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
Changes on 2023-01-01
@@ -2084,7 +2084,9 @@
- (4) In Schedule 54—
- (a) Parts 1 and 2 define the repayment interest start date, and
- (a) Parts 1 and 2 define the repayment interest start date, ...
- (aa) Part 2A makes special provision as to the period for which an amount of VAT credit carries interest, and
- (b) Part 3 makes supplementary provision.
@@ -2126,7 +2128,7 @@
##### 104
- (1) In sections 101 to 103—
- (1) In sections 101 to 103A (and Schedules 53 to 54A) —
- “*HMRC*” means Her Majesty's Revenue and Customs;
@@ -16336,15 +16338,15 @@
- (c) paragraph 26.
#### Charge and main rates for 2009-10
#### Abolition of personal reliefs for non-residents
#### Charge and main rates for financial year 2010
#### 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
#### Rates of alcoholic liquor duty
#### Rates of tobacco products duty
#### Rates for 2009-10
#### Rates from April 2010
@@ -16352,25 +16354,25 @@
#### Rates and rebates from September 2009
#### 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
#### 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
#### Exemption of benefit consisting of health-screening or medical check-up
#### MEPs' pay, allowances and pensions under European Parliament Statute
#### Manufactured overseas dividends
#### Tax underlying dividends
#### Payments by reference to foreign tax etc
@@ -17424,1716 +17426,1756 @@
[^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-01294fcc57b9acbe028345472b13ac0c]: [Sch. 56 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-019dbab8b6f1163301c7b6336b68fd5c]: Words in Sch. 61 para. 6(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-01c750bed29531d9647d23c6d39f9f4f]: [S. 107(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-01e9c26ecba306d390901fa4547eea62]: Sch. 55 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-01eb915fff54b522372623523a97b65c]: Sch. 55 para. 1 excluded by [Taxes Management Act 1970 (c. 9)](https://www.legislation.gov.uk/ukpga/1970/9), [s. 12ZBA(7)](https://www.legislation.gov.uk/ukpga/1970/9/section/12ZBA/7) (as inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 91](https://www.legislation.gov.uk/ukpga/2016/24/section/91))
[^key-020793f540ed3bad7414d7fab9993ab7]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-03d4ee98cf33ea3b41170e605a525bea]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZB inserted (with effect in accordance with [s. 116(1)](https://www.legislation.gov.uk/ukpga/2015/11/section/116/1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/2)
[^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-048c8b41575f0b2590cecb8984d3c312]: Word in s. 94(10)(a) omitted (1.4.2017) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-05e13a2f3634999e23f241214532fe60]: Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-064e872b48948fe4a7680043940c9c0f]: [Sch. 55 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-065d4caf1cdcf82c953976b2396c3fea]: Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-06e02886b67fe10bc2dda8155be3d24a]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [Sch. 4 para. 21G](https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21G) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397)](https://www.legislation.gov.uk/uksi/2014/2397), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/1/1), [3(5)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/3/5))
[^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-07ea4db4e5e8fb8048b7ed46adedcc40]: S. 102 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^key-07fc0a1a97b4fc734204850057ff7b0d]: Sch. 55 para. 15(2) Table substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-082b6c6372df16b84e11f00a494053a9]: [S. 78](https://www.legislation.gov.uk/ukpga/2009/10/section/78) repealed (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(g)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/g) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-09499e87e4ec3cc2a4ad3cf161e8d6e3]: Sch. 55 para. 20 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-0a731f2afeaa7f5e5f9d62789f6959bb]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-0aadc07fe4d77f746e81a1ab5694b485]: [Sch. 55 para. 18(1)-(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^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-0bb619857581a0d1ab1ff5bd4def7a67]: S. 102 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^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-0d6cf76d6a25cece7253e62bd0d8eed2]: [Sch. 55 para. 6C(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0d80e01dc5ab7a82d1d9eccb7772be73]: Sch. 55 para. 22 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-0d85d27e5a7843aa3d47fc8ebc31ae11]: Words in Sch. 55 para. 6A(2)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-0deada387077fac892b0fc9e7f31094d]: Sch. 55 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-0e4636eaea2561be099d330fc790371d]: Word in [s. 102(4)(a)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/4/a) omitted (1.1.2023) by virtue of [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 2(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-0e651c68c3e22a9c7c540237a24504b9]: Sch. 19 para. 10(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-0e8d41fffb36297f930fa5df12aa87d7]: [Sch. 55 paras. 19-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0ecc2260d482d9be36f7079e57abb063]: S. 101(4) modified (E.W.S) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5)](https://www.legislation.gov.uk/uksi/2022/5), [regs. 1](https://www.legislation.gov.uk/uksi/2022/5/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/5/regulation/11/5)
[^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-1165b7b0a5ef7eb995146f417844071c]: Sch. 55 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-11e301ec75ef61e6a5f12875c5d806a8]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^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-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-12a6ce33e8bc46f8a08ad4346fa40fc3]: S. 102 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^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-12fe6763c29ebb67b1ff511d905a216f]: 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) Sch. 55 para. 17 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/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-138de165e79eb07eb7930dd797d53c8f]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-13f9a3bd4b37ccc26268acf9560dca14]: [Sch. 55 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/23) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-1451c5efae0cadf713abc7a55a9a51a5]: Sch. 55 para. 23 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-1475c4c55c8967ab68895760e0c3a19c]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^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-15d18e8b3c424efe78b224dd0cc5f1fd]: Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/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-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-15fb993467546793385cf270fb24c93b]: Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-17cbf401b04af5d6590ed9446b24f208]: [Sch. 55 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-184b581c01a6478cb07a0734353765a4]: [Sch. 55 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-1945f3024ca7d94b83d6036cfc40edea]: Words in [s. 104(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/104/1) substituted (1.1.2023) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 5](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/5); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(c)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/c) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^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-198925ddde260182e447bb74b7d240fe]: Sch. 19 para. 9 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^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-1b734884e374371504b96ff4a02421dc]: Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^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-1c4d748decc2629a6672d5c588cfc1dd]: Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-1d464d4e909a9d072a150876b1eb91aa]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/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-1d80b5030cc57cd1fea238a8fd8689ce]: Words in Sch. 55 para. 1 Table inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/6) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-1d8c80c212f7925eb01cd8021adc0738]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [85(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/85/3)
[^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-2099dcf9a36c2a76654a36517247d885]: [Sch. 55 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-20cc02c73346f576da842b09b596f198]: Sch. 19 para. 13(b) omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^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-20dd8ad683854bab6141cfb33cef62f8]: [Sch. 55 para. 17B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-21da6910e9af10408662097903ceabfa]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-21f26e6203f5906d1caa5e360b363287]: S. 103 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 103 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^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-22cfc039bc8889bed61eef5b5005ed45]: 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) Sch. 56 para. 14 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 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-22f26b2e9519020435e460da22db6f86]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^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-2366d05382496d94257177d830294d5b]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^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-24a533c7bfb965572946f4dc80609fc0]: Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-25038fe441e09ba208cd019a62ba7435]: Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-251d00e6e986c77b5866ad70b6cd2bae]: Sch. 55 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. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-275c7d79a79aae96f2cf59f0c6b92096]: S. 102 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-27bc8d64c4e76ad445157e5ab5cb2825]: [Sch. 55 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-29465be3e846b8d315f1650da0a78d87]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/20)
[^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-29f018a777a34d908b77375af0d1e330]: Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 226(7)](https://www.legislation.gov.uk/ukpga/2014/26/section/226/7)
[^key-2a3e25fd0dc2f71cb1b770cc165bb777]: [Sch. 56 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2a5212e09b76d0a6bc80fb14d6f07960]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-2a99cca00b0ed04869e151c888ff6f5b]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2ac33da8be3f0ae4318c6f42270ae367]: [Sch. 56 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-2b23177f0abe368c586cda3307483e4e]: Words in [Sch. 61 para. 16(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/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-2b44cf81df9ffcdc7bf5ae94b1af2b12]: Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-2c2ffa3d14c9c00ac83502abcefbe6af]: Sch. 55 para. 6A(4A)(4B) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(5)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/5); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^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-2c3568677b34b4e8e6d54f24e6791032]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 7](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/7), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/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-2da39e82531fbd01388ad413319d826b]: [Sch. 55 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2de0f7094e3193036e1af2554e13ea01]: Sch. 55 para. 2 and cross-heading substituted (12.2.2019 for the purposes of soft drinks industry levy) 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. 3](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/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-2e313cb38e1c8ae9333c53298510ce66]: [Sch. 56 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-2f42911a624d84c6fb3fc5d66dab4e28]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/2)
[^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-2f81ab2fcdcbaf916e4770a22b0bffb1]: Words in [Sch. 61 para. 20(3)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/20/3/a) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(b)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/b)
[^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-31d03477637f08e8351109dc62ebb180]: Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(14)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/14) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-34365060392459197edc8fe69d743f57]: Words in Sch. 55 para. 6A(6)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(7)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/7); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-34771cf9c88cadb856bd59c9b3b2ac16]: S. 101(10) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^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-3750db9189e7601fb54a62ee0827bf48]: 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) Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-3884fada21ec8af17e98e118b5297092]: [Sch. 56 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-39221479bf155b847e0857d9c7d717c7]: [Sch. 61 para. 16(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/c)
[^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-39da5b4bd1e8f23ebec0d9729f553917]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied (with modifications) by [1992 c.7 (N.I.)](https://www.legislation.gov.uk/nia/1992/7), [s. 11A(1)(3)](https://www.legislation.gov.uk/nia/1992/7/section/11A/1/3) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^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-3a0bf0f2d44598337022a4f3c7d9eb9e]: 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) Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-3a781910436aa7e66f806469401240e1]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-3b5114675e12117bbdabe1b54d81ecff]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3bdad27a8052e86074f67256aec24885]: Sch. 55 para. 25 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-3c4afa205f1afa242f45483191ba599a]: Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/3)
[^key-3c630ae690b16a609ea5a744caff5a7e]: Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-3ca13315c01db76d3a118d751b046b81]: Words in Sch. 61 para. 18(5) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^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-3d06634926970c8605ef3f7484300f4a]: Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3dbb1ee8b37b6ccf383e4b7e7e6b5317]: Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3e0b73d186b318c57df5d7e0b44cc713]: Sch. 54 para. 14(b) and preceding word omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/6)
[^key-3e2e0a550e26a08354d2e165ffc6940c]: [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e3b1229ebeec74348b0ba48fdf4baeb]: [Sch. 56 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e4a295db3595ae8483eea07ebd35d12]: Sch. 55 para. 23(1) substituted (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. 11](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/11); [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-3ed6baf4ff78cc453e0ff9551b37f9f6]: Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3f4fa59b58747dc1e0d022caddcffc10]: Words in s. 94(6) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(3)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/3)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-3f51206e702516fbf9d432a16f3a7888]: [Sch. 55 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4012246ba17734408c7317561c9da6f3]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4A inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(10)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/10) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-411b7e4f05b147e5a08ac2a287223090]: 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) Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-41937449d74a95d4710069c508975aa6]: [Sch. 55 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41ac03bd0e8a2aa7174932224053c53e]: [Sch. 56 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41ea152cb4d9933a9fb2504ffdbe96b8]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) Sch. 54 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^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-4296796bb691d7c58eb93e976ad6fadc]: Sch. 53 para. 6 cross-heading omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/b)
[^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-4332165415b3cce4604f39a977dc86e2]: 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) Sch. 55 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-43db92cbc7182fdd95a3d5a5f5816859]: Sch. 55 para. 17(2)(c) and word inserted (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 33 para. 5](https://www.legislation.gov.uk/ukpga/2014/26/schedule/33/paragraph/5)
[^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-4415f2a644856d13f2f4147a82eea78e]: Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4433ff3161420a45442a544bff2681a6]: Words in Sch. 55 para. 1 Table inserted (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. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/5); [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-4450aa386bfca705077dbc451c796399]: Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-4659826baefa09aba7da3b9c5219a200]: [Sch. 54A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A) inserted (1.1.2023 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 12](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/12) (as amended by: [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 4 paras. 14](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/14), [16](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/16), [17](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/17); [S.I. 2014/2228](https://www.legislation.gov.uk/uksi/2014/2228), [art. 2](https://www.legislation.gov.uk/uksi/2014/2228/article/2); [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 8 para. 12](https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/12), [17(1)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/17/1/a); and [2017 c. 32](https://www.legislation.gov.uk/ukpga/2017/32), [Sch. 6 paras. 15](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/15), [20](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/20), [21(1)(b)](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/21/1/b)); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(d)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/d) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-467115dc243d60e81aac3f67a00a83c1]: S. 94(10)(aa) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-46aa8cb99f3454e0e5c98dd6533ac8dc]: Sch. 55 para. 21 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-46b6c48b9fba489d88d86389fbad11f1]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^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-479cb622578cc9c666e15a2dfd07a194]: [Sch. 55 paras. 18-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) applied (with modifications) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 2 para. 24(6)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/24/6)
[^key-47a423813e62a9ac12f5f6cfce990540]: S. 102 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-47d794e3a1c73e725f295c3d13eef28a]: [Sch. 22 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/8) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-482131bcb8b8e3c1b5a6a49a9d6e6a5e]: Sch. 53 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/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-49c58f215a11f43f3559a6c5dcfa1032]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 7](https://www.legislation.gov.uk/ukpga/1992/7), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/7/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^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-4a52509b49a0377a70824f55c4f0763b]: Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [50(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/1)[(2)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/2)
[^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-4a7989ee9956861d11375ec2180fab4e]: [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/7) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^key-4a87412e9d604306190e8a417cc32991]: Words in Sch. 56 para. 5(1) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(12)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/12) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4a941450b2c0459d982e4d20a738c9de]: [Sch. 55 para. 13C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-4b0c0d790bc7e6c53b6d258dd9858a54]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^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)
[^key-4bfd71891a655fbb9e73d01b805bf6e6]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 34](https://www.legislation.gov.uk/nisr/2009/128/regulation/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-4d3fe9b26c1ebe4adc2dd693366b5ebb]: 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) Sch. 55 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4d7b48e31deb141d860efd922bad0234]: [Sch. 55 para. 13D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/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-4e46060ea2854c0d7c0017b3d51b817f]: [Sch. 56 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4e921709c112e7d6461035fa86c1a7dd]: [Sch. 55 para. 6B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4ebfa9a441fa88f83ca58bf7af2b1b89]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/4/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/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-503eb8297b770647ae8584f3ef1cdab4]: 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) Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-504ce33b6c10fe6165c1f99f007c620b]: Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-505c81a1beba8d456d9fdb2213d5e1fc]: S. 101 in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^key-508ad4104eed670a91eeca2674e22ff8]: Sch. 55 para. 27 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-51c12f1b3def96f66485f8f258996674]: Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-51f935921f91652cd5891dd210603c70]: [Sch. 61 para. 17(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/c)
[^key-5229a54c353e1d0c9b181e7cd2534e41]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 1A inserted (with effect in accordance with [s. 167(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/167/2) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 23 para. 9(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/23/paragraph/9/2)
[^key-5247f98bbfce9f4a88ff1bd7b1d1917b]: Words in Sch. 55 para. 6A(5) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(6)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/6); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^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-52f0812ee8f1eada24a9abc9e192a49c]: Sch. 55 para. 6B in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^key-5355a78ed26c4faf60e381653bc565e4]: Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-53e2f311b449ba398d35833ea851e1b2]: Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-54463dc55f40d6cdb79178271fa86942]: Words in Sch. 55 para. 14(1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/a); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/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-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-56c72c3b9bac778e0e11d39ebef21969]: Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-56fa2aa1b70b871a979162d0d3c91156]: Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-571fe278cba5e40a941d44d9f1028ea6]: Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/3)
[^key-57afd293a0b72afd3fd788e54e1876dd]: Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-57d65dcce5258523f7fe874ef34700c7]: Words in [Sch. 61 para. 7(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/7/5) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(a)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/a)
[^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-58580eee9385e599cfb83ee5487635b9]: Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-58caae7b4c643f4f5a99248d000086ae]: Words in Sch. 61 para. 19(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(f)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^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-596e2bf7c108bcd429cffe157ddbffb5]: Sch. 19 para. 5 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-5a19f8ec17c671fccdd8d6f751a1382c]: 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) Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5a50a074b73ce2c9e334b99134fab6bb]: S. 101 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^key-5a6100206d9d8910dbf1187524f29b25]: 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) Sch. 56 para. 6 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-5a6857053c0c857cad1dda64c45de6cc]: Sch. 55 para. 19 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5a7ec46086b6132a0c3c186f480db57b]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-5a98276ab0ab46dcefada7c992828fc7]: Sch. 55 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-5ae39a16ab024cbff328cc14654d1c42]: [Sch. 56 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-5b67c25bd76b12aa3a21d21388eac81d]: [Sch. 55 para. 13E](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13E) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-5d609dd86871b98f7201b9e68ecff027]: Words in Sch. 55 para. 6A(9) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(9)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/9); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-5e568d2f0d75a947575f262408e47a20]: Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-600316132b72ed840a58b305f3fe6d1c]: Sch. 53 para. 6 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/a)
[^key-6030463c3b607873eb74436bb54712a2]: Sch. 19 para. 12 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^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-6216244a3c8ca313040401e830b5cda4]: S. 103 applied (with modifications) (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/1)
[^key-625e7552c5ab32911658e09f835c0d3b]: Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-626efb621ab28dbb060eabfc7a3dc007]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^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-633b7a6d4a9762ed1a0e904d2a315609]: S. 103 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-636cd4f1a2ab455a6fb60d069772c693]: Sch. 55 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-63a8d53e3e686795d02a61b6e0efb057]: Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-63e7c18c2851bd0c9ab6ef0b675aac27]: Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/a) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-652e56e73b28af7f0352c99dff9e9fd1]: Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-65fe29f1d87c87b7726c02b30e37e44f]: S. 101(4) modified (N.I.) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9)](https://www.legislation.gov.uk/uksi/2022/9), [regs. 1](https://www.legislation.gov.uk/uksi/2022/9/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/9/regulation/11/5)
[^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-672032dc90c920f96d1e4dfc580a78d0]: S. 101 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1) S. 101 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^key-67453ce645d132be078bc575f1cf2bad]: S. 101 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-67833bede17bbb792fdae8c2a51e9b66]: Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [Sch. 7 para. 59(1)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/59/1)
[^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-69e4552a67232798edd44343ff6a7382]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2); Sch. 53 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)); Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-69fcbfcf8f439e60570fa4a40caa477c]: Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^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-6a6637db5be88cecbcd1dc029bf96f1d]: [S. 103](https://www.legislation.gov.uk/ukpga/2009/10/section/103) applied by [The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)](https://www.legislation.gov.uk/uksi/2005/3448), [reg. 10(6)](https://www.legislation.gov.uk/uksi/2005/3448/regulation/10/6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-6af40172ed049b3b96498016b2ef87b3]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-6b5b1266bd38a263603299ac80659dfc]: Words in Sch. 55 para. 1 Table inserted (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. 2(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/4) (as amended (17.7.2014) by virtue of [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 21(2)(b)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/21/2/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-6c6a230abc0a27f3d02daa3a42188488]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 28](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/28) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2))
[^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-6d8baea69695ea75b9d89ef4ca31f016]: Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-6dfbb3c8731ec6bf71f26ce341988c71]: Sch. 55 para. 6A(8) omitted (with effect in accordance with art. 5(2) of the commencing S.I.) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(8)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/8); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-6e1d2b43ab85acbc6fb9d1dc71ca9650]: Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(a)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/a) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-6e4b57e6fce5c8ff5f0a1b8519900256]: Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-6fcfc27774d2e25a0d1bc4c70a01ce70]: Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^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-70d3ab67ea42ca05097436d36841179d]: [Sch. 56 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7190bd96ec1f8acb9715e9c919205d77]: S. 101(4) modified (E.W.S.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) Regulations 2020 (S.I. 2020/512)](https://www.legislation.gov.uk/uksi/2020/512), [regs. 1](https://www.legislation.gov.uk/uksi/2020/512/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/512/regulation/11/5)
[^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-73bf8f800ccf83a91a907eb9e76aa5ea]: 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) Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-75188a3cfe89086ac8287f10f4f63b2f]: [Sch. 55 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-75567c55709b09c3c1c51c291b3e1172]: Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-75f34b56c15437c20b3ba901e748b3bc]: Words in Sch. 55 para. 6A(3)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-75f6a45a76274dfdea6cbab87fea64f0]: 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) Sch. 55 para. 26 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^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-76fc706fccc43a04d75e00b0eb09b1db]: Sch. 55 para. 14(1A)(1B) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(4)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/4); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-772a27662b40aa74f249cb0d8cfdbc31]: [Sch. 55 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7742dd1ebdf6d4623a935f5f65403d26]: Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-77554b705c685b2c645010ba2f3670d9]: Sch. 55 para. 27 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-78121b3fd81a082a737542336a04cb09]: Words in Sch. 55 para. 15(5) substituted (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. 9(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/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-7899c6e3122f626f548064ff58c629a5]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)](https://www.legislation.gov.uk/uksi/2005/3448), [reg. 10(6)](https://www.legislation.gov.uk/uksi/2005/3448/regulation/10/6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-78fe3af9de95f81818556167cdd509e3]: Sch. 19 para. 6(3)(4) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^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-7b15a66046eb714da36e49d0219d9d7b]: Sch. 19 para. 6(2)(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-7c479d9a103ed6490cda2ffc137728dc]: Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(15)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/15) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-7cf8c360d877a0de26c22a47c1225129]: Sch. 55 para. 22 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-7d065c6d8fd822c59084e29f917a325d]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7d56b75249a75a6e987cfbe9eeabe20b]: Words in [Sch. 61 para. 14(3)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/b) inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/b)
[^key-7d8b642a29fd9c4c4e97ec4d31f886a0]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [46](https://www.legislation.gov.uk/uksi/2016/606/regulation/46)
[^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-81ba400fab507025ed210b8a918a8fe1]: 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) Sch. 56 para. 10 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 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-824f0356dae554f245fdd2d52fa68b5d]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 26](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/26) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2)
[^key-82c9c7ac5cb92f4343c0e05845a19803]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-83b996d9e81354f98b59db615557621c]: 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) [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), [art. 2](https://www.legislation.gov.uk/uksi/2014/3346/article/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-843fc6227d0838ff7ff2e88d6c7cf0c4]: Sch. 55 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-8491b7579ae94161c443fde05796259e]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 117](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/117) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-852451d6a3c0c9ad0a268d7627465967]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (1.1.2023 for specified purposes) by virtue of [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/118/2), [Sch. 27 para. 38](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/38); [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(d)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/d)
[^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-85580b0e211116af3d911bfe9055cb39]: Sch. 55 para. 20 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/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-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-85bf6727c2d0fa1244ae94e97630289a]: [Sch. 61 para. 14(3)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/c) and preceding word inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/c)
[^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-867ca15ebe06961fbc8f5a91147e22d2]: Sch. 55 para. 17(2)(d) and word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 165(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/165/2), [Sch. 22 para. 20(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/22/paragraph/20/5); [S.I. 2017/277](https://www.legislation.gov.uk/uksi/2017/277), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2017/277/regulation/2/b)
[^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-877edd667a0db871157ca6452647b58b]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/3)
[^key-8785e217b3eba807407512182a4c9842]: Sch. 55 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-883c4c1b007005fcf4608321c5a9aa10]: [Sch. 56 para. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-886eb5ea08c61cf29fa441e4a0349bd9]: 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) Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-888f7301a77074225769ec32dad514ed]: Sch. 19 para. 7 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-88f563bd1c50420e188f9a60f0359505]: Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(b)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/b) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-896ecd90692b29400f3442201e0939c6]: Sch. 19 para. 4 omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^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-8a4d83e3aa0632e93b5faaa68e40954f]: S. 94(6A) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(4)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/4)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/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-8b810f83bcf966d78b45a6c7f2ebd227]: S. 101(11) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-8baf2c6b51fe658bc9340e09c0334e7c]: 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) Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-8bbfd82aa6495dbd78977795cb517127]: Act modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF paras. 11](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11), [12](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/12) (as inserted by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a), [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6); [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/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-8ca31c0f413dd0eab58083eb26497473]: [Sch. 61 para. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/a)
[^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-8e70502fc9b1db77b1c66f9531a87913]: [Sch. 55 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-8fbd81a5cde330d8e66aeaa2601601d3]: [Sch. 56 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-90a9b3e436ad771c3eca5c60d38ce574]: [Sch. 55 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/20) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-90ccd0bf0ec3de1dcd513e2a60baa55e]: Sch. 19 para. 11 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-91265b98f603fe237b2a49b594e42b33]: Words in Sch. 55 para. 6B cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(8)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/8) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-91673f32ebd9650abf95be6076fa9d2c]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^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-917654619c3d5945deafe3008eb805ed]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [68(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/68/1)
[^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-9198c9d2c0dbca708e92712a9bfea3b5]: Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-91d5b70cd3e2cf75bd381388f37bac6c]: Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-9233d941705e47d4098cad1f6d0b54c7]: Sch. 55 para. 27 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/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-925977f403c105c988df1d0f375de346]: Sch. 55 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-92af3bf6ff80db7adb96b01f349273cf]: [S. 102(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/2/c) in force at 6.12.2022 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/1)
[^key-92dd5652572a923eeae5a6229abd26b8]: 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) Sch. 55 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-92dd62bcb6e513cc1765de5626b47177]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-93116edde6b04829b233ed62ec46f091]: [Sch. 55 para. 17A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-942153ffe8c12d359c21372b89685a71]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 101 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 101 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-9438a5868808ecfc574d68dad2a23f9e]: [Sch. 55 para. 6AA](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AA) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](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-962805e916b87045f212bbc56285eae1]: Words in [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) substituted (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(3)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/3) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-965e5ce8df9865577e55121f5725f3b9]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11ZA inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(2)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/2); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-96769a594ced60974079c8b78cfe2fa5]: 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) Sch. 55 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-97b866b253f5a46c0eb969a80eb8a941]: [Sch. 55 para. 6C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-98b83261dea1c1fd4dd8ae4fcbe1de88]: [Sch. 56 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](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-992d4ef60ccaafa44cbf9c69a1ac86bc]: 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) Sch. 55 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-99590d10eb3a5bd953e51f93f0f32621]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](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-9a51d3bb077e0ad615867b9e4dbefc06]: Sch. 53 para. 11C and cross-heading inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 7](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/7); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^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-9a7fe475d68eb5a1cc0cd25f229c7ed2]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(3) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-9ae2ddc3e9ef13d7ba1ed0b507226d83]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9b00349d8edf15e88ed0ff62f8638f71]: Sch. 16 para. 12(2)(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](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-9be01e9f56d2bc7db91f8a5559679643]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-9d4d86429a6fcbea6d3ec7d5f1344dfb]: [Sch. 55 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/25) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9e4cbbbaa425d684f82838a2bd84f8ef]: [Sch. 21 paras. 1-3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/1) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^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-9faab2025f3c1e4f4f811773220dd64f]: Sch. 55 para. 24 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-9fc6c3db175781b643ce0dbccba1c74a]: Sch. 55 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-9feae363d499f3733b9f84fd6cc48fe1]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-a10af1cf17d5048ae1793b06c0db769e]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 102 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 102 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-a1495a2693c9735f49fc860a2299e35d]: S. 101 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^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-a257acf213e1505bdb6a17e1db5016bf]: Sch. 54 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-a30092df2b9b40eeabf892cb186c2594]: Sch. 55 para. 14(5) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/6); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/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-a4b3254da5225ad14f69736081ddac01]: Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-a4ea9b4b7af8134b0ba8733c5a53654c]: [Sch. 55 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-a5a195936b6bde6885c8bb65fc3aba00]: [Sch. 61 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/a)
[^key-a5e56794f7e0aa905a5f2e6ccd08fe1d]: Sch. 55 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-a6a0ecaefc1f650e74d0df984608e197]: Sch. 55 paras. 6AA, 6AB inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 17](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/17); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^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-a704efa4df96357ca7f5c9c7ba4d1914]: Sch. 56: power to amend conferred (22.7.2020) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/5/1/c)
[^key-a77717ac47e7a141b0813ffe97599ea1]: [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a7bb255d96e79238595af2c062dd6841]: [Sch. 55 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-a879b7b5a4a9be0ee90ffe1df2b62442]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-a98d8597561b6542732cd693dd6806fa]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-aa8bcd861dd68e216e5558853467e40a]: [Sch. 2 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/21) omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 4(14)(c)](https://www.legislation.gov.uk/ukpga/2016/24/section/4/14/c)
[^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-ab63db91555a937c7305cd58cf549834]: Words in Sch. 61 para. 5(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-abfc2265742293d6c4f80e2417255792]: 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) Sch. 56 para. 3 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-ac220ae208fa2da59094eee83b627596]: Sch. 55 para. 26 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac5025e25b837831719f265273e9c786]: [Sch. 56 para. 9A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-ac7b664bb7024826e9e2558f372aedf9]: Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](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-aceda9065aedeeb31b19e5c4503aa527]: Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-ad59d9c927ac56ddb0f6c42ad841e045]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-ad698b4e9c52382e1c2b003f02997f38]: [Sch. 55 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-adf98ee117c12fa255f0f1219a6174ad]: Sch. 55 para. 3 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](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-ae2518f5b2d10856e16abd1a4e090809]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [Sch. para. 15(2)](https://www.legislation.gov.uk/uksi/1998/1870/schedule/paragraph/15/2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-ae7f88039cc3f9dcfe5da601be80ed94]: [S. 124(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/124/2/c) substituted (1.8.2014) by [Co-operative and Community Benefit Societies Act 2014 (c. 14)](https://www.legislation.gov.uk/ukpga/2014/14), [s. 154](https://www.legislation.gov.uk/ukpga/2014/14/section/154), [Sch. 4 para. 147](https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/147) (with [Sch. 5](https://www.legislation.gov.uk/ukpga/2014/14/schedule/5))
[^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-af3e2940e478804720044c8cf560ccb2]: Words in Sch. 55 para. 6A(3)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^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-b209ab79bc0e97beec9bc5d618696fcf]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/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-b3d134baf509443aeb17d7cc6877bccf]: [Sch. 55 para. 13G](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13G) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](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-b43102752dd7f23c84016bf703a194d9]: 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) Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-b43a11173af8a43d4663f2c53c53a37f]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-b45870f33b61ccbb3e497e94a2618c7b]: Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^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-b4ef97dabc48e6f5eba6e128084e98aa]: S. 45(2)(c) omitted (with effect in accordance with Sch. 5 para. 5(1) to the amending Act) by virtue of [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2017/10/schedule/5/paragraph/2)
[^key-b4fcea68e828858f8be7886cc0706489]: Word in Sch. 55 para. 1(2) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](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. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/2); [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-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-b622c9a8b095d16d83874ad9f438d9c0]: 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) Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-b656d25f80908fa33c8675c2167a5a5b]: S. 101 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-b6cc3568e99c0a00bf6952dd1330d43b]: Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^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-b7b245c8598716a66dd0ff09f8ed74c2]: Words in Sch. 55 para. 1 Table inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b7ddf2d08cd4767aa1bb6df4debf635b]: [S. 107(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b80efb66060c4a52fbc5cd3570b3e32b]: S. 102 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/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-b8fb6a2e55de20f390208c9e1d9329bd]: [Sch. 61 para. 17(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/d)
[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](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-b96035318129d7c78bbe737cc7e106e7]: 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) Sch. 55 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-ba046b1dbc7f880741de5b96393540d2]: Sch. 19 para. 13(c) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^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-baa231ed0c244ff173ed8fadfada63b6]: Sch. 55 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-bacb53d1a1faf4f6566cda054d8b633c]: [Sch. 61 para. 16(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/d)
[^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-bc1753bc32343b2ce74020e1f43823ec]: [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-bd528ed11f743882ded138e38428145c]: [Sch. 55 para. 13I](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13I) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](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-bdf0506fdd2738d86c4cb055e1132634]: S. 101(4) modified (N.I.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513)](https://www.legislation.gov.uk/uksi/2020/513), [regs. 1](https://www.legislation.gov.uk/uksi/2020/513/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/513/regulation/11/5)
[^key-be0204dc9187e8b56d8725b892e59a5e]: [Sch. 54A Pt. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/part/1) heading inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 4(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/4/2); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^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-bebbe75d7f92da6d7ed700e36a231f56]: Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-bf8d7a7fed540ae0cd95ccdc31739247]: [Sch. 54 para. 12C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12C) and cross-heading inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 3(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/3/2); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^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-c0c8b5e0e8b7b84d3748ad8f1a771096]: 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) Sch. 55 para. 12 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-c13823441a7a5d0b230616ecd162d2fc]: [S. 102(4)(aa)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/4/aa) inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 2(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2/b); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-c172ca96d3c62cf72e79be530345d311]: Sch. 55 para. 12 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](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-c2b4fde089374e43c877091f2cb65981]: S. 102 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-c34fac15f48c7e7a09fbe3788aad9335]: Sch. 55 para. 6C(5)(7)-(9)(11) in force at 11.9.2014 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(a)
[^key-c360bf289589c64fba9b8d7c4f0c8180]: Sch. 56 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-c36430005611c1697cbb9d777af45a11]: 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) Sch. 55 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-c364e335315752da1d61e24300aee84c]: S. 102 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^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-c57d027041ee8e0df7420869c276a9db]: Sch. 19 para. 2(2)(3) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](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-c63d0775f222668bee94b81efaab9105]: [S. 103A](https://www.legislation.gov.uk/ukpga/2009/10/section/103A) inserted (1.1.2023 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/4); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(d)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/d) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-c6b88b26da7fc65717da326b33228602]: Words in Sch. 55 para. 14(1) substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/b); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-c6e5a6cbff320ea7e643c8055a8ebc6f]: [Sch. 55 para. 15A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-c7f00f0ccafa4814269671c55f0e4cc5]: 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) Sch. 56 para. 15 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^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-c86c836305c114b53b63c614aeae8272]: Words in [Sch. 61 para. 17(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/b)
[^key-c8b3898a0690495c3aa8d30f761d9df2]: Sch. 55 para. 18 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-c903113c744998195b03066f273e5458]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) excluded (1.1.2023) by [The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298)](https://www.legislation.gov.uk/uksi/2022/1298), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/1298/article/1/2), [2](https://www.legislation.gov.uk/uksi/2022/1298/article/2)
[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](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-c9f9474a755e47a34f59d6318fc80b4a]: S. 94(16) substituted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/6)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/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-cab829dc062e70fdeb103687d8028f17]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-cb755545b67cc01df16ded4b2fdb02ad]: Sch. 55 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-cbd28575a7b72d90b56a66db8e75192c]: Sch. 55 para. 24 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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)
[^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-cdc73c0ebd9b31e02930605779bd5fc6]: Sch. 55 para. 21 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/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-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-cec7d87b5c44ed2aa64f56b04a6341bf]: Words in Sch. 55 para. 17A(1)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 169(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/169/6)
[^key-ceddda0b75de236e13338ca80855efe1]: Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-cef971894b6beef6785d19ea90e0dbb6]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^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-d0e298d3b59cb625362a75bbd821bec3]: Words in Sch. 55 para. 14(1) substituted (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. 8](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/8); [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-d13d007204cb1bcf643312078405c8c2]: Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-d15a0f20ff75c1e355be0a5e0be40883]: S. 108 applied (with modifications) by S.I. 2003/2682, reg. 203(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029)](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-d26c8875d89c9060b54913950ddb0ebd]: [Sch. 56 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d33c6fda07b4dd01e0df52ab6fe3a378]: Sch. 55 para. 24 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](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-d3e530b66c150ea3bcc626e32bccd937]: Sch. 19 para. 14(3) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(3)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/3)
[^key-d429dd3969cac2fa34da6309d1151186]: [Sch. 54A Pt. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/part/2) inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 4(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/4/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-d456a49ecf2f6fee0125c5ff02803db0]: 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) Sch. 55 para. 25 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/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-d4875ccac03f672ef07fbe684a516b11]: [Sch. 55 para. 13B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d4a106b487e6c8a728e6c2e4e16a6434]: Words in Sch. 56 para. 5(2) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(13)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/13) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d4ec9487c0545ccade0ad989d183e038]: 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) Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d5190a069779ade738f3dd36965d00d0]: Sch. 51 para. 34 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](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-d5baedc9972a13d05966db70a895c66f]: Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-d61b3874cecddf7e63c0a71689f645d3]: Words in Sch. 61 para. 1(1) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(2)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/2); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-d6658a6c7df160affb4ef5f0f27c5ff7]: S. 94(4A)-(4D) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/2)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-d72f913c4bcf81511cd199555e110ccc]: 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) Sch. 55 para. 18 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^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-d98c9adc8c40b35c200af8b61002347a]: Words in Sch. 61 para. 11(2) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(c)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^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) 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-da7d51d490a4b2f7796313d62353eddf]: Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-dbf7d85485d143c9c08087e791bcd75d]: Words in Sch. 61 para. 18(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(e)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-dc387408179bc64d8923e6999eef91af]: Sch. 19 para. 3 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-dc7e3941a6c384bc5fc97cc3e1bd1d7a]: Sch. 61 para. 1(1A) substituted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(3)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/3); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-dcf2a6aedd72ae3f42bd51c57268f91c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3C inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/2)
[^key-dd244088d41ac20c74e477c4b1dff1a7]: Sch. 55 para. 25 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-dd43626a235dd4cfb0811aabce5c4fbb]: Sch. 35 para. 10(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](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-dd8f8274102d4aa9f251fdcac8127426]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied (with modifications) by [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4), [s. 11A(1)(3)](https://www.legislation.gov.uk/ukpga/1992/4/section/11A/1/3) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-ddd692254fd519724b2fe2c8146ba2a2]: Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^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-e11b479b85da75103fe583b97929fb43]: Sch. 55 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e156842095a51fa7f7a56ee9950baac2]: Sch. 35 para. 9(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](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-e157edd1d9e9fcd31d4fd04bd3e5df8a]: Sch. 55 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-e20102e16dac698dafeb1e0bdf78fbb8]: [Sch. 55 para. 13H](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13H) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e2507c22cf5e71e827e00907eaf62bc2]: Sch. 55 para. 26 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e2672893240e11959180c45cfdf07b1c]: Words in Sch. 55 para. 6B inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/7) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-e276f6624014861b94c2cfb88440476a]: [Sch. 55 para. 6AB](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AB) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e2ba23bd47d202d3ea41bddea14df25c]: Sch. 55 para. 14(2A)-(2E) inserted (in so far as not already in force and with effect in accordance with reg. 2 of the commencing S.I. of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/5); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [regs. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2), [3](https://www.legislation.gov.uk/uksi/2017/259/regulation/3)
[^key-e2e4162bf6af6e36c974d9e3e58ded60]: Sch. 56 para. 6(8A)(8B) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](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-e36e16fe8da76f9792d5412753b37a35]: Words in Sch. 55 para. 6A(2)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e388af2abf84a6749345ace4de54332a]: [Sch. 54 Pt. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/part/2A) inserted (1.1.2023 for specified purposes) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 3(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/3/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-e38ef460b2f90c4c20b0dfcb98445ca2]: Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-e3e63014a56f1e38bb829afe06cfd2bc]: Sch. 55 para. 24 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/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-e419bc505c54beb4d295b107ffb623a3]: Sch. 55 para. 20 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e427fd4d2974202b4d5a656f268960ad]: Sch. 22 para. 11(1)(b)(3) having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-e444f6563716d84ba230aba2ca73412a]: Sch. 55 para. 6A(A1)(1) substituted for Sch. 55 para. 6A(1) (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/2); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e45319026f5854bc193b307547bb2619]: Words in Sch. 55 para. 6(4)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](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-e4989578e8fcda2c63312728ae86be37]: Sch. 55 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-e5a6eb1ea12c5aec48064bddce73f497]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZZA inserted (with effect in accordance with [s. 38(9)-(12)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/9) of the amending Act) by [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [s. 38(7)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/7)
[^key-e5beab2bd9d6711fded9d065e114a0a9]: Words in Sch. 55 para. 1(4) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](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-e670b3f7dc39378e9607c0825323cbe6]: Sch. 55 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^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-e6bd9b8260a128c2d3cc9906e7086e3d]: Sch. 55 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e6e3d823d410d048c5d199d002cdabec]: Sch. 51 para. 36 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](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-e7188b0584cdc55538f1cf975e01e5da]: Sch. 55 para. 21 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^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-e79f03c57ebac5f60957414e109657e2]: Words in Sch. 56 para. 4(1) substituted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 8 para. 7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/8/paragraph/7)
[^key-e7e782eaa7457ac06e76092c9520eacb]: [Sch. 56 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e828611dac0539a5f8355ea7110679b5]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11GA inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 8](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/8), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/2)
[^key-e89ff76760c061575dc42d6d2f056a47]: [Sch. 56 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/11) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e8f72ce3f6c22c70790740c901b16b92]: Sch. 51 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](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-e95706672b73ff0cf126fc9e2985b656]: [Sch. 55 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/22) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e96f3aae620e295d89a5709e297d5fe3]: [Sch. 55 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e9b45de54b7cc707842cf4854e5f27ad]: Sch. 55 para. 14 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](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-eba35419b6f13e78ed2c9ff446833a8b]: S. 102 modified (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 4(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/4/9), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^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-ec3524db602b9fff71d4ec33202fd9dd]: 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) Sch. 56 para. 11 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-ec3acf2584b2503876e520647aa979a5]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/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-eddf7872300c777d778e8e8e2b255d9a]: 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) Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-ee51981f22cd88923130d738ec6fbb23]: Sch. 55 para. 14(A1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/2); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/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-ee5caf478c0cd0498bbb32187adc9e2a]: Sch. 19 para. 13(a) omitted (6.4.2014) by virtue of [The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819)](https://www.legislation.gov.uk/uksi/2013/2819), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/1/3), [41(d)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/41/d) (with [reg. 32](https://www.legislation.gov.uk/uksi/2013/2819/regulation/32))
[^key-ef0f0158f75c77d48c92d0bd6ee4e870]: [Sch. 55 para. 13F](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13F) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-efc4f24cce340a610dd7590673b315df]: S. 94(10)(c) and word inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/b)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-eff6974d4d9639c8b0d9609dfc9ebcc3]: 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) Sch. 56 para. 4 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-f005c58e6d450bd19cf4a8d4110d39e2]: Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-f031b0ac9c6797d83703a1ecab0d18b8]: [Sch. 22 para. 11(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/11/5) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-f0f9340ca673a7771ed3794968bd6f54]: [Sch. 55 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/24) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/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-f13d2a170a0863942fd3890a38f3e2b4]: Sch. 55 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-f1c17b5677695989d4a53a03cfa4147b]: Sch. 55 para. 20 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](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-f22227d84aa534b6910135e32ccfa150]: Sch. 55 para. 19 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) Sch. 55 para. 19 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-f26e59ecd10737568decd7622e539357]: S. 69 omitted (with effect and application in accordance with s. 22(8) of the amending Act) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 22(7)](https://www.legislation.gov.uk/ukpga/2015/11/section/22/7)
[^key-f2b67ee5a3159f5fa35a0eb3111a594f]: [Sch. 61 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/a)
[^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-f3a41a5d20f9b59bab26356b004c07bc]: Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-f3e4c888f1108cb50a85817418d8238b]: Words in Sch. 33 para. 9(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](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-f46aacfcc6614405cd866877c53e30e4]: Sch. 55 para. 23 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f4dfdb0abab0ad565bc198cf4aeefbdc]: Sch. 50 para. 21 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f56a8c0c24f12646e0004cbca59ac527]: [Sch. 55 para. 13J](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13J) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-f5f140a2ccd075f1842fd212b8a6db4a]: 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) Sch. 55 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f5f6c07fbf5c7c129ee76139991971c4]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-f63baec452cba54dc1aeb43d5b9825d0]: [Sch. 56 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f6e25cf17275f6ebc746b586386e7a00]: 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) Sch. 56 para. 5 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-f6f1abda48f348a3694ec04129b963bd]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table substituted (with effect in accordance with [Sch. 2 para. 32(1)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/32/1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/2)
[^key-f71c3dfcf0461ff21a71cff5c4964e1d]: Sch. 50 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](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-f7952cc700f1e65b0c37019cb5942dab]: [Sch. 55 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-f7e0418dc7469d0845168af2c309a67a]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-f7ee949b3f5407b32bf6c3237f427fe6]: [Sch. 56 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^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-f86c003f6a1702d61303277ae2ae2d17]: Words in Sch. 61 para. 12(1)(b) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-f8f5db45fbb94187b876182e9ec8c9b1]: Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-f90217e417f637a9415971ed9d269587]: Sch. 54 para. 9D and cross-heading inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037)](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-fa096c4045e74301d2203a6fd82b2297]: Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fa23b611812d8991ae73c264b77db910]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [80(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/80/1)
[^key-fab54824f777f9b129edf6649ef8a048]: Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/b) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-fafc23ac8fe834fa7129bfa2947d40c8]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-fb7a7c0b72abc5201a49c9250a2eb317]: Words in Sch. 55 para. 15(5) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](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. 9(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/a); [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-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-fd9235d362605a185e91f263677dc270]: Sch. 55 para. 19 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fdcbef59dd4af3cb81411d8552d4b704]: Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(3)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/3)
[^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_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_12b66c8d-4038-4b65-e5b5-6afc3d1359e4]: Sch. 21 para. 9 omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^M_F_13d98b67-ee85-47a9-9ac4-e344a1c2acc3]: Words in Sch. 61 para. 6(1)(a) substituted (with effect in accordance with [s. 29(4)](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_2625a572-f492-4201-eb41-13bc97b42f03]: Words in Sch. 54 para. 12E(2)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(3)(b)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_265953ad-ecc7-4bce-d835-1fe8c872e7e9]: Sch. 55 para. 15(3) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](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_2f6deb6f-bbbd-45aa-e9ad-b7bd18fc9bdc]: Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/3)
[^M_F_306a4b21-bbca-48ee-8fa6-f14cb0d8faca]: Sch. 53 para. 11D and cross-heading inserted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/12); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_33b99092-0d8b-4de4-e509-fd9ba08fcf7e]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/2)
[^M_F_383becb0-93c6-4c69-b6d3-b6b61f173d89]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 49 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/49/paragraph/7)
[^M_F_3a2a47fb-60e9-4601-bdb8-47a05f6e0e23]: Words in Sch. 61 para. 5(6) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](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_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_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_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
[^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-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_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_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-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) 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-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-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_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_962463c5-450d-4535-d105-7d4a3dceda3a]: Words in Sch. 54 para. 12E(1)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(2)(b)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/2/b); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^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_b746a56b-203c-4da6-8fb9-fa64ffc42c9e]: Words in [Sch. 54 para. 12E(1)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12E/1/b) substituted (retrospective to 1.1.2023 immediately after [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 29](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29) comes into force) by Finance (No. 2) Act 2023 (c. 30), [s. 336(2)(a)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/2/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^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_c85c622d-a31d-4e5b-9b5a-550ad78c187e]: Sch. 55 para. 15A inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 12](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/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_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_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)
[^key-896ecd90692b29400f3442201e0939c6]: Sch. 19 para. 4 omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^key-20cc02c73346f576da842b09b596f198]: Sch. 19 para. 13(b) omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^key-eba35419b6f13e78ed2c9ff446833a8b]: S. 102 modified (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 4(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/4/9), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^key-ee5caf478c0cd0498bbb32187adc9e2a]: Sch. 19 para. 13(a) omitted (6.4.2014) by virtue of [The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819)](https://www.legislation.gov.uk/uksi/2013/2819), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/1/3), [41(d)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/41/d) (with [reg. 32](https://www.legislation.gov.uk/uksi/2013/2819/regulation/32))
[^key-672032dc90c920f96d1e4dfc580a78d0]: S. 101 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1) S. 101 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^key-07ea4db4e5e8fb8048b7ed46adedcc40]: S. 102 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^key-29f018a777a34d908b77375af0d1e330]: Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 226(7)](https://www.legislation.gov.uk/ukpga/2014/26/section/226/7)
[^key-43db92cbc7182fdd95a3d5a5f5816859]: Sch. 55 para. 17(2)(c) and word inserted (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 33 para. 5](https://www.legislation.gov.uk/ukpga/2014/26/schedule/33/paragraph/5)
[^key-ae7f88039cc3f9dcfe5da601be80ed94]: [S. 124(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/124/2/c) substituted (1.8.2014) by [Co-operative and Community Benefit Societies Act 2014 (c. 14)](https://www.legislation.gov.uk/ukpga/2014/14), [s. 154](https://www.legislation.gov.uk/ukpga/2014/14/section/154), [Sch. 4 para. 147](https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/147) (with [Sch. 5](https://www.legislation.gov.uk/ukpga/2014/14/schedule/5))
[^key-c34fac15f48c7e7a09fbe3788aad9335]: Sch. 55 para. 6C(5)(7)-(9)(11) in force at 11.9.2014 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(a)
[^key-52f0812ee8f1eada24a9abc9e192a49c]: Sch. 55 para. 6B in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^key-06e02886b67fe10bc2dda8155be3d24a]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [Sch. 4 para. 21G](https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21G) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397)](https://www.legislation.gov.uk/uksi/2014/2397), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/1/1), [3(5)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/3/5))
[^key-c0c8b5e0e8b7b84d3748ad8f1a771096]: 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) Sch. 55 para. 12 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-8baf2c6b51fe658bc9340e09c0334e7c]: 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) Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-c8b3898a0690495c3aa8d30f761d9df2]: Sch. 55 para. 18 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-85580b0e211116af3d911bfe9055cb39]: Sch. 55 para. 20 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-cdc73c0ebd9b31e02930605779bd5fc6]: Sch. 55 para. 21 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-e3e63014a56f1e38bb829afe06cfd2bc]: Sch. 55 para. 24 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-d456a49ecf2f6fee0125c5ff02803db0]: 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) Sch. 55 para. 25 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-9233d941705e47d4098cad1f6d0b54c7]: Sch. 55 para. 27 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-83b996d9e81354f98b59db615557621c]: 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) [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), [art. 2](https://www.legislation.gov.uk/uksi/2014/3346/article/2))
[^key-abfc2265742293d6c4f80e2417255792]: 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) Sch. 56 para. 3 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-eff6974d4d9639c8b0d9609dfc9ebcc3]: 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) Sch. 56 para. 4 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-f6e25cf17275f6ebc746b586386e7a00]: 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) Sch. 56 para. 5 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-5a6100206d9d8910dbf1187524f29b25]: 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) Sch. 56 para. 6 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-81ba400fab507025ed210b8a918a8fe1]: 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) Sch. 56 para. 10 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-ec3524db602b9fff71d4ec33202fd9dd]: 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) Sch. 56 para. 11 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-22cfc039bc8889bed61eef5b5005ed45]: 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) Sch. 56 para. 14 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-c7f00f0ccafa4814269671c55f0e4cc5]: 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) Sch. 56 para. 15 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-6af40172ed049b3b96498016b2ef87b3]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-138de165e79eb07eb7930dd797d53c8f]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-f5f6c07fbf5c7c129ee76139991971c4]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-ad59d9c927ac56ddb0f6c42ad841e045]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-dd8f8274102d4aa9f251fdcac8127426]: S. 101 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-47a423813e62a9ac12f5f6cfce990540]: S. 102 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-4ebfa9a441fa88f83ca58bf7af2b1b89]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/4/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-39da5b4bd1e8f23ebec0d9729f553917]: S. 101 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-c364e335315752da1d61e24300aee84c]: S. 102 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-49c58f215a11f43f3559a6c5dcfa1032]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 7](https://www.legislation.gov.uk/ukpga/1992/7), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/7/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^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)
[^key-d61b3874cecddf7e63c0a71689f645d3]: Words in Sch. 61 para. 1(1) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(2)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/2); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-d98c9adc8c40b35c200af8b61002347a]: Words in Sch. 61 para. 11(2) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(c)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-58caae7b4c643f4f5a99248d000086ae]: Words in Sch. 61 para. 19(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(f)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-dbf7d85485d143c9c08087e791bcd75d]: Words in Sch. 61 para. 18(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(e)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-12fe6763c29ebb67b1ff511d905a216f]: 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) Sch. 55 para. 17 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-d72f913c4bcf81511cd199555e110ccc]: 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) Sch. 55 para. 18 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-f22227d84aa534b6910135e32ccfa150]: Sch. 55 para. 19 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) Sch. 55 para. 19 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-75f6a45a76274dfdea6cbab87fea64f0]: 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) Sch. 55 para. 26 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_F_f175286a-67ba-48c3-f78d-01bdd29d3538]: Words in Sch. 54 para. 12E(2)(a) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(3)(a)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/3/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_I_00f7f613-3c37-412d-8b14-ac1aa305ae93]: Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^M_I_016f8636-9fb4-4f97-f2d1-660adc258e1b]: Sch. 55 para. 23 in force at 17.7.2013 for specified purposes by [2013 c. 29](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) Sch. 55 para. 23 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_0632f6b4-8acb-46c0-e48f-0df2e8c9aed4]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_0695f34a-c180-4322-9268-c122c5b5220b]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_0edec779-e53a-406e-928d-494a116ecf6f]: Sch. 55 para. 17B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_12a26b57-8e24-4c49-a260-34e5e44bcdf9]: Sch. 54 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_175afd4e-34ee-4719-d22f-d8393bc834ba]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_1a82aed6-18ec-435a-acc9-2cb022936f5f]: Sch. 55 para. 6AA in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_1b41b35a-dd18-437b-f73e-82fb42e2eab0]: Sch. 53 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^M_I_205b3e9b-20df-4264-e778-7f4865077907]: Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](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_22ff7cc5-7a53-4e71-efff-8d4f10b3811e]: 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) Sch. 55 para. 20 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_29017a8f-2cb9-4056-b2a0-336b4668e240]: Sch. 54 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](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_2c3f5257-ca68-41fa-f68c-d383ce11d222]: Sch. 55 para. 6D in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_2c9ec93f-29ff-4b17-9aa0-3bbf05a72cb4]: Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_468622d3-d318-4632-a2c5-a1dd0cbb3df1]: Sch. 53 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_5151e2ae-c747-4855-a404-1bac79f35226]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_543ffe60-2475-4f1c-83ee-3dfe34006c02]: Sch. 55 para. 15A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_5bc92081-56a2-4d79-90e3-f5fef2c3729b]: Sch. 55 para. 24 in force at 17.7.2013 for specified purposes by [2013 c. 29](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) Sch. 55 para. 24 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](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_6d05277e-3532-445f-a838-04c4ebb2afa4]: 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) [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_6e0a1813-75f5-4ff8-8785-2cb7575b3b9b]: Sch. 55 para. 6AB in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_6f339918-d088-4182-913e-d4e7756f8941]: Sch. 55 para. 6AA in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_7097fce9-351d-4d5c-b9d6-b71a35e10136]: Sch. 55 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](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) Sch. 55 para. 16 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_7152c480-4004-4da7-92e6-7ce02aca8317]: Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_72811f31-2962-42d5-c5a5-45900e99b87d]: Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_77226449-4177-4522-c90f-1828a19d40a7]: Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^M_I_80ad254f-007f-4836-c47f-c71efd9b58fb]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_87372816-5746-4a2b-c289-db301e0e8b53]: Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^M_I_89d13cbc-5e69-4c6b-e032-c2a7b1a3c8ad]: Sch. 55 para. 6AB in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_9fcca5d1-020a-4dd6-add3-ddb3cbf8c038]: Sch. 56 para. 2A in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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_a3f59680-7893-4dda-b7f9-217899e5ee37]: Sch. 55 para. 15A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_a5385095-b91f-419a-960f-dde68568f6bf]: Sch. 54 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/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_abd2df2e-4b07-4bc7-e7e4-f8bc4161b6c2]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_ace61229-871f-4165-e90d-4294b337ebfc]: Sch. 55 para. 6D in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_aff1e480-16e0-4a03-b615-12d3586dc3b2]: Sch. 55 para. 6A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_b0145e62-b292-426a-a3a7-0ae131457677]: Sch. 54 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_b0a094ee-8d82-4d30-bc54-ee9d49e6fc69]: Sch. 55 para. 6A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_b3df1818-b2f9-4922-a92e-6060df603ee1]: Sch. 54 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^M_I_baf5dfc9-6a8a-413f-d70c-756d936f3158]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_c4fabcc3-bfa9-486c-ffe8-c4ca290bc419]: S. 102 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_cb13bd7c-a70c-4663-9d60-f78d13867e5c]: Sch. 55 para. 27 in force at 17.7.2013 for specified purposes by [2013 c. 29](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) Sch. 55 para. 27 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_cb25fc3d-90e0-4b35-b9bb-381f7338a543]: Sch. 55 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](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) [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_cbcde903-6845-481b-e7cc-a45de4f43454]: Sch. 55 para. 6B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_ce60c7ec-f224-415c-a472-d8734e0f3563]: Sch. 53 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_d4f7c2c5-5988-4698-f3d7-7af9df1afd94]: Sch. 55 para. 6C in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_d6be6fe8-68d6-45bb-c73d-019e30835d50]: Sch. 55 para. 6C in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_d845988c-09dd-4394-b483-140827266f3a]: Sch. 55 para. 17B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_dd60563f-7ae8-4a1e-c3ff-dbeadb4d91e3]: S. 101 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/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_e5b6cb6e-fb55-439d-a578-0c78de96969a]: 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) Sch. 55 para. 22 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_e91412d0-c50b-4686-8fb6-3b850cd26688]: Sch. 54 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_ecb7040f-8169-49c8-904a-317588914647]: Sch. 55 para. 6B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_ed2e5495-6fde-430c-f533-d92f26e93bd6]: Sch. 55 para. 6D in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_f504cee0-6d3e-4353-e487-1bc22482af7d]: Sch. 53 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1)
[^M_I_f916d4e5-bd4a-4e05-a63d-36037f4ff296]: Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^M_I_fb82a6dd-d26c-4abc-8ac9-3e2604e61d61]: Sch. 53 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^M_I_fc7ec7cd-3c9f-4a20-dbc0-8a7fec03974a]: Sch. 53 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_fd9e4be0-02a6-4e16-c687-c5461990acd6]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_fdb276cd-e00d-4f8b-93ae-60b6deff981c]: Sch. 55 para. 6C(1)-(4)(6)(10) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_ed2e5495-6fde-430c-f533-d92f26e93bd6]: Sch. 55 para. 6D in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_7097fce9-351d-4d5c-b9d6-b71a35e10136]: Sch. 55 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](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) Sch. 55 para. 16 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_22ff7cc5-7a53-4e71-efff-8d4f10b3811e]: 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) Sch. 55 para. 20 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_6d05277e-3532-445f-a838-04c4ebb2afa4]: 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) [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_e5b6cb6e-fb55-439d-a578-0c78de96969a]: 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) Sch. 55 para. 22 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_016f8636-9fb4-4f97-f2d1-660adc258e1b]: 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) Sch. 55 para. 23 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_5bc92081-56a2-4d79-90e3-f5fef2c3729b]: Sch. 55 para. 24 in force at 17.7.2013 for specified purposes by [2013 c. 29](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) Sch. 55 para. 24 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_cb13bd7c-a70c-4663-9d60-f78d13867e5c]: 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) Sch. 55 para. 27 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-f26e59ecd10737568decd7622e539357]: S. 69 omitted (with effect and application in accordance with s. 22(8) of the amending Act) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 22(7)](https://www.legislation.gov.uk/ukpga/2015/11/section/22/7)
[^key-67833bede17bbb792fdae8c2a51e9b66]: Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [Sch. 7 para. 59(1)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/59/1)
[^M_F_383becb0-93c6-4c69-b6d3-b6b61f173d89]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 49 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/49/paragraph/7)
[^key-03d4ee98cf33ea3b41170e605a525bea]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZB inserted (with effect in accordance with [s. 116(1)](https://www.legislation.gov.uk/ukpga/2015/11/section/116/1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/2)
[^key-fdcbef59dd4af3cb81411d8552d4b704]: Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(3)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/3)
[^key-2c3568677b34b4e8e6d54f24e6791032]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 7](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/7), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/2)
[^key-e828611dac0539a5f8355ea7110679b5]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11GA inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 8](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/8), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/2)
[^M_I_dd60563f-7ae8-4a1e-c3ff-dbeadb4d91e3]: S. 101 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_c4fabcc3-bfa9-486c-ffe8-c4ca290bc419]: S. 102 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^key-9e4cbbbaa425d684f82838a2bd84f8ef]: [Sch. 21 paras. 1-3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/1) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^key-4a7989ee9956861d11375ec2180fab4e]: [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/7) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^M_F_12b66c8d-4038-4b65-e5b5-6afc3d1359e4]: Sch. 21 para. 9 omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^key-e5a6eb1ea12c5aec48064bddce73f497]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZZA inserted (with effect in accordance with [s. 38(9)-(12)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/9) of the amending Act) by [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [s. 38(7)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/7)
[^key-a6a0ecaefc1f650e74d0df984608e197]: Sch. 55 paras. 6AA, 6AB inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 17](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/17); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e444f6563716d84ba230aba2ca73412a]: Sch. 55 para. 6A(A1)(1) substituted for Sch. 55 para. 6A(1) (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/2); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-2c2ffa3d14c9c00ac83502abcefbe6af]: Sch. 55 para. 6A(4A)(4B) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(5)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/5); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e36e16fe8da76f9792d5412753b37a35]: Words in Sch. 55 para. 6A(2)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-0d85d27e5a7843aa3d47fc8ebc31ae11]: Words in Sch. 55 para. 6A(2)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-af3e2940e478804720044c8cf560ccb2]: Words in Sch. 55 para. 6A(3)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-75f34b56c15437c20b3ba901e748b3bc]: Words in Sch. 55 para. 6A(3)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-5247f98bbfce9f4a88ff1bd7b1d1917b]: Words in Sch. 55 para. 6A(5) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(6)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/6); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-34365060392459197edc8fe69d743f57]: Words in Sch. 55 para. 6A(6)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(7)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/7); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-6dfbb3c8731ec6bf71f26ce341988c71]: Sch. 55 para. 6A(8) omitted (with effect in accordance with art. 5(2) of the commencing S.I.) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(8)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/8); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-5d609dd86871b98f7201b9e68ecff027]: Words in Sch. 55 para. 6A(9) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(9)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/9); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-7d8b642a29fd9c4c4e97ec4d31f886a0]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [46](https://www.legislation.gov.uk/uksi/2016/606/regulation/46)
[^key-6216244a3c8ca313040401e830b5cda4]: S. 103 applied (with modifications) (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/1)
[^key-877edd667a0db871157ca6452647b58b]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/3)
[^key-4a52509b49a0377a70824f55c4f0763b]: Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [50(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/1)[(2)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/2)
[^key-917654619c3d5945deafe3008eb805ed]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [68(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/68/1)
[^key-fa23b611812d8991ae73c264b77db910]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [80(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/80/1)
[^key-1d8c80c212f7925eb01cd8021adc0738]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [85(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/85/3)
[^key-01eb915fff54b522372623523a97b65c]: Sch. 55 para. 1 excluded by [Taxes Management Act 1970 (c. 9)](https://www.legislation.gov.uk/ukpga/1970/9), [s. 12ZBA(7)](https://www.legislation.gov.uk/ukpga/1970/9/section/12ZBA/7) (as inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 91](https://www.legislation.gov.uk/ukpga/2016/24/section/91))
[^key-3a781910436aa7e66f806469401240e1]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-020793f540ed3bad7414d7fab9993ab7]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-05e13a2f3634999e23f241214532fe60]: Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-b622c9a8b095d16d83874ad9f438d9c0]: 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) Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-51c12f1b3def96f66485f8f258996674]: Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-da7d51d490a4b2f7796313d62353eddf]: Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-065d4caf1cdcf82c953976b2396c3fea]: Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-a4b3254da5225ad14f69736081ddac01]: Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-3a0bf0f2d44598337022a4f3c7d9eb9e]: 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) Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-886eb5ea08c61cf29fa441e4a0349bd9]: 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) Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-c360bf289589c64fba9b8d7c4f0c8180]: 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) Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-f3a41a5d20f9b59bab26356b004c07bc]: Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4415f2a644856d13f2f4147a82eea78e]: Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-eddf7872300c777d778e8e8e2b255d9a]: 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) Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d4ec9487c0545ccade0ad989d183e038]: 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) Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-58580eee9385e599cfb83ee5487635b9]: Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5355a78ed26c4faf60e381653bc565e4]: Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-3750db9189e7601fb54a62ee0827bf48]: 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) Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5a19f8ec17c671fccdd8d6f751a1382c]: 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) Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-73bf8f800ccf83a91a907eb9e76aa5ea]: 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) Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-78fe3af9de95f81818556167cdd509e3]: Sch. 19 para. 6(3)(4) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-7b15a66046eb714da36e49d0219d9d7b]: Sch. 19 para. 6(2)(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-aa8bcd861dd68e216e5558853467e40a]: [Sch. 2 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/21) omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 4(14)(c)](https://www.legislation.gov.uk/ukpga/2016/24/section/4/14/c)
[^key-4012246ba17734408c7317561c9da6f3]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4A inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(10)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/10) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-c57d027041ee8e0df7420869c276a9db]: Sch. 19 para. 2(2)(3) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-dc387408179bc64d8923e6999eef91af]: Sch. 19 para. 3 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-4296796bb691d7c58eb93e976ad6fadc]: Sch. 53 para. 6 cross-heading omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/b)
[^key-91265b98f603fe237b2a49b594e42b33]: Words in Sch. 55 para. 6B cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(8)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/8) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-7c479d9a103ed6490cda2ffc137728dc]: Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(15)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/15) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5229a54c353e1d0c9b181e7cd2534e41]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 1A inserted (with effect in accordance with [s. 167(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/167/2) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 23 para. 9(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/23/paragraph/9/2)
[^key-fab54824f777f9b129edf6649ef8a048]: Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/b) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-63e7c18c2851bd0c9ab6ef0b675aac27]: Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/a) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4a87412e9d604306190e8a417cc32991]: Words in Sch. 56 para. 5(1) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(12)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/12) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d4a106b487e6c8a728e6c2e4e16a6434]: Words in Sch. 56 para. 5(2) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(13)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/13) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-596e2bf7c108bcd429cffe157ddbffb5]: Sch. 19 para. 5 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-888f7301a77074225769ec32dad514ed]: Sch. 19 para. 7 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-198925ddde260182e447bb74b7d240fe]: Sch. 19 para. 9 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-0e651c68c3e22a9c7c540237a24504b9]: Sch. 19 para. 10(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-90ccd0bf0ec3de1dcd513e2a60baa55e]: Sch. 19 para. 11 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-6030463c3b607873eb74436bb54712a2]: Sch. 19 para. 12 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-ba046b1dbc7f880741de5b96393540d2]: Sch. 19 para. 13(c) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-d3e530b66c150ea3bcc626e32bccd937]: Sch. 19 para. 14(3) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(3)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/3)
[^key-cec7d87b5c44ed2aa64f56b04a6341bf]: Words in Sch. 55 para. 17A(1)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 169(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/169/6)
[^key-600316132b72ed840a58b305f3fe6d1c]: Sch. 53 para. 6 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/a)
[^key-3e0b73d186b318c57df5d7e0b44cc713]: Sch. 54 para. 14(b) and preceding word omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/6)
[^key-1d80b5030cc57cd1fea238a8fd8689ce]: Words in Sch. 55 para. 1 Table inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/6) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-e2672893240e11959180c45cfdf07b1c]: Words in Sch. 55 para. 6B inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/7) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-31d03477637f08e8351109dc62ebb180]: Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(14)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/14) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-e2ba23bd47d202d3ea41bddea14df25c]: Sch. 55 para. 14(2A)-(2E) inserted (in so far as not already in force and with effect in accordance with reg. 2 of the commencing S.I. of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/5); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [regs. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2), [3](https://www.legislation.gov.uk/uksi/2017/259/regulation/3)
[^key-d6658a6c7df160affb4ef5f0f27c5ff7]: S. 94(4A)-(4D) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/2)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-8a4d83e3aa0632e93b5faaa68e40954f]: S. 94(6A) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(4)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/4)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-3f4fa59b58747dc1e0d022caddcffc10]: Words in s. 94(6) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(3)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/3)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-467115dc243d60e81aac3f67a00a83c1]: S. 94(10)(aa) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-efc4f24cce340a610dd7590673b315df]: S. 94(10)(c) and word inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/b)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-048c8b41575f0b2590cecb8984d3c312]: Word in s. 94(10)(a) omitted (1.4.2017) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-c9f9474a755e47a34f59d6318fc80b4a]: S. 94(16) substituted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/6)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-ee51981f22cd88923130d738ec6fbb23]: Sch. 55 para. 14(A1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/2); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-76fc706fccc43a04d75e00b0eb09b1db]: Sch. 55 para. 14(1A)(1B) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(4)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/4); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-a30092df2b9b40eeabf892cb186c2594]: Sch. 55 para. 14(5) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/6); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-54463dc55f40d6cdb79178271fa86942]: Words in Sch. 55 para. 14(1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/a); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-c6b88b26da7fc65717da326b33228602]: Words in Sch. 55 para. 14(1) substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/b); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-07fc0a1a97b4fc734204850057ff7b0d]: Sch. 55 para. 15(2) Table substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^M_F_c85c622d-a31d-4e5b-9b5a-550ad78c187e]: Sch. 55 para. 15A inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 12](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-867ca15ebe06961fbc8f5a91147e22d2]: Sch. 55 para. 17(2)(d) and word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 165(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/165/2), [Sch. 22 para. 20(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/22/paragraph/20/5); [S.I. 2017/277](https://www.legislation.gov.uk/uksi/2017/277), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2017/277/regulation/2/b)
[^key-ae2518f5b2d10856e16abd1a4e090809]: S. 101 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-c2b4fde089374e43c877091f2cb65981]: S. 102 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-4b0c0d790bc7e6c53b6d258dd9858a54]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-9a7fe475d68eb5a1cc0cd25f229c7ed2]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(3) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-b4ef97dabc48e6f5eba6e128084e98aa]: S. 45(2)(c) omitted (with effect in accordance with Sch. 5 para. 5(1) to the amending Act) by virtue of [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2017/10/schedule/5/paragraph/2)
[^key-29465be3e846b8d315f1650da0a78d87]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/20)
[^key-47d794e3a1c73e725f295c3d13eef28a]: [Sch. 22 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/8) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-f031b0ac9c6797d83703a1ecab0d18b8]: [Sch. 22 para. 11(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/11/5) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-5a50a074b73ce2c9e334b99134fab6bb]: S. 101 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^key-11e301ec75ef61e6a5f12875c5d806a8]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^key-12a6ce33e8bc46f8a08ad4346fa40fc3]: S. 102 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-a879b7b5a4a9be0ee90ffe1df2b62442]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-dc7e3941a6c384bc5fc97cc3e1bd1d7a]: Sch. 61 para. 1(1A) substituted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(3)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/3); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-ab63db91555a937c7305cd58cf549834]: Words in Sch. 61 para. 5(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-019dbab8b6f1163301c7b6336b68fd5c]: Words in Sch. 61 para. 6(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-f86c003f6a1702d61303277ae2ae2d17]: Words in Sch. 61 para. 12(1)(b) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-3ca13315c01db76d3a118d751b046b81]: Words in Sch. 61 para. 18(5) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-fafc23ac8fe834fa7129bfa2947d40c8]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-1475c4c55c8967ab68895760e0c3a19c]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b7ddf2d08cd4767aa1bb6df4debf635b]: [S. 107(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-01c750bed29531d9647d23c6d39f9f4f]: [S. 107(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-7899c6e3122f626f548064ff58c629a5]: S. 101 applied by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), reg. 10(6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-6a6637db5be88cecbcd1dc029bf96f1d]: [S. 103](https://www.legislation.gov.uk/ukpga/2009/10/section/103) applied by [The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)](https://www.legislation.gov.uk/uksi/2005/3448), [reg. 10(6)](https://www.legislation.gov.uk/uksi/2005/3448/regulation/10/6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-a1495a2693c9735f49fc860a2299e35d]: S. 101 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^key-0bb619857581a0d1ab1ff5bd4def7a67]: S. 102 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^key-15d18e8b3c424efe78b224dd0cc5f1fd]: Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-c36430005611c1697cbb9d777af45a11]: 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) Sch. 55 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4332165415b3cce4604f39a977dc86e2]: 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) Sch. 55 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4d3fe9b26c1ebe4adc2dd693366b5ebb]: 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) Sch. 55 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-b96035318129d7c78bbe737cc7e106e7]: 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) Sch. 55 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f5f140a2ccd075f1842fd212b8a6db4a]: 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) Sch. 55 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-b43102752dd7f23c84016bf703a194d9]: 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) Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-96769a594ced60974079c8b78cfe2fa5]: 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) Sch. 55 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-411b7e4f05b147e5a08ac2a287223090]: 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) Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-251d00e6e986c77b5866ad70b6cd2bae]: Sch. 55 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. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-503eb8297b770647ae8584f3ef1cdab4]: 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) Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-e670b3f7dc39378e9607c0825323cbe6]: Sch. 55 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-53e2f311b449ba398d35833ea851e1b2]: Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-992d4ef60ccaafa44cbf9c69a1ac86bc]: 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) Sch. 55 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-92dd5652572a923eeae5a6229abd26b8]: 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) Sch. 55 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-e4989578e8fcda2c63312728ae86be37]: Sch. 55 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-843fc6227d0838ff7ff2e88d6c7cf0c4]: Sch. 55 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-0deada387077fac892b0fc9e7f31094d]: Sch. 55 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5a6857053c0c857cad1dda64c45de6cc]: Sch. 55 para. 19 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-09499e87e4ec3cc2a4ad3cf161e8d6e3]: Sch. 55 para. 20 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-46aa8cb99f3454e0e5c98dd6533ac8dc]: Sch. 55 para. 21 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-7cf8c360d877a0de26c22a47c1225129]: Sch. 55 para. 22 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f46aacfcc6614405cd866877c53e30e4]: Sch. 55 para. 23 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-9faab2025f3c1e4f4f811773220dd64f]: Sch. 55 para. 24 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-3bdad27a8052e86074f67256aec24885]: Sch. 55 para. 25 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac220ae208fa2da59094eee83b627596]: Sch. 55 para. 26 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-77554b705c685b2c645010ba2f3670d9]: Sch. 55 para. 27 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-3c630ae690b16a609ea5a744caff5a7e]: Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-9198c9d2c0dbca708e92712a9bfea3b5]: Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-6e4b57e6fce5c8ff5f0a1b8519900256]: Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-56c72c3b9bac778e0e11d39ebef21969]: Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5e568d2f0d75a947575f262408e47a20]: Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ceddda0b75de236e13338ca80855efe1]: Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-25038fe441e09ba208cd019a62ba7435]: Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-6d8baea69695ea75b9d89ef4ca31f016]: Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-75567c55709b09c3c1c51c291b3e1172]: Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac7b664bb7024826e9e2558f372aedf9]: Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4450aa386bfca705077dbc451c796399]: Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-2b44cf81df9ffcdc7bf5ae94b1af2b12]: Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-63a8d53e3e686795d02a61b6e0efb057]: Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-15fb993467546793385cf270fb24c93b]: Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-625e7552c5ab32911658e09f835c0d3b]: Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-d13d007204cb1bcf643312078405c8c2]: Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-652e56e73b28af7f0352c99dff9e9fd1]: Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-57afd293a0b72afd3fd788e54e1876dd]: Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-9a51d3bb077e0ad615867b9e4dbefc06]: Sch. 53 para. 11C and cross-heading inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 7](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/7); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b7b245c8598716a66dd0ff09f8ed74c2]: Words in Sch. 55 para. 1 Table inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-965e5ce8df9865577e55121f5725f3b9]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11ZA inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(2)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/2); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^M_I_b0a094ee-8d82-4d30-bc54-ee9d49e6fc69]: Sch. 55 para. 6A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_6f339918-d088-4182-913e-d4e7756f8941]: Sch. 55 para. 6AA in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_6e0a1813-75f5-4ff8-8785-2cb7575b3b9b]: Sch. 55 para. 6AB in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_cbcde903-6845-481b-e7cc-a45de4f43454]: Sch. 55 para. 6B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_d6be6fe8-68d6-45bb-c73d-019e30835d50]: Sch. 55 para. 6C in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_2c3f5257-ca68-41fa-f68c-d383ce11d222]: Sch. 55 para. 6D in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_543ffe60-2475-4f1c-83ee-3dfe34006c02]: Sch. 55 para. 15A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_2c9ec93f-29ff-4b17-9aa0-3bbf05a72cb4]: Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_d845988c-09dd-4394-b483-140827266f3a]: Sch. 55 para. 17B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_7152c480-4004-4da7-92e6-7ce02aca8317]: Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_72811f31-2962-42d5-c5a5-45900e99b87d]: Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_9fcca5d1-020a-4dd6-add3-ddb3cbf8c038]: 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) Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^M_I_00f7f613-3c37-412d-8b14-ac1aa305ae93]: Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^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-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-24a533c7bfb965572946f4dc80609fc0]: Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e157edd1d9e9fcd31d4fd04bd3e5df8a]: Sch. 55 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-5a98276ab0ab46dcefada7c992828fc7]: Sch. 55 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-925977f403c105c988df1d0f375de346]: Sch. 55 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-1165b7b0a5ef7eb995146f417844071c]: Sch. 55 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-01e9c26ecba306d390901fa4547eea62]: Sch. 55 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fa096c4045e74301d2203a6fd82b2297]: Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e6bd9b8260a128c2d3cc9906e7086e3d]: Sch. 55 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-bebbe75d7f92da6d7ed700e36a231f56]: Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-9fc6c3db175781b643ce0dbccba1c74a]: Sch. 55 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-636cd4f1a2ab455a6fb60d069772c693]: Sch. 55 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-baa231ed0c244ff173ed8fadfada63b6]: Sch. 55 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-91d5b70cd3e2cf75bd381388f37bac6c]: Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-a5e56794f7e0aa905a5f2e6ccd08fe1d]: Sch. 55 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-f13d2a170a0863942fd3890a38f3e2b4]: Sch. 55 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e11b479b85da75103fe583b97929fb43]: Sch. 55 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-cb755545b67cc01df16ded4b2fdb02ad]: Sch. 55 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-8785e217b3eba807407512182a4c9842]: Sch. 55 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fd9235d362605a185e91f263677dc270]: Sch. 55 para. 19 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e419bc505c54beb4d295b107ffb623a3]: Sch. 55 para. 20 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e7188b0584cdc55538f1cf975e01e5da]: Sch. 55 para. 21 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-0d80e01dc5ab7a82d1d9eccb7772be73]: Sch. 55 para. 22 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-1451c5efae0cadf713abc7a55a9a51a5]: Sch. 55 para. 23 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-cbd28575a7b72d90b56a66db8e75192c]: Sch. 55 para. 24 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-dd244088d41ac20c74e477c4b1dff1a7]: Sch. 55 para. 25 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e2507c22cf5e71e827e00907eaf62bc2]: Sch. 55 para. 26 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-508ad4104eed670a91eeca2674e22ff8]: Sch. 55 para. 27 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-f8f5db45fbb94187b876182e9ec8c9b1]: Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-f005c58e6d450bd19cf4a8d4110d39e2]: Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3d06634926970c8605ef3f7484300f4a]: Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-d5baedc9972a13d05966db70a895c66f]: Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-1b734884e374371504b96ff4a02421dc]: Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-7742dd1ebdf6d4623a935f5f65403d26]: Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-56fa2aa1b70b871a979162d0d3c91156]: Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-b45870f33b61ccbb3e497e94a2618c7b]: Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-e38ef460b2f90c4c20b0dfcb98445ca2]: Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-aceda9065aedeeb31b19e5c4503aa527]: Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-ddd692254fd519724b2fe2c8146ba2a2]: Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-6fcfc27774d2e25a0d1bc4c70a01ce70]: Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-69fcbfcf8f439e60570fa4a40caa477c]: Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3ed6baf4ff78cc453e0ff9551b37f9f6]: Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-504ce33b6c10fe6165c1f99f007c620b]: Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-1c4d748decc2629a6672d5c588cfc1dd]: Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-b6cc3568e99c0a00bf6952dd1330d43b]: Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3dbb1ee8b37b6ccf383e4b7e7e6b5317]: Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-67453ce645d132be078bc575f1cf2bad]: S. 101 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-275c7d79a79aae96f2cf59f0c6b92096]: S. 102 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-633b7a6d4a9762ed1a0e904d2a315609]: S. 103 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-b4fcea68e828858f8be7886cc0706489]: Word in Sch. 55 para. 1(2) substituted (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. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/2); [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-6b5b1266bd38a263603299ac80659dfc]: Words in Sch. 55 para. 1 Table inserted (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. 2(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/4) (as amended (17.7.2014) by virtue of [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 21(2)(b)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/21/2/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-4433ff3161420a45442a544bff2681a6]: Words in Sch. 55 para. 1 Table inserted (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. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/5); [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-2de0f7094e3193036e1af2554e13ea01]: Sch. 55 para. 2 and cross-heading substituted (12.2.2019 for the purposes of soft drinks industry levy) 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. 3](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/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-d0e298d3b59cb625362a75bbd821bec3]: Words in Sch. 55 para. 14(1) substituted (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. 8](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/8); [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-fb7a7c0b72abc5201a49c9250a2eb317]: Words in Sch. 55 para. 15(5) substituted (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. 9(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/a); [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-78121b3fd81a082a737542336a04cb09]: Words in Sch. 55 para. 15(5) substituted (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. 9(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/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-3e4a295db3595ae8483eea07ebd35d12]: Sch. 55 para. 23(1) substituted (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. 11](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/11); [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-f6f1abda48f348a3694ec04129b963bd]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table substituted (with effect in accordance with [Sch. 2 para. 32(1)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/32/1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/2)
[^M_I_aff1e480-16e0-4a03-b615-12d3586dc3b2]: Sch. 55 para. 6A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_1a82aed6-18ec-435a-acc9-2cb022936f5f]: Sch. 55 para. 6AA in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_89d13cbc-5e69-4c6b-e032-c2a7b1a3c8ad]: Sch. 55 para. 6AB in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_ecb7040f-8169-49c8-904a-317588914647]: Sch. 55 para. 6B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_d4f7c2c5-5988-4698-f3d7-7af9df1afd94]: Sch. 55 para. 6C in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_ace61229-871f-4165-e90d-4294b337ebfc]: Sch. 55 para. 6D in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_a3f59680-7893-4dda-b7f9-217899e5ee37]: Sch. 55 para. 15A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_205b3e9b-20df-4264-e778-7f4865077907]: Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_0edec779-e53a-406e-928d-494a116ecf6f]: Sch. 55 para. 17B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-2f42911a624d84c6fb3fc5d66dab4e28]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/2)
[^key-571fe278cba5e40a941d44d9f1028ea6]: Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/3)
[^key-3c4afa205f1afa242f45483191ba599a]: Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/3)
[^key-dcf2a6aedd72ae3f42bd51c57268f91c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3C inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/2)
[^key-e79f03c57ebac5f60957414e109657e2]: Words in Sch. 56 para. 4(1) substituted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 8 para. 7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/8/paragraph/7)
[^M_I_77226449-4177-4522-c90f-1828a19d40a7]: Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^M_I_87372816-5746-4a2b-c289-db301e0e8b53]: Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-57d65dcce5258523f7fe874ef34700c7]: Words in [Sch. 61 para. 7(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/7/5) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(a)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/a)
[^key-2f81ab2fcdcbaf916e4770a22b0bffb1]: Words in [Sch. 61 para. 20(3)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/20/3/a) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(b)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/b)
[^key-2a5212e09b76d0a6bc80fb14d6f07960]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-cab829dc062e70fdeb103687d8028f17]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-ec3acf2584b2503876e520647aa979a5]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^key-b209ab79bc0e97beec9bc5d618696fcf]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^key-a5a195936b6bde6885c8bb65fc3aba00]: [Sch. 61 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/a)
[^key-7d56b75249a75a6e987cfbe9eeabe20b]: Words in [Sch. 61 para. 14(3)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/b) inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/b)
[^key-85bf6727c2d0fa1244ae94e97630289a]: [Sch. 61 para. 14(3)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/c) and preceding word inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/c)
[^key-f2b67ee5a3159f5fa35a0eb3111a594f]: [Sch. 61 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/a)
[^key-2b23177f0abe368c586cda3307483e4e]: Words in [Sch. 61 para. 16(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/b)
[^key-39221479bf155b847e0857d9c7d717c7]: [Sch. 61 para. 16(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/c)
[^key-bacb53d1a1faf4f6566cda054d8b633c]: [Sch. 61 para. 16(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/d)
[^key-8ca31c0f413dd0eab58083eb26497473]: [Sch. 61 para. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/a)
[^key-c86c836305c114b53b63c614aeae8272]: Words in [Sch. 61 para. 17(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/b)
[^key-51f935921f91652cd5891dd210603c70]: [Sch. 61 para. 17(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/c)
[^key-b8fb6a2e55de20f390208c9e1d9329bd]: [Sch. 61 para. 17(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/d)
[^key-b656d25f80908fa33c8675c2167a5a5b]: S. 101 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-b80efb66060c4a52fbc5cd3570b3e32b]: S. 102 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-482131bcb8b8e3c1b5a6a49a9d6e6a5e]: Sch. 53 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-a257acf213e1505bdb6a17e1db5016bf]: Sch. 54 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^M_I_fd9e4be0-02a6-4e16-c687-c5461990acd6]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_5151e2ae-c747-4855-a404-1bac79f35226]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_fc7ec7cd-3c9f-4a20-dbc0-8a7fec03974a]: Sch. 53 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_1b41b35a-dd18-437b-f73e-82fb42e2eab0]: Sch. 53 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^M_I_ce60c7ec-f224-415c-a472-d8734e0f3563]: Sch. 53 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_abd2df2e-4b07-4bc7-e7e4-f8bc4161b6c2]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_0632f6b4-8acb-46c0-e48f-0df2e8c9aed4]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_f916d4e5-bd4a-4e05-a63d-36037f4ff296]: Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^M_I_f504cee0-6d3e-4353-e487-1bc22482af7d]: Sch. 53 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1)
[^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_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_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_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_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_80ad254f-007f-4836-c47f-c71efd9b58fb]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_175afd4e-34ee-4719-d22f-d8393bc834ba]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_e91412d0-c50b-4686-8fb6-3b850cd26688]: Sch. 54 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_fe2b8ade-df8e-4603-f93e-cdb0fb134b7c]: Sch. 54 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^M_I_a5385095-b91f-419a-960f-dde68568f6bf]: Sch. 54 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_baf5dfc9-6a8a-413f-d70c-756d936f3158]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_0695f34a-c180-4322-9268-c122c5b5220b]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_b3df1818-b2f9-4922-a92e-6060df603ee1]: Sch. 54 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^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_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_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_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)
[^key-7190bd96ec1f8acb9715e9c919205d77]: S. 101(4) modified (E.W.S.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) Regulations 2020 (S.I. 2020/512)](https://www.legislation.gov.uk/uksi/2020/512), [regs. 1](https://www.legislation.gov.uk/uksi/2020/512/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/512/regulation/11/5)
[^key-bdf0506fdd2738d86c4cb055e1132634]: S. 101(4) modified (N.I.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513)](https://www.legislation.gov.uk/uksi/2020/513), [regs. 1](https://www.legislation.gov.uk/uksi/2020/513/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/513/regulation/11/5)
[^M_F_33b99092-0d8b-4de4-e509-fd9ba08fcf7e]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/2)
[^M_F_2f6deb6f-bbbd-45aa-e9ad-b7bd18fc9bdc]: Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/3)
[^key-a704efa4df96357ca7f5c9c7ba4d1914]: Sch. 56: power to amend conferred (22.7.2020) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/5/1/c)
[^key-505c81a1beba8d456d9fdb2213d5e1fc]: S. 101 in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^key-b43a11173af8a43d4663f2c53c53a37f]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-cef971894b6beef6785d19ea90e0dbb6]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^key-82c9c7ac5cb92f4343c0e05845a19803]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-082b6c6372df16b84e11f00a494053a9]: [S. 78](https://www.legislation.gov.uk/ukpga/2009/10/section/78) repealed (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(g)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/g) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-34771cf9c88cadb856bd59c9b3b2ac16]: S. 101(10) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-8b810f83bcf966d78b45a6c7f2ebd227]: S. 101(11) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-8491b7579ae94161c443fde05796259e]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 117](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/117) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-6e1d2b43ab85acbc6fb9d1dc71ca9650]: Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(a)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/a) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-88f563bd1c50420e188f9a60f0359505]: Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(b)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/b) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-962805e916b87045f212bbc56285eae1]: Words in [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) substituted (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(3)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/3) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-21f26e6203f5906d1caa5e360b363287]: S. 103 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 103 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-942153ffe8c12d359c21372b89685a71]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 101 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 101 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-a10af1cf17d5048ae1793b06c0db769e]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 102 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 102 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-69e4552a67232798edd44343ff6a7382]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2); Sch. 53 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)); Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-41ea152cb4d9933a9fb2504ffdbe96b8]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) Sch. 54 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-8bbfd82aa6495dbd78977795cb517127]: Act modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF paras. 11](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11), [12](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/12) (as inserted by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a), [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6); [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/5)))
[^key-0ecc2260d482d9be36f7079e57abb063]: S. 101(4) modified (E.W.S) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5)](https://www.legislation.gov.uk/uksi/2022/5), [regs. 1](https://www.legislation.gov.uk/uksi/2022/5/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/5/regulation/11/5)
[^key-65fe29f1d87c87b7726c02b30e37e44f]: S. 101(4) modified (N.I.) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9)](https://www.legislation.gov.uk/uksi/2022/9), [regs. 1](https://www.legislation.gov.uk/uksi/2022/9/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/9/regulation/11/5)
[^key-479cb622578cc9c666e15a2dfd07a194]: [Sch. 55 paras. 18-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) applied (with modifications) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 2 para. 24(6)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/24/6)
[^key-824f0356dae554f245fdd2d52fa68b5d]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 26](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/26) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2)
[^key-6c6a230abc0a27f3d02daa3a42188488]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 28](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/28) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2))
[^key-9feae363d499f3733b9f84fd6cc48fe1]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-21da6910e9af10408662097903ceabfa]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-bc1753bc32343b2ce74020e1f43823ec]: [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a4ea9b4b7af8134b0ba8733c5a53654c]: [Sch. 55 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-064e872b48948fe4a7680043940c9c0f]: [Sch. 55 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-ad698b4e9c52382e1c2b003f02997f38]: [Sch. 55 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-75188a3cfe89086ac8287f10f4f63b2f]: [Sch. 55 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-8e70502fc9b1db77b1c66f9531a87913]: [Sch. 55 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9ae2ddc3e9ef13d7ba1ed0b507226d83]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9438a5868808ecfc574d68dad2a23f9e]: [Sch. 55 para. 6AA](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AA) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e276f6624014861b94c2cfb88440476a]: [Sch. 55 para. 6AB](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AB) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4e921709c112e7d6461035fa86c1a7dd]: [Sch. 55 para. 6B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-97b866b253f5a46c0eb969a80eb8a941]: [Sch. 55 para. 6C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7d065c6d8fd822c59084e29f917a325d]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-27bc8d64c4e76ad445157e5ab5cb2825]: [Sch. 55 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-184b581c01a6478cb07a0734353765a4]: [Sch. 55 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e96f3aae620e295d89a5709e297d5fe3]: [Sch. 55 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-17cbf401b04af5d6590ed9446b24f208]: [Sch. 55 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2da39e82531fbd01388ad413319d826b]: [Sch. 55 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-772a27662b40aa74f249cb0d8cfdbc31]: [Sch. 55 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a77717ac47e7a141b0813ffe97599ea1]: [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d4875ccac03f672ef07fbe684a516b11]: [Sch. 55 para. 13B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4a941450b2c0459d982e4d20a738c9de]: [Sch. 55 para. 13C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4d7b48e31deb141d860efd922bad0234]: [Sch. 55 para. 13D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-5b67c25bd76b12aa3a21d21388eac81d]: [Sch. 55 para. 13E](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13E) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-ef0f0158f75c77d48c92d0bd6ee4e870]: [Sch. 55 para. 13F](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13F) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-b3d134baf509443aeb17d7cc6877bccf]: [Sch. 55 para. 13G](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13G) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e20102e16dac698dafeb1e0bdf78fbb8]: [Sch. 55 para. 13H](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13H) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-bd528ed11f743882ded138e38428145c]: [Sch. 55 para. 13I](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13I) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f56a8c0c24f12646e0004cbca59ac527]: [Sch. 55 para. 13J](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13J) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f7952cc700f1e65b0c37019cb5942dab]: [Sch. 55 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41937449d74a95d4710069c508975aa6]: [Sch. 55 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-c6e5a6cbff320ea7e643c8055a8ebc6f]: [Sch. 55 para. 15A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-92dd62bcb6e513cc1765de5626b47177]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2099dcf9a36c2a76654a36517247d885]: [Sch. 55 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-93116edde6b04829b233ed62ec46f091]: [Sch. 55 para. 17A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-20dd8ad683854bab6141cfb33cef62f8]: [Sch. 55 para. 17B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a7bb255d96e79238595af2c062dd6841]: [Sch. 55 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3f51206e702516fbf9d432a16f3a7888]: [Sch. 55 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-90a9b3e436ad771c3eca5c60d38ce574]: [Sch. 55 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/20) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e2e0a550e26a08354d2e165ffc6940c]: [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e95706672b73ff0cf126fc9e2985b656]: [Sch. 55 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/22) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-13f9a3bd4b37ccc26268acf9560dca14]: [Sch. 55 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/23) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f0f9340ca673a7771ed3794968bd6f54]: [Sch. 55 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/24) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9d4d86429a6fcbea6d3ec7d5f1344dfb]: [Sch. 55 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/25) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3b5114675e12117bbdabe1b54d81ecff]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2a99cca00b0ed04869e151c888ff6f5b]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-99590d10eb3a5bd953e51f93f0f32621]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f7ee949b3f5407b32bf6c3237f427fe6]: [Sch. 56 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-883c4c1b007005fcf4608321c5a9aa10]: [Sch. 56 para. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e3b1229ebeec74348b0ba48fdf4baeb]: [Sch. 56 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-01294fcc57b9acbe028345472b13ac0c]: [Sch. 56 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-8fbd81a5cde330d8e66aeaa2601601d3]: [Sch. 56 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4e46060ea2854c0d7c0017b3d51b817f]: [Sch. 56 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-5ae39a16ab024cbff328cc14654d1c42]: [Sch. 56 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2a3e25fd0dc2f71cb1b770cc165bb777]: [Sch. 56 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2ac33da8be3f0ae4318c6f42270ae367]: [Sch. 56 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-ac5025e25b837831719f265273e9c786]: [Sch. 56 para. 9A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d26c8875d89c9060b54913950ddb0ebd]: [Sch. 56 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e89ff76760c061575dc42d6d2f056a47]: [Sch. 56 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/11) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f63baec452cba54dc1aeb43d5b9825d0]: [Sch. 56 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-98b83261dea1c1fd4dd8ae4fcbe1de88]: [Sch. 56 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e7e782eaa7457ac06e76092c9520eacb]: [Sch. 56 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41ac03bd0e8a2aa7174932224053c53e]: [Sch. 56 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-70d3ab67ea42ca05097436d36841179d]: [Sch. 56 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3884fada21ec8af17e98e118b5297092]: [Sch. 56 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2e313cb38e1c8ae9333c53298510ce66]: [Sch. 56 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-0a731f2afeaa7f5e5f9d62789f6959bb]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-9be01e9f56d2bc7db91f8a5559679643]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-0d6cf76d6a25cece7253e62bd0d8eed2]: [Sch. 55 para. 6C(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0aadc07fe4d77f746e81a1ab5694b485]: [Sch. 55 para. 18(1)-(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0e8d41fffb36297f930fa5df12aa87d7]: [Sch. 55 paras. 19-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-f7e0418dc7469d0845168af2c309a67a]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-a98d8597561b6542732cd693dd6806fa]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-91673f32ebd9650abf95be6076fa9d2c]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-46b6c48b9fba489d88d86389fbad11f1]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-92af3bf6ff80db7adb96b01f349273cf]: [S. 102(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/2/c) in force at 6.12.2022 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/1)
[^M_C_df8d3f23-3315-4c31-d2e0-7406ea322690]: Sch. 55 para. 18(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8/2/a); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_158fca0c-ec24-40fb-f25d-1b5e8fdf9f6b]: [Sch. 55 paras. 13A-13J](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) and cross-headings inserted (12.2.2019 for the purposes of soft drinks industry levy, 1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 7](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/7) (as amended (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 21(3)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/21/3); (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(1)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/1); and (1.4.2022 and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 3(1)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/3/1); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)); [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), [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 3(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/3/2)
@@ -19144,8 +19186,6 @@
[^M_F_72cd272d-8053-40e1-9780-bd5992dac900]: Word in Sch. 55 para. 1(4) substituted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 2(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2/2); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_306a4b21-bbca-48ee-8fa6-f14cb0d8faca]: Sch. 53 para. 11D and cross-heading inserted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/12); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_92a34065-6dbe-4c79-981e-3ffdf09fde7f]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) 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(13)(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/13/a) (as amended by [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/1/a) and [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(4)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/4) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_8bece04b-86e9-4036-a299-240ec824dcce]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 16A-16C inserted (1.4.2022 for the purposes of plastic packaging tax) 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(10)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/10); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
@@ -19232,10 +19272,10 @@
#### Taxable benefit of living accommodation: lease premiums
#### Repayment to those in business in other States
#### Place of supply of services etc
#### Place of supply of services etc
#### Exercise of collective rights by tenants of flats
#### Exercise of collective rights by tenants of flats
@@ -19244,15 +19284,15 @@
#### Registered providers of social housing
#### Duties of senior accounting officers of qualifying companies
#### HMRC Charter
#### HMRC Charter
#### Taxable commodities ineligible for reduced-rate supply
#### Taxable commodities ineligible for reduced-rate supply
#### Inheritance tax: agricultural property and woodlands relief for EEA land
#### Alternative finance investment bonds
#### Interpretation
@@ -19496,13 +19536,13 @@
#### Taxable benefit of living accommodation: lease premiums
#### Financial assistance scheme
#### Effect of VAT changes on arbitration of rent for agricultural holdings
#### Special annual allowance charge etc
#### Information relating to cross-border supplies of services to taxable recipients
#### Registered providers of social housing
#### Capital allowances for oil decommissioning expenditure
#### Blended oil
#### Penalties for failure to make returns etc
@@ -19741,15 +19781,15 @@
- (b) £300.
#### Rent to shared ownership
#### Penalties for failure to make returns etc
#### VAT exemption for gaming participation fees
#### Remote bingo etc
#### Removal of reduced rate where targets not met
#### Stamp taxes in event of insolvency
#### Penalties for failure to pay tax
#### Gaming duty
#### Meaning of “gaming machine” and “gaming”
#### Landfill tax: prescribed landfill site activities
### Plastic packaging tax due from unregistered persons
@@ -19924,3 +19964,203 @@
- PAPP is the total amount paid, on or before the last day on which P is required to make payments in respect of that period, in satisfaction of any liability to pay PAPD, and
- POAP is the total amount paid, on or before that day (but whether or not paid on time), in satisfaction of any liability to pay POAD.
##### 103A
Schedule 54A makes special provision as to certain amounts of late payment interest and repayment interest.
### VAT payments on account
##### 12C
- (1) This paragraph applies in the case of a repayment of the amount by which—
- (a) the total amount of payments on account made in respect of a prescribed accounting period, exceeds
- (b) the amount of VAT payable in respect of that accounting period.
- (2) The repayment interest start date is the date on which the VAT return for the prescribed accounting period is due.
- (3) In this paragraph—
- “*payment on account*” means a payment on account required under section 28 of VATA 1994;
- “*prescribed accounting period*” has the same meaning as in VATA 1994;
- “*VAT return*” means a return required to be made by regulations under VATA 1994.
## PART 2A — VAT: special provision as to period for which amount carries interest
##### 12D
In this Part of this Schedule—
- “*prescribed accounting period*” has the same meaning as in VATA 1994;
- “*relevant VAT return*” means the VAT return for the prescribed accounting period to which the VAT credit relates;
- “*VAT credit*” has the same meaning as in VATA 1994;
- “*VAT return*” means a return required to be made by regulations under VATA 1994.
##### 12E
- (1) An amount of VAT credit does not carry interest for any period during which—
- (a) a VAT return required to be made on or before the date on which the relevant VAT return is made has not been made, or
- (b) there is a failure to comply with a requirement imposed under paragraph 4(1A) of Schedule 11 to VATA 1994 ... giving of security).
- (2) The period referred to in sub-paragraph (1)(b)—
- (a) begins on the date when written notice requiring ... the giving of security is given by HMRC, and
- (b) ends on the date when HMRC receive ... the required security.
## Schedule 54A
## PART 1 — CORPORATION TAX
### Certain amounts of repayment interest recoverable as late payment interest
##### 1
Where each of conditions A to D (see paragraph 2) is met, an amount of repayment interest that—
- (a) has been paid to a company, but
- (b) ought not to have been paid (see condition D),
may be recovered from the company as if it were late payment interest.
##### 2
- (1) This paragraph applies for the purposes of paragraph 1.
- (2) Condition A is that repayment interest has been paid to the company on—
- (a) a repayment of corporation tax paid by the company for an accounting period,
- (b) a payment of first-year tax credit under Schedule A1 to CAA 2001 for an accounting period,
- (c) a payment of R&D tax credit under Chapter 2 or 7 of Part 13 of CTA 2009 for an accounting period,
- (d) a payment of land remediation tax credit or life assurance company tax credit under Part 14 of CTA 2009 for an accounting period, or
- (e) a payment of film tax credit under Chapter 3 of Part 15 of CTA 2009 for an accounting period.
- (3) Condition B, in a case falling within sub-paragraph (2)(a), is that (whether or not any previous assessment or determination has been made)—
- (a) an assessment, or an amendment of an assessment, of the amount of corporation tax payable by the company for the accounting period is made, or
- (b) a determination of that amount is made under paragraph 36 or 37 of Schedule 18 to FA 1998 (which until superseded by a self-assessment under that Schedule has effect as if it were one).
- (4) Condition B, in a case falling within sub-paragraph (2)(b) to (e), is that an assessment, or an amendment of an assessment, is made to recover an amount of the tax credit in question paid to the company for that accounting period.
- (5) Condition C is that the change (as a result of condition B being met) in—
- (a) the company's assessed liability to corporation tax, or
- (b) the amount of tax credit payable,
is not one which in whole or in part corrects an error made by HMRC.
- (6) In sub-paragraph (5) “*error*” includes—
- (a) any computational error, and
- (b) the allowance of a claim or election which ought not to have been allowed.
- (7) Condition D is that as a result only of that change (and, in particular, not as a result of any error in the calculation of the interest), it appears to HMRC that some or all of the repayment interest ought not to have been paid.
### Common period rule for corporation tax
##### 3
- (1) This paragraph applies where—
- (a) there is a common period in relation to a company (see sub-paragraph (2)), and
- (b) each of conditions A to C (see paragraph 4) is met.
- (2) A common period in relation to a company is any period during which—
- (a) an amount of corporation tax is due and payable by the company in accordance with section 59D of TMA 1970 or regulations made under section 59E of that Act (“the overdue payment”), and
- (b) an amount which has been paid on account of corporation tax is repayable to the company (“the repayment”).
- (3) During the common period—
- (a) the overdue payment does not carry late payment interest or interest under regulations made by virtue of section 59E(2)(g) of TMA 1970 (interest payable to HMRC on amounts of corporation tax due and payable under regulations under that section), and
- (b) the repayment does not carry repayment interest or interest under regulations made by virtue of section 59E(2)(i) of TMA 1970 (interest payable by HMRC on amounts paid or repaid under regulations under that section).
##### 4
- (1) This paragraph applies for the purposes of paragraph 3.
- (2) Condition A is that the overdue payment and the repayment are in respect of different accounting periods.
- (3) Condition B is that the overdue payment would (apart from paragraph 3) carry—
- (a) late payment interest, or
- (b) interest under regulations made by virtue of section 59E(2)(g) of TMA 1970.
- (4) Condition C is that the repayment would (apart from paragraph 3) carry—
- (a) repayment interest, or
- (b) interest under regulations made by virtue of section 59E(2)(i) of TMA 1970.
## PART 2 — Value added tax
### Interpretation
##### 5
In this Part of this Schedule—
- “*assessment*” has the same meaning as in paragraph 3 of Schedule 53;
- “*prescribed accounting period*” has the same meaning as in VATA 1994;
- “*VAT credit*” has the same meaning as in VATA 1994.
### Certain amounts of repayment interest recoverable as late payment interest
##### 6
Where each of conditions A to C is met, an amount of repayment interest that—
- (a) has been paid to a person, but
- (b) ought not to have been paid (see condition C),
may be recovered from the person as if it were late payment interest.
##### 7
- (1) Condition A is that repayment interest has been paid to the person on a VAT credit for a prescribed accounting period.
- (2) Condition B is that (whether or not a previous assessment has been made), an assessment or amendment of an assessment is made of the amount of value added tax payable by the person for that prescribed accounting period.
- (3) Condition C is that as a result of the assessment or amendment of an assessment, it appears to HMRC that some or all of the repayment interest ought not to have been paid.
### Common period rules for value added tax
##### 8
- (1) This paragraph applies where there is a common period in relation to a person (see sub-paragraph (2)).
- (2) A common period in relation to a person is any period during which—
- (a) an amount of value added tax that carries late payment interest is due and payable by the person (“the overdue payment”), and
- (b) an amount of VAT credit that carries repayment interest is payable to the person (“the VAT credit”).
- (3) During the common period—
- (a) the overdue payment is to be treated as carrying late payment interest only on the amount (if any) by which the overdue payment exceeds the VAT credit, and
- (b) the VAT credit is to be treated as carrying repayment interest only on the amount (if any) by which the VAT credit exceeds the overdue payment.
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