LegalizeReform history
Finance Act 2009
76 versions
· 2009-07-21
2025-09-01
Finance Act 2009
2025-04-24
Finance Act 2009
2024-05-24
Finance Act 2009
2024-03-04
Finance Act 2009
2024-03-01
Finance Act 2009
2023-09-30
Finance Act 2009
2023-09-14
Finance Act 2009
2023-05-01
Finance Act 2009
2023-04-01
Finance Act 2009
2023-03-15
Finance Act 2009
2023-01-05
Finance Act 2009
2023-01-01
Finance Act 2009
2022-12-06
Finance Act 2009
2022-04-06
Finance Act 2009
2022-04-01
Finance Act 2009
2022-02-24
Finance Act 2009
2022-01-14
Finance Act 2009
2021-06-10
Finance Act 2009
2021-04-06
Finance Act 2009
2020-10-05
Finance Act 2009
2020-07-22
Finance Act 2009
2020-05-26
Finance Act 2009
2019-09-06
Finance Act 2009
2019-07-11
Finance Act 2009
2019-07-05
Finance Act 2009
2019-06-01
Finance Act 2009
2019-04-06
Finance Act 2009
2019-02-12
Finance Act 2009
2018-04-06
Finance Act 2009
2018-01-25
Finance Act 2009
2018-01-01
Finance Act 2009
2017-04-27
Finance Act 2009
2017-04-06
Finance Act 2009
2016-09-15
Finance Act 2009
2016-06-16
Finance Act 2009
2015-11-18
Finance Act 2009
2015-04-01
Finance Act 2009
2015-03-26
Finance Act 2009
2015-03-06
Finance Act 2009
2015-02-17
Finance Act 2009
2015-02-12
Finance Act 2009
2015-01-01
Finance Act 2009
2014-12-31
Finance Act 2009
2014-10-06
Finance Act 2009
2014-09-11
Finance Act 2009
2014-08-01
Finance Act 2009
2014-07-17
Finance Act 2009
2014-05-06
Finance Act 2009
2014-04-06
Finance Act 2009
2014-01-01
Finance Act 2009
2013-10-01
Finance Act 2009
2013-07-17
Finance Act 2009
2013-04-19
Finance Act 2009
2013-04-01
Finance Act 2009
Changes on 2013-04-01
@@ -93,7 +93,7 @@
### Corporation tax
#### Penalties for failure to make returns etc
#### Penalties for failure to pay tax
##### 7
@@ -15139,7 +15139,6 @@
| 9 | Stamp duty land tax | Amount payable under section 86(1) or (2) of FA 2003 | The date falling 30 days after the date specified in section 86(1) or (2) of FA 2003 as the date by which the amount must be paid |
| 10 | Stamp duty reserve tax | Amount payable under section 87, 93 or 96 of FA 1986 or Schedule 19 to FA 1999 (except an amount falling within item 17, 23 or 24) | The date falling 30 days after the date determined by or under regulations under section 98 of FA 1986 as the date by which the amount must be paid |
| 11 | Petroleum revenue tax | Amount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975 | The date falling 30 days after the date determined in accordance with paragraph 13 of Schedule 2 to OTA 1975 as the date by which the amount must be paid |
| 11N | Machine games duty | Amount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under paragraph 19 of Schedule 24 to FA 2012 as the date by which the amount must be paid |
| ***AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE*** | ***AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE*** | ***AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE*** | ***AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE*** |
| 12 | Income tax or capital gains tax | Amount payable under section 59B(5A) of TMA 1970 | The date falling 30 days after the date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid |
| 13 | Corporation tax | Amount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998 | The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998) |
@@ -15153,8 +15152,8 @@
| 20 | . . . | . . . | . . . |
| 21 | Inheritance tax | Amount shown in—an amendment or correction of a return showing an amount falling within item 7 or 8, ora determination made by HMRC in circumstances other than those set out in paragraph 2 | The later of—the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, andthe date falling 30 days after the date on which the amendment, correction, assessment or determination is made |
| 22 | Petroleum revenue tax | Amount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16 | The date falling 30 days after—the date by which the amount must be paid, orthe date on which the assess-ment or amendment is made,whichever is later |
| 23 | Tax falling within any of items 1 to 6, 9 or 10 11N | Amount (not falling within any of items 18 to 20) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or 10 11N | The date falling 30 days after—the date by which the amount must be paid, orthe date on which the amendment or correction is made,whichever is later |
| 24 | Tax falling within any of items 1 to 6, 9 or 1011N | Amount (not falling within any of items 18 to 20) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2 | The date falling 30 days after—the date by which the amount must be paid, orthe date on which the assessment or determin-ation is made,whichever is later |
| 23 | Tax falling within any of items 1 to 6, 9 or 10 | Amount (not falling within any of items 18 to 20) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or 10 | The date falling 30 days after—the date by which the amount must be paid, orthe date on which the amendment or correction is made,whichever is later |
| 24 | Tax falling within any of items 1 to 6, 9 or 10 | Amount (not falling within any of items 18 to 20) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2 | The date falling 30 days after—the date by which the amount must be paid, orthe date on which the assessment or determin-ation is made,whichever is later |
- (5) Sub-paragraph (4) is subject to paragraph 2A.
@@ -15168,7 +15167,7 @@
- (b) that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and
- (c) if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 to 1011N was due and payable.
- (c) if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 to 10 was due and payable.
#### Amount of penalty: occasional amounts and amounts in respect of periods of 6 months or more
@@ -16458,15 +16457,15 @@
- (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
@@ -16474,25 +16473,25 @@
#### 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
@@ -16500,13 +16499,13 @@
#### Intangible fixed assets and goodwill
#### HMRC Charter
#### Duties of senior accounting officers of qualifying companies
#### Financial assistance scheme
#### Repayment to those in business in other States
#### VAT exemption for gaming participation fees
#### Gaming duty
#### Effect of VAT changes on arbitration of rent for agricultural holdings
@@ -17546,748 +17545,746 @@
[^c1991480]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^key-4b0c6a004fe1f13c157f41682057e035]: S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-136105780880aace8f2d07fd5d0b87a2]: [S. 3(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/3/2/b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^M_F_509f6d6d-eb24-4928-8cad-113af9229f88]: Word in Sch. 16 para. 15 heading substituted (21.7.2009 retrospective) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 paras. 9(3)(c)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/9/3/b), [14(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/14/1)
[^M_F_48102d4d-459a-4958-d105-a1ebe6da1dc2]: Word in Sch. 16 para. 17 substituted (21.7.2009 retrospective) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), Sch. 12 paras. 9(5), 14(1)
[^key-e33b52933613b85ae855986c9f279a29]: Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031)](https://www.legislation.gov.uk/uksi/2009/2031), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2031/article/1/1), [2-10](https://www.legislation.gov.uk/uksi/2009/2031/article/2)
[^key-d15a0f20ff75c1e355be0a5e0be40883]: S. 108 applied (with modifications) by S.I. 2003/2682, reg. 203(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029)](https://www.legislation.gov.uk/uksi/2009/2029), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2029/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2009/2029/regulation/4))
[^key-d4788174f197679e47fff9d91eec1b70]: S. 108 applied (with modifications) by S.I. 2005/2045, reg. 48(8) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 (S.I. 2009/2030)](https://www.legislation.gov.uk/uksi/2009/2030), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/1/2), [2(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/2/2))
[^key-4fa8a3137c75763d52fdec7e1cb15026]: S. 108 applied (with modifications) by S.I. 2001/1004, reg. 90K(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [Social Security (Contributions) (Amendment No.4) Regulations 2009 (S.I. 2009/2028)](https://www.legislation.gov.uk/uksi/2009/2028), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2028/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2009/2028/regulation/3))
[^key-223476481d631b2a01cf641de7a68bfb]: Words in Sch. 35 para. 1(8) substituted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-dd43626a235dd4cfb0811aabce5c4fbb]: Sch. 35 para. 10(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2010/429/article/6/1)
[^key-99b75da1b2d330c0d315bcc2bd8e85f0]: Sch. 35 para. 10(5A)-(5D) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2010/429/article/6/2)
[^key-5b405dfbc99fbb375ce4ed0dd1020d8d]: Sch. 35 para. 11(3A)-(3C) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/429/article/7/2)
[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(1)](https://www.legislation.gov.uk/uksi/2010/429/article/7/1)
[^M_F_66d75362-51d8-4dfc-fd25-9770154d21c3]: Sch. 35 para. 13A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), arts. 1(1), 8
[^key-0f3ac09ac541babcaa3ffdabc68b588e]: Word in Sch. 35 para. 14 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [9](https://www.legislation.gov.uk/uksi/2010/429/article/9)
[^key-15f43f678304b804114831c6660736d2]: Word in Sch. 35 para. 16(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [10](https://www.legislation.gov.uk/uksi/2010/429/article/10)
[^key-63fa4756fe929a3da9ae279f23a46db2]: Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(a)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/a)
[^key-d0ca317c696f15656e3303ef000551b5]: Sch. 35 para. 7(1)(g) and word inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(b)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/b)
[^key-690afcf32256a1cfc64d3726f21431e8]: Word in Sch. 35 para. 7(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/429/article/3/2)
[^key-74967b1fed33477d96c3c02c7307567d]: Sch. 35 para. 8(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2010/429/article/4/3)
[^key-b1259a4a4ee123f723bd106ff81ba62f]: Sch. 35 para. 8(4A)-(4G) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/429/article/4/2)
[^key-7e72059ffc5b2fca1fc74c862d714cac]: Words in Sch. 35 para. 8(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(1)](https://www.legislation.gov.uk/uksi/2010/429/article/4/1)
[^key-5b26e6258cb4cd6c5dba53535e99ac8f]: Words in Sch. 35 para. 9(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(1)](https://www.legislation.gov.uk/uksi/2010/429/article/5/1)
[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2010/429/article/5/2)
[^key-e156842095a51fa7f7a56ee9950baac2]: Sch. 35 para. 9(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2010/429/article/5/3)
[^key-c3def5aaf4cb32ccfa6d6356587044f7]: Sch. 22 para. 12(2)(b): 1.4.2010 appointed by [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), art. 2
[^key-bacd4cf0e9f02bc00e5d66e099bfb6d0]: Sch. 22 para. 8 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-2933ee74af296c1aa67099d83117cfe8]: Sch. 22 para. 10 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-e427fd4d2974202b4d5a656f268960ad]: Sch. 22 para. 11(1)(b)(3) having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-db195eacb13066a2748cc5dc7c06835c]: S. 94 in force at 1.4.2010 by [S.I. 2010/574](https://www.legislation.gov.uk/uksi/2010/574), [art. 2](https://www.legislation.gov.uk/uksi/2010/574/article/2)
[^key-70a1b6b5425b6d3c83fa340d32a00443]: [S. 96(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/96/1) in force at 1.4.2010 for the purposes of the amendment made by that sub-section by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-5d315f9f4675c67717956b91c51614f6]: Sch. 48 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-81b825f2cdd2635330f4f8938b3a3900]: Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-af20a94074cbc68b7c61fc1253ae4475]: Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-c4961d1caef1fdf58eab462f77cb9bb7]: Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-00fa4e8db3fef7ad874aebc9cd3d73ea]: Sch. 48 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-1aa8e11837e0a5334047a7da92b1edfb]: Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-6a22e5aeebc4bbeb84a4a2b9ff249356]: Sch. 48 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-ee53a138dfd47ac1063605b84e0c7458]: Sch. 48 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-8b265f50cc08ea546c8c4acdad829a1e]: Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-22e263bc48ad1814baebd15a032613c5]: Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-20dd1b3cb0d9feb5d7b423f0ba80fda0]: Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-9a0b74be7afdbd7654ed882187edeb44]: Sch. 50 para. 1 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e]: Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-285a2d62ccbe2cb822aae0c13ce017fd]: Sch. 50 para. 5 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-cdd0db00baa56a0d3ef70ba62c559789]: Sch. 50 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-25cb6a95a1c1aa6b27c6bbd0aa168c00]: Sch. 50 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-39f534b3fea4c11227a1b97854494b6a]: Sch. 50 para. 9 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-b31a39c7a0890b107739de7fc820136e]: Sch. 50 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-91d5443c90ea7e1fff9c67745fced9f6]: Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-1876ef38ebce81c6184f2e58ff3b534b]: Sch. 50 para. 13 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f71c3dfcf0461ff21a71cff5c4964e1d]: Sch. 50 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-ceb2cefd055b279ad82b3b45371ecf60]: Sch. 50 para. 16 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2afd9e710cabc5de6a870fc786bc12a3]: Sch. 50 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-73d24376a0280395a249da297635a17b]: Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f4dfdb0abab0ad565bc198cf4aeefbdc]: Sch. 50 para. 21 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-e8f72ce3f6c22c70790740c901b16b92]: Sch. 51 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/867/article/3))
[^key-958e52e84370b88fa3812078ad9836cf]: Sch. 51 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2010/867/article/4))
[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 5](https://www.legislation.gov.uk/uksi/2010/867/article/5))
[^key-5379eb8e5f6fb6ca7db90b25699ff80d]: Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 8](https://www.legislation.gov.uk/uksi/2010/867/article/8))
[^key-bcde5f162b21544b6a1acc700af5b98b]: Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 10-12](https://www.legislation.gov.uk/uksi/2010/867/article/10))
[^key-367eb0febe85996c7a854babe04e3942]: Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 9](https://www.legislation.gov.uk/uksi/2010/867/article/9))
[^key-c1e0324eb9713a267f6e0b1de8991678]: Sch. 51 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 13-15](https://www.legislation.gov.uk/uksi/2010/867/article/13))
[^key-79564dab627d1ea4f9e15cf9d6ddd6f9]: Sch. 51 para. 33 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 16](https://www.legislation.gov.uk/uksi/2010/867/article/16))
[^key-d5190a069779ade738f3dd36965d00d0]: Sch. 51 para. 34 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 17](https://www.legislation.gov.uk/uksi/2010/867/article/17))
[^key-6f6a001ba035f9ff4a10aeef845179de]: Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 18-20](https://www.legislation.gov.uk/uksi/2010/867/article/18))
[^key-e6e3d823d410d048c5d199d002cdabec]: Sch. 51 para. 36 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 21-23](https://www.legislation.gov.uk/uksi/2010/867/article/21))
[^key-df1a96415390536f0c6875c3dc23a8e7]: Sch. 51 para. 38 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 24](https://www.legislation.gov.uk/uksi/2010/867/article/24))
[^key-2972d44ff5b9739ddfb92a107c970da8]: Sch. 51 para. 39 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 25](https://www.legislation.gov.uk/uksi/2010/867/article/25))
[^key-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 26-28](https://www.legislation.gov.uk/uksi/2010/867/article/26))
[^key-bcaa9b61603d0bedc7f45f7d3aed9080]: Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-f980fe8ced7a55f26976a0731c581482]: Sch. 51 para. 43 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-be223f64c02dd109286baa9d50bd8653]: Words in [s. 7(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/7/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 707](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/707) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-32390e88db098c941ac179c033da3e51]: Sch. 6 para. 3(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-53d9d203b7d0cf496cc1fa0ac326bd51]: Words in Sch. 6 para. 3(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0df1b46594e78793aa268e76fc44cd07]: Sch. 6 para. 3(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c725ec773cb0b635aafdfe360e803c8]: Sch. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-af22306b50d2a1e34750ab04baa03bf9]: Sch. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8e9d02b71a855d295e69666fafc30fad]: Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-37b01065d884de2212185728b5964ddf]: [Sch. 15 paras. 97-99](https://www.legislation.gov.uk/ukpga/2009/10/schedule/15/paragraph/97) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-fb9561d909337866ee7ba73eebc833a3]: Sch. 18 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 715](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/715), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-842bb3402d360dbbbfa36a88037ed524]: [Sch. 25 paras. 1-6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/25/paragraph/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 717](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/717), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c345944ad8bc6728206f8b1a9d3e79b]: Sch. 44 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 720](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/720), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3c3af0def3f5b67c161dcfce0ea91f13]: Sch. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1ed2b0d1b852642308bb0e519f4f8eae]: Sch. 31 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-31489d44924d53030a9ac134a026341b]: [Sch. 32 paras. 9-11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b0e0102838bd361fde296054d51389c5]: Sch. 34 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-07a83d52ebdf1e86649d04f5f632e623]: Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/157/article/4/2)
[^key-25048c21125ddf74d6562d388e6330e9]: Words in [s. 8(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/8/4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 708](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/708) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fe1b96999311f7217de1d24594043984]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f73d716515034f256c258013df84c8b9]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d35a4071f0263b1df31db40562bd7e39]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-22beb62f01d352d825b21cf3f56ecb98]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b69028373ea10c042abd59e3ebe946b]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b0637522e74c865e4e92751382eaf064]: Words in Sch. 61 para. 1(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^M_F_72360915-0bac-464a-8aa3-48cfc2a37c48]: Sch. 61 para. 2 substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-10063a7b19d33d00a5252ae6e9d3638d]: Words in Sch. 61 para. 4(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9f7f0bf67ce0c79e612bbc6dc609793a]: Words in Sch. 61 para. 4(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-596118d284cccc3c73d7bb6d4b45968f]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 332](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/332) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-d57f31d1942d7eeec869b03ffe162334]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 712](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/712) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c515408cc5c677c897bac82c9531b177]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d9426ffbcc1d88ebab641850ea493f61]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d7e3759e582cd00cc5a57df9d6dbf6b1]: Words in Sch. 46 para. 18(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8ecf717c35b9a9fc40a4ec935780ba50]: Word in Sch. 46 para. 18(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-133ea2cd575d62cbd2f978743e1e044c]: [S. 28](https://www.legislation.gov.uk/ukpga/2009/10/section/28) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b2552fc8e68694fe6ba1dbf18516215]: S. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bb5f9df29c86b696d88163c8f95e2eb0]: [S. 35](https://www.legislation.gov.uk/ukpga/2009/10/section/35) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 159](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/159), [10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9172c08f7e38a02b5e33ff6a407928d9]: [S. 38](https://www.legislation.gov.uk/ukpga/2009/10/section/38) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 709](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/709), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5bc38770c22c94e0071948bf8d4efd4e]: Words in [s. 44](https://www.legislation.gov.uk/ukpga/2009/10/section/44) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-35febb3ba60fb9b0e72fbcf59318048d]: Words in s. 56(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 103](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/103) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0d29aeb1f275bac3bfbd4fdfbf0813ef]: [S. 57](https://www.legislation.gov.uk/ukpga/2009/10/section/57) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-992aadd19e70600a305ff50c59e298da]: [S. 58](https://www.legislation.gov.uk/ukpga/2009/10/section/58) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-cdb14baf94eba642d940c55e08e32bc3]: [S. 59](https://www.legislation.gov.uk/ukpga/2009/10/section/59) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e6021c8f2b406a2f71513c357b433dfe]: [S. 60](https://www.legislation.gov.uk/ukpga/2009/10/section/60) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-723fc0fe83cefd98cfff3cd06dd5f8de]: [S. 62](https://www.legislation.gov.uk/ukpga/2009/10/section/62) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ba96dd0f0a1afde0c3a34836da03cdad]: [S. 63](https://www.legislation.gov.uk/ukpga/2009/10/section/63) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bffaed6f38c0e55f5c1af8debe2e4e9f]: [S. 66](https://www.legislation.gov.uk/ukpga/2009/10/section/66) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3796f6b4f2edd7445eb8042b1de1bf2]: [S. 90](https://www.legislation.gov.uk/ukpga/2009/10/section/90) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 711](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/711), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0cce9fcd092f517ce288fb080ea4e29e]: [S. 111](https://www.legislation.gov.uk/ukpga/2009/10/section/111) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 7 para. 84](https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/84), [10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7425f0885ffe7b4c32f394ef46fb6975]: Words in [s. 123](https://www.legislation.gov.uk/ukpga/2009/10/section/123) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 228](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/228) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0d1698a1956bcb41dac2ce849ee93a66]: Words in Sch. 3 para. 8 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 713](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/713) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9894e9c73a0f24c28cc5d12343d70e91]: Sch. 12 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2f75ee626e375db802422f395b3dce3d]: Sch. 14 para. 6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-119ce9a5317f93f9bdff2a64ae28b71a]: Sch. 14 para. 8 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-c44bb078cde21b6139ae9e2ee34de6b0]: Sch. 14 para. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-924cb25358aa8bd1af32888e8c9cfec5]: Sch. 14 para. 14 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-be2f3ae91468e15edcd54131d1d3dfb3]: Sch. 14 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-389ccdb136c44977bfe6f11860fbd1f1]: Sch. 15 para. 96 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 104](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/104) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bcda0354ca86cb06e9644bfb73137e5c]: Words in Sch. 17 para. 12(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 150](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/150) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9b5e675e8f1f40b4b8547d27ea47a538]: Sch. 22 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 174](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/174), [10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-ec1f91fcf395b81fad49c8c9766c123c]: Sch. 22 para. 11(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-202ad6547ff0cd86b4e08ae74f749e83]: Words in Sch. 22 para. 14(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-66a6bfa58700a3d627dfb2264c2787cb]: Sch. 24 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 3](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-30746625430c3646fdcb8e168ffaef5c]: Sch. 33 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-91935d87afe918eeec8ec2efdfa0d27a]: Words in Sch. 33 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b19ca8217569b27d6d980b193f7ddee7]: Words in Sch. 33 para. 5(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/3), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a73a6591bf3d783840eb896367a83e8]: Words in Sch. 33 para. 6(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/4), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-513a8ac7984585c5d6e8bd995f19111f]: Words in Sch. 33 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/5), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-94e5c0b0dc8fb6af1c7815aa9e267ca6]: Words in Sch. 33 para. 8(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/6), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f3e4c888f1108cb50a85817418d8238b]: Words in Sch. 33 para. 9(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/7), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-38749e4167195e433e8aa1ade05b7351]: Sch. 45 para. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-26620813641eaaeca3ba3dd03f077392]: Words in Sch. 53 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 722](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/722) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-62adc41df47e103b953433e3dd20a788]: Words in Sch. 61 para. 21(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-79fe22f9cbf1fcf95029536ee740c4bf]: Sch. 61 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-690d28870ebc2febfa4f3f4c54be6794]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 63(3)](https://www.legislation.gov.uk/nisr/2009/128/regulation/63/3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91)](https://www.legislation.gov.uk/nisr/2010/91), [regs. 1](https://www.legislation.gov.uk/nisr/2010/91/regulation/1), [7(1)](https://www.legislation.gov.uk/nisr/2010/91/regulation/7/1))
[^key-a45f7600eef1744870fe55fd33db608a]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 68(3)](https://www.legislation.gov.uk/uksi/2009/470/regulation/68/3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661)](https://www.legislation.gov.uk/uksi/2010/661), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/661/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2010/661/regulation/6))
[^key-5bc8f8afe09b26dcf960290ccdfaf511]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67A](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67A) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-a687100bf457824bc3825a7ee39088c8]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67B](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67B) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-1112eb449bf55b906ff9496dc084e8ce]: Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-5435edb5c06d8c5e4807c1d82a31862b]: Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-e6954f2ded147bf9e54408939ac7b7ea]: Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-491d574c616bb071c8755f720caa73f9]: Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-33ae862ff7e7bf600dd4224949d42f76]: Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4e3a852cec04f4488ab78ced0e1527f4]: Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f5d58dd526819a7f72495e3a2b5c7758]: Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-2459d650f9678b4ededfa7c2364e0e53]: Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c83ca5cd8c4c23403852234654d6737c]: Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b761a802ae8f9fc776ddbb9673cf18ad]: Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9e7152a708f922d2ff1644ed1627c2aa]: Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f82982a336ea172a5de02eab0cff2956]: Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9a5493eacd74ca7705a16b83f697f1b2]: Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-6e89442c780934d5ad1bac0c4fae921e]: Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c6f492b4a057869945cb6fc1682b30da]: Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b933123fb0bc63e78a59e6b2bc48d8a8]: Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-70c16474660754866a9793fb6cf49330]: Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4316f8b2fdc7ef8de9e797c2e4068042]: Sch. 53 Pt. 2 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 30(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/30/2)
[^key-1a33f88a6b0cfbf8be8c3a36c3be7c47]: Sch. 55 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 38](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/38)
[^key-8f90434fff09822cb56ac883ae46834c]: Sch. 56 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 39](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/39)
[^key-f824ec91ca7956527c704c8ec8d5cedc]: [Sch. 28 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/6) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-c63c05ab9ea569f825b6633978e321af]: Word in [Sch. 6 para. 1(11)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/b) substituted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/a)
[^key-99f96a6bc74f977e00e2f4c07329edda]: Word in [Sch. 6 para. 1(11)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/c) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/b)
[^key-3248e6351b3c4faef64041a1ffb3b36a]: [Sch. 6 para. 1(11)(e) and word](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/e) omitted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(c)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/c)
[^key-e9162d255164b8dc98b0d76e4667ca1d]: [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/7) omitted (with effect in accordance with s. 58(19) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 58(17)](https://www.legislation.gov.uk/ukpga/2010/13/section/58/17)
[^key-9f58d2934f3f43e95c1ed6d2bfeef028]: [Sch. 28 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/9) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-581621f03bcf07313135af365ecc3df1]: [Sch. 28 para. 10(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/10/1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-c4503b839f8019d8d070957d0327cb00]: S. 103 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-f4438b640929b644742064e473d0448b]: Sch. 35 ceased to have effect (10.12.2010) by virtue of [The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939)](https://www.legislation.gov.uk/uksi/2010/2939), [arts. 1](https://www.legislation.gov.uk/uksi/2010/2939/article/1), [2(1)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/2))
[^key-f2faaa6582d0f46d4635779288dae31a]: [Sch. 51 para. 18(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18/2) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/a)
[^key-af1b1b7aeb9cbd647b8a681c4589decc]: [Sch. 52 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/11) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/b)
[^key-7e7c17861a6b27b2add91a482cfd2824]: Sch. 56 para. 1(5) inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/3); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-1007f9df841bf3cefba65f936acb0084]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/5); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-4452d496ea7da1b2220d0b42fd5d0ecf]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-3946948cc0eb43cb253151823415f14c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 20 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(12)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/12); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-eb8acf732432dc07edaaab86e901f933]: Sch. 56 para. 6 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-7a6c985bb14309d7bc267a1935ec2b5a]: Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 3](https://www.legislation.gov.uk/uksi/2011/132/article/3)
[^key-a7cc4137c3ac5fc91819dedd7bb1a96c]: Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/4); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-8e2be3b0ba18df532e3a5b72fe2229f3]: [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-89bb554ee6614efe918dfcf87fb40fab]: [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-87b3cfa961f90c16a459e7949ee38f27]: [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-a3b36b91585e245a484ab1f1a098a948]: [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b9c493c43b48f279c6a47b10a47292e3]: [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-555ff3d720c8dbb78922e98e5b09b921]: [Sch. 51 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/867/article/6))
[^key-613618f468649fea36f0b41a49c9cc97]: [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-85374b4556960450d4cea03ae978f96d]: [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-e729cfa1f9591e6d751da8a676e7fffc]: [Sch. 51 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/15) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-03594d0f89c62f2ccd40eb03a1d0df0e]: [Sch. 51 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/16) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 7](https://www.legislation.gov.uk/uksi/2010/867/article/7))
[^key-8b207d9da91326104656518eca37cd73]: [Sch. 51 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-85d77cdd76e075f0f8c6d5e75889c817]: [Sch. 51 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/19) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-35dd2ec782f3a51704696dea9c804734]: [Sch. 51 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/20) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b1e97c6fa065d89f829cff38e9f39242]: [Sch. 51 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/21) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-d08af9bd2a395598299b768c9e7e6eda]: [Sch. 51 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/22) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-1279203b6f0a3dd0e119804b1fbf8612]: [Sch. 51 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/23) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-564bb13ea91269877d89914650c2290c]: [Sch. 51 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/24) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-5010ff0de9b9f0113cfac2673662d069]: [Sch. 51 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/25) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-640152c59d8ba25d7502e96ccc348d29]: [Sch. 51 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/26) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-f90217e417f637a9415971ed9d269587]: Sch. 54 para. 9D and cross-heading inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037)](https://www.legislation.gov.uk/uksi/2011/1037), [arts. 1](https://www.legislation.gov.uk/uksi/2011/1037/article/1), [8](https://www.legislation.gov.uk/uksi/2011/1037/article/8)
[^key-5c54c90181700b9a4807fd5da75c11f2]: [S. 68(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/68/4) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(a)](https://www.legislation.gov.uk/uksi/2011/702/article/15/a) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-da367f0c4c44e58018afa88f4f245b2b]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(b)](https://www.legislation.gov.uk/uksi/2011/702/article/15/b) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-34cbae596395fff61a8f5e260f34a883]: Word in Sch. 55 para. 6(2) inserted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-de9420b476dea87e198c68db80f0ddf2]: Words in Sch. 55 para. 6(5) substituted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/3); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-c01fe1b9d05ba1b523cd4bd601d1fefb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 36](https://www.legislation.gov.uk/uksi/2009/470/regulation/36) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [7](https://www.legislation.gov.uk/uksi/2011/784/regulation/7) (with [reg. 12(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/1)))
[^key-65fd2f246c07bb2e8b0a5f8c7cadac05]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 40(1)(2)](https://www.legislation.gov.uk/uksi/2009/470/regulation/40/1/2) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2011/784/regulation/9) (with [reg. 12(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/2)))
[^key-95662efec8a74d70a0a4d2f988c4b8fb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 31](https://www.legislation.gov.uk/nisr/2009/128/regulation/31) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [6](https://www.legislation.gov.uk/nisr/2011/137/regulation/6) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-a4db7e65cd596a41bf0f307559a5e6e0]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 35](https://www.legislation.gov.uk/nisr/2009/128/regulation/35) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [8(a)](https://www.legislation.gov.uk/nisr/2011/137/regulation/8/a) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-c774cbd97c1ca8f5cb9cc0cdc6c2f508]: Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-a6c93cef3b34174f7c044a39852d4fcf]: Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-29c5c8e2e991f8510e8633e0820c02df]: Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3cef7450230b4424bbc5975a6b33cc96]: Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c7261eefbf678f51b7bf7a3f58bb4043]: Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4ed0df79f90119f701d22ac62c7aab3f]: Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-024545af4caa93f649167bea37329f1a]: Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-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-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-4fea4f103ec0484d2c1d4e628f4065a6]: Sch. 56 para. 11(4A) inserted (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(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9/3); [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-7edbf39920148777716aa0d74d805837]: Sch. 55 para. 18(5) inserted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 6.10.2011 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. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/10); [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); [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))
[^key-9b2ae3b0a1867fc44e821c6ae312eafb]: Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2ce8a123db231f3792557787fe212d03]: Sch. 55 para. 14 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-524d43c6d58e3ea844f97976d0bd02eb]: Sch. 55 para. 15 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-aa98cfd935f6c736c19e733ea00f2464]: Sch. 55 para. 16 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-af9393a9966c2f160dd5713bdaa0ae41]: Sch. 55 para. 17 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-726d51edbb69c73142ae36bb98819b2e]: Sch. 55 para. 18 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2ee04cf225821c64a412185d0f3a5349]: Sch. 55 para. 19 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-bf5c81af22e5a7e98155287568652bde]: Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-e1bdbc4320f029b718cd477c27fcd26e]: Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-1ac826995ec8cfde6278ddd043f5369b]: Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-7c71e47f99f9f6d063b63bae061cc225]: Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-23904b167ed93d2fa626babba856a325]: Sch. 55 para. 24 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-6a3011debcd33dff008576f91768e9c3]: Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-09b12a41ed9fbf1db9dd4597897e2a05]: Sch. 55 para. 27(1)-(4) in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-b86133fc14346f39cc2c4c6e53ae0ba8]: S. 101 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-6fb01ce844141b3fe138fd0c863e0650]: S. 102 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-81fec43d9d1cc172832b86ff55e9ccc7]: S. 103 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-32fc33602c74c0381a6eeca77fe93c79]: Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-8568084b516db5b34379afd6235e0085]: Sch. 55 para. 8 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-477dc6204cf8aa333f69f37aa3f01965]: Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-43fee42082e115e0a05ee215d4d32f4b]: Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-25e294b2704c1ffc30f6fcdc6f08cd0c]: Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-75712b72895e361323f27c42ec7f782a]: Sch. 55 para. 12 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4dfb0a8fd5c964b7a9fadd8f864906c7]: Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-61b4978289554440420ebfc43eae14a6]: S. 103 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), [art. 2](https://www.legislation.gov.uk/uksi/2011/2401/article/2)
[^key-e304918d86f8799eeab8cee5afdee9cf]: Word in Sch. 55 para. 11(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-c9c9f2341533a018684717c5c3e4e248]: Words in Sch. 55 para. 11(5) substituted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/3); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-697d8338ef12849a026310f4012a84f3]: Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 6(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/6/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^M_F_e96317e2-fbbe-41a4-e722-cff20e53586e]: Sch. 55 para. 15(1)(2) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), s. 35(2), Sch. 10 para. 13(2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), art. 2(2) (with art. 5)
[^M_F_265953ad-ecc7-4bce-d835-1fe8c872e7e9]: Sch. 55 para. 15(3) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_1485b11a-fb5b-4cf8-d40e-12c0e491c999]: Sch. 55 para. 15(4) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-1d464d4e909a9d072a150876b1eb91aa]: S. 101 applied by S.I. 2009/470 reg. 39(2)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4260dbfe9c225160f5542552f0661959]: S. 102 applied by S.I. 2009/470 reg. 39(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-2412c2a72b4f52166b8bb087e0e51a8d]: S. 103 applied by S.I. 2009/470 reg. 39(2)(b)(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4bfd71891a655fbb9e73d01b805bf6e6]: S. 101 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-60d36ed635b327c72ca9fdea1604d6f2]: S. 103 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-a155cba4e4e76911321cb90122e7e720]: S. 101 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-db2ab7c094ff65da340f50a63cea81b8]: S. 102 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-721ff71dedfb637a35ac1350ebcd5419]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-db38e2fa473d36b58541ba028aed9491]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-077996de7adced6922212d5df3b59d87]: Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 6 paras. 26](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/26), [34(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/34/2); [S.I. 2012/736](https://www.legislation.gov.uk/uksi/2012/736), [art. 20](https://www.legislation.gov.uk/uksi/2012/736/article/20)
[^key-07a83d52ebdf1e86649d04f5f632e623]: Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/157/article/4/2)
[^key-09969cbf5f442d0e90d8679da9b548ee]: Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 9(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 3](https://www.legislation.gov.uk/uksi/2011/703/article/3)
[^key-09b12a41ed9fbf1db9dd4597897e2a05]: Sch. 55 para. 27(1)-(4) in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-0cce9fcd092f517ce288fb080ea4e29e]: [S. 111](https://www.legislation.gov.uk/ukpga/2009/10/section/111) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 7 para. 84](https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/84), [10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0ce57c983a10965749b3b65c602d39fe]: [Sch. 30 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/4) omitted (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 5 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/5/paragraph/7/2/b)
[^key-0d1698a1956bcb41dac2ce849ee93a66]: Words in Sch. 3 para. 8 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 713](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/713) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0d29aeb1f275bac3bfbd4fdfbf0813ef]: [S. 57](https://www.legislation.gov.uk/ukpga/2009/10/section/57) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0df1b46594e78793aa268e76fc44cd07]: Sch. 6 para. 3(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0f3ac09ac541babcaa3ffdabc68b588e]: Word in Sch. 35 para. 14 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [9](https://www.legislation.gov.uk/uksi/2010/429/article/9)
[^key-0f58356d9e17aa2b183b5d37547f7aea]: Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-0f6da6de8f4dd36b2843f0f36acde0ad]: Sch. 55 para. 27 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-10063a7b19d33d00a5252ae6e9d3638d]: Words in Sch. 61 para. 4(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1007f9df841bf3cefba65f936acb0084]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/5); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-1112eb449bf55b906ff9496dc084e8ce]: Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-119ce9a5317f93f9bdff2a64ae28b71a]: Sch. 14 para. 8 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-11f0edc2102d36b8c735ab4fd793272a]: Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-1279203b6f0a3dd0e119804b1fbf8612]: [Sch. 51 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/23) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-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-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-15f43f678304b804114831c6660736d2]: Word in Sch. 35 para. 16(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [10](https://www.legislation.gov.uk/uksi/2010/429/article/10)
[^key-1876ef38ebce81c6184f2e58ff3b534b]: Sch. 50 para. 13 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-195f4d3cce0974ef725c1423c9a9379a]: Sch. 55 para. 17 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-1a33f88a6b0cfbf8be8c3a36c3be7c47]: Sch. 55 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 38](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/38)
[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-1aa8e11837e0a5334047a7da92b1edfb]: Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-1ac826995ec8cfde6278ddd043f5369b]: Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-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-1d464d4e909a9d072a150876b1eb91aa]: S. 101 applied by S.I. 2009/470 reg. 39(2)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-1ed2b0d1b852642308bb0e519f4f8eae]: Sch. 31 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-202ad6547ff0cd86b4e08ae74f749e83]: Words in Sch. 22 para. 14(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-20dd1b3cb0d9feb5d7b423f0ba80fda0]: Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-223476481d631b2a01cf641de7a68bfb]: Words in Sch. 35 para. 1(8) substituted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-22beb62f01d352d825b21cf3f56ecb98]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-22e263bc48ad1814baebd15a032613c5]: Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-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-23904b167ed93d2fa626babba856a325]: Sch. 55 para. 24 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2412c2a72b4f52166b8bb087e0e51a8d]: S. 103 applied by S.I. 2009/470 reg. 39(2)(b)(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-2459d650f9678b4ededfa7c2364e0e53]: Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-25048c21125ddf74d6562d388e6330e9]: Words in [s. 8(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/8/4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 708](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/708) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-25cb6a95a1c1aa6b27c6bbd0aa168c00]: Sch. 50 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-25e294b2704c1ffc30f6fcdc6f08cd0c]: Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-26620813641eaaeca3ba3dd03f077392]: Words in Sch. 53 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 722](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/722) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-285a2d62ccbe2cb822aae0c13ce017fd]: Sch. 50 para. 5 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2933ee74af296c1aa67099d83117cfe8]: Sch. 22 para. 10 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-2972d44ff5b9739ddfb92a107c970da8]: Sch. 51 para. 39 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 25](https://www.legislation.gov.uk/uksi/2010/867/article/25))
[^key-29c5c8e2e991f8510e8633e0820c02df]: Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-2afd9e710cabc5de6a870fc786bc12a3]: Sch. 50 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^key-2bd9c89de5c27b4ffb3053735f9c14ae]: Words in Sch. 55 para. 6(3)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-2c345944ad8bc6728206f8b1a9d3e79b]: Sch. 44 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 720](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/720), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c725ec773cb0b635aafdfe360e803c8]: Sch. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2ce8a123db231f3792557787fe212d03]: Sch. 55 para. 14 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2ee04cf225821c64a412185d0f3a5349]: Sch. 55 para. 19 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2f75ee626e375db802422f395b3dce3d]: Sch. 14 para. 6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-30746625430c3646fdcb8e168ffaef5c]: Sch. 33 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-31489d44924d53030a9ac134a026341b]: [Sch. 32 paras. 9-11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-32390e88db098c941ac179c033da3e51]: Sch. 6 para. 3(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3248e6351b3c4faef64041a1ffb3b36a]: [Sch. 6 para. 1(11)(e) and word](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/e) omitted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(c)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/c)
[^key-32fc33602c74c0381a6eeca77fe93c79]: Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-33ae862ff7e7bf600dd4224949d42f76]: Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e]: Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-34cbae596395fff61a8f5e260f34a883]: Word in Sch. 55 para. 6(2) inserted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-35dd2ec782f3a51704696dea9c804734]: [Sch. 51 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/20) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-35febb3ba60fb9b0e72fbcf59318048d]: Words in s. 56(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 103](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/103) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-367eb0febe85996c7a854babe04e3942]: Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 9](https://www.legislation.gov.uk/uksi/2010/867/article/9))
[^key-37b01065d884de2212185728b5964ddf]: [Sch. 15 paras. 97-99](https://www.legislation.gov.uk/ukpga/2009/10/schedule/15/paragraph/97) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-38749e4167195e433e8aa1ade05b7351]: Sch. 45 para. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-389ccdb136c44977bfe6f11860fbd1f1]: Sch. 15 para. 96 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-3946948cc0eb43cb253151823415f14c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 20 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(12)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/12); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-39f534b3fea4c11227a1b97854494b6a]: Sch. 50 para. 9 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-3aa67981d37b6b1f2d881ec487110453]: Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3ac0bc7381517c1287caace64789eec7]: Sch. 55 para. 25 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-3c3af0def3f5b67c161dcfce0ea91f13]: Sch. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3cef7450230b4424bbc5975a6b33cc96]: Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-420f6cbe4859bc0c44eecb84b9c99e48]: Words in Sch. 61 para. 9 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(10)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/10) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-4260dbfe9c225160f5542552f0661959]: S. 102 applied by S.I. 2009/470 reg. 39(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4316f8b2fdc7ef8de9e797c2e4068042]: Sch. 53 Pt. 2 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 30(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/30/2)
[^key-43fee42082e115e0a05ee215d4d32f4b]: Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4452d496ea7da1b2220d0b42fd5d0ecf]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-45c1abfa19ead4dacf3fba7b0cb33a1a]: [Sch. 16 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/15) omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 34](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/34), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-477dc6204cf8aa333f69f37aa3f01965]: Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-491d574c616bb071c8755f720caa73f9]: Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a73a6591bf3d783840eb896367a83e8]: Words in Sch. 33 para. 6(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/4), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4aa37d2e713e350f5c9397f968bf47c7]: Sch. 55 para. 23 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-4b0c6a004fe1f13c157f41682057e035]: S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-4bfd71891a655fbb9e73d01b805bf6e6]: S. 101 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4d2c1ef6adcaa2a018f14256db381239]: [Sch. 16 para. 24(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/3) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-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-4dfb0a8fd5c964b7a9fadd8f864906c7]: Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4e07b5315759bd9935dc24956ea18257]: [Sch. 16 para. 24(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/5) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4e3a852cec04f4488ab78ced0e1527f4]: Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4ed0df79f90119f701d22ac62c7aab3f]: Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4fa8a3137c75763d52fdec7e1cb15026]: S. 108 applied (with modifications) by S.I. 2001/1004, reg. 90K(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [Social Security (Contributions) (Amendment No.4) Regulations 2009 (S.I. 2009/2028)](https://www.legislation.gov.uk/uksi/2009/2028), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2028/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2009/2028/regulation/3))
[^key-4fea4f103ec0484d2c1d4e628f4065a6]: Sch. 56 para. 11(4A) inserted (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(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9/3); [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-5010ff0de9b9f0113cfac2673662d069]: [Sch. 51 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/25) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-513a8ac7984585c5d6e8bd995f19111f]: Words in Sch. 33 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/5), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-517da73940bd90ad86ecc3fc5377dd5b]: Sch. 55 para. 5 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-524d43c6d58e3ea844f97976d0bd02eb]: Sch. 55 para. 15 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-52c2e465ec16d8de0e869463c84cea7f]: Sch. 55 para. 16 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-5379eb8e5f6fb6ca7db90b25699ff80d]: Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 8](https://www.legislation.gov.uk/uksi/2010/867/article/8))
[^key-53d9d203b7d0cf496cc1fa0ac326bd51]: Words in Sch. 6 para. 3(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5435edb5c06d8c5e4807c1d82a31862b]: Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-555ff3d720c8dbb78922e98e5b09b921]: [Sch. 51 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/867/article/6))
[^key-564bb13ea91269877d89914650c2290c]: [Sch. 51 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/24) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-5699bbdd5922a012bf4c1bc1dec076dd]: Sch. 55 para. 11 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-581621f03bcf07313135af365ecc3df1]: [Sch. 28 para. 10(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/10/1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-58d2f82510a2562f7c589a0ba34eccbc]: Sch. 55 para. 8 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-59109346b04a530da19cd7a433620e4a]: Words in Sch. 61 para. 18(5)(6) substituted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(13)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/13) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^key-596118d284cccc3c73d7bb6d4b45968f]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 332](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/332) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-5b26e6258cb4cd6c5dba53535e99ac8f]: Words in Sch. 35 para. 9(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(1)](https://www.legislation.gov.uk/uksi/2010/429/article/5/1)
[^key-5b2f8561a190f7c1074203478cd95a69]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/2) repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 10 para. 8(d)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/8/d)
[^key-5b405dfbc99fbb375ce4ed0dd1020d8d]: Sch. 35 para. 11(3A)-(3C) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/429/article/7/2)
[^key-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-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-5f27e172ed02cfd27ba12f47875ba568]: Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-604dd9c6b088f4765875c5caea107309]: Sch. 55 para. 17(4) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/b); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-60d36ed635b327c72ca9fdea1604d6f2]: S. 103 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-613618f468649fea36f0b41a49c9cc97]: [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-61b4978289554440420ebfc43eae14a6]: S. 103 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), [art. 2](https://www.legislation.gov.uk/uksi/2011/2401/article/2)
[^key-626a81f2046860dae23599284ef1c382]: Sch. 55 para. 10 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-62adc41df47e103b953433e3dd20a788]: Words in Sch. 61 para. 21(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-63e48ba316ce862f26ab9cbc734a3753]: Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-63fa4756fe929a3da9ae279f23a46db2]: Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(a)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/a)
[^key-640152c59d8ba25d7502e96ccc348d29]: [Sch. 51 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/26) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-6488cf4d0801f05645e31632a1390a02]: Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-65fd2f246c07bb2e8b0a5f8c7cadac05]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 40(1)(2)](https://www.legislation.gov.uk/uksi/2009/470/regulation/40/1/2) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2011/784/regulation/9) (with [reg. 12(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/2)))
[^key-66a6bfa58700a3d627dfb2264c2787cb]: Sch. 24 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 3](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-690afcf32256a1cfc64d3726f21431e8]: Word in Sch. 35 para. 7(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/429/article/3/2)
[^key-690d28870ebc2febfa4f3f4c54be6794]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 63(3)](https://www.legislation.gov.uk/nisr/2009/128/regulation/63/3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91)](https://www.legislation.gov.uk/nisr/2010/91), [regs. 1](https://www.legislation.gov.uk/nisr/2010/91/regulation/1), [7(1)](https://www.legislation.gov.uk/nisr/2010/91/regulation/7/1))
[^key-697d8338ef12849a026310f4012a84f3]: Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 6(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/6/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-69b86f8c21dff4ad63c0cd7bd1514595]: Sch. 55 para. 2 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-6a22e5aeebc4bbeb84a4a2b9ff249356]: Sch. 48 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-6a3011debcd33dff008576f91768e9c3]: Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-6d48dfd6ca803df86e1c13cf79c0e9e1]: Words in Sch. 61 para. 5(7) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-6e89442c780934d5ad1bac0c4fae921e]: Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-6f6a001ba035f9ff4a10aeef845179de]: Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 18-20](https://www.legislation.gov.uk/uksi/2010/867/article/18))
[^key-6fb01ce844141b3fe138fd0c863e0650]: S. 102 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-70a1b6b5425b6d3c83fa340d32a00443]: [S. 96(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/96/1) in force at 1.4.2010 for the purposes of the amendment made by that sub-section by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-70c16474660754866a9793fb6cf49330]: Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-721ff71dedfb637a35ac1350ebcd5419]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-723fc0fe83cefd98cfff3cd06dd5f8de]: [S. 62](https://www.legislation.gov.uk/ukpga/2009/10/section/62) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-726d51edbb69c73142ae36bb98819b2e]: Sch. 55 para. 18 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-73d24376a0280395a249da297635a17b]: Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-7425f0885ffe7b4c32f394ef46fb6975]: Words in [s. 123](https://www.legislation.gov.uk/ukpga/2009/10/section/123) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 228](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/228) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-74967b1fed33477d96c3c02c7307567d]: Sch. 35 para. 8(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2010/429/article/4/3)
[^key-75712b72895e361323f27c42ec7f782a]: Sch. 55 para. 12 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-768456c3120330d05323016100b0e6de]: Words in Sch. 61 para. 5(7)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-79564dab627d1ea4f9e15cf9d6ddd6f9]: Sch. 51 para. 33 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 16](https://www.legislation.gov.uk/uksi/2010/867/article/16))
[^key-79fe22f9cbf1fcf95029536ee740c4bf]: Sch. 61 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7a6c985bb14309d7bc267a1935ec2b5a]: Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 3](https://www.legislation.gov.uk/uksi/2011/132/article/3)
[^key-7c71e47f99f9f6d063b63bae061cc225]: Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-7e72059ffc5b2fca1fc74c862d714cac]: Words in Sch. 35 para. 8(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(1)](https://www.legislation.gov.uk/uksi/2010/429/article/4/1)
[^key-7e7c17861a6b27b2add91a482cfd2824]: Sch. 56 para. 1(5) inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/3); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-7edbf39920148777716aa0d74d805837]: Sch. 55 para. 18(5) inserted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 6.10.2011 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. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/10); [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); [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))
[^key-7efb9f0ce0570f3572492aeb2821fc30]: S. 101 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-817c4b623c504ab8b2973ca74c6f225c]: Words in Sch. 61 para. 7(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-81b825f2cdd2635330f4f8938b3a3900]: Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-81fec43d9d1cc172832b86ff55e9ccc7]: S. 103 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-842bb3402d360dbbbfa36a88037ed524]: [Sch. 25 paras. 1-6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/25/paragraph/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 717](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/717), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8527d91b0001669c7d412dcc1b5226cb]: Sch. 61 para. 5(6)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(6)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/6/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-85374b4556960450d4cea03ae978f96d]: [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8568084b516db5b34379afd6235e0085]: Sch. 55 para. 8 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-85d77cdd76e075f0f8c6d5e75889c817]: [Sch. 51 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/19) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-86d19bee1d73514b1e0d434ac137db84]: [Sch. 44](https://www.legislation.gov.uk/ukpga/2009/10/schedule/44) modified (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 63(5)](https://www.legislation.gov.uk/ukpga/2011/11/section/63/5)
[^key-87b3cfa961f90c16a459e7949ee38f27]: [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-87eac225babdea12fe3594c05313784a]: Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-89bb554ee6614efe918dfcf87fb40fab]: [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8b207d9da91326104656518eca37cd73]: [Sch. 51 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8b2552fc8e68694fe6ba1dbf18516215]: S. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b265f50cc08ea546c8c4acdad829a1e]: Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-8b635ffeec6624daa4a9a4f1ccde3f47]: Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-8b69028373ea10c042abd59e3ebe946b]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8c6206c3c631d59e884a67c1f9f7477d]: Words in Sch. 55 para. 17(3) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/a); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-8d8c793b855e4ded6319b5016887c8e4]: Words in Sch. 61 para. 1(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(3)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-8e2be3b0ba18df532e3a5b72fe2229f3]: [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8e9d02b71a855d295e69666fafc30fad]: Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8ecf717c35b9a9fc40a4ec935780ba50]: Word in Sch. 46 para. 18(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8f90434fff09822cb56ac883ae46834c]: Sch. 56 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 39](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/39)
[^key-9172c08f7e38a02b5e33ff6a407928d9]: [S. 38](https://www.legislation.gov.uk/ukpga/2009/10/section/38) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 709](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/709), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-91935d87afe918eeec8ec2efdfa0d27a]: Words in Sch. 33 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-91d5443c90ea7e1fff9c67745fced9f6]: Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-922a19b2ced2df74b65fe9a7610250b5]: Sch. 55 para. 19 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-924cb25358aa8bd1af32888e8c9cfec5]: Sch. 14 para. 14 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-93a67d867e5455e43fe848bfd874c8ff]: [Sch. 16 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/22) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-94e5c0b0dc8fb6af1c7815aa9e267ca6]: Words in Sch. 33 para. 8(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/6), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-95662efec8a74d70a0a4d2f988c4b8fb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 31](https://www.legislation.gov.uk/nisr/2009/128/regulation/31) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [6](https://www.legislation.gov.uk/nisr/2011/137/regulation/6) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-958e52e84370b88fa3812078ad9836cf]: Sch. 51 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2010/867/article/4))
[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-9894e9c73a0f24c28cc5d12343d70e91]: Sch. 12 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(1)](https://www.legislation.gov.uk/uksi/2010/429/article/7/1)
[^key-992aadd19e70600a305ff50c59e298da]: [S. 58](https://www.legislation.gov.uk/ukpga/2009/10/section/58) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-99b75da1b2d330c0d315bcc2bd8e85f0]: Sch. 35 para. 10(5A)-(5D) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2010/429/article/6/2)
[^key-99f96a6bc74f977e00e2f4c07329edda]: Word in [Sch. 6 para. 1(11)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/c) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/b)
[^key-9a0b74be7afdbd7654ed882187edeb44]: Sch. 50 para. 1 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-9a5493eacd74ca7705a16b83f697f1b2]: Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9b00349d8edf15e88ed0ff62f8638f71]: Sch. 16 para. 12(2)(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-9b2ae3b0a1867fc44e821c6ae312eafb]: Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-9b5e675e8f1f40b4b8547d27ea47a538]: Sch. 22 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 174](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/174), [10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9e7152a708f922d2ff1644ed1627c2aa]: Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9f58d2934f3f43e95c1ed6d2bfeef028]: [Sch. 28 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/9) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-9f7f0bf67ce0c79e612bbc6dc609793a]: Words in Sch. 61 para. 4(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-a155cba4e4e76911321cb90122e7e720]: S. 101 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-a3b36b91585e245a484ab1f1a098a948]: [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-a45f7600eef1744870fe55fd33db608a]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 68(3)](https://www.legislation.gov.uk/uksi/2009/470/regulation/68/3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661)](https://www.legislation.gov.uk/uksi/2010/661), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/661/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2010/661/regulation/6))
[^key-a4db7e65cd596a41bf0f307559a5e6e0]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 35](https://www.legislation.gov.uk/nisr/2009/128/regulation/35) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [8(a)](https://www.legislation.gov.uk/nisr/2011/137/regulation/8/a) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-a687100bf457824bc3825a7ee39088c8]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67B](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67B) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-a6c93cef3b34174f7c044a39852d4fcf]: Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-a7cc4137c3ac5fc91819dedd7bb1a96c]: Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/4); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-a8218ad3dd4a5d6cecf1325ded12e157]: Sch. 55 para. 15 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-aa98cfd935f6c736c19e733ea00f2464]: Sch. 55 para. 16 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2010/429/article/5/2)
[^key-adf98ee117c12fa255f0f1219a6174ad]: Sch. 55 para. 3 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-af1b1b7aeb9cbd647b8a681c4589decc]: [Sch. 52 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/11) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/b)
[^key-af20a94074cbc68b7c61fc1253ae4475]: Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-af20e9b4dd21f583bb382ed810821c69]: Sch. 55 para. 9 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-af22306b50d2a1e34750ab04baa03bf9]: Sch. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-af9393a9966c2f160dd5713bdaa0ae41]: Sch. 55 para. 17 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-b0637522e74c865e4e92751382eaf064]: Words in Sch. 61 para. 1(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b0e0102838bd361fde296054d51389c5]: Sch. 34 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1259a4a4ee123f723bd106ff81ba62f]: Sch. 35 para. 8(4A)-(4G) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/429/article/4/2)
[^key-b19ca8217569b27d6d980b193f7ddee7]: Words in Sch. 33 para. 5(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/3), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1e97c6fa065d89f829cff38e9f39242]: [Sch. 51 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/21) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b31a39c7a0890b107739de7fc820136e]: Sch. 50 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b4d6a4834306bba950898cc045809dba]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/31)
[^key-b52981f89132c4b9e668ff7da8c1978f]: Sch. 55 para. 22 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-b761a802ae8f9fc776ddbb9673cf18ad]: Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b86133fc14346f39cc2c4c6e53ae0ba8]: S. 101 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 104](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/104) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b933123fb0bc63e78a59e6b2bc48d8a8]: Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b9c493c43b48f279c6a47b10a47292e3]: [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-ba96dd0f0a1afde0c3a34836da03cdad]: [S. 63](https://www.legislation.gov.uk/ukpga/2009/10/section/63) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bacd4cf0e9f02bc00e5d66e099bfb6d0]: Sch. 22 para. 8 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-bb5f9df29c86b696d88163c8f95e2eb0]: [S. 35](https://www.legislation.gov.uk/ukpga/2009/10/section/35) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 159](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/159), [10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bc38db9a1888923f42393cc00345167b]: Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-bcaa9b61603d0bedc7f45f7d3aed9080]: Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-bcda0354ca86cb06e9644bfb73137e5c]: Words in Sch. 17 para. 12(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 150](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/150) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bcde5f162b21544b6a1acc700af5b98b]: Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 10-12](https://www.legislation.gov.uk/uksi/2010/867/article/10))
[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-be1454a4e80aa10e0973d5fbf53b01fb]: Sch. 55 para. 6(3A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-be223f64c02dd109286baa9d50bd8653]: Words in [s. 7(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/7/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 707](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/707) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-be2f3ae91468e15edcd54131d1d3dfb3]: Sch. 14 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bf5c81af22e5a7e98155287568652bde]: Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-bffaed6f38c0e55f5c1af8debe2e4e9f]: [S. 66](https://www.legislation.gov.uk/ukpga/2009/10/section/66) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c01fe1b9d05ba1b523cd4bd601d1fefb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 36](https://www.legislation.gov.uk/uksi/2009/470/regulation/36) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [7](https://www.legislation.gov.uk/uksi/2011/784/regulation/7) (with [reg. 12(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/1)))
[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-c172ca96d3c62cf72e79be530345d311]: Sch. 55 para. 12 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c1e0324eb9713a267f6e0b1de8991678]: Sch. 51 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 13-15](https://www.legislation.gov.uk/uksi/2010/867/article/13))
[^key-c3def5aaf4cb32ccfa6d6356587044f7]: Sch. 22 para. 12(2)(b): 1.4.2010 appointed by [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), art. 2
[^key-c44bb078cde21b6139ae9e2ee34de6b0]: Sch. 14 para. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c4503b839f8019d8d070957d0327cb00]: S. 103 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-c4961d1caef1fdf58eab462f77cb9bb7]: Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-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-c57c2bde0d53fd77203bd883b1c5f465]: Sch. 55 para. 4 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 26-28](https://www.legislation.gov.uk/uksi/2010/867/article/26))
[^key-c5f46613f444aff0ba67d21a4988ce08]: Sch. 55 para. 18 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5f60bc0cae2f9239505363f873e4baa]: Sch. 55 para. 7 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c63c05ab9ea569f825b6633978e321af]: Word in [Sch. 6 para. 1(11)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/b) substituted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/a)
[^key-c6f492b4a057869945cb6fc1682b30da]: Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c7261eefbf678f51b7bf7a3f58bb4043]: Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c774cbd97c1ca8f5cb9cc0cdc6c2f508]: Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c83ca5cd8c4c23403852234654d6737c]: Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 5](https://www.legislation.gov.uk/uksi/2010/867/article/5))
[^key-c9c9f2341533a018684717c5c3e4e248]: Words in Sch. 55 para. 11(5) substituted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/3); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-ca70b80549967394e3f6e4f55a351b77]: Sch. 55 para. 26 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-cdb14baf94eba642d940c55e08e32bc3]: [S. 59](https://www.legislation.gov.uk/ukpga/2009/10/section/59) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-cdd0db00baa56a0d3ef70ba62c559789]: Sch. 50 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-ceb2cefd055b279ad82b3b45371ecf60]: Sch. 50 para. 16 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-d08af9bd2a395598299b768c9e7e6eda]: [Sch. 51 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/22) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-d0ca317c696f15656e3303ef000551b5]: Sch. 35 para. 7(1)(g) and word inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(b)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/b)
[^key-d15a0f20ff75c1e355be0a5e0be40883]: S. 108 applied (with modifications) by S.I. 2003/2682, reg. 203(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029)](https://www.legislation.gov.uk/uksi/2009/2029), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2029/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2009/2029/regulation/4))
[^key-d33c6fda07b4dd01e0df52ab6fe3a378]: Sch. 55 para. 24 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-d35a4071f0263b1df31db40562bd7e39]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3796f6b4f2edd7445eb8042b1de1bf2]: [S. 90](https://www.legislation.gov.uk/ukpga/2009/10/section/90) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 711](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/711), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d4788174f197679e47fff9d91eec1b70]: S. 108 applied (with modifications) by S.I. 2005/2045, reg. 48(8) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 (S.I. 2009/2030)](https://www.legislation.gov.uk/uksi/2009/2030), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/1/2), [2(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/2/2))
[^key-d5190a069779ade738f3dd36965d00d0]: Sch. 51 para. 34 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 17](https://www.legislation.gov.uk/uksi/2010/867/article/17))
[^key-d57f31d1942d7eeec869b03ffe162334]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 712](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/712) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d78c2b49e0bfec8c6ecac8f29b3c3619]: Sch. 55 para. 6(6) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(6)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/6); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-d7e3759e582cd00cc5a57df9d6dbf6b1]: Words in Sch. 46 para. 18(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d802239ec6053bc8ba4e2946653627ba]: Sch. 55 para. 13 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-d9426ffbcc1d88ebab641850ea493f61]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d9bee2940d2e9d70d70f42cb116cdf18]: [Sch. 30 para. 2(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/2/1) omitted (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 4 para. 12(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/4/paragraph/12/a)
[^key-da367f0c4c44e58018afa88f4f245b2b]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(b)](https://www.legislation.gov.uk/uksi/2011/702/article/15/b) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-db195eacb13066a2748cc5dc7c06835c]: S. 94 in force at 1.4.2010 by [S.I. 2010/574](https://www.legislation.gov.uk/uksi/2010/574), [art. 2](https://www.legislation.gov.uk/uksi/2010/574/article/2)
[^key-db2ab7c094ff65da340f50a63cea81b8]: S. 102 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-db38e2fa473d36b58541ba028aed9491]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-db812ee15d93d341871c3f2da0e0fc48]: Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-dbdb1fd12653eb2412246f0fda2d18ad]: Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-dd43626a235dd4cfb0811aabce5c4fbb]: Sch. 35 para. 10(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2010/429/article/6/1)
[^key-de637a802624efcd93ec9980caa11752]: [Sch. 23 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/8) repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 9 para. 5(g)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/9/paragraph/5/g)
[^key-de9420b476dea87e198c68db80f0ddf2]: Words in Sch. 55 para. 6(5) substituted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/3); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-df1a96415390536f0c6875c3dc23a8e7]: Sch. 51 para. 38 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 24](https://www.legislation.gov.uk/uksi/2010/867/article/24))
[^key-e156842095a51fa7f7a56ee9950baac2]: Sch. 35 para. 9(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2010/429/article/5/3)
[^key-e1bdbc4320f029b718cd477c27fcd26e]: Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-e304918d86f8799eeab8cee5afdee9cf]: Word in Sch. 55 para. 11(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-e33b52933613b85ae855986c9f279a29]: Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031)](https://www.legislation.gov.uk/uksi/2009/2031), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2031/article/1/1), [2-10](https://www.legislation.gov.uk/uksi/2009/2031/article/2)
[^key-e40eb97521719835168b785459ccb36b]: Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-e427fd4d2974202b4d5a656f268960ad]: Sch. 22 para. 11(1)(b)(3) having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-e45319026f5854bc193b307547bb2619]: Words in Sch. 55 para. 6(4)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(4)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/4); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-e6021c8f2b406a2f71513c357b433dfe]: [S. 60](https://www.legislation.gov.uk/ukpga/2009/10/section/60) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e6954f2ded147bf9e54408939ac7b7ea]: Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-e6e3d823d410d048c5d199d002cdabec]: Sch. 51 para. 36 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 21-23](https://www.legislation.gov.uk/uksi/2010/867/article/21))
[^key-e729cfa1f9591e6d751da8a676e7fffc]: [Sch. 51 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/15) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-e8f72ce3f6c22c70790740c901b16b92]: Sch. 51 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/867/article/3))
[^key-e9162d255164b8dc98b0d76e4667ca1d]: [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/7) omitted (with effect in accordance with s. 58(19) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 58(17)](https://www.legislation.gov.uk/ukpga/2010/13/section/58/17)
[^key-e9b45de54b7cc707842cf4854e5f27ad]: Sch. 55 para. 14 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-eb8acf732432dc07edaaab86e901f933]: Sch. 56 para. 6 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-ec1f91fcf395b81fad49c8c9766c123c]: Sch. 22 para. 11(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-edb29dd93954e0f975661c484cc04950]: Sch. 55 para. 21 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-ee53a138dfd47ac1063605b84e0c7458]: Sch. 48 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-f11a5e4e2759243dde83b8b70dd8a564]: [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/15) omitted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 17 para. 26(1)(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/26/1/a)
[^key-f1c17b5677695989d4a53a03cfa4147b]: Sch. 55 para. 20 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-f2faaa6582d0f46d4635779288dae31a]: [Sch. 51 para. 18(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18/2) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/a)
[^key-f3e4c888f1108cb50a85817418d8238b]: Words in Sch. 33 para. 9(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/7), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f4438b640929b644742064e473d0448b]: Sch. 35 ceased to have effect (10.12.2010) by virtue of [The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939)](https://www.legislation.gov.uk/uksi/2010/2939), [arts. 1](https://www.legislation.gov.uk/uksi/2010/2939/article/1), [2(1)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/2))
[^key-f4dfdb0abab0ad565bc198cf4aeefbdc]: Sch. 50 para. 21 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f5d58dd526819a7f72495e3a2b5c7758]: Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f71c3dfcf0461ff21a71cff5c4964e1d]: Sch. 50 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f73d716515034f256c258013df84c8b9]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f799ad1c23fd62f1a11f09f21d82966b]: Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-f824ec91ca7956527c704c8ec8d5cedc]: [Sch. 28 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/6) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-f82982a336ea172a5de02eab0cff2956]: Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f90217e417f637a9415971ed9d269587]: Sch. 54 para. 9D and cross-heading inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037)](https://www.legislation.gov.uk/uksi/2011/1037), [arts. 1](https://www.legislation.gov.uk/uksi/2011/1037/article/1), [8](https://www.legislation.gov.uk/uksi/2011/1037/article/8)
[^key-f980fe8ced7a55f26976a0731c581482]: Sch. 51 para. 43 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-fb9561d909337866ee7ba73eebc833a3]: Sch. 18 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 715](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/715), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fe1b96999311f7217de1d24594043984]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^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)
[^M_F_d152d245-2003-4593-d299-04593cbd1743]: Words in Sch. 61 para. 1(1A) inserted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(4)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/4) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_5ec68b35-d464-4241-d134-119f7285c978]: Words in Sch. 61 para. 1(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_3a2a47fb-60e9-4601-bdb8-47a05f6e0e23]: Words in Sch. 61 para. 5(6) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(7)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_e0e20a42-c56b-45fd-d7ed-5496d38614df]: Words in Sch. 61 para. 18(5)(6) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(13)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_13d98b67-ee85-47a9-9ac4-e344a1c2acc3]: Words in Sch. 61 para. 6(1)(a) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(8)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/8) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_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_1d15df31-2e31-421d-d52c-14fecc1c309c]: Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_265953ad-ecc7-4bce-d835-1fe8c872e7e9]: Sch. 55 para. 15(3) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_3a2a47fb-60e9-4601-bdb8-47a05f6e0e23]: Words in Sch. 61 para. 5(6) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(7)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_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_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_5ec68b35-d464-4241-d134-119f7285c978]: Words in Sch. 61 para. 1(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_60cc7d67-4e07-4ffe-de80-31bfed2434ae]: Sch. 56 para. 1 Table item 11N inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 33](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/33), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_61962d83-2eab-4a29-c50f-4b8c30368053]: Word in Sch. 56 para. 2 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(c)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/c), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_66d75362-51d8-4dfc-fd25-9770154d21c3]: Sch. 35 para. 13A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), arts. 1(1), 8
[^M_F_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))
[^M_F_7d80e96c-2d72-489c-d9b3-6b44efb02513]: Word in Sch. 56 para. 1 Table item 24 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_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_cedf4be5-6f6d-45a1-fdbf-4931bbf9b11c]: Sch. 61 para. 19(1)(b) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_d152d245-2003-4593-d299-04593cbd1743]: Words in Sch. 61 para. 1(1A) inserted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(4)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/4) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_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_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_I_a9938022-9f99-4141-c2e2-6b2038e97225]: Sch. 53 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_5fedcb50-309a-4cfc-f9ec-8b336d82828c]: Sch. 53 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_a0d77484-31cb-4b42-ef48-a3df3e7650a7]: Sch. 53 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_fb82a6dd-d26c-4abc-8ac9-3e2604e61d61]: Sch. 53 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^M_I_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_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_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_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_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_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_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)
### Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009
@@ -18304,9 +18301,9 @@
#### Taxable benefit of living accommodation: lease premiums
#### Special annual allowance charge etc
#### Place of supply of services etc
#### Financial assistance scheme
#### Repayment to those in business in other States
#### Information relating to cross-border supplies of services to taxable recipients
@@ -18316,17 +18313,17 @@
#### Registered providers of social housing
#### Rent to shared ownership
#### Capital allowances for oil decommissioning expenditure
#### Remote bingo etc
#### Stamp taxes in event of insolvency
#### Blended oil
#### Meaning of “gaming machine” and “gaming”
#### Taxable commodities ineligible for reduced-rate supply
#### Removal of reduced rate where targets not met
#### Inheritance tax: agricultural property and woodlands relief for EEA land
#### Landfill tax: prescribed landfill site activities
#### Alternative finance investment bonds
#### Interpretation
2013-03-17
Finance Act 2009
2013-02-01
Finance Act 2009
2012-07-17
Finance Act 2009
2012-07-01
Finance Act 2009
2012-06-30
Finance Act 2009
2011-10-31
Finance Act 2009
2011-10-06
Finance Act 2009
2011-09-30
Finance Act 2009
2011-07-19
Finance Act 2009
2011-04-22
Finance Act 2009
2011-04-06
Finance Act 2009
2011-04-01
Finance Act 2009
2011-01-25
Finance Act 2009
2010-12-16
Finance Act 2009
2010-12-10
Finance Act 2009
2010-08-31
Finance Act 2009
2010-04-08
Finance Act 2009
2010-04-06
Finance Act 2009
2010-04-01
Finance Act 2009
2010-03-19
Finance Act 2009
2009-08-13
Finance Act 2009
2009-07-21
Finance Act 2009
original version
Text at this date