. 15 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-52c2e465ec16d8de0e869463c84cea7f]: Sch. 55 para. 16 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-195f4d3cce0974ef725c1423c9a9379a]: Sch. 55 para. 17 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5f46613f444aff0ba67d21a4988ce08]: Sch. 55 para. 18 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-922a19b2ced2df74b65fe9a7610250b5]: Sch. 55 para. 19 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-b52981f89132c4b9e668ff7da8c1978f]: Sch. 55 para. 22 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-4aa37d2e713e350f5c9397f968bf47c7]: Sch. 55 para. 23 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-3ac0bc7381517c1287caace64789eec7]: Sch. 55 para. 25 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-0f6da6de8f4dd36b2843f0f36acde0ad]: Sch. 55 para. 27 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-be1454a4e80aa10e0973d5fbf53b01fb]: Sch. 55 para. 6(3A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-04080bdb41056a4dde69ae7eea59114d]: Sch. 55 para. 6(4A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(5)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/5); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-d78c2b49e0bfec8c6ecac8f29b3c3619]: Sch. 55 para. 6(6) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(6)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/6); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-2bd9c89de5c27b4ffb3053735f9c14ae]: Words in Sch. 55 para. 6(3)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-e45319026f5854bc193b307547bb2619]: Words in Sch. 55 para. 6(4)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(4)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/4); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_6eeedc3b-2bb9-45ee-8b99-5773fc91461e]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 12](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/12) ; [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-8c6206c3c631d59e884a67c1f9f7477d]: Words in Sch. 55 para. 17(3) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/a); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-604dd9c6b088f4765875c5caea107309]: Sch. 55 para. 17(4) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/b); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-09969cbf5f442d0e90d8679da9b548ee]: Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 9(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 3](https://www.legislation.gov.uk/uksi/2011/703/article/3)
[^key-86d19bee1d73514b1e0d434ac137db84]: [Sch. 44](https://www.legislation.gov.uk/ukpga/2009/10/schedule/44) modified (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 63(5)](https://www.legislation.gov.uk/ukpga/2011/11/section/63/5)
[^key-4d2c1ef6adcaa2a018f14256db381239]: [Sch. 16 para. 24(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/3) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4e07b5315759bd9935dc24956ea18257]: [Sch. 16 para. 24(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/5) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-f11a5e4e2759243dde83b8b70dd8a564]: [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/15) omitted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 17 para. 26(1)(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/26/1/a)
[^key-5b2f8561a190f7c1074203478cd95a69]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/2) repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 10 para. 8(d)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/8/d)
[^key-93a67d867e5455e43fe848bfd874c8ff]: [Sch. 16 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/22) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-de637a802624efcd93ec9980caa11752]: [Sch. 23 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/8) repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 9 para. 5(g)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/9/paragraph/5/g)
[^key-d9bee2940d2e9d70d70f42cb116cdf18]: [Sch. 30 para. 2(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/2/1) omitted (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 4 para. 12(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/4/paragraph/12/a)
[^key-0ce57c983a10965749b3b65c602d39fe]: [Sch. 30 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/4) omitted (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 5 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/5/paragraph/7/2/b)
[^key-9b2ae3b0a1867fc44e821c6ae312eafb]: Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2ce8a123db231f3792557787fe212d03]: Sch. 55 para. 14 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-524d43c6d58e3ea844f97976d0bd02eb]: Sch. 55 para. 15 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-aa98cfd935f6c736c19e733ea00f2464]: Sch. 55 para. 16 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-af9393a9966c2f160dd5713bdaa0ae41]: Sch. 55 para. 17 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-726d51edbb69c73142ae36bb98819b2e]: Sch. 55 para. 18 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2ee04cf225821c64a412185d0f3a5349]: Sch. 55 para. 19 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-bf5c81af22e5a7e98155287568652bde]: Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-e1bdbc4320f029b718cd477c27fcd26e]: Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-1ac826995ec8cfde6278ddd043f5369b]: Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-7c71e47f99f9f6d063b63bae061cc225]: Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-23904b167ed93d2fa626babba856a325]: Sch. 55 para. 24 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-6a3011debcd33dff008576f91768e9c3]: Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-09b12a41ed9fbf1db9dd4597897e2a05]: Sch. 55 para. 27(1)-(4) in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-b86133fc14346f39cc2c4c6e53ae0ba8]: S. 101 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-6fb01ce844141b3fe138fd0c863e0650]: S. 102 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-81fec43d9d1cc172832b86ff55e9ccc7]: S. 103 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-32fc33602c74c0381a6eeca77fe93c79]: Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-8568084b516db5b34379afd6235e0085]: Sch. 55 para. 8 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-477dc6204cf8aa333f69f37aa3f01965]: Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-43fee42082e115e0a05ee215d4d32f4b]: Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-25e294b2704c1ffc30f6fcdc6f08cd0c]: Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-75712b72895e361323f27c42ec7f782a]: Sch. 55 para. 12 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4dfb0a8fd5c964b7a9fadd8f864906c7]: Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-61b4978289554440420ebfc43eae14a6]: S. 103 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), [art. 2](https://www.legislation.gov.uk/uksi/2011/2401/article/2)
[^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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/3); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-697d8338ef12849a026310f4012a84f3]: Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 6(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/6/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^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)](https://www.legislation.gov.uk/ukpga/2010/13), s. 35(2), Sch. 10 para. 13(2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), art. 2(2) (with art. 5)
[^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)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^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)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-1d464d4e909a9d072a150876b1eb91aa]: S. 101 applied by S.I. 2009/470 reg. 39(2)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4260dbfe9c225160f5542552f0661959]: S. 102 applied by S.I. 2009/470 reg. 39(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-2412c2a72b4f52166b8bb087e0e51a8d]: S. 103 applied by S.I. 2009/470 reg. 39(2)(b)(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4bfd71891a655fbb9e73d01b805bf6e6]: S. 101 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-60d36ed635b327c72ca9fdea1604d6f2]: S. 103 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-a155cba4e4e76911321cb90122e7e720]: S. 101 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-db2ab7c094ff65da340f50a63cea81b8]: S. 102 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-721ff71dedfb637a35ac1350ebcd5419]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-db38e2fa473d36b58541ba028aed9491]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-077996de7adced6922212d5df3b59d87]: Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 6 paras. 26](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/26), [34(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/34/2); [S.I. 2012/736](https://www.legislation.gov.uk/uksi/2012/736), [art. 20](https://www.legislation.gov.uk/uksi/2012/736/article/20)
[^key-9b00349d8edf15e88ed0ff62f8638f71]: Sch. 16 para. 12(2)(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-1b9862bc201e038ac6e68ec38df2cf0c]: Sch. 16 para. 12(3) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-45c1abfa19ead4dacf3fba7b0cb33a1a]: [Sch. 16 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/15) omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 34](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/34), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-f799ad1c23fd62f1a11f09f21d82966b]: Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-db812ee15d93d341871c3f2da0e0fc48]: Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-8d8c793b855e4ded6319b5016887c8e4]: Words in Sch. 61 para. 1(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(3)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-8527d91b0001669c7d412dcc1b5226cb]: Sch. 61 para. 5(6)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(6)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/6/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-6d48dfd6ca803df86e1c13cf79c0e9e1]: Words in Sch. 61 para. 5(7) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-768456c3120330d05323016100b0e6de]: Words in Sch. 61 para. 5(7)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-817c4b623c504ab8b2973ca74c6f225c]: Words in Sch. 61 para. 7(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-230f1b104410fbdd23f89ea155ce7e90]: Words in Sch. 61 para. 7(2) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-420f6cbe4859bc0c44eecb84b9c99e48]: Words in Sch. 61 para. 9 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(10)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/10) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-59109346b04a530da19cd7a433620e4a]: Words in Sch. 61 para. 18(5)(6) substituted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(13)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/13) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^key-4dde8d57907897dfecb01bc84a85d7d9]: [S. 46](https://www.legislation.gov.uk/ukpga/2009/10/section/46) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(s)(i)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/s/i)
[^key-b4d6a4834306bba950898cc045809dba]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/31)
[^key-7efb9f0ce0570f3572492aeb2821fc30]: S. 101 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-5d554d79fe0a8c034418925278cb0101]: S. 102 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-137031307f9c47f4b92ac061e1a15c11]: S. 94(5)-(9) applied (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 223](https://www.legislation.gov.uk/ukpga/2012/14/section/223), [Sch. 38 para. 28(4)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/28/4) (with [Sch. 38 para. 43](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/43)); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-2234367c974648fda4d466ebe8606496]: S. 101 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^key-ca94455d09605b208fa1cd447ca60d35]: S. 101 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-6e86b55422572af0b5f6119c0a4257c9]: Sch. 53 paras. 3, 4 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-5b9caf28689cda9e5426473950b63478]: S. 94 applied (with modifications) (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [16](https://www.legislation.gov.uk/uksi/2013/938/regulation/16)
[^key-ebadb781beb301d1b158c269b43fd355]: Sch. 56 para. 1 Table item 10A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/2)
[^key-30ce9696a39a805c47d52e28736a6cc2]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 15A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/3)
[^key-c4bf3d6c90e2e9b963b1433333d9901b]: Words in Sch. 53 para. 3(3) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/a)
[^key-12f4a2b777e07e4d090b79363b11be4d]: Words in Sch. 53 para. 3(3) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/b)
[^key-69ce0b215ce5b9aba4d4cc8876c9b474]: Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 4](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/4)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/a)
[^key-00eaca2495cfcf47cb275e30ee161cc2]: Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/b)
[^key-15da03146772e6945cbfe11656494c79]: Words in Sch. 55 para. 2 substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 5](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/5)
[^key-0adfbd19f2217fdc188ccb29a1865bc7]: Words in Sch. 55 para. 19(3)(a) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^key-8cc224fcbc6878f10e4be969eae906ac]: Sch. 55 para. 27(2A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^key-46d734eab546b99f1d197290c5d24e79]: Words in Sch. 56 para. 6(2)(a) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^key-c55f57d03e1a3128e6faa57bf28b7527]: Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/4)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(6)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/6)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 13](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/13)
[^key-5ee4e8145886ce471cb9b834cc5eee65]: Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^key-85762c577491de7e01f2ace9300460e6]: S. 101 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^key-cd1824184171e1701e550fffb7d44a85]: S. 102 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_F_ed411932-657c-48b0-a5ad-143972112325]: Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/9) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/8)
[^M_F_cd8f3ef5-0c54-4928-9687-9f22383b4711]: Sch. 55 para. 18(5)-(7) substituted (with effect in accordance with [Sch. 50 para. 16(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/2) of the amending Act) for Sch. 55 para. 18(5) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/7)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), Sch. 50 para. 6
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 11](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/11)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(c)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(5)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(e)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(d)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^M_F_d152d245-2003-4593-d299-04593cbd1743]: Words in Sch. 61 para. 1(1A) inserted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(4)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/4) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_5ec68b35-d464-4241-d134-119f7285c978]: Words in Sch. 61 para. 1(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^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)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(7)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^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)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(13)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_13d98b67-ee85-47a9-9ac4-e344a1c2acc3]: Words in Sch. 61 para. 6(1)(a) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(8)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/8) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_8c3661ec-5524-43bf-996e-25f882830fd0]: Words in Sch. 61 para. 11(2) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(11)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/11) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_49e040cc-285b-468a-c888-81be8d91af34]: Words in Sch. 61 para. 12(1)(b) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(12)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/12) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_3c254184-2891-4ca3-b613-973325fe7cd3]: Words in Sch. 61 para. 19(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/a) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_cedf4be5-6f6d-45a1-fdbf-4931bbf9b11c]: Sch. 61 para. 19(1)(b) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_I_a9938022-9f99-4141-c2e2-6b2038e97225]: Sch. 53 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_5fedcb50-309a-4cfc-f9ec-8b336d82828c]: Sch. 53 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_a0d77484-31cb-4b42-ef48-a3df3e7650a7]: Sch. 53 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_468622d3-d318-4632-a2c5-a1dd0cbb3df1]: Sch. 53 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_fb82a6dd-d26c-4abc-8ac9-3e2604e61d61]: Sch. 53 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^M_I_b0145e62-b292-426a-a3a7-0ae131457677]: Sch. 54 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_29017a8f-2cb9-4056-b2a0-336b4668e240]: Sch. 54 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_12a26b57-8e24-4c49-a260-34e5e44bcdf9]: Sch. 54 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_e4e08237-ccf2-475e-b8ad-dbef9525d4b4]: Sch. 54 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_F_00918f33-101f-4301-bb64-c5368dd6aedb]: 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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_5c5a4c89-0700-48b7-9479-192c93026d96]: 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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_60cc7d67-4e07-4ffe-de80-31bfed2434ae]: 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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 33](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/33), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_I_21e5f040-087e-46d8-b672-50760790e310]: Sch. 56 para. 11 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_09c3cfd8-d444-4f52-df07-1f64a2d96360]: Sch. 56 para. 6 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_f144708b-8a29-4a40-8553-8395ccba299e]: Sch. 56 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/4)
[^M_C_738f549b-adb9-43d5-b8f2-ce664e6f9cbe]: Sch. 56 para. 1 modified (temp.) (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 10(1)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/4)
[^M_I_a8a820c2-af5d-4f9c-c965-3cb88462e32a]: Sch. 55 para. 27 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_c1a0c042-2e68-4d16-e77d-9a2508bc4491]: Sch. 55 para. 18 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_64c2ce6b-100d-4df5-c5c6-2e1f7aa34a01]: Sch. 55 para. 2 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_d9285af8-243c-4766-b9fd-175c57632376]: Sch. 55 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_F_903c2572-b42f-47d4-f133-7c89d340aa44]: Words in Sch. 55 para. 1 Table inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(1)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/1)
### 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
#### Special annual allowance charge etc
#### Place of supply of services etc
#### Information relating to cross-border supplies of services to taxable recipients
#### Effect of VAT changes on arbitration of rent for agricultural holdings
@@ -16562,2194 +18454,230 @@
#### Registered providers of social housing
#### Stamp taxes in event of insolvency
#### Blended oil
#### Duties of senior accounting officers of qualifying companies
#### Penalties for failure to pay tax
#### Meaning of “gaming machine” and “gaming”
#### Rent to shared ownership
#### Capital allowances for oil decommissioning expenditure
#### Remote bingo etc
#### Taxable commodities ineligible for reduced-rate supply
#### Landfill tax: prescribed landfill site activities
#### Alternative finance investment bonds
#### Removal of reduced rate where targets not met
#### Inheritance tax: agricultural property and woodlands relief for EEA land
#### Interpretation
#### Short title
### Introduction
### Abolition of reliefs
### Consequential amendments
### Repeals
### Commencement
### FA 2004
### ITTOIA 2005
### F(No.2)A 2005
### The charge
### Supply spanning the date of the VAT change
### Grant of right spanning the date of the VAT change
### “Basic time of supply”
### Series of supplies
### “Relevant consideration” and “related” supplies
### Financing
### Connected persons
### Receipt of payments
### Power to change relevant conditions
### Supplies treated as taking place before 31 March 2009
### Letting etc of assets
### Condition B cases involving normal commercial practice
### Normal commercial practice
### Further exceptions
### Liability
### Amount
### “Listed supply”
### “Basic time of supply”: listed supplies
### Person ceasing to be taxable person before supplementary charge due
### Adjustment of contracts following the VAT change
### Invoices
### Orders under this Schedule
### Interpretation: general
### Amendments
### Consequential repeals
### Commencement etc
### Income tax
### Corporation tax
### ICTA
### FA 1998
### CTA 2009
### Enterprise investment scheme
### Corporate venturing scheme
### Venture Capital Trusts
### Consequential repeals
### Commencement
### Amendments of Schedule 18 to ICTA
### Commencement
### Election to opt out of changes in relation to pre-existing etc shares
### Paragraph 2(7) of Schedule 25 to ICTA
### Introduction
### Paragraph 7
### Paragraph 13A
### Paragraph 17
### Paragraph 23
### Paragraph 23A
### Paragraph 32
### Paragraph 39
### Commencement
### Plant and machinery allowances for cars and motor cycles
### Consequential amendments of CAA 2001
### Consequential repeal
### Commencement and transitionals: introduction
### Commencement
### Transitionals
### Interpretation
### Income tax
### Corporation tax
### Consequential repeals
### Commencement
### Election for new regime not to apply in certain cases
### Saving
### Main provisions
### Consequential amendments
### Commencement
### ICTA
### FA 1989
### FA 1994
### FA 2006
### CTA 2009
### Consequential repeals
### Commencement
### Transitional provision
### Overview
### Application of Schedule
### UK net debt of the worldwide group for period of account of worldwide group
### Net debt of a company
### Worldwide gross debt of worldwide group for period of account of worldwide group
### References to amounts disclosed in balance sheet of relevant group company
### Qualifying financial services groups
### Qualifying activities
### Lending activities and activities ancillary to lending activities
### Insurance activities and insurance related activities
### Relevant dealing in financial instruments
### UK trading income of the worldwide group
### Worldwide trading income of the worldwide group
### Foreign currency accounting
### Application of Part and meaning of “total disallowed amount”
### Meaning of “company to which this Part applies”
### Appointment of authorised company for relevant period of account
### Meaning of “the reporting body”
### Statement of allocated disallowances: submission
### Statement of allocated disallowances: submission of revised statement
### Statement of allocated disallowances: requirements
### Statement of allocated disallowances: effect
### Company tax returns
### Power to make regulations about statement of allocated disallowances
### Failure of reporting body to submit statement of allocated disallowances
### Powers to make regulations in relation to reductions required under paragraph 25
### Application of Part and meaning of “total disallowed amount”
### Meaning of “company to which this Part applies”
### Appointment of authorised company for relevant period of account
### Meaning of “the reporting body”
### Statement of allocated exemptions: submission
### Statement of allocated exemptions: submission of revised statement
### Statement of allocated exemptions: requirements
### Statement of allocated exemptions: effect
### Company tax returns
### Power to make regulations about statement of allocated exemptions
### Failure of reporting body to submit statement of allocated exemptions
### Power to make regulations in relation to reductions required under paragraph 37
### Balancing payments between group companies: no charge to, or relief from, tax
### Exemption from tax for certain financing income received from certain EEA companies
### Meaning of “relevant associate”
### Meaning of “tax-resident” and “EEA territory”
### Qualifying EEA tax relief for payment in the current period or a previous period
### Qualifying EEA tax relief for payment in future period
### References to tax of a territory
### Financing income amounts of a company
### Schemes involving manipulation of rules in Part 2
### Schemes involving manipulation of rules in Parts 3 and 4
### Meaning of “relevant net deduction”
### Calculation of amounts
### Meaning of “carried-back amount” and “carried-forward amount”
### Schemes involving manipulation of rules in Part 5
### Meaning of “scheme” and “excluded scheme”
### The financing expense amounts of a company
### The financing income amounts of a company
### Interpretation of paragraphs 54 and 55
### Group treasury companies
### Real estate investment trusts
### Companies engaged in oil extraction activities
### Intra-group short-term finance: financing expense
### Intra-group short-term finance: financing income
### Short-term loan relationships
### Stranded deficits in non-trading loan relationships: financing expense
### Stranded deficits in non-trading loan relationships: financing income
### Stranded management expenses in non-trading loan relationships: financing expense
### Stranded management expenses in non-trading loan relationships: financing income
### Charities
### Educational and public bodies
### Interpretation of paragraphs 57 to 68
### The tested expense amount
### The tested income amount
### Companies with net financing deduction or net financing income that is small
### The available amount
### Group members with income from oil extraction subject to particular tax treatment in UK
### Group members with income from shipping subject to particular tax treatment in UK
### Group members with income from property rental subject to particular tax treatment in UK
### Meaning of accounting expressions used in this Part
### The worldwide group
### Meaning of “group”
### Meaning of “ultimate parent”
### Meaning of “corporate entity”
### Meaning of “relevant non-corporate entity”
### Treatment of entities stapled to corporate entities or relevant non-corporate entities
### Treatment of business combinations
### Meaning of “large” in relation to a group
### Meaning of “UK group company” and “relevant group company”
### Financial statements of the worldwide group
### Non-compliant financial statements of worldwide group
### Non-existent financial statements of worldwide group
### References to amounts disclosed in financial statements
### Translation of amounts disclosed in financial statements into sterling
### Expressions taking their meaning from international accounting standards
### Meaning of “relevant accounting period”
### Meaning of “the Commissioners” and “HMRC”
### Consequential amendments
### Commencement
### Anti-avoidance: change of period of account of worldwide group
### Transitional provision
### Abolition of acceptable distribution policy exemption
### Consequential amendments
### Commencement
### Periods straddling 1 July 2009
### Transitional provision
### Interpretation
### Abolition of special rules for holding companies other than local holding companies
### Commencement
### Meaning of “qualifying holding company” and “exempt holding company”
### Periods straddling 1 July 2009
### Qualifying holding companies: periods straddling 1 July 2012
### Qualifying holding companies: definition of “relevant accounting period”
### Qualifying holding companies: treatment during three years before 1 July 2012
### Meaning of “ultimate corporate parent” and “group” for the purposes of paragraph 17(3)
### Reference periods: anti-avoidance
### Interpretation
### Reduction in chargeable profits for certain financing income
### Commencement
### Reporting requirement
### Meaning of “reporting body”
### Groups with more than one UK corporate parent: nomination of single reporting body
### Meaning of “UK corporate parent”
### Reportable events and transactions
### Excluded transactions
### Penalty for failure to comply with reporting requirement
### Regulations and orders
### Interpretation
### Commencement
### Transitional provision
### Amendments of FA 1993
### Commencement and transitional provision
### Sterling equivalent if amount carried back to pre-commencement accounting period
### Sterling equivalent if amount carried forward from earlier period
### Adjustment of sterling loss if amount carried back to pre-commencement accounting period
### Adjustment of sterling loss if amount carried forward from earlier period
### Interpretation
### Right of company to elect for different commencement and transitional provision to apply
### ITTOIA 2005
### Consequential amendments of other Acts
### Commencement
### Introduction
### Section 374
### Sections 375 and 376
### Section 377
### Section 407
### Sections 409 and 410
### Commencement and transitional provision
### Loan relationships
### Derivative contracts
### Interpretation
### Consequential revocation
### Commencement
### FA 2008
### Restriction on regulation-making power under section 41 of FA 2008
### TCGA 1992
### Consequential provision
### Commencement: general
### Commencement: certain consequential amendments
### Commencement orders
### Election modifying commencement
### Making an election
### Giving effect to elections
### Modification of acquisition cost
### Transfer from non technical account not to be receipt
### No deduction for capital allocations to with-profits policy holders
### Limits on loss relief for addition to non-profit funds
### FAFTS and contingent loans
### Apportionment: foreign business assets
### Value shifting attributable to transfer of business
### Amendments of Part 6 of CTA 2009
### Amendments and repeals
### Repeals
### Commencement
### Application of Part
### Value of transferred income stream treated as income
### Exception: amount otherwise taxed
### Exception: transfer by way of security
### Partnership shares
### Interpretation
### Transfer of certain functions from Treasury to HMRC
### Removal of requirement that notice be sent by post
### Reduction of notice period for withdrawals and variations
### Power to provide for withdrawals and variations not to affect certain contracts
### TCGA 1992
### ITTOIA 2005
### FA 2008
### Introduction
### Abolition of “price cap”
### Cars with CO2 emissions figures: the appropriate percentage
### Electrically propelled cars: the appropriate percentage
### Consequential repeal
### Commencement
### Repos
### Stock lending
### Commencement
### Interest payments: arrangements appearing very likely to produce post-tax advantage
### Amounts not fully recognised for accounting purposes
### Loan relationships involving connected debtor and creditor where debits exceed credits
### Credits and debits for manufactured interest
### Introduction
### Paragraph 6
### Paragraph 7
### Paragraph 7A
### Paragraph 17
### Paragraph 17A
### Paragraph 22
### Paragraph 40
### Paragraph 41
### Paragraph 42
### Consequential repeal
### Commencement
### Disposal values: commencement of long funding finance leases
### Disposal values: termination etc of long funding leases
### Capital receipts treated as income
### Transfer and long funding leaseback: restrictions on lessee's allowances
### Transfer followed by hire-purchase etc: restrictions on hirer's allowances
### Finance leaseback
### Interpretation
### Introduction
### Property rental business
### Conditions for company
### Conditions for balance of business
### Entry notice: conditions for company
### Profit: financing-cost ratio
### Funds awaiting re-investment
### Connected persons
### Special annual allowance charge
### Calculation of relevant income
### Total adjusted pension input amount: general
### Total adjusted pension input amount: modifications of sections 229 to 237 of FA 2004
### Total adjusted pension input amount: modification in cases of avoidance scheme
### Protected pension input amounts: general
### Protected pension input amounts: existing defined benefits arrangements
### Protected pension input amounts: existing cash balance arrangements
### Protected pension input amounts: other existing money purchase arrangements under occupational and public service pension schemes
### Protected pension input amounts: other existing money purchase arrangements under other pension schemes
### Protected pension input amounts: existing hybrid arrangements
### Protected pension input amounts: new and re-activated arrangements
### Protected pension input amounts: anti-avoidance
### Relevant refunded amounts
### Pre-22 April 2009 pension input amount
### Increased special annual allowance
### Taxation of contributions refund lump sums
### Power to amend
### Currently-relieved non-UK pension schemes
### Tax years to which Schedule applies
### Minor amendment
### Interpretation
### Admission to cultural, educational and entertainment activities etc
### Amendment of TCGA 1992
### Roll-over relief
### Alternative to roll-over relief
### Allowance of decommissioning and restoration expenditure
### Amounts which are not chargeable tariff receipts
### No reduction of allowable expenditure
### Commencement
### General decommissioning expenditure
### Commencement
### Interpretation
### Abolition of allowance
### Amendments consequential on abolition
### Savings
### Company's pool of field allowances
### Carrying part of pool of field allowances into following period
### Carrying whole of pool of field allowances into following period
### Initial licensee to hold a field allowance
### Holding a field allowance on acquisition of equity share
### Unactivated amount of a field allowance
### Introduction
### Activation of field allowance
### Introduction
### Reference periods
### Activation of field allowance
### Introduction
### Reduction of field allowance if equity disposed of
### Acquisition of field allowance if equity acquired
### Adjustments
### Orders
### New oil fields
### Authorising development
### Qualifying oil fields
### Small oil field
### Ultra heavy oil field
### Ultra high pressure/high temperature oil field
### Total field allowance for new oil field
### Other interpretation
### OTA 1975
### OTA 1983
### FA 1993
### ICTA
### Main duty of senior accounting officer
### Certificate for Commissioners
### Notifying Commissioners of name of senior accounting officer
### Penalty for failure to comply with main duty
### Penalties for failure to provide certificate etc
### More than one senior accounting officer
### Penalty for failure to notify Commissioners of name of senior accounting officer
### Reasonable excuse
### Assessment of penalties
### Appeal
### Enforcement of penalties
### Power to change amount of penalties
### Application of provisions of TMA 1970
### Meaning of “appropriate tax accounting arrangements”
### Meaning of “qualifying company”
### Meaning of “senior accounting officer”
### Regulations
### Other definitions
### Requirement for contact details for debtor
### Power to obtain details
### Complying with notices
### Right to appeal
### Penalty
### Power to change amount of penalty
### Application of provisions of TMA 1970
### General interpretation
### Insurance premium tax
### Stamp duty land tax
### Aggregates levy
### Climate change levy
### Landfill tax
### Insurance premium tax
### Inheritance tax
### Stamp duty land tax
### Petroleum revenue tax
### Aggregates levy
### Climate change levy
### Landfill tax
### Minor and consequential provision
### Claims for recovery of overpaid tax etc
### Consequential amendments
### Transitional provision
### Saving for petroleum revenue tax
### Claims for recovery of overpaid tax etc
### Consequential amendment
### Payments on account and balancing payment
### Payments on account and overpayment
### Amendments and discovery assessments etc
### Amounts postponed pending appeal under TMA 1970
### Overpayment of tax
### Recovery of payment of tax credit or interest
### Inheritance tax payable by instalments
### Certain other amounts of inheritance tax
### VAT due from persons not registered as required
### Unauthorised VAT invoices
### Death of taxpayer
### Deduction of income tax at source
### Property accepted in lieu of inheritance tax
### Introductory
### Repayment of amounts paid to HMRC
### Payment of amounts on return or claim
### Income tax deducted at source
### Carry back of losses and averaging
### MIRAS
### Income accumulated under certain trusts
### Certain amounts of inheritance tax
### Attribution of repayments
### Interpretation
### Penalty for failure to make returns etc
### Amount of penalty: occasional returns and annual returns
### Amount of penalty: CIS returns
### Reductions for disclosure
### Special reduction
### 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
- (1) Information is category 1 information if—
- (a) it involves a domestic matter, or
- (b) it involves an offshore matter and—
- (i) the territory in question is a category 1 territory, or
- (ii) it is information which would enable or assist HMRC to assess P's liability to a tax other than income tax or capital gains tax.
- (2) Information is category 2 information if—
- (a) it involves an offshore matter,
- (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 or capital gains tax.
- (3) Information is category 3 information if—
- (a) it involves an offshore matter,
- (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 or capital gains 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.
- (5) Information “involves a domestic 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 anything not mentioned in sub-paragraph (4)(a) to (d).
- (6) If the information which P withholds falls into more than one category—
- (a) P's failure to make the return is to be treated for the purposes of this Schedule as if it were separate failures, one for each category of information according to the matters which the information involves, and
- (b) for each separate failure, the liability to tax which would have been shown in the return in question is taken to be such share of the liability to tax which would have been shown in the return mentioned in paragraph (a) as is just and reasonable.
- (7) For the purposes of this Schedule—
- (a) paragraph 21A of Schedule 24 to FA 2007 (classification of territories) has effect, but
- (b) an order under that paragraph does not apply to a failure if the filing date is before the date on which the order comes into force.
- (8) Regulations under paragraph 21B of Schedule 24 to FA 2007 (location of assets etc) apply for the purposes of paragraph 6A of this Schedule as they apply for the purposes of paragraph 4A of that Schedule.
- (9) In this paragraph—
- “*assets*” has the meaning given in section 21(1) of TCGA 1992, but also includes sterling;
- “*UK*” means the United Kingdom, including the territorial sea of the United Kingdom.
### Amount of penalty: real time information for PAYE
##### 6B
Paragraphs 6C and 6D apply in the case of a return falling within item 4 in the Table.
##### 6C
- (1) If P fails during a tax month to make a return on or before the filing date, P is liable to a penalty under this paragraph in respect of that month.
- (2) But this is subject to sub-paragraphs (3) and (4).
- (3) P is not liable to a penalty under this paragraph in respect of a tax month as a result of any failure to make a return on or before the filing date which occurs during the initial period.
- (4) P is not liable to a penalty under this paragraph in respect of a tax month falling in a tax year if the month is the first tax month in that tax year during which P fails to make a return on or before the filing date (disregarding for this purpose any failure which occurs during the initial period).
- (5) In sub-paragraphs (3) and (4) “*the initial period*” means the period which—
- (a) begins with the day in the first tax year on which P is first required to make a return, and
- (b) is of such duration as is specified in regulations made by the Commissioners,
and for this purpose “*the first tax year*” means the first tax year in which P is required to make returns.
- (6) P may be liable under this paragraph to no more than one penalty in respect of each tax month.
- (7) The penalty under this paragraph is to be calculated in accordance with regulations made by the Commissioners.
- (8) Regulations under sub-paragraph (7) may provide for a penalty under this paragraph in respect of a tax month to be calculated by reference to either or both of the following matters—
- (a) the number of persons employed by P, or treated as employed by P for the purposes of PAYE regulations;
- (b) the number of previous penalties incurred by P under this paragraph in the same tax year.
- (9) The Commissioners may by regulations disapply sub-paragraph (3) or (4) in such circumstances as are specified in the regulations.
- (10) If P has elected under PAYE regulations to be treated as different employers in relation to different groups of employees, this paragraph applies to P as if—
- (a) in respect of each group P were a different person, and
- (b) each group constituted all of P's employees.
- (11) Regulations made by the Commissioners under this paragraph may—
- (a) make different provision for different cases, and
- (b) include incidental, consequential and supplementary provision.
##### 6D
- (1) P may be liable to one or more penalties under this paragraph in respect of extended failures.
- (2) In this paragraph an “*extended failure*” means a failure to make a return on or before the filing date which continues after the end of the period of 3 months beginning with the day after the filing date.
- (3) P is liable to a penalty or penalties under this paragraph if (and only if)—
- (a) HMRC decide at any time that such a penalty or penalties should be payable in accordance with sub-paragraph (4) or (6), and
- (b) HMRC give notice to P specifying the date from which the penalty, or each penalty, is payable.
- (4) HMRC may decide under sub-paragraph (3)(a) that a separate penalty should be payable in respect of each unpenalised extended failure in the tax year to date.
- (5) In that case the amount of the penalty in respect of each failure is 5% of any liability to make payments which would have been shown in the return in question.
- (6) HMRC may decide under sub-paragraph (3)(a) that a single penalty should be payable in respect of all the unpenalised extended failures in the tax year to date.
- (7) In that case the amount of the penalty in respect of those failures is 5% of the sum of the liabilities to make payments which would have been shown in each of the returns in question.
- (8) For the purposes of this paragraph, an extended failure is unpenalised if a penalty has not already been imposed in respect of it under this paragraph (whether in accordance with sub-paragraph (4) or (6)).
- (9) The date specified in the notice under sub-paragraph (3)(b) in relation to a penalty—
- (a) may be earlier than the date on which the notice is given, but
- (b) may not be earlier than the end of the period mentioned in sub-paragraph (2) in relation to the relevant extended failure.
- (10) In sub-paragraph (9)(b) “*the relevant extended failure*” means—
- (a) the extended failure in respect of which the penalty is payable, or
- (b) if the penalty is payable in respect of more than one extended failure (in accordance with sub-paragraph (6)), the extended failure with the latest filing date.
### Cancellation of penalty
##### 17A
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and
- (b) P makes a request under section 8B of TMA 1970 for HMRC to withdraw a notice under section 8 or 8A of that Act.
- (2) The notice under section 8B of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
##### 17B
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 3 in the Table, and
- (b) a request is made under section 12AAA of TMA 1970 for HMRC to withdraw a notice under section 12AA of that Act.
- (2) The notice under section 12AAA of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
### Interaction with other penalties and late payment surcharges
### Assessment
### Appeal
### Reasonable excuse
### Determination of penalty geared to tax liability where no return made
### Partnerships
### Double jeopardy
### Interpretation
### Penalty for failure to pay tax
### Assessments and determinations in default of return
### Amount of penalty: occasional amounts and amounts in respect of periods of 6 months or more
### Amount of penalty: PAYE and CIS amounts
### Special reduction
### Suspension of penalty during currency of agreement for deferred payment
### Assessment
### Appeal
### Reasonable excuse
### Double jeopardy
### Interpretation
### PAYE regulations
### Consequential provision
### Introduction
### Prescribed landfill site activities to be treated as disposals
### Material temporarily held
### Material at landfill sites
### Site restoration
### Landfill tax returns
### Commencement and savings
### Interpretation
### Issue, transfer and redemption of rights under bond not be treated as chargeable transaction
### Relief not available where bond-holder acquires control of underlying asset
### Introductory
### General conditions for operation of reliefs etc
### Stamp duty land tax
### Relief from stamp duty land tax: first transaction
### Relief from stamp duty land tax: second transaction
### Discharge of charge when conditions for relief met
### Taxation of capital gains
### Relief from taxation of capital gains: first transaction
### Relief from taxation of capital gains: second transaction
### Capital allowances
### Introductory
### Treatment for purposes of capital allowances
### Loss or destruction of asset
### Q retaining asset when no longer held for purposes of bond
### Q transferring asset to third person
### Supplementary
### Substitution of asset
### HMRC to notify Registrar of discharge of charge
### Relief not available where bond-holder acquires control of underlying asset
### Relief not available if purpose of arrangements is improper
### Regulations
### Consequential amendments of FA 2003
### Consequential amendments of FA 2005
### Consequential amendment of CTA 2009
### Commencement
## Editorial notes
[^c1991474]: [S. 83](https://www.legislation.gov.uk/ukpga/2009/10/section/83) ceases to have effect in accordance with s. 83(3)
[^c1991476]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991477]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991478]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991479]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^c1991480]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^key-00eaca2495cfcf47cb275e30ee161cc2]: Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/b)
[^key-00fa4e8db3fef7ad874aebc9cd3d73ea]: Sch. 48 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-024545af4caa93f649167bea37329f1a]: Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-03594d0f89c62f2ccd40eb03a1d0df0e]: [Sch. 51 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/16) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 7](https://www.legislation.gov.uk/uksi/2010/867/article/7))
[^key-04080bdb41056a4dde69ae7eea59114d]: Sch. 55 para. 6(4A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(5)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/5); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-077996de7adced6922212d5df3b59d87]: Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 6 paras. 26](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/26), [34(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/34/2); [S.I. 2012/736](https://www.legislation.gov.uk/uksi/2012/736), [art. 20](https://www.legislation.gov.uk/uksi/2012/736/article/20)
[^key-07a83d52ebdf1e86649d04f5f632e623]: Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/157/article/4/2)
[^key-09969cbf5f442d0e90d8679da9b548ee]: Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 9(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 3](https://www.legislation.gov.uk/uksi/2011/703/article/3)
[^key-09b12a41ed9fbf1db9dd4597897e2a05]: Sch. 55 para. 27(1)-(4) in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-0adfbd19f2217fdc188ccb29a1865bc7]: Words in Sch. 55 para. 19(3)(a) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^key-0cce9fcd092f517ce288fb080ea4e29e]: [S. 111](https://www.legislation.gov.uk/ukpga/2009/10/section/111) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 7 para. 84](https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/84), [10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0ce57c983a10965749b3b65c602d39fe]: [Sch. 30 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/4) omitted (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 5 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/5/paragraph/7/2/b)
[^key-0d1698a1956bcb41dac2ce849ee93a66]: Words in Sch. 3 para. 8 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 713](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/713) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0d29aeb1f275bac3bfbd4fdfbf0813ef]: [S. 57](https://www.legislation.gov.uk/ukpga/2009/10/section/57) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0df1b46594e78793aa268e76fc44cd07]: Sch. 6 para. 3(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0f3ac09ac541babcaa3ffdabc68b588e]: Word in Sch. 35 para. 14 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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [9](https://www.legislation.gov.uk/uksi/2010/429/article/9)
[^key-0f58356d9e17aa2b183b5d37547f7aea]: Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-0f6da6de8f4dd36b2843f0f36acde0ad]: Sch. 55 para. 27 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-10063a7b19d33d00a5252ae6e9d3638d]: Words in Sch. 61 para. 4(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1007f9df841bf3cefba65f936acb0084]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/5); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-1112eb449bf55b906ff9496dc084e8ce]: Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-119ce9a5317f93f9bdff2a64ae28b71a]: Sch. 14 para. 8 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-11f0edc2102d36b8c735ab4fd793272a]: Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-1279203b6f0a3dd0e119804b1fbf8612]: [Sch. 51 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/23) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-12f4a2b777e07e4d090b79363b11be4d]: Words in Sch. 53 para. 3(3) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/b)
[^key-133ea2cd575d62cbd2f978743e1e044c]: [S. 28](https://www.legislation.gov.uk/ukpga/2009/10/section/28) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-136105780880aace8f2d07fd5d0b87a2]: [S. 3(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/3/2/b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-137031307f9c47f4b92ac061e1a15c11]: S. 94(5)-(9) applied (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 223](https://www.legislation.gov.uk/ukpga/2012/14/section/223), [Sch. 38 para. 28(4)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/28/4) (with [Sch. 38 para. 43](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/43)); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-14dbdc575ba8841931ca8791e08a5a7f]: Sch. 55 para. 6 in force at 1.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-15da03146772e6945cbfe11656494c79]: Words in Sch. 55 para. 2 substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 5](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/5)
[^key-15f43f678304b804114831c6660736d2]: Word in Sch. 35 para. 16(3) 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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [10](https://www.legislation.gov.uk/uksi/2010/429/article/10)
[^key-1876ef38ebce81c6184f2e58ff3b534b]: Sch. 50 para. 13 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-195f4d3cce0974ef725c1423c9a9379a]: Sch. 55 para. 17 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-1a33f88a6b0cfbf8be8c3a36c3be7c47]: Sch. 55 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 38](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/38)
[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-1aa8e11837e0a5334047a7da92b1edfb]: Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-1ac826995ec8cfde6278ddd043f5369b]: Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-1b9862bc201e038ac6e68ec38df2cf0c]: Sch. 16 para. 12(3) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-1d464d4e909a9d072a150876b1eb91aa]: S. 101 applied by S.I. 2009/470 reg. 39(2)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-1ed2b0d1b852642308bb0e519f4f8eae]: Sch. 31 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-202ad6547ff0cd86b4e08ae74f749e83]: Words in Sch. 22 para. 14(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-20dd1b3cb0d9feb5d7b423f0ba80fda0]: Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-2234367c974648fda4d466ebe8606496]: S. 101 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^key-223476481d631b2a01cf641de7a68bfb]: Words in Sch. 35 para. 1(8) substituted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-22beb62f01d352d825b21cf3f56ecb98]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-22e263bc48ad1814baebd15a032613c5]: Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-230f1b104410fbdd23f89ea155ce7e90]: Words in Sch. 61 para. 7(2) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-23904b167ed93d2fa626babba856a325]: Sch. 55 para. 24 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2412c2a72b4f52166b8bb087e0e51a8d]: S. 103 applied by S.I. 2009/470 reg. 39(2)(b)(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-2459d650f9678b4ededfa7c2364e0e53]: Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-25048c21125ddf74d6562d388e6330e9]: Words in [s. 8(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/8/4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 708](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/708) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-25cb6a95a1c1aa6b27c6bbd0aa168c00]: Sch. 50 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-25e294b2704c1ffc30f6fcdc6f08cd0c]: Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-26620813641eaaeca3ba3dd03f077392]: Words in Sch. 53 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 722](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/722) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-285a2d62ccbe2cb822aae0c13ce017fd]: Sch. 50 para. 5 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2933ee74af296c1aa67099d83117cfe8]: Sch. 22 para. 10 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)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-2972d44ff5b9739ddfb92a107c970da8]: Sch. 51 para. 39 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 25](https://www.legislation.gov.uk/uksi/2010/867/article/25))
[^key-29c5c8e2e991f8510e8633e0820c02df]: Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-2afd9e710cabc5de6a870fc786bc12a3]: Sch. 50 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^key-2bd9c89de5c27b4ffb3053735f9c14ae]: Words in Sch. 55 para. 6(3)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-2c345944ad8bc6728206f8b1a9d3e79b]: Sch. 44 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 720](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/720), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c725ec773cb0b635aafdfe360e803c8]: Sch. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2ce8a123db231f3792557787fe212d03]: Sch. 55 para. 14 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2ee04cf225821c64a412185d0f3a5349]: Sch. 55 para. 19 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2f75ee626e375db802422f395b3dce3d]: Sch. 14 para. 6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-30746625430c3646fdcb8e168ffaef5c]: Sch. 33 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-30ce9696a39a805c47d52e28736a6cc2]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 15A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/3)
[^key-31489d44924d53030a9ac134a026341b]: [Sch. 32 paras. 9-11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-32390e88db098c941ac179c033da3e51]: Sch. 6 para. 3(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3248e6351b3c4faef64041a1ffb3b36a]: [Sch. 6 para. 1(11)(e) and word](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/e) omitted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(c)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/c)
[^key-32fc33602c74c0381a6eeca77fe93c79]: Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-33ae862ff7e7bf600dd4224949d42f76]: Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e]: Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-34cbae596395fff61a8f5e260f34a883]: Word in Sch. 55 para. 6(2) inserted (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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-35dd2ec782f3a51704696dea9c804734]: [Sch. 51 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/20) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-35febb3ba60fb9b0e72fbcf59318048d]: Words in s. 56(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 103](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/103) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-367eb0febe85996c7a854babe04e3942]: Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 9](https://www.legislation.gov.uk/uksi/2010/867/article/9))
[^key-37b01065d884de2212185728b5964ddf]: [Sch. 15 paras. 97-99](https://www.legislation.gov.uk/ukpga/2009/10/schedule/15/paragraph/97) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-38749e4167195e433e8aa1ade05b7351]: Sch. 45 para. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-389ccdb136c44977bfe6f11860fbd1f1]: Sch. 15 para. 96 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-3946948cc0eb43cb253151823415f14c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 20 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(12)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/12); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-39f534b3fea4c11227a1b97854494b6a]: Sch. 50 para. 9 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-3aa67981d37b6b1f2d881ec487110453]: Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3ac0bc7381517c1287caace64789eec7]: Sch. 55 para. 25 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-3c3af0def3f5b67c161dcfce0ea91f13]: Sch. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3cef7450230b4424bbc5975a6b33cc96]: Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-420f6cbe4859bc0c44eecb84b9c99e48]: Words in Sch. 61 para. 9 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(10)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/10) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-4260dbfe9c225160f5542552f0661959]: S. 102 applied by S.I. 2009/470 reg. 39(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4316f8b2fdc7ef8de9e797c2e4068042]: Sch. 53 Pt. 2 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 30(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/30/2)
[^key-43fee42082e115e0a05ee215d4d32f4b]: Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4452d496ea7da1b2220d0b42fd5d0ecf]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-45c1abfa19ead4dacf3fba7b0cb33a1a]: [Sch. 16 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/15) omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 34](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/34), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-46d734eab546b99f1d197290c5d24e79]: Words in Sch. 56 para. 6(2)(a) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^key-477dc6204cf8aa333f69f37aa3f01965]: Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-491d574c616bb071c8755f720caa73f9]: Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a73a6591bf3d783840eb896367a83e8]: Words in Sch. 33 para. 6(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/4), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4aa37d2e713e350f5c9397f968bf47c7]: Sch. 55 para. 23 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-4b0c6a004fe1f13c157f41682057e035]: S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-4bfd71891a655fbb9e73d01b805bf6e6]: S. 101 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4d2c1ef6adcaa2a018f14256db381239]: [Sch. 16 para. 24(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/3) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4dde8d57907897dfecb01bc84a85d7d9]: [S. 46](https://www.legislation.gov.uk/ukpga/2009/10/section/46) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(s)(i)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/s/i)
[^key-4dfb0a8fd5c964b7a9fadd8f864906c7]: Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4e07b5315759bd9935dc24956ea18257]: [Sch. 16 para. 24(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/5) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4e3a852cec04f4488ab78ced0e1527f4]: Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4ed0df79f90119f701d22ac62c7aab3f]: Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4fa8a3137c75763d52fdec7e1cb15026]: S. 108 applied (with modifications) by S.I. 2001/1004, reg. 90K(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [Social Security (Contributions) (Amendment No.4) Regulations 2009 (S.I. 2009/2028)](https://www.legislation.gov.uk/uksi/2009/2028), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2028/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2009/2028/regulation/3))
[^key-5010ff0de9b9f0113cfac2673662d069]: [Sch. 51 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/25) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-513a8ac7984585c5d6e8bd995f19111f]: Words in Sch. 33 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/5), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-517da73940bd90ad86ecc3fc5377dd5b]: Sch. 55 para. 5 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-524d43c6d58e3ea844f97976d0bd02eb]: Sch. 55 para. 15 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-52c2e465ec16d8de0e869463c84cea7f]: Sch. 55 para. 16 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-5379eb8e5f6fb6ca7db90b25699ff80d]: Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 8](https://www.legislation.gov.uk/uksi/2010/867/article/8))
[^key-53d9d203b7d0cf496cc1fa0ac326bd51]: Words in Sch. 6 para. 3(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5435edb5c06d8c5e4807c1d82a31862b]: Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-555ff3d720c8dbb78922e98e5b09b921]: [Sch. 51 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/867/article/6))
[^key-564bb13ea91269877d89914650c2290c]: [Sch. 51 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/24) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-5699bbdd5922a012bf4c1bc1dec076dd]: Sch. 55 para. 11 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-581621f03bcf07313135af365ecc3df1]: [Sch. 28 para. 10(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/10/1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-58d2f82510a2562f7c589a0ba34eccbc]: Sch. 55 para. 8 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-59109346b04a530da19cd7a433620e4a]: Words in Sch. 61 para. 18(5)(6) substituted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(13)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/13) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^key-596118d284cccc3c73d7bb6d4b45968f]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 332](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/332) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-5b26e6258cb4cd6c5dba53535e99ac8f]: Words in Sch. 35 para. 9(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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(1)](https://www.legislation.gov.uk/uksi/2010/429/article/5/1)
[^key-5b2f8561a190f7c1074203478cd95a69]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/2) repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 10 para. 8(d)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/8/d)
[^key-5b405dfbc99fbb375ce4ed0dd1020d8d]: Sch. 35 para. 11(3A)-(3C) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/429/article/7/2)
[^key-5b9caf28689cda9e5426473950b63478]: S. 94 applied (with modifications) (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [16](https://www.legislation.gov.uk/uksi/2013/938/regulation/16)
[^key-5bc38770c22c94e0071948bf8d4efd4e]: Words in [s. 44](https://www.legislation.gov.uk/ukpga/2009/10/section/44) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-5bc8f8afe09b26dcf960290ccdfaf511]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67A](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67A) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-5c54c90181700b9a4807fd5da75c11f2]: [S. 68(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/68/4) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(a)](https://www.legislation.gov.uk/uksi/2011/702/article/15/a) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-5d315f9f4675c67717956b91c51614f6]: Sch. 48 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-5d554d79fe0a8c034418925278cb0101]: S. 102 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-5ee4e8145886ce471cb9b834cc5eee65]: Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^key-5f27e172ed02cfd27ba12f47875ba568]: Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-604dd9c6b088f4765875c5caea107309]: Sch. 55 para. 17(4) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/b); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-60d36ed635b327c72ca9fdea1604d6f2]: S. 103 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-613618f468649fea36f0b41a49c9cc97]: [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-61b4978289554440420ebfc43eae14a6]: S. 103 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), [art. 2](https://www.legislation.gov.uk/uksi/2011/2401/article/2)
[^key-626a81f2046860dae23599284ef1c382]: Sch. 55 para. 10 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-62adc41df47e103b953433e3dd20a788]: Words in Sch. 61 para. 21(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-63e48ba316ce862f26ab9cbc734a3753]: Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-63fa4756fe929a3da9ae279f23a46db2]: Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(a)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/a)
[^key-640152c59d8ba25d7502e96ccc348d29]: [Sch. 51 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/26) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-6488cf4d0801f05645e31632a1390a02]: Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-65fd2f246c07bb2e8b0a5f8c7cadac05]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 40(1)(2)](https://www.legislation.gov.uk/uksi/2009/470/regulation/40/1/2) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2011/784/regulation/9) (with [reg. 12(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/2)))
[^key-66a6bfa58700a3d627dfb2264c2787cb]: Sch. 24 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 3](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-690afcf32256a1cfc64d3726f21431e8]: Word in Sch. 35 para. 7(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/429/article/3/2)
[^key-690d28870ebc2febfa4f3f4c54be6794]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 63(3)](https://www.legislation.gov.uk/nisr/2009/128/regulation/63/3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91)](https://www.legislation.gov.uk/nisr/2010/91), [regs. 1](https://www.legislation.gov.uk/nisr/2010/91/regulation/1), [7(1)](https://www.legislation.gov.uk/nisr/2010/91/regulation/7/1))
[^key-697d8338ef12849a026310f4012a84f3]: Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 6(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/6/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-69b86f8c21dff4ad63c0cd7bd1514595]: Sch. 55 para. 2 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-69ce0b215ce5b9aba4d4cc8876c9b474]: Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 4](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/4)
[^key-6a22e5aeebc4bbeb84a4a2b9ff249356]: Sch. 48 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-6a3011debcd33dff008576f91768e9c3]: Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-6d48dfd6ca803df86e1c13cf79c0e9e1]: Words in Sch. 61 para. 5(7) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-6e86b55422572af0b5f6119c0a4257c9]: Sch. 53 paras. 3, 4 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-6e89442c780934d5ad1bac0c4fae921e]: Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-6f6a001ba035f9ff4a10aeef845179de]: Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 18-20](https://www.legislation.gov.uk/uksi/2010/867/article/18))
[^key-6fb01ce844141b3fe138fd0c863e0650]: S. 102 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-70a1b6b5425b6d3c83fa340d32a00443]: [S. 96(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/96/1) in force at 1.4.2010 for the purposes of the amendment made by that sub-section by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-70c16474660754866a9793fb6cf49330]: Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-721ff71dedfb637a35ac1350ebcd5419]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-723fc0fe83cefd98cfff3cd06dd5f8de]: [S. 62](https://www.legislation.gov.uk/ukpga/2009/10/section/62) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-726d51edbb69c73142ae36bb98819b2e]: Sch. 55 para. 18 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-73d24376a0280395a249da297635a17b]: Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-7425f0885ffe7b4c32f394ef46fb6975]: Words in [s. 123](https://www.legislation.gov.uk/ukpga/2009/10/section/123) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 228](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/228) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-74967b1fed33477d96c3c02c7307567d]: Sch. 35 para. 8(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2010/429/article/4/3)
[^key-75712b72895e361323f27c42ec7f782a]: Sch. 55 para. 12 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-768456c3120330d05323016100b0e6de]: Words in Sch. 61 para. 5(7)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-79564dab627d1ea4f9e15cf9d6ddd6f9]: Sch. 51 para. 33 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 16](https://www.legislation.gov.uk/uksi/2010/867/article/16))
[^key-79fe22f9cbf1fcf95029536ee740c4bf]: Sch. 61 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7a6c985bb14309d7bc267a1935ec2b5a]: Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 3](https://www.legislation.gov.uk/uksi/2011/132/article/3)
[^key-7c71e47f99f9f6d063b63bae061cc225]: Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-7e72059ffc5b2fca1fc74c862d714cac]: Words in Sch. 35 para. 8(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(1)](https://www.legislation.gov.uk/uksi/2010/429/article/4/1)
[^key-7e7c17861a6b27b2add91a482cfd2824]: Sch. 56 para. 1(5) inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/3); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-7efb9f0ce0570f3572492aeb2821fc30]: S. 101 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-817c4b623c504ab8b2973ca74c6f225c]: Words in Sch. 61 para. 7(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-81b825f2cdd2635330f4f8938b3a3900]: Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-81fec43d9d1cc172832b86ff55e9ccc7]: S. 103 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-842bb3402d360dbbbfa36a88037ed524]: [Sch. 25 paras. 1-6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/25/paragraph/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 717](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/717), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8527d91b0001669c7d412dcc1b5226cb]: Sch. 61 para. 5(6)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(6)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/6/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-85374b4556960450d4cea03ae978f96d]: [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8568084b516db5b34379afd6235e0085]: Sch. 55 para. 8 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-85d77cdd76e075f0f8c6d5e75889c817]: [Sch. 51 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/19) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-86d19bee1d73514b1e0d434ac137db84]: [Sch. 44](https://www.legislation.gov.uk/ukpga/2009/10/schedule/44) modified (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 63(5)](https://www.legislation.gov.uk/ukpga/2011/11/section/63/5)
[^key-87b3cfa961f90c16a459e7949ee38f27]: [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-87eac225babdea12fe3594c05313784a]: Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-89bb554ee6614efe918dfcf87fb40fab]: [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8b207d9da91326104656518eca37cd73]: [Sch. 51 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8b2552fc8e68694fe6ba1dbf18516215]: S. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b265f50cc08ea546c8c4acdad829a1e]: Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-8b635ffeec6624daa4a9a4f1ccde3f47]: Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-8b69028373ea10c042abd59e3ebe946b]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8c6206c3c631d59e884a67c1f9f7477d]: Words in Sch. 55 para. 17(3) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/a); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-8cc224fcbc6878f10e4be969eae906ac]: Sch. 55 para. 27(2A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^key-8d8c793b855e4ded6319b5016887c8e4]: Words in Sch. 61 para. 1(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(3)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-8e2be3b0ba18df532e3a5b72fe2229f3]: [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8e9d02b71a855d295e69666fafc30fad]: Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8ecf717c35b9a9fc40a4ec935780ba50]: Word in Sch. 46 para. 18(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8f90434fff09822cb56ac883ae46834c]: Sch. 56 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 39](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/39)
[^key-9172c08f7e38a02b5e33ff6a407928d9]: [S. 38](https://www.legislation.gov.uk/ukpga/2009/10/section/38) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 709](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/709), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-91935d87afe918eeec8ec2efdfa0d27a]: Words in Sch. 33 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-91d5443c90ea7e1fff9c67745fced9f6]: Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-922a19b2ced2df74b65fe9a7610250b5]: Sch. 55 para. 19 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-924cb25358aa8bd1af32888e8c9cfec5]: Sch. 14 para. 14 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-93a67d867e5455e43fe848bfd874c8ff]: [Sch. 16 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/22) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-94e5c0b0dc8fb6af1c7815aa9e267ca6]: Words in Sch. 33 para. 8(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/6), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-95662efec8a74d70a0a4d2f988c4b8fb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 31](https://www.legislation.gov.uk/nisr/2009/128/regulation/31) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [6](https://www.legislation.gov.uk/nisr/2011/137/regulation/6) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-958e52e84370b88fa3812078ad9836cf]: Sch. 51 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2010/867/article/4))
[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-9894e9c73a0f24c28cc5d12343d70e91]: Sch. 12 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(1)](https://www.legislation.gov.uk/uksi/2010/429/article/7/1)
[^key-992aadd19e70600a305ff50c59e298da]: [S. 58](https://www.legislation.gov.uk/ukpga/2009/10/section/58) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-99b75da1b2d330c0d315bcc2bd8e85f0]: Sch. 35 para. 10(5A)-(5D) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2010/429/article/6/2)
[^key-99f96a6bc74f977e00e2f4c07329edda]: Word in [Sch. 6 para. 1(11)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/c) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/b)
[^key-9a0b74be7afdbd7654ed882187edeb44]: Sch. 50 para. 1 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-9a5493eacd74ca7705a16b83f697f1b2]: Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9b00349d8edf15e88ed0ff62f8638f71]: Sch. 16 para. 12(2)(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-9b2ae3b0a1867fc44e821c6ae312eafb]: Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-9b5e675e8f1f40b4b8547d27ea47a538]: Sch. 22 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 174](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/174), [10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9e7152a708f922d2ff1644ed1627c2aa]: Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9f58d2934f3f43e95c1ed6d2bfeef028]: [Sch. 28 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/9) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-9f7f0bf67ce0c79e612bbc6dc609793a]: Words in Sch. 61 para. 4(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-a155cba4e4e76911321cb90122e7e720]: S. 101 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-a3b36b91585e245a484ab1f1a098a948]: [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-a45f7600eef1744870fe55fd33db608a]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 68(3)](https://www.legislation.gov.uk/uksi/2009/470/regulation/68/3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661)](https://www.legislation.gov.uk/uksi/2010/661), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/661/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2010/661/regulation/6))
[^key-a4db7e65cd596a41bf0f307559a5e6e0]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 35](https://www.legislation.gov.uk/nisr/2009/128/regulation/35) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [8(a)](https://www.legislation.gov.uk/nisr/2011/137/regulation/8/a) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-a687100bf457824bc3825a7ee39088c8]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67B](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67B) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-a6c93cef3b34174f7c044a39852d4fcf]: Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-a7cc4137c3ac5fc91819dedd7bb1a96c]: Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/4); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-a8218ad3dd4a5d6cecf1325ded12e157]: Sch. 55 para. 15 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-aa98cfd935f6c736c19e733ea00f2464]: Sch. 55 para. 16 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2010/429/article/5/2)
[^key-adf98ee117c12fa255f0f1219a6174ad]: Sch. 55 para. 3 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-af1b1b7aeb9cbd647b8a681c4589decc]: [Sch. 52 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/11) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/b)
[^key-af20a94074cbc68b7c61fc1253ae4475]: Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-af20e9b4dd21f583bb382ed810821c69]: Sch. 55 para. 9 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-af22306b50d2a1e34750ab04baa03bf9]: Sch. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-af9393a9966c2f160dd5713bdaa0ae41]: Sch. 55 para. 17 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-b0637522e74c865e4e92751382eaf064]: Words in Sch. 61 para. 1(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b0e0102838bd361fde296054d51389c5]: Sch. 34 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1259a4a4ee123f723bd106ff81ba62f]: Sch. 35 para. 8(4A)-(4G) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/429/article/4/2)
[^key-b19ca8217569b27d6d980b193f7ddee7]: Words in Sch. 33 para. 5(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/3), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1e97c6fa065d89f829cff38e9f39242]: [Sch. 51 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/21) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b31a39c7a0890b107739de7fc820136e]: Sch. 50 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b4d6a4834306bba950898cc045809dba]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/31)
[^key-b52981f89132c4b9e668ff7da8c1978f]: Sch. 55 para. 22 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-b761a802ae8f9fc776ddbb9673cf18ad]: Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b86133fc14346f39cc2c4c6e53ae0ba8]: S. 101 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 104](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/104) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b933123fb0bc63e78a59e6b2bc48d8a8]: Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b9c493c43b48f279c6a47b10a47292e3]: [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-ba96dd0f0a1afde0c3a34836da03cdad]: [S. 63](https://www.legislation.gov.uk/ukpga/2009/10/section/63) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bacd4cf0e9f02bc00e5d66e099bfb6d0]: Sch. 22 para. 8 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)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-bb5f9df29c86b696d88163c8f95e2eb0]: [S. 35](https://www.legislation.gov.uk/ukpga/2009/10/section/35) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 159](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/159), [10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bc38db9a1888923f42393cc00345167b]: Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-bcaa9b61603d0bedc7f45f7d3aed9080]: Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-bcda0354ca86cb06e9644bfb73137e5c]: Words in Sch. 17 para. 12(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 150](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/150) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bcde5f162b21544b6a1acc700af5b98b]: Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 10-12](https://www.legislation.gov.uk/uksi/2010/867/article/10))
[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-be1454a4e80aa10e0973d5fbf53b01fb]: Sch. 55 para. 6(3A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-be223f64c02dd109286baa9d50bd8653]: Words in [s. 7(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/7/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 707](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/707) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-be2f3ae91468e15edcd54131d1d3dfb3]: Sch. 14 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bf5c81af22e5a7e98155287568652bde]: Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-bffaed6f38c0e55f5c1af8debe2e4e9f]: [S. 66](https://www.legislation.gov.uk/ukpga/2009/10/section/66) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c01fe1b9d05ba1b523cd4bd601d1fefb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 36](https://www.legislation.gov.uk/uksi/2009/470/regulation/36) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [7](https://www.legislation.gov.uk/uksi/2011/784/regulation/7) (with [reg. 12(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/1)))
[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-c172ca96d3c62cf72e79be530345d311]: Sch. 55 para. 12 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c1e0324eb9713a267f6e0b1de8991678]: Sch. 51 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 13-15](https://www.legislation.gov.uk/uksi/2010/867/article/13))
[^key-c3def5aaf4cb32ccfa6d6356587044f7]: Sch. 22 para. 12(2)(b): 1.4.2010 appointed by [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), art. 2
[^key-c44bb078cde21b6139ae9e2ee34de6b0]: Sch. 14 para. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c4503b839f8019d8d070957d0327cb00]: S. 103 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-c4961d1caef1fdf58eab462f77cb9bb7]: Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-c4bf3d6c90e2e9b963b1433333d9901b]: Words in Sch. 53 para. 3(3) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/a)
[^key-c515408cc5c677c897bac82c9531b177]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c55f57d03e1a3128e6faa57bf28b7527]: Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/4)
[^key-c57c2bde0d53fd77203bd883b1c5f465]: Sch. 55 para. 4 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 26-28](https://www.legislation.gov.uk/uksi/2010/867/article/26))
[^key-c5f46613f444aff0ba67d21a4988ce08]: Sch. 55 para. 18 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5f60bc0cae2f9239505363f873e4baa]: Sch. 55 para. 7 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c63c05ab9ea569f825b6633978e321af]: Word in [Sch. 6 para. 1(11)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/b) substituted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/a)
[^key-c6f492b4a057869945cb6fc1682b30da]: Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c7261eefbf678f51b7bf7a3f58bb4043]: Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c774cbd97c1ca8f5cb9cc0cdc6c2f508]: Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c83ca5cd8c4c23403852234654d6737c]: Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 5](https://www.legislation.gov.uk/uksi/2010/867/article/5))
[^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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/3); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-ca94455d09605b208fa1cd447ca60d35]: S. 101 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-cdb14baf94eba642d940c55e08e32bc3]: [S. 59](https://www.legislation.gov.uk/ukpga/2009/10/section/59) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-d08af9bd2a395598299b768c9e7e6eda]: [Sch. 51 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/22) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(b)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/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)](https://www.legislation.gov.uk/uksi/2009/2029), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2029/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2009/2029/regulation/4))
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3796f6b4f2edd7445eb8042b1de1bf2]: [S. 90](https://www.legislation.gov.uk/ukpga/2009/10/section/90) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 711](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/711), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/uksi/2009/2030), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/1/2), [2(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/2/2))
[^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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 17](https://www.legislation.gov.uk/uksi/2010/867/article/17))
[^key-d57f31d1942d7eeec869b03ffe162334]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 712](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/712) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d78c2b49e0bfec8c6ecac8f29b3c3619]: Sch. 55 para. 6(6) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(6)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/6); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d9bee2940d2e9d70d70f42cb116cdf18]: [Sch. 30 para. 2(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/2/1) omitted (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 4 para. 12(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/4/paragraph/12/a)
[^key-da367f0c4c44e58018afa88f4f245b2b]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/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)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(b)](https://www.legislation.gov.uk/uksi/2011/702/article/15/b) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-db195eacb13066a2748cc5dc7c06835c]: S. 94 in force at 1.4.2010 by [S.I. 2010/574](https://www.legislation.gov.uk/uksi/2010/574), [art. 2](https://www.legislation.gov.uk/uksi/2010/574/article/2)
[^key-db2ab7c094ff65da340f50a63cea81b8]: S. 102 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-db38e2fa473d36b58541ba028aed9491]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-db812ee15d93d341871c3f2da0e0fc48]: Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-dbdb1fd12653eb2412246f0fda2d18ad]: Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2010/429/article/6/1)
[^key-de637a802624efcd93ec9980caa11752]: [Sch. 23 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/8) repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 9 para. 5(g)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/9/paragraph/5/g)
[^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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/3); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 24](https://www.legislation.gov.uk/uksi/2010/867/article/24))
[^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)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2010/429/article/5/3)
[^key-e1bdbc4320f029b718cd477c27fcd26e]: Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(6)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/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)](https://www.legislation.gov.uk/uksi/2009/2031), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2031/article/1/1), [2-10](https://www.legislation.gov.uk/uksi/2009/2031/article/2)
[^key-e40eb97521719835168b785459ccb36b]: Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/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)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-e45319026f5854bc193b307547bb2619]: Words in Sch. 55 para. 6(4)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(4)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/4); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/a)
[^key-e6021c8f2b406a2f71513c357b433dfe]: [S. 60](https://www.legislation.gov.uk/ukpga/2009/10/section/60) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e6954f2ded147bf9e54408939ac7b7ea]: Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 21-23](https://www.legislation.gov.uk/uksi/2010/867/article/21))
[^key-e729cfa1f9591e6d751da8a676e7fffc]: [Sch. 51 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/15) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/867/article/3))
[^key-e9162d255164b8dc98b0d76e4667ca1d]: [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/7) omitted (with effect in accordance with s. 58(19) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 58(17)](https://www.legislation.gov.uk/ukpga/2010/13/section/58/17)
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-eb8acf732432dc07edaaab86e901f933]: Sch. 56 para. 6 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-ebadb781beb301d1b158c269b43fd355]: Sch. 56 para. 1 Table item 10A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^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](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-f11a5e4e2759243dde83b8b70dd8a564]: [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/15) omitted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 17 para. 26(1)(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/26/1/a)
[^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](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-f2faaa6582d0f46d4635779288dae31a]: [Sch. 51 para. 18(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/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)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/a)
[^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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/7), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/uksi/2010/2939), [arts. 1](https://www.legislation.gov.uk/uksi/2010/2939/article/1), [2(1)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/2))
[^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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f5d58dd526819a7f72495e3a2b5c7758]: Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^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](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f799ad1c23fd62f1a11f09f21d82966b]: Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-f824ec91ca7956527c704c8ec8d5cedc]: [Sch. 28 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/6) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-f82982a336ea172a5de02eab0cff2956]: Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^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)](https://www.legislation.gov.uk/uksi/2011/1037), [arts. 1](https://www.legislation.gov.uk/uksi/2011/1037/article/1), [8](https://www.legislation.gov.uk/uksi/2011/1037/article/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](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-fb9561d909337866ee7ba73eebc833a3]: Sch. 18 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 715](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/715), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/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)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^M_C_738f549b-adb9-43d5-b8f2-ce664e6f9cbe]: Sch. 56 para. 1 modified (temp.) (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 10(1)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/10/1)
[^M_C_d91e662c-a0bc-4fac-b7c0-7c287d73ce77]: Sch. 56 para. 2(c) modified (temp.) (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 11](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/11)
[^M_F_00918f33-101f-4301-bb64-c5368dd6aedb]: 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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(5)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_13d98b67-ee85-47a9-9ac4-e344a1c2acc3]: Words in Sch. 61 para. 6(1)(a) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(8)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/8) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/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)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_24c2a7f9-6c5b-4ed3-83a2-6c0e5647da6b]: Sch. 53 para. 3(3A) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/b)
[^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)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^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)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(7)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/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)](https://www.legislation.gov.uk/ukpga/2013/29), 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)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/a) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/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)](https://www.legislation.gov.uk/ukpga/2011/11), 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)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(12)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/12) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/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)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 paras. 9(3)(c)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/9/3/b), [14(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/14/1)
[^M_F_5c5a4c89-0700-48b7-9479-192c93026d96]: 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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_5ec68b35-d464-4241-d134-119f7285c978]: Words in Sch. 61 para. 1(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_60cc7d67-4e07-4ffe-de80-31bfed2434ae]: 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)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 33](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/33), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(e)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/uksi/2010/429), arts. 1(1), 8
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 13](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/13)
[^M_F_6eeedc3b-2bb9-45ee-8b99-5773fc91461e]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 12](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/12) ; [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/4)
[^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)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(d)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_8c3661ec-5524-43bf-996e-25f882830fd0]: Words in Sch. 61 para. 11(2) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(11)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/11) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_903c2572-b42f-47d4-f133-7c89d340aa44]: Words in Sch. 55 para. 1 Table inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(1)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/1)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(c)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^M_F_cd8f3ef5-0c54-4928-9687-9f22383b4711]: Sch. 55 para. 18(5)-(7) substituted (with effect in accordance with [Sch. 50 para. 16(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/2) of the amending Act) for Sch. 55 para. 18(5) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/7)
[^M_F_cedf4be5-6f6d-45a1-fdbf-4931bbf9b11c]: Sch. 61 para. 19(1)(b) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_d152d245-2003-4593-d299-04593cbd1743]: Words in Sch. 61 para. 1(1A) inserted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(4)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/4) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/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)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 11](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/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)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(13)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^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)](https://www.legislation.gov.uk/ukpga/2010/13), s. 35(2), Sch. 10 para. 13(2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), art. 2(2) (with art. 5)
[^M_F_ed411932-657c-48b0-a5ad-143972112325]: Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/9) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/8)
[^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)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/4)
[^M_I_04cf7869-211e-401c-ab74-679980aa60bb]: Sch. 55 para. 20 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_091dec62-028c-48cf-822c-ba15e308a659]: Sch. 55 para. 6 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_09c3cfd8-d444-4f52-df07-1f64a2d96360]: Sch. 56 para. 6 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_0fd67876-252e-40de-a47a-19ed894a31c5]: Sch. 55 para. 4 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_12a26b57-8e24-4c49-a260-34e5e44bcdf9]: Sch. 54 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_196e8186-1079-4310-90cd-07f8cfccfc2b]: Sch. 56 para. 18 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_1f0c04a8-99f8-4d25-e231-7f16e2c8a8a3]: Sch. 55 para. 17 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^M_I_21e5f040-087e-46d8-b672-50760790e310]: Sch. 56 para. 11 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_227ffbac-1485-4c71-9bf5-7264dcb93330]: Sch. 56 para. 10 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_240555aa-e790-4302-c1d8-7e28912297f7]: Sch. 56 para. 8 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_29017a8f-2cb9-4056-b2a0-336b4668e240]: Sch. 54 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_31c8ea0f-372d-4595-fd80-e3f6fbcc5a2e]: Sch. 55 para. 14 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_34f9b890-64da-4400-9605-e3a6ac93ff47]: Sch. 55 para. 3 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_35d1bdd7-a897-4503-9cfa-7db6a56f578c]: Sch. 55 para. 26 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_392313a9-b91e-4a3b-fe78-e03ad9b4b411]: Sch. 55 para. 12 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_3c74abb7-9132-4597-f892-cdcd30e533f1]: Sch. 55 para. 24 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_405e4d90-4bad-4b02-e52c-419653ad70c1]: Sch. 56 para. 17 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_5a8d1969-db23-476d-8401-e04303f36151]: Sch. 56 para. 2A in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^M_I_5fedcb50-309a-4cfc-f9ec-8b336d82828c]: Sch. 53 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_64c2ce6b-100d-4df5-c5c6-2e1f7aa34a01]: Sch. 55 para. 2 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_6d526f9d-0c8a-4f07-edad-ef831a7224a5]: Sch. 56 para. 15 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_70125df6-32c9-4a5f-d5e1-1dc13d0591eb]: Sch. 56 para. 5 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_71f4c262-337e-4184-b81f-9c8cda27e940]: Sch. 55 para. 8 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_752c6bbd-9380-4afd-f7d7-dcb7bdc88ad4]: Sch. 55 para. 5 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_831b0e41-4d9b-45b5-f47e-f3d6b702161b]: Sch. 55 para. 11 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_94616e2d-dcb7-40ef-d29b-6adb532d1cab]: Sch. 55 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_9ad52e4d-e785-4038-f7b7-70ae1e2174ba]: Sch. 56 para. 3 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_9b75d271-b0df-4bbb-8541-2f4be9038276]: Sch. 55 para. 21 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_a0d77484-31cb-4b42-ef48-a3df3e7650a7]: Sch. 53 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_a442df90-8274-4103-b76e-4defd658feee]: Sch. 55 para. 22 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_a5379080-db3d-4e80-c6b8-2fe6b616e258]: Sch. 55 para. 13 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_a75ee53a-11a0-41d2-879c-a1cab81f5cb3]: Sch. 56 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_a8a820c2-af5d-4f9c-c965-3cb88462e32a]: Sch. 55 para. 27 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_a9938022-9f99-4141-c2e2-6b2038e97225]: Sch. 53 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_a9e31560-8887-45f5-fc74-78d89eff7672]: Sch. 56 para. 4 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_b011240f-29ec-47e5-a292-7fb9f47d365b]: Sch. 56 para. 14 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_bc93fd65-9659-4630-db8d-e687fd18f218]: Sch. 55 para. 23 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_c1788730-b0a7-47e2-9953-2c400d27ef75]: Sch. 56 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_c1a0c042-2e68-4d16-e77d-9a2508bc4491]: Sch. 55 para. 18 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_c1a6768a-ad82-45bf-a771-8874842049ba]: Sch. 56 para. 7 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_cc3bb398-7392-4bd6-fc47-98252e0119b8]: Sch. 56 para. 12 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_cd66d963-d9cb-4766-ff80-e2d29f5f8b1d]: Sch. 55 para. 15 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_d517d5ca-166f-4d3e-fb78-432a0bbe0f28]: Sch. 56 para. 2 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_d9285af8-243c-4766-b9fd-175c57632376]: Sch. 55 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_e46a26eb-7700-41f8-87d9-eecd19b7213d]: Sch. 55 para. 25 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_e4e08237-ccf2-475e-b8ad-dbef9525d4b4]: Sch. 54 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_f144708b-8a29-4a40-8553-8395ccba299e]: Sch. 56 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_f4ee6d21-cc91-409c-f607-f4a3ba71023b]: Sch. 56 para. 13 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12)
[^M_I_f8a63e0a-e451-4929-de41-ce116faa4b10]: Sch. 55 para. 7 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_faed5d07-a17c-4079-b7de-7bc25ce35e4e]: Sch. 55 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2)
[^M_I_fb82a6dd-d26c-4abc-8ac9-3e2604e61d61]: Sch. 53 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
### 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
#### Financial assistance scheme
#### Repayment to those in business in other States
#### Information relating to cross-border supplies of services to taxable recipients
#### Effect of VAT changes on arbitration of rent for agricultural holdings
#### Exercise of collective rights by tenants of flats
#### Registered providers of social housing
#### Stamp taxes in event of insolvency
#### Blended oil
#### Meaning of “gaming machine” and “gaming”
#### Taxable commodities ineligible for reduced-rate supply
#### Landfill tax: prescribed landfill site activities
#### Alternative finance investment bonds
#### Interpretation
#### 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
- (1) Information is category 1 information if—
- (a) it involves a domestic matter, or
- (b) it involves an offshore matter and—
- (i) the territory in question is a category 1 territory, or
- (ii) it is information which would enable or assist HMRC to assess P's liability to a tax other than income tax or capital gains tax.
- (2) Information is category 2 information if—
- (a) it involves an offshore matter,
- (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 or capital gains tax.
- (3) Information is category 3 information if—
- (a) it involves an offshore matter,
- (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 or capital gains 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.
- (5) Information “involves a domestic 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 anything not mentioned in sub-paragraph (4)(a) to (d).
- (6) If the information which P withholds falls into more than one category—
- (a) P's failure to make the return is to be treated for the purposes of this Schedule as if it were separate failures, one for each category of information according to the matters which the information involves, and
- (b) for each separate failure, the liability to tax which would have been shown in the return in question is taken to be such share of the liability to tax which would have been shown in the return mentioned in paragraph (a) as is just and reasonable.
- (7) For the purposes of this Schedule—
- (a) paragraph 21A of Schedule 24 to FA 2007 (classification of territories) has effect, but
- (b) an order under that paragraph does not apply to a failure if the filing date is before the date on which the order comes into force.
- (8) Regulations under paragraph 21B of Schedule 24 to FA 2007 (location of assets etc) apply for the purposes of paragraph 6A of this Schedule as they apply for the purposes of paragraph 4A of that Schedule.
- (9) In this paragraph—
- “*assets*” has the meaning given in section 21(1) of TCGA 1992, but also includes sterling;
- “*UK*” means the United Kingdom, including the territorial sea of the United Kingdom.
### Amount of penalty: real time information for PAYE
##### 6B
Paragraphs 6C and 6D apply in the case of a return falling within item 4 in the Table.
##### 6C
- (1) If P fails during a tax month to make a return on or before the filing date, P is liable to a penalty under this paragraph in respect of that month.
- (2) But this is subject to sub-paragraphs (3) and (4).
- (3) P is not liable to a penalty under this paragraph in respect of a tax month as a result of any failure to make a return on or before the filing date which occurs during the initial period.
- (4) P is not liable to a penalty under this paragraph in respect of a tax month falling in a tax year if the month is the first tax month in that tax year during which P fails to make a return on or before the filing date (disregarding for this purpose any failure which occurs during the initial period).
- (5) In sub-paragraphs (3) and (4) “*the initial period*” means the period which—
- (a) begins with the day in the first tax year on which P is first required to make a return, and
- (b) is of such duration as is specified in regulations made by the Commissioners,
and for this purpose “*the first tax year*” means the first tax year in which P is required to make returns.
- (6) P may be liable under this paragraph to no more than one penalty in respect of each tax month.
- (7) The penalty under this paragraph is to be calculated in accordance with regulations made by the Commissioners.
- (8) Regulations under sub-paragraph (7) may provide for a penalty under this paragraph in respect of a tax month to be calculated by reference to either or both of the following matters—
- (a) the number of persons employed by P, or treated as employed by P for the purposes of PAYE regulations;
- (b) the number of previous penalties incurred by P under this paragraph in the same tax year.
- (9) The Commissioners may by regulations disapply sub-paragraph (3) or (4) in such circumstances as are specified in the regulations.
- (10) If P has elected under PAYE regulations to be treated as different employers in relation to different groups of employees, this paragraph applies to P as if—
- (a) in respect of each group P were a different person, and
- (b) each group constituted all of P's employees.
- (11) Regulations made by the Commissioners under this paragraph may—
- (a) make different provision for different cases, and
- (b) include incidental, consequential and supplementary provision.
##### 6D
- (1) P may be liable to one or more penalties under this paragraph in respect of extended failures.
- (2) In this paragraph an “*extended failure*” means a failure to make a return on or before the filing date which continues after the end of the period of 3 months beginning with the day after the filing date.
- (3) P is liable to a penalty or penalties under this paragraph if (and only if)—
- (a) HMRC decide at any time that such a penalty or penalties should be payable in accordance with sub-paragraph (4) or (6), and
- (b) HMRC give notice to P specifying the date from which the penalty, or each penalty, is payable.
- (4) HMRC may decide under sub-paragraph (3)(a) that a separate penalty should be payable in respect of each unpenalised extended failure in the tax year to date.
- (5) In that case the amount of the penalty in respect of each failure is 5% of any liability to make payments which would have been shown in the return in question.
- (6) HMRC may decide under sub-paragraph (3)(a) that a single penalty should be payable in respect of all the unpenalised extended failures in the tax year to date.
- (7) In that case the amount of the penalty in respect of those failures is 5% of the sum of the liabilities to make payments which would have been shown in each of the returns in question.
- (8) For the purposes of this paragraph, an extended failure is unpenalised if a penalty has not already been imposed in respect of it under this paragraph (whether in accordance with sub-paragraph (4) or (6)).
- (9) The date specified in the notice under sub-paragraph (3)(b) in relation to a penalty—
- (a) may be earlier than the date on which the notice is given, but
- (b) may not be earlier than the end of the period mentioned in sub-paragraph (2) in relation to the relevant extended failure.
- (10) In sub-paragraph (9)(b) “*the relevant extended failure*” means—
- (a) the extended failure in respect of which the penalty is payable, or
- (b) if the penalty is payable in respect of more than one extended failure (in accordance with sub-paragraph (6)), the extended failure with the latest filing date.
### Cancellation of penalty
##### 17A
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and
- (b) P makes a request under section 8B of TMA 1970 for HMRC to withdraw a notice under section 8 or 8A of that Act.
- (2) The notice under section 8B of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
##### 17B
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 3 in the Table, and
- (b) a request is made under section 12AAA of TMA 1970 for HMRC to withdraw a notice under section 12AA of that Act.
- (2) The notice under section 12AAA of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
### Interaction with other penalties and late payment surcharges
##### 9A
In the application of the following provisions, no account shall be taken of a penalty under this Schedule—
- (a) section 97A of TMA 1970 (multiple penalties),
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