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
Changes on 2024-03-01
@@ -93,7 +93,7 @@
### Corporation tax
#### Penalties for failure to make returns etc
#### VAT exemption for gaming participation fees
##### 7
@@ -16340,15 +16340,15 @@
- (c) paragraph 26.
#### Basic rate limit for 2009-10
#### Additional rate, dividend additional rate, trust rates and pension tax rates
#### Small companies' rates and fractions for financial year 2009
#### Charge and main rates for 2009-10
#### Abolition of personal reliefs for non-residents
#### Charge and main rates for financial year 2010
#### Rates of alcoholic liquor duty
#### Rates for 2009-10
#### Rates of tobacco products duty
#### Rates from April 2010
@@ -16356,25 +16356,25 @@
#### Rates and rebates from September 2009
#### Standard rate of landfill tax
#### Bingo duty
#### Provisions affecting amount of amusement machine licence duty
#### First-year capital allowances for expenditure in 2009-2010
#### Tax treatment of financing costs and income
#### Loan relationships involving connected parties
#### Tax treatment of participants in offshore funds
#### Rates of air passenger duty
#### Rates of gaming duty
#### Amounts of duty on amusement machine licences
#### Temporary extension of loss carry back provisions
#### Corporation tax treatment of company distributions received
#### Income tax credits for foreign distributions
#### Foreign exchange matching: anti-avoidance
#### Exemption of benefit consisting of health-screening or medical check-up
#### MEPs' pay, allowances and pensions under European Parliament Statute
#### Tax underlying dividends
#### Manufactured overseas dividends
#### Payments by reference to foreign tax etc
@@ -17428,1859 +17428,1869 @@
[^c1991480]: The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)
[^key-00eaca2495cfcf47cb275e30ee161cc2]: Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/b)
[^key-00fa4e8db3fef7ad874aebc9cd3d73ea]: Sch. 48 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-01294fcc57b9acbe028345472b13ac0c]: [Sch. 56 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-019dbab8b6f1163301c7b6336b68fd5c]: Words in Sch. 61 para. 6(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-01c750bed29531d9647d23c6d39f9f4f]: [S. 107(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-01e9c26ecba306d390901fa4547eea62]: Sch. 55 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-01eb915fff54b522372623523a97b65c]: Sch. 55 para. 1 excluded by [Taxes Management Act 1970 (c. 9)](https://www.legislation.gov.uk/ukpga/1970/9), [s. 12ZBA(7)](https://www.legislation.gov.uk/ukpga/1970/9/section/12ZBA/7) (as inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 91](https://www.legislation.gov.uk/ukpga/2016/24/section/91))
[^key-020793f540ed3bad7414d7fab9993ab7]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-024545af4caa93f649167bea37329f1a]: Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-03594d0f89c62f2ccd40eb03a1d0df0e]: [Sch. 51 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/16) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 7](https://www.legislation.gov.uk/uksi/2010/867/article/7))
[^key-03d4ee98cf33ea3b41170e605a525bea]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZB inserted (with effect in accordance with [s. 116(1)](https://www.legislation.gov.uk/ukpga/2015/11/section/116/1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/2)
[^key-04080bdb41056a4dde69ae7eea59114d]: Sch. 55 para. 6(4A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(5)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/5); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-048c8b41575f0b2590cecb8984d3c312]: Word in s. 94(10)(a) omitted (1.4.2017) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-05e13a2f3634999e23f241214532fe60]: Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-064e872b48948fe4a7680043940c9c0f]: [Sch. 55 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-065d4caf1cdcf82c953976b2396c3fea]: Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-06e02886b67fe10bc2dda8155be3d24a]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [Sch. 4 para. 21G](https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21G) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397)](https://www.legislation.gov.uk/uksi/2014/2397), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/1/1), [3(5)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/3/5))
[^key-077996de7adced6922212d5df3b59d87]: Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 6 paras. 26](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/26), [34(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/34/2); [S.I. 2012/736](https://www.legislation.gov.uk/uksi/2012/736), [art. 20](https://www.legislation.gov.uk/uksi/2012/736/article/20)
[^key-07a83d52ebdf1e86649d04f5f632e623]: Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/157/article/4/2)
[^key-07ea4db4e5e8fb8048b7ed46adedcc40]: S. 102 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^key-07fc0a1a97b4fc734204850057ff7b0d]: Sch. 55 para. 15(2) Table substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-082b6c6372df16b84e11f00a494053a9]: [S. 78](https://www.legislation.gov.uk/ukpga/2009/10/section/78) repealed (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(g)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/g) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-09499e87e4ec3cc2a4ad3cf161e8d6e3]: Sch. 55 para. 20 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-09969cbf5f442d0e90d8679da9b548ee]: Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 9(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 3](https://www.legislation.gov.uk/uksi/2011/703/article/3)
[^key-09b12a41ed9fbf1db9dd4597897e2a05]: Sch. 55 para. 27(1)-(4) in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-0a731f2afeaa7f5e5f9d62789f6959bb]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-0aadc07fe4d77f746e81a1ab5694b485]: [Sch. 55 para. 18(1)-(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0adfbd19f2217fdc188ccb29a1865bc7]: Words in Sch. 55 para. 19(3)(a) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^key-0bb619857581a0d1ab1ff5bd4def7a67]: S. 102 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^key-0cce9fcd092f517ce288fb080ea4e29e]: [S. 111](https://www.legislation.gov.uk/ukpga/2009/10/section/111) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 7 para. 84](https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/84), [10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0ce57c983a10965749b3b65c602d39fe]: [Sch. 30 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/4) omitted (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 5 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/5/paragraph/7/2/b)
[^key-0d1698a1956bcb41dac2ce849ee93a66]: Words in Sch. 3 para. 8 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 713](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/713) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0d29aeb1f275bac3bfbd4fdfbf0813ef]: [S. 57](https://www.legislation.gov.uk/ukpga/2009/10/section/57) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0d6cf76d6a25cece7253e62bd0d8eed2]: [Sch. 55 para. 6C(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0d80e01dc5ab7a82d1d9eccb7772be73]: Sch. 55 para. 22 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-0d85d27e5a7843aa3d47fc8ebc31ae11]: Words in Sch. 55 para. 6A(2)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-0deada387077fac892b0fc9e7f31094d]: Sch. 55 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-0df1b46594e78793aa268e76fc44cd07]: Sch. 6 para. 3(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0e4636eaea2561be099d330fc790371d]: Word in [s. 102(4)(a)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/4/a) omitted (1.1.2023) by virtue of [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 2(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-0e651c68c3e22a9c7c540237a24504b9]: Sch. 19 para. 10(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-0e8d41fffb36297f930fa5df12aa87d7]: [Sch. 55 paras. 19-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0ecc2260d482d9be36f7079e57abb063]: S. 101(4) modified (E.W.S) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5)](https://www.legislation.gov.uk/uksi/2022/5), [regs. 1](https://www.legislation.gov.uk/uksi/2022/5/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/5/regulation/11/5)
[^key-0f3ac09ac541babcaa3ffdabc68b588e]: Word in Sch. 35 para. 14 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [9](https://www.legislation.gov.uk/uksi/2010/429/article/9)
[^key-0f58356d9e17aa2b183b5d37547f7aea]: Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-0f6da6de8f4dd36b2843f0f36acde0ad]: Sch. 55 para. 27 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-10063a7b19d33d00a5252ae6e9d3638d]: Words in Sch. 61 para. 4(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1007f9df841bf3cefba65f936acb0084]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/5); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-1112eb449bf55b906ff9496dc084e8ce]: Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-1165b7b0a5ef7eb995146f417844071c]: Sch. 55 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-119ce9a5317f93f9bdff2a64ae28b71a]: Sch. 14 para. 8 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-11e301ec75ef61e6a5f12875c5d806a8]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^key-11f0edc2102d36b8c735ab4fd793272a]: Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-1279203b6f0a3dd0e119804b1fbf8612]: [Sch. 51 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/23) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-12a6ce33e8bc46f8a08ad4346fa40fc3]: S. 102 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-12f4a2b777e07e4d090b79363b11be4d]: Words in Sch. 53 para. 3(3) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/b)
[^key-12fe6763c29ebb67b1ff511d905a216f]: Sch. 55 para. 17 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 17 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-133ea2cd575d62cbd2f978743e1e044c]: [S. 28](https://www.legislation.gov.uk/ukpga/2009/10/section/28) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-136105780880aace8f2d07fd5d0b87a2]: [S. 3(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/3/2/b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-137031307f9c47f4b92ac061e1a15c11]: S. 94(5)-(9) applied (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 223](https://www.legislation.gov.uk/ukpga/2012/14/section/223), [Sch. 38 para. 28(4)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/28/4) (with [Sch. 38 para. 43](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/43)); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-138de165e79eb07eb7930dd797d53c8f]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-13f9a3bd4b37ccc26268acf9560dca14]: [Sch. 55 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/23) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-1451c5efae0cadf713abc7a55a9a51a5]: Sch. 55 para. 23 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-1475c4c55c8967ab68895760e0c3a19c]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-14dbdc575ba8841931ca8791e08a5a7f]: Sch. 55 para. 6 in force at 1.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-15d18e8b3c424efe78b224dd0cc5f1fd]: Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-15da03146772e6945cbfe11656494c79]: Words in Sch. 55 para. 2 substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 5](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/5)
[^key-15f43f678304b804114831c6660736d2]: Word in Sch. 35 para. 16(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [10](https://www.legislation.gov.uk/uksi/2010/429/article/10)
[^key-15fb993467546793385cf270fb24c93b]: Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-17cbf401b04af5d6590ed9446b24f208]: [Sch. 55 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-184b581c01a6478cb07a0734353765a4]: [Sch. 55 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-1876ef38ebce81c6184f2e58ff3b534b]: Sch. 50 para. 13 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-1945f3024ca7d94b83d6036cfc40edea]: Words in [s. 104(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/104/1) substituted (1.1.2023) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 5](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/5); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(c)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/c) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-195f4d3cce0974ef725c1423c9a9379a]: Sch. 55 para. 17 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-198925ddde260182e447bb74b7d240fe]: Sch. 19 para. 9 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-1a33f88a6b0cfbf8be8c3a36c3be7c47]: Sch. 55 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 38](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/38)
[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-1aa8e11837e0a5334047a7da92b1edfb]: Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-1ac826995ec8cfde6278ddd043f5369b]: Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-1b734884e374371504b96ff4a02421dc]: Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-1b9862bc201e038ac6e68ec38df2cf0c]: Sch. 16 para. 12(3) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-1c4d748decc2629a6672d5c588cfc1dd]: Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-1d464d4e909a9d072a150876b1eb91aa]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470) reg. 39(2)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-1d80b5030cc57cd1fea238a8fd8689ce]: Words in Sch. 55 para. 1 Table inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/6) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-1d8c80c212f7925eb01cd8021adc0738]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [85(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/85/3)
[^key-1ed2b0d1b852642308bb0e519f4f8eae]: Sch. 31 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-202ad6547ff0cd86b4e08ae74f749e83]: Words in Sch. 22 para. 14(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2099dcf9a36c2a76654a36517247d885]: [Sch. 55 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-20cc02c73346f576da842b09b596f198]: Sch. 19 para. 13(b) omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^key-20dd1b3cb0d9feb5d7b423f0ba80fda0]: Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-20dd8ad683854bab6141cfb33cef62f8]: [Sch. 55 para. 17B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-21da6910e9af10408662097903ceabfa]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-21f26e6203f5906d1caa5e360b363287]: S. 103 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 103 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-2234367c974648fda4d466ebe8606496]: S. 101 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^key-223476481d631b2a01cf641de7a68bfb]: Words in Sch. 35 para. 1(8) substituted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-22beb62f01d352d825b21cf3f56ecb98]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-22cfc039bc8889bed61eef5b5005ed45]: Sch. 56 para. 14 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 14 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-22e263bc48ad1814baebd15a032613c5]: Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-22f26b2e9519020435e460da22db6f86]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-230f1b104410fbdd23f89ea155ce7e90]: Words in Sch. 61 para. 7(2) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-2366d05382496d94257177d830294d5b]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-23904b167ed93d2fa626babba856a325]: Sch. 55 para. 24 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2412c2a72b4f52166b8bb087e0e51a8d]: S. 103 applied by S.I. 2009/470 reg. 39(2)(b)(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-2459d650f9678b4ededfa7c2364e0e53]: Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-24a533c7bfb965572946f4dc80609fc0]: Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-25038fe441e09ba208cd019a62ba7435]: Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-25048c21125ddf74d6562d388e6330e9]: Words in [s. 8(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/8/4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 708](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/708) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-251d00e6e986c77b5866ad70b6cd2bae]: Sch. 55 para. 10 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-25cb6a95a1c1aa6b27c6bbd0aa168c00]: Sch. 50 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-25e294b2704c1ffc30f6fcdc6f08cd0c]: Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-275c7d79a79aae96f2cf59f0c6b92096]: S. 102 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-27bc8d64c4e76ad445157e5ab5cb2825]: [Sch. 55 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-285a2d62ccbe2cb822aae0c13ce017fd]: Sch. 50 para. 5 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2933ee74af296c1aa67099d83117cfe8]: Sch. 22 para. 10 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-29465be3e846b8d315f1650da0a78d87]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/20)
[^key-2972d44ff5b9739ddfb92a107c970da8]: Sch. 51 para. 39 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 25](https://www.legislation.gov.uk/uksi/2010/867/article/25))
[^key-29c5c8e2e991f8510e8633e0820c02df]: Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-29f018a777a34d908b77375af0d1e330]: Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 226(7)](https://www.legislation.gov.uk/ukpga/2014/26/section/226/7)
[^key-2a3e25fd0dc2f71cb1b770cc165bb777]: [Sch. 56 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2a5212e09b76d0a6bc80fb14d6f07960]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-2a99cca00b0ed04869e151c888ff6f5b]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2ac33da8be3f0ae4318c6f42270ae367]: [Sch. 56 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2afd9e710cabc5de6a870fc786bc12a3]: Sch. 50 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2b23177f0abe368c586cda3307483e4e]: Words in [Sch. 61 para. 16(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/b)
[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^key-2b44cf81df9ffcdc7bf5ae94b1af2b12]: Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-2bd9c89de5c27b4ffb3053735f9c14ae]: Words in Sch. 55 para. 6(3)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-2c2ffa3d14c9c00ac83502abcefbe6af]: Sch. 55 para. 6A(4A)(4B) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(5)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/5); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-2c345944ad8bc6728206f8b1a9d3e79b]: Sch. 44 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 720](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/720), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c3568677b34b4e8e6d54f24e6791032]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 7](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/7), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/2)
[^key-2c725ec773cb0b635aafdfe360e803c8]: Sch. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2ce8a123db231f3792557787fe212d03]: Sch. 55 para. 14 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2da39e82531fbd01388ad413319d826b]: [Sch. 55 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2de0f7094e3193036e1af2554e13ea01]: Sch. 55 para. 2 and cross-heading substituted (12.2.2019 for the purposes of soft drinks industry levy) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/3); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-2e313cb38e1c8ae9333c53298510ce66]: [Sch. 56 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2ee04cf225821c64a412185d0f3a5349]: Sch. 55 para. 19 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2f42911a624d84c6fb3fc5d66dab4e28]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/2)
[^key-2f75ee626e375db802422f395b3dce3d]: Sch. 14 para. 6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2f81ab2fcdcbaf916e4770a22b0bffb1]: Words in [Sch. 61 para. 20(3)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/20/3/a) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(b)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/b)
[^key-30746625430c3646fdcb8e168ffaef5c]: Sch. 33 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-30ce9696a39a805c47d52e28736a6cc2]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 15A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/3)
[^key-31489d44924d53030a9ac134a026341b]: [Sch. 32 paras. 9-11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-31d03477637f08e8351109dc62ebb180]: Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(14)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/14) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-32390e88db098c941ac179c033da3e51]: Sch. 6 para. 3(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3248e6351b3c4faef64041a1ffb3b36a]: [Sch. 6 para. 1(11)(e) and word](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/e) omitted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(c)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/c)
[^key-32fc33602c74c0381a6eeca77fe93c79]: Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-33ae862ff7e7bf600dd4224949d42f76]: Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-33db9f4e8c81e01f8d9b1f6c3c8f2e7e]: Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-34365060392459197edc8fe69d743f57]: Words in Sch. 55 para. 6A(6)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(7)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/7); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-34771cf9c88cadb856bd59c9b3b2ac16]: S. 101(10) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-34cbae596395fff61a8f5e260f34a883]: Word in Sch. 55 para. 6(2) inserted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-35dd2ec782f3a51704696dea9c804734]: [Sch. 51 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/20) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-35febb3ba60fb9b0e72fbcf59318048d]: Words in s. 56(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 103](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/103) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-367eb0febe85996c7a854babe04e3942]: Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 9](https://www.legislation.gov.uk/uksi/2010/867/article/9))
[^key-3750db9189e7601fb54a62ee0827bf48]: Sch. 56 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-37b01065d884de2212185728b5964ddf]: [Sch. 15 paras. 97-99](https://www.legislation.gov.uk/ukpga/2009/10/schedule/15/paragraph/97) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-38749e4167195e433e8aa1ade05b7351]: Sch. 45 para. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3884fada21ec8af17e98e118b5297092]: [Sch. 56 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-389ccdb136c44977bfe6f11860fbd1f1]: Sch. 15 para. 96 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-39221479bf155b847e0857d9c7d717c7]: [Sch. 61 para. 16(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/c)
[^key-3946948cc0eb43cb253151823415f14c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 20 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(12)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/12); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-39da5b4bd1e8f23ebec0d9729f553917]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied (with modifications) by [1992 c.7 (N.I.)](https://www.legislation.gov.uk/nia/1992/7), [s. 11A(1)(3)](https://www.legislation.gov.uk/nia/1992/7/section/11A/1/3) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-39f534b3fea4c11227a1b97854494b6a]: Sch. 50 para. 9 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-3a0bf0f2d44598337022a4f3c7d9eb9e]: Sch. 56 para. 7 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-3a781910436aa7e66f806469401240e1]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-3aa67981d37b6b1f2d881ec487110453]: Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3ac0bc7381517c1287caace64789eec7]: Sch. 55 para. 25 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-3b5114675e12117bbdabe1b54d81ecff]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3bdad27a8052e86074f67256aec24885]: Sch. 55 para. 25 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-3c3af0def3f5b67c161dcfce0ea91f13]: Sch. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3c4afa205f1afa242f45483191ba599a]: Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/3)
[^key-3c630ae690b16a609ea5a744caff5a7e]: Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-3ca13315c01db76d3a118d751b046b81]: Words in Sch. 61 para. 18(5) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-3cef7450230b4424bbc5975a6b33cc96]: Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3d06634926970c8605ef3f7484300f4a]: Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3dbb1ee8b37b6ccf383e4b7e7e6b5317]: Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3e0b73d186b318c57df5d7e0b44cc713]: Sch. 54 para. 14(b) and preceding word omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/6)
[^key-3e2e0a550e26a08354d2e165ffc6940c]: [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e3b1229ebeec74348b0ba48fdf4baeb]: [Sch. 56 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e4a295db3595ae8483eea07ebd35d12]: Sch. 55 para. 23(1) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 11](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/11); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-3ed6baf4ff78cc453e0ff9551b37f9f6]: Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3f4fa59b58747dc1e0d022caddcffc10]: Words in s. 94(6) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(3)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/3)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-3f51206e702516fbf9d432a16f3a7888]: [Sch. 55 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3ffae164b4f4c2c4971460ecd7c59226]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-4012246ba17734408c7317561c9da6f3]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4A inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(10)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/10) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-411b7e4f05b147e5a08ac2a287223090]: Sch. 55 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-41937449d74a95d4710069c508975aa6]: [Sch. 55 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41ac03bd0e8a2aa7174932224053c53e]: [Sch. 56 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41ea152cb4d9933a9fb2504ffdbe96b8]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) Sch. 54 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-420f6cbe4859bc0c44eecb84b9c99e48]: Words in Sch. 61 para. 9 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(10)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/10) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-4260dbfe9c225160f5542552f0661959]: S. 102 applied by S.I. 2009/470 reg. 39(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4296796bb691d7c58eb93e976ad6fadc]: Sch. 53 para. 6 cross-heading omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/b)
[^key-4316f8b2fdc7ef8de9e797c2e4068042]: Sch. 53 Pt. 2 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 30(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/30/2)
[^key-4332165415b3cce4604f39a977dc86e2]: Sch. 55 para. 3 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-43db92cbc7182fdd95a3d5a5f5816859]: Sch. 55 para. 17(2)(c) and word inserted (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 33 para. 5](https://www.legislation.gov.uk/ukpga/2014/26/schedule/33/paragraph/5)
[^key-43fee42082e115e0a05ee215d4d32f4b]: Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4415f2a644856d13f2f4147a82eea78e]: Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4433ff3161420a45442a544bff2681a6]: Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/5); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-4450aa386bfca705077dbc451c796399]: Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4452d496ea7da1b2220d0b42fd5d0ecf]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-45c1abfa19ead4dacf3fba7b0cb33a1a]: [Sch. 16 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/15) omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 34](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/34), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-4659826baefa09aba7da3b9c5219a200]: [Sch. 54A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A) inserted (1.1.2023 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 12](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/12) (as amended by: [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 4 paras. 14](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/14), [16](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/16), [17](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/17); [S.I. 2014/2228](https://www.legislation.gov.uk/uksi/2014/2228), [art. 2](https://www.legislation.gov.uk/uksi/2014/2228/article/2); [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 8 para. 12](https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/12), [17(1)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/17/1/a); and [2017 c. 32](https://www.legislation.gov.uk/ukpga/2017/32), [Sch. 6 paras. 15](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/15), [20](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/20), [21(1)(b)](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/21/1/b)); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(d)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/d) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-467115dc243d60e81aac3f67a00a83c1]: S. 94(10)(aa) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-46aa8cb99f3454e0e5c98dd6533ac8dc]: Sch. 55 para. 21 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-46b6c48b9fba489d88d86389fbad11f1]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-46d734eab546b99f1d197290c5d24e79]: Words in Sch. 56 para. 6(2)(a) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^key-477dc6204cf8aa333f69f37aa3f01965]: Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-479cb622578cc9c666e15a2dfd07a194]: [Sch. 55 paras. 18-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) applied (with modifications) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 2 para. 24(6)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/24/6)
[^key-47a423813e62a9ac12f5f6cfce990540]: S. 102 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-47d794e3a1c73e725f295c3d13eef28a]: [Sch. 22 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/8) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-482131bcb8b8e3c1b5a6a49a9d6e6a5e]: Sch. 53 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-491d574c616bb071c8755f720caa73f9]: Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-49c58f215a11f43f3559a6c5dcfa1032]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 7](https://www.legislation.gov.uk/ukpga/1992/7), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/7/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-49fc6eef112a04dab3568138d09d8c70]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a52509b49a0377a70824f55c4f0763b]: Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [50(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/1)[(2)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/2)
[^key-4a73a6591bf3d783840eb896367a83e8]: Words in Sch. 33 para. 6(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/4), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a7989ee9956861d11375ec2180fab4e]: [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/7) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^key-4a87412e9d604306190e8a417cc32991]: Words in Sch. 56 para. 5(1) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(12)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/12) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4a941450b2c0459d982e4d20a738c9de]: [Sch. 55 para. 13C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4aa37d2e713e350f5c9397f968bf47c7]: Sch. 55 para. 23 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-4b0c0d790bc7e6c53b6d258dd9858a54]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-4b0c6a004fe1f13c157f41682057e035]: S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-4bfd71891a655fbb9e73d01b805bf6e6]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 34](https://www.legislation.gov.uk/nisr/2009/128/regulation/34) (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4d2c1ef6adcaa2a018f14256db381239]: [Sch. 16 para. 24(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/3) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4d3fe9b26c1ebe4adc2dd693366b5ebb]: Sch. 55 para. 4 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4d7b48e31deb141d860efd922bad0234]: [Sch. 55 para. 13D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4dde8d57907897dfecb01bc84a85d7d9]: [S. 46](https://www.legislation.gov.uk/ukpga/2009/10/section/46) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(s)(i)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/s/i)
[^key-4dfb0a8fd5c964b7a9fadd8f864906c7]: Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4e07b5315759bd9935dc24956ea18257]: [Sch. 16 para. 24(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/5) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4e3a852cec04f4488ab78ced0e1527f4]: Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4e46060ea2854c0d7c0017b3d51b817f]: [Sch. 56 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4e921709c112e7d6461035fa86c1a7dd]: [Sch. 55 para. 6B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4ebfa9a441fa88f83ca58bf7af2b1b89]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/4/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-4ed0df79f90119f701d22ac62c7aab3f]: Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4fa8a3137c75763d52fdec7e1cb15026]: S. 108 applied (with modifications) by S.I. 2001/1004, reg. 90K(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [Social Security (Contributions) (Amendment No.4) Regulations 2009 (S.I. 2009/2028)](https://www.legislation.gov.uk/uksi/2009/2028), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2028/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2009/2028/regulation/3))
[^key-5010ff0de9b9f0113cfac2673662d069]: [Sch. 51 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/25) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-503eb8297b770647ae8584f3ef1cdab4]: Sch. 55 para. 11 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-504ce33b6c10fe6165c1f99f007c620b]: Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-505c81a1beba8d456d9fdb2213d5e1fc]: S. 101 in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^key-508ad4104eed670a91eeca2674e22ff8]: Sch. 55 para. 27 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-513a8ac7984585c5d6e8bd995f19111f]: Words in Sch. 33 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/5), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-517da73940bd90ad86ecc3fc5377dd5b]: Sch. 55 para. 5 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-51c12f1b3def96f66485f8f258996674]: Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-51f935921f91652cd5891dd210603c70]: [Sch. 61 para. 17(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/c)
[^key-5229a54c353e1d0c9b181e7cd2534e41]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 1A inserted (with effect in accordance with [s. 167(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/167/2) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 23 para. 9(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/23/paragraph/9/2)
[^key-5247f98bbfce9f4a88ff1bd7b1d1917b]: Words in Sch. 55 para. 6A(5) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(6)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/6); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-524d43c6d58e3ea844f97976d0bd02eb]: Sch. 55 para. 15 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-52c2e465ec16d8de0e869463c84cea7f]: Sch. 55 para. 16 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-52f0812ee8f1eada24a9abc9e192a49c]: Sch. 55 para. 6B in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^key-5355a78ed26c4faf60e381653bc565e4]: Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5379eb8e5f6fb6ca7db90b25699ff80d]: Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 8](https://www.legislation.gov.uk/uksi/2010/867/article/8))
[^key-53d9d203b7d0cf496cc1fa0ac326bd51]: Words in Sch. 6 para. 3(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-53e2f311b449ba398d35833ea851e1b2]: Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5435edb5c06d8c5e4807c1d82a31862b]: Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-54463dc55f40d6cdb79178271fa86942]: Words in Sch. 55 para. 14(1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/a); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-555ff3d720c8dbb78922e98e5b09b921]: [Sch. 51 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/867/article/6))
[^key-564bb13ea91269877d89914650c2290c]: [Sch. 51 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/24) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-5699bbdd5922a012bf4c1bc1dec076dd]: Sch. 55 para. 11 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-56c72c3b9bac778e0e11d39ebef21969]: Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-56fa2aa1b70b871a979162d0d3c91156]: Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-571fe278cba5e40a941d44d9f1028ea6]: Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/3)
[^key-57afd293a0b72afd3fd788e54e1876dd]: Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-57d65dcce5258523f7fe874ef34700c7]: Words in [Sch. 61 para. 7(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/7/5) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(a)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/a)
[^key-581621f03bcf07313135af365ecc3df1]: [Sch. 28 para. 10(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/10/1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-58580eee9385e599cfb83ee5487635b9]: Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-58caae7b4c643f4f5a99248d000086ae]: Words in Sch. 61 para. 19(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(f)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-58d2f82510a2562f7c589a0ba34eccbc]: Sch. 55 para. 8 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-59109346b04a530da19cd7a433620e4a]: Words in Sch. 61 para. 18(5)(6) substituted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(13)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/13) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^key-596118d284cccc3c73d7bb6d4b45968f]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 332](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/332) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-596e2bf7c108bcd429cffe157ddbffb5]: Sch. 19 para. 5 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-5a19f8ec17c671fccdd8d6f751a1382c]: Sch. 56 para. 17 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5a50a074b73ce2c9e334b99134fab6bb]: S. 101 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^key-5a6100206d9d8910dbf1187524f29b25]: Sch. 56 para. 6 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 6 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-5a6857053c0c857cad1dda64c45de6cc]: Sch. 55 para. 19 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5a7ec46086b6132a0c3c186f480db57b]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-5a98276ab0ab46dcefada7c992828fc7]: Sch. 55 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-5ae39a16ab024cbff328cc14654d1c42]: [Sch. 56 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-5b26e6258cb4cd6c5dba53535e99ac8f]: Words in Sch. 35 para. 9(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(1)](https://www.legislation.gov.uk/uksi/2010/429/article/5/1)
[^key-5b2f8561a190f7c1074203478cd95a69]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/2) repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 10 para. 8(d)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/8/d)
[^key-5b405dfbc99fbb375ce4ed0dd1020d8d]: Sch. 35 para. 11(3A)-(3C) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/429/article/7/2)
[^key-5b67c25bd76b12aa3a21d21388eac81d]: [Sch. 55 para. 13E](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13E) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-5b9caf28689cda9e5426473950b63478]: S. 94 applied (with modifications) (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [16](https://www.legislation.gov.uk/uksi/2013/938/regulation/16)
[^key-5bc38770c22c94e0071948bf8d4efd4e]: Words in [s. 44](https://www.legislation.gov.uk/ukpga/2009/10/section/44) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-5bc8f8afe09b26dcf960290ccdfaf511]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67A](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67A) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-5c54c90181700b9a4807fd5da75c11f2]: [S. 68(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/68/4) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(a)](https://www.legislation.gov.uk/uksi/2011/702/article/15/a) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-5d315f9f4675c67717956b91c51614f6]: Sch. 48 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-5d554d79fe0a8c034418925278cb0101]: S. 102 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-5d609dd86871b98f7201b9e68ecff027]: Words in Sch. 55 para. 6A(9) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(9)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/9); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-5e568d2f0d75a947575f262408e47a20]: Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5ee4e8145886ce471cb9b834cc5eee65]: Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^key-5f27e172ed02cfd27ba12f47875ba568]: Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-600316132b72ed840a58b305f3fe6d1c]: Sch. 53 para. 6 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/a)
[^key-6030463c3b607873eb74436bb54712a2]: Sch. 19 para. 12 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-604dd9c6b088f4765875c5caea107309]: Sch. 55 para. 17(4) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/b); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-60d36ed635b327c72ca9fdea1604d6f2]: S. 103 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-613618f468649fea36f0b41a49c9cc97]: [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-61b4978289554440420ebfc43eae14a6]: S. 103 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), [art. 2](https://www.legislation.gov.uk/uksi/2011/2401/article/2)
[^key-6216244a3c8ca313040401e830b5cda4]: S. 103 applied (with modifications) (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/1)
[^key-625e7552c5ab32911658e09f835c0d3b]: Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-626a81f2046860dae23599284ef1c382]: Sch. 55 para. 10 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-626efb621ab28dbb060eabfc7a3dc007]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-62adc41df47e103b953433e3dd20a788]: Words in Sch. 61 para. 21(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-633b7a6d4a9762ed1a0e904d2a315609]: S. 103 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-636cd4f1a2ab455a6fb60d069772c693]: Sch. 55 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-63a8d53e3e686795d02a61b6e0efb057]: Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-63e48ba316ce862f26ab9cbc734a3753]: Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-63e7c18c2851bd0c9ab6ef0b675aac27]: Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/a) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-63fa4756fe929a3da9ae279f23a46db2]: Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(a)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/a)
[^key-640152c59d8ba25d7502e96ccc348d29]: [Sch. 51 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/26) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-6488cf4d0801f05645e31632a1390a02]: Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-652e56e73b28af7f0352c99dff9e9fd1]: Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-65fd2f246c07bb2e8b0a5f8c7cadac05]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 40(1)(2)](https://www.legislation.gov.uk/uksi/2009/470/regulation/40/1/2) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2011/784/regulation/9) (with [reg. 12(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/2)))
[^key-65fe29f1d87c87b7726c02b30e37e44f]: S. 101(4) modified (N.I.) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9)](https://www.legislation.gov.uk/uksi/2022/9), [regs. 1](https://www.legislation.gov.uk/uksi/2022/9/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/9/regulation/11/5)
[^key-66a6bfa58700a3d627dfb2264c2787cb]: Sch. 24 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 3](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-672032dc90c920f96d1e4dfc580a78d0]: S. 101 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1) S. 101 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^key-67453ce645d132be078bc575f1cf2bad]: S. 101 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-67833bede17bbb792fdae8c2a51e9b66]: Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [Sch. 7 para. 59(1)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/59/1)
[^key-690afcf32256a1cfc64d3726f21431e8]: Word in Sch. 35 para. 7(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/429/article/3/2)
[^key-690d28870ebc2febfa4f3f4c54be6794]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 63(3)](https://www.legislation.gov.uk/nisr/2009/128/regulation/63/3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91)](https://www.legislation.gov.uk/nisr/2010/91), [regs. 1](https://www.legislation.gov.uk/nisr/2010/91/regulation/1), [7(1)](https://www.legislation.gov.uk/nisr/2010/91/regulation/7/1))
[^key-697d8338ef12849a026310f4012a84f3]: Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 6(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/6/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-69b86f8c21dff4ad63c0cd7bd1514595]: Sch. 55 para. 2 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-69ce0b215ce5b9aba4d4cc8876c9b474]: Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 4](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/4)
[^key-69e4552a67232798edd44343ff6a7382]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2); Sch. 53 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)); Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-69fcbfcf8f439e60570fa4a40caa477c]: Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-6a22e5aeebc4bbeb84a4a2b9ff249356]: Sch. 48 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-6a3011debcd33dff008576f91768e9c3]: Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-6a6637db5be88cecbcd1dc029bf96f1d]: [S. 103](https://www.legislation.gov.uk/ukpga/2009/10/section/103) applied by [The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)](https://www.legislation.gov.uk/uksi/2005/3448), [reg. 10(6)](https://www.legislation.gov.uk/uksi/2005/3448/regulation/10/6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-6af40172ed049b3b96498016b2ef87b3]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-6b5b1266bd38a263603299ac80659dfc]: Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 2(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/4) (as amended (17.7.2014) by virtue of [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 21(2)(b)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/21/2/b)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-6c6a230abc0a27f3d02daa3a42188488]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 28](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/28) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2))
[^key-6d48dfd6ca803df86e1c13cf79c0e9e1]: Words in Sch. 61 para. 5(7) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-6d8baea69695ea75b9d89ef4ca31f016]: Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-6dfbb3c8731ec6bf71f26ce341988c71]: Sch. 55 para. 6A(8) omitted (with effect in accordance with art. 5(2) of the commencing S.I.) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(8)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/8); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-6e1d2b43ab85acbc6fb9d1dc71ca9650]: Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(a)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/a) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-6e4b57e6fce5c8ff5f0a1b8519900256]: Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-6e86b55422572af0b5f6119c0a4257c9]: Sch. 53 paras. 3, 4 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-6e89442c780934d5ad1bac0c4fae921e]: Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-6f6a001ba035f9ff4a10aeef845179de]: Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 18-20](https://www.legislation.gov.uk/uksi/2010/867/article/18))
[^key-6fb01ce844141b3fe138fd0c863e0650]: S. 102 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-6fcfc27774d2e25a0d1bc4c70a01ce70]: Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-70a1b6b5425b6d3c83fa340d32a00443]: [S. 96(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/96/1) in force at 1.4.2010 for the purposes of the amendment made by that sub-section by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-70c16474660754866a9793fb6cf49330]: Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-70d3ab67ea42ca05097436d36841179d]: [Sch. 56 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7190bd96ec1f8acb9715e9c919205d77]: S. 101(4) modified (E.W.S.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) Regulations 2020 (S.I. 2020/512)](https://www.legislation.gov.uk/uksi/2020/512), [regs. 1](https://www.legislation.gov.uk/uksi/2020/512/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/512/regulation/11/5)
[^key-721ff71dedfb637a35ac1350ebcd5419]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-723fc0fe83cefd98cfff3cd06dd5f8de]: [S. 62](https://www.legislation.gov.uk/ukpga/2009/10/section/62) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-726d51edbb69c73142ae36bb98819b2e]: Sch. 55 para. 18 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-73bf8f800ccf83a91a907eb9e76aa5ea]: Sch. 56 para. 18 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-73d24376a0280395a249da297635a17b]: Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-7425f0885ffe7b4c32f394ef46fb6975]: Words in [s. 123](https://www.legislation.gov.uk/ukpga/2009/10/section/123) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 228](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/228) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-74967b1fed33477d96c3c02c7307567d]: Sch. 35 para. 8(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2010/429/article/4/3)
[^key-75188a3cfe89086ac8287f10f4f63b2f]: [Sch. 55 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-75567c55709b09c3c1c51c291b3e1172]: Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-75712b72895e361323f27c42ec7f782a]: Sch. 55 para. 12 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-75f34b56c15437c20b3ba901e748b3bc]: Words in Sch. 55 para. 6A(3)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-75f6a45a76274dfdea6cbab87fea64f0]: Sch. 55 para. 26 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 26 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-768456c3120330d05323016100b0e6de]: Words in Sch. 61 para. 5(7)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-76fc706fccc43a04d75e00b0eb09b1db]: Sch. 55 para. 14(1A)(1B) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(4)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/4); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-772a27662b40aa74f249cb0d8cfdbc31]: [Sch. 55 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7742dd1ebdf6d4623a935f5f65403d26]: Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-77554b705c685b2c645010ba2f3670d9]: Sch. 55 para. 27 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-78121b3fd81a082a737542336a04cb09]: Words in Sch. 55 para. 15(5) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 9(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-7899c6e3122f626f548064ff58c629a5]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)](https://www.legislation.gov.uk/uksi/2005/3448), [reg. 10(6)](https://www.legislation.gov.uk/uksi/2005/3448/regulation/10/6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-78fe3af9de95f81818556167cdd509e3]: Sch. 19 para. 6(3)(4) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-79564dab627d1ea4f9e15cf9d6ddd6f9]: Sch. 51 para. 33 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 16](https://www.legislation.gov.uk/uksi/2010/867/article/16))
[^key-79fe22f9cbf1fcf95029536ee740c4bf]: Sch. 61 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7a6c985bb14309d7bc267a1935ec2b5a]: Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 3](https://www.legislation.gov.uk/uksi/2011/132/article/3)
[^key-7b15a66046eb714da36e49d0219d9d7b]: Sch. 19 para. 6(2)(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-7c479d9a103ed6490cda2ffc137728dc]: Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(15)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/15) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-7c71e47f99f9f6d063b63bae061cc225]: Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-7cf8c360d877a0de26c22a47c1225129]: Sch. 55 para. 22 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-7d065c6d8fd822c59084e29f917a325d]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7d56b75249a75a6e987cfbe9eeabe20b]: Words in [Sch. 61 para. 14(3)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/b) inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/b)
[^key-7d8b642a29fd9c4c4e97ec4d31f886a0]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [46](https://www.legislation.gov.uk/uksi/2016/606/regulation/46)
[^key-7e72059ffc5b2fca1fc74c862d714cac]: Words in Sch. 35 para. 8(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(1)](https://www.legislation.gov.uk/uksi/2010/429/article/4/1)
[^key-7e7c17861a6b27b2add91a482cfd2824]: Sch. 56 para. 1(5) inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/3); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-7efb9f0ce0570f3572492aeb2821fc30]: S. 101 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-817c4b623c504ab8b2973ca74c6f225c]: Words in Sch. 61 para. 7(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-81b825f2cdd2635330f4f8938b3a3900]: Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-81ba400fab507025ed210b8a918a8fe1]: Sch. 56 para. 10 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 10 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-81fec43d9d1cc172832b86ff55e9ccc7]: S. 103 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-824f0356dae554f245fdd2d52fa68b5d]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 26](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/26) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2)
[^key-82c9c7ac5cb92f4343c0e05845a19803]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-83b996d9e81354f98b59db615557621c]: Sch. 56 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), [art. 2](https://www.legislation.gov.uk/uksi/2014/3346/article/2))
[^key-842bb3402d360dbbbfa36a88037ed524]: [Sch. 25 paras. 1-6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/25/paragraph/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 717](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/717), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-843fc6227d0838ff7ff2e88d6c7cf0c4]: Sch. 55 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-8491b7579ae94161c443fde05796259e]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 117](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/117) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-852451d6a3c0c9ad0a268d7627465967]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (1.1.2023 for specified purposes) by virtue of [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/118/2), [Sch. 27 para. 38](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/38); [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(d)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/d)
[^key-8527d91b0001669c7d412dcc1b5226cb]: Sch. 61 para. 5(6)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(6)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/6/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-85374b4556960450d4cea03ae978f96d]: [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-85580b0e211116af3d911bfe9055cb39]: Sch. 55 para. 20 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-8568084b516db5b34379afd6235e0085]: Sch. 55 para. 8 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-85762c577491de7e01f2ace9300460e6]: S. 101 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^key-85bf6727c2d0fa1244ae94e97630289a]: [Sch. 61 para. 14(3)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/c) and preceding word inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/c)
[^key-85d77cdd76e075f0f8c6d5e75889c817]: [Sch. 51 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/19) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-867ca15ebe06961fbc8f5a91147e22d2]: Sch. 55 para. 17(2)(d) and word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 165(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/165/2), [Sch. 22 para. 20(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/22/paragraph/20/5); [S.I. 2017/277](https://www.legislation.gov.uk/uksi/2017/277), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2017/277/regulation/2/b)
[^key-86d19bee1d73514b1e0d434ac137db84]: [Sch. 44](https://www.legislation.gov.uk/ukpga/2009/10/schedule/44) modified (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 63(5)](https://www.legislation.gov.uk/ukpga/2011/11/section/63/5)
[^key-877edd667a0db871157ca6452647b58b]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/3)
[^key-8785e217b3eba807407512182a4c9842]: Sch. 55 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-87b3cfa961f90c16a459e7949ee38f27]: [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-87eac225babdea12fe3594c05313784a]: Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-883c4c1b007005fcf4608321c5a9aa10]: [Sch. 56 para. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-886eb5ea08c61cf29fa441e4a0349bd9]: Sch. 56 para. 8 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-888f7301a77074225769ec32dad514ed]: Sch. 19 para. 7 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-88f563bd1c50420e188f9a60f0359505]: Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(b)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/b) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-896ecd90692b29400f3442201e0939c6]: Sch. 19 para. 4 omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^key-89bb554ee6614efe918dfcf87fb40fab]: [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8a4d83e3aa0632e93b5faaa68e40954f]: S. 94(6A) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(4)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/4)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-8b207d9da91326104656518eca37cd73]: [Sch. 51 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8b2552fc8e68694fe6ba1dbf18516215]: S. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b265f50cc08ea546c8c4acdad829a1e]: Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-8b635ffeec6624daa4a9a4f1ccde3f47]: Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-8b69028373ea10c042abd59e3ebe946b]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b810f83bcf966d78b45a6c7f2ebd227]: S. 101(11) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-8baf2c6b51fe658bc9340e09c0334e7c]: Sch. 55 para. 13 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-8c6206c3c631d59e884a67c1f9f7477d]: Words in Sch. 55 para. 17(3) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/a); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-8ca31c0f413dd0eab58083eb26497473]: [Sch. 61 para. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/a)
[^key-8cc224fcbc6878f10e4be969eae906ac]: Sch. 55 para. 27(2A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^key-8d8c793b855e4ded6319b5016887c8e4]: Words in Sch. 61 para. 1(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(3)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-8e2be3b0ba18df532e3a5b72fe2229f3]: [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8e70502fc9b1db77b1c66f9531a87913]: [Sch. 55 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8e9d02b71a855d295e69666fafc30fad]: Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8ecf717c35b9a9fc40a4ec935780ba50]: Word in Sch. 46 para. 18(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8f90434fff09822cb56ac883ae46834c]: Sch. 56 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 39](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/39)
[^key-8fbd81a5cde330d8e66aeaa2601601d3]: [Sch. 56 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-90a9b3e436ad771c3eca5c60d38ce574]: [Sch. 55 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/20) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-90ccd0bf0ec3de1dcd513e2a60baa55e]: Sch. 19 para. 11 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-91265b98f603fe237b2a49b594e42b33]: Words in Sch. 55 para. 6B cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(8)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/8) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-91673f32ebd9650abf95be6076fa9d2c]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-9172c08f7e38a02b5e33ff6a407928d9]: [S. 38](https://www.legislation.gov.uk/ukpga/2009/10/section/38) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 709](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/709), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-917654619c3d5945deafe3008eb805ed]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [68(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/68/1)
[^key-91935d87afe918eeec8ec2efdfa0d27a]: Words in Sch. 33 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9198c9d2c0dbca708e92712a9bfea3b5]: Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-91d5443c90ea7e1fff9c67745fced9f6]: Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-91d5b70cd3e2cf75bd381388f37bac6c]: Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-922a19b2ced2df74b65fe9a7610250b5]: Sch. 55 para. 19 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-9233d941705e47d4098cad1f6d0b54c7]: Sch. 55 para. 27 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-924cb25358aa8bd1af32888e8c9cfec5]: Sch. 14 para. 14 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-925977f403c105c988df1d0f375de346]: Sch. 55 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-92af3bf6ff80db7adb96b01f349273cf]: [S. 102(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/2/c) in force at 6.12.2022 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/1)
[^key-92dd5652572a923eeae5a6229abd26b8]: Sch. 55 para. 15 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-92dd62bcb6e513cc1765de5626b47177]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-93116edde6b04829b233ed62ec46f091]: [Sch. 55 para. 17A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-93a67d867e5455e43fe848bfd874c8ff]: [Sch. 16 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/22) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-942153ffe8c12d359c21372b89685a71]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 101 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 101 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-9438a5868808ecfc574d68dad2a23f9e]: [Sch. 55 para. 6AA](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AA) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-94e5c0b0dc8fb6af1c7815aa9e267ca6]: Words in Sch. 33 para. 8(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/6), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-95662efec8a74d70a0a4d2f988c4b8fb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 31](https://www.legislation.gov.uk/nisr/2009/128/regulation/31) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [6](https://www.legislation.gov.uk/nisr/2011/137/regulation/6) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-958e52e84370b88fa3812078ad9836cf]: Sch. 51 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2010/867/article/4))
[^key-962805e916b87045f212bbc56285eae1]: Words in [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) substituted (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(3)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/3) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-965e5ce8df9865577e55121f5725f3b9]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11ZA inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(2)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/2); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-96769a594ced60974079c8b78cfe2fa5]: Sch. 55 para. 8 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-97b866b253f5a46c0eb969a80eb8a941]: [Sch. 55 para. 6C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9894e9c73a0f24c28cc5d12343d70e91]: Sch. 12 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-98b83261dea1c1fd4dd8ae4fcbe1de88]: [Sch. 56 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(1)](https://www.legislation.gov.uk/uksi/2010/429/article/7/1)
[^key-992aadd19e70600a305ff50c59e298da]: [S. 58](https://www.legislation.gov.uk/ukpga/2009/10/section/58) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-992d4ef60ccaafa44cbf9c69a1ac86bc]: Sch. 55 para. 14 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-99590d10eb3a5bd953e51f93f0f32621]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-99b75da1b2d330c0d315bcc2bd8e85f0]: Sch. 35 para. 10(5A)-(5D) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2010/429/article/6/2)
[^key-99f96a6bc74f977e00e2f4c07329edda]: Word in [Sch. 6 para. 1(11)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/c) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/b)
[^key-9a0b74be7afdbd7654ed882187edeb44]: Sch. 50 para. 1 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-9a51d3bb077e0ad615867b9e4dbefc06]: Sch. 53 para. 11C and cross-heading inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 7](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/7); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-9a5493eacd74ca7705a16b83f697f1b2]: Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9a7fe475d68eb5a1cc0cd25f229c7ed2]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(3) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-9ae2ddc3e9ef13d7ba1ed0b507226d83]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9b00349d8edf15e88ed0ff62f8638f71]: Sch. 16 para. 12(2)(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-9b2ae3b0a1867fc44e821c6ae312eafb]: Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-9b5e675e8f1f40b4b8547d27ea47a538]: Sch. 22 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 174](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/174), [10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9be01e9f56d2bc7db91f8a5559679643]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-9d4d86429a6fcbea6d3ec7d5f1344dfb]: [Sch. 55 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/25) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9e4cbbbaa425d684f82838a2bd84f8ef]: [Sch. 21 paras. 1-3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/1) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^key-9e7152a708f922d2ff1644ed1627c2aa]: Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9f58d2934f3f43e95c1ed6d2bfeef028]: [Sch. 28 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/9) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-9f7f0bf67ce0c79e612bbc6dc609793a]: Words in Sch. 61 para. 4(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9faab2025f3c1e4f4f811773220dd64f]: Sch. 55 para. 24 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-9fc6c3db175781b643ce0dbccba1c74a]: Sch. 55 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-9feae363d499f3733b9f84fd6cc48fe1]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-a10af1cf17d5048ae1793b06c0db769e]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 102 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 102 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-a1495a2693c9735f49fc860a2299e35d]: S. 101 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^key-a155cba4e4e76911321cb90122e7e720]: S. 101 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-a257acf213e1505bdb6a17e1db5016bf]: Sch. 54 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-a30092df2b9b40eeabf892cb186c2594]: Sch. 55 para. 14(5) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/6); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-a3b36b91585e245a484ab1f1a098a948]: [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-a45f7600eef1744870fe55fd33db608a]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 68(3)](https://www.legislation.gov.uk/uksi/2009/470/regulation/68/3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661)](https://www.legislation.gov.uk/uksi/2010/661), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/661/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2010/661/regulation/6))
[^key-a4b3254da5225ad14f69736081ddac01]: Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-a4db7e65cd596a41bf0f307559a5e6e0]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 35](https://www.legislation.gov.uk/nisr/2009/128/regulation/35) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [8(a)](https://www.legislation.gov.uk/nisr/2011/137/regulation/8/a) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-a4ea9b4b7af8134b0ba8733c5a53654c]: [Sch. 55 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-a5a195936b6bde6885c8bb65fc3aba00]: [Sch. 61 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/a)
[^key-a5e56794f7e0aa905a5f2e6ccd08fe1d]: Sch. 55 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-a687100bf457824bc3825a7ee39088c8]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67B](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67B) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-a6a0ecaefc1f650e74d0df984608e197]: Sch. 55 paras. 6AA, 6AB inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 17](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/17); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-a6c93cef3b34174f7c044a39852d4fcf]: Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-a704efa4df96357ca7f5c9c7ba4d1914]: Sch. 56: power to amend conferred (22.7.2020) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/5/1/c)
[^key-a77717ac47e7a141b0813ffe97599ea1]: [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a7bb255d96e79238595af2c062dd6841]: [Sch. 55 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a7cc4137c3ac5fc91819dedd7bb1a96c]: Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/4); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-a8218ad3dd4a5d6cecf1325ded12e157]: Sch. 55 para. 15 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-a879b7b5a4a9be0ee90ffe1df2b62442]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-a96cca19af7d2767ec7c88f10cf5ee2d]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-a98d8597561b6542732cd693dd6806fa]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-aa8bcd861dd68e216e5558853467e40a]: [Sch. 2 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/21) omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 4(14)(c)](https://www.legislation.gov.uk/ukpga/2016/24/section/4/14/c)
[^key-aa98cfd935f6c736c19e733ea00f2464]: Sch. 55 para. 16 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-ab63db91555a937c7305cd58cf549834]: Words in Sch. 61 para. 5(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-abfc2265742293d6c4f80e2417255792]: Sch. 56 para. 3 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 3 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-ac220ae208fa2da59094eee83b627596]: Sch. 55 para. 26 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac5025e25b837831719f265273e9c786]: [Sch. 56 para. 9A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-ac7b664bb7024826e9e2558f372aedf9]: Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2010/429/article/5/2)
[^key-aceda9065aedeeb31b19e5c4503aa527]: Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-ad59d9c927ac56ddb0f6c42ad841e045]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-ad698b4e9c52382e1c2b003f02997f38]: [Sch. 55 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-adf98ee117c12fa255f0f1219a6174ad]: Sch. 55 para. 3 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-ae2518f5b2d10856e16abd1a4e090809]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [Sch. para. 15(2)](https://www.legislation.gov.uk/uksi/1998/1870/schedule/paragraph/15/2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-ae7f88039cc3f9dcfe5da601be80ed94]: [S. 124(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/124/2/c) substituted (1.8.2014) by [Co-operative and Community Benefit Societies Act 2014 (c. 14)](https://www.legislation.gov.uk/ukpga/2014/14), [s. 154](https://www.legislation.gov.uk/ukpga/2014/14/section/154), [Sch. 4 para. 147](https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/147) (with [Sch. 5](https://www.legislation.gov.uk/ukpga/2014/14/schedule/5))
[^key-af1b1b7aeb9cbd647b8a681c4589decc]: [Sch. 52 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/11) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/b)
[^key-af20a94074cbc68b7c61fc1253ae4475]: Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-af20e9b4dd21f583bb382ed810821c69]: Sch. 55 para. 9 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-af22306b50d2a1e34750ab04baa03bf9]: Sch. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-af3e2940e478804720044c8cf560ccb2]: Words in Sch. 55 para. 6A(3)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-af9393a9966c2f160dd5713bdaa0ae41]: Sch. 55 para. 17 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-b0637522e74c865e4e92751382eaf064]: Words in Sch. 61 para. 1(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b0e0102838bd361fde296054d51389c5]: Sch. 34 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1259a4a4ee123f723bd106ff81ba62f]: Sch. 35 para. 8(4A)-(4G) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/429/article/4/2)
[^key-b19ca8217569b27d6d980b193f7ddee7]: Words in Sch. 33 para. 5(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/3), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1e97c6fa065d89f829cff38e9f39242]: [Sch. 51 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/21) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b209ab79bc0e97beec9bc5d618696fcf]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^key-b31a39c7a0890b107739de7fc820136e]: Sch. 50 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-b3d134baf509443aeb17d7cc6877bccf]: [Sch. 55 para. 13G](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13G) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b43102752dd7f23c84016bf703a194d9]: Sch. 55 para. 7 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-b43a11173af8a43d4663f2c53c53a37f]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-b45870f33b61ccbb3e497e94a2618c7b]: Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-b4d6a4834306bba950898cc045809dba]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/31)
[^key-b4ef97dabc48e6f5eba6e128084e98aa]: S. 45(2)(c) omitted (with effect in accordance with Sch. 5 para. 5(1) to the amending Act) by virtue of [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2017/10/schedule/5/paragraph/2)
[^key-b4fcea68e828858f8be7886cc0706489]: Word in Sch. 55 para. 1(2) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/2); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-b52981f89132c4b9e668ff7da8c1978f]: Sch. 55 para. 22 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-b622c9a8b095d16d83874ad9f438d9c0]: Sch. 56 para. 2 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-b656d25f80908fa33c8675c2167a5a5b]: S. 101 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-b6cc3568e99c0a00bf6952dd1330d43b]: Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-b761a802ae8f9fc776ddbb9673cf18ad]: Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b7b245c8598716a66dd0ff09f8ed74c2]: Words in Sch. 55 para. 1 Table inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b7ddf2d08cd4767aa1bb6df4debf635b]: [S. 107(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b80efb66060c4a52fbc5cd3570b3e32b]: S. 102 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-b86133fc14346f39cc2c4c6e53ae0ba8]: S. 101 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-b8fb6a2e55de20f390208c9e1d9329bd]: [Sch. 61 para. 17(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/d)
[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 104](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/104) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b933123fb0bc63e78a59e6b2bc48d8a8]: Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b96035318129d7c78bbe737cc7e106e7]: Sch. 55 para. 5 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-b9c493c43b48f279c6a47b10a47292e3]: [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-ba046b1dbc7f880741de5b96393540d2]: Sch. 19 para. 13(c) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-ba96dd0f0a1afde0c3a34836da03cdad]: [S. 63](https://www.legislation.gov.uk/ukpga/2009/10/section/63) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-baa231ed0c244ff173ed8fadfada63b6]: Sch. 55 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-bacb53d1a1faf4f6566cda054d8b633c]: [Sch. 61 para. 16(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/d)
[^key-bb5f9df29c86b696d88163c8f95e2eb0]: [S. 35](https://www.legislation.gov.uk/ukpga/2009/10/section/35) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 159](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/159), [10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bc1753bc32343b2ce74020e1f43823ec]: [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-bc38db9a1888923f42393cc00345167b]: Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-bcaa9b61603d0bedc7f45f7d3aed9080]: Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-bcda0354ca86cb06e9644bfb73137e5c]: Words in Sch. 17 para. 12(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 150](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/150) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bcde5f162b21544b6a1acc700af5b98b]: Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 10-12](https://www.legislation.gov.uk/uksi/2010/867/article/10))
[^key-bd528ed11f743882ded138e38428145c]: [Sch. 55 para. 13I](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13I) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-bdf0506fdd2738d86c4cb055e1132634]: S. 101(4) modified (N.I.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513)](https://www.legislation.gov.uk/uksi/2020/513), [regs. 1](https://www.legislation.gov.uk/uksi/2020/513/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/513/regulation/11/5)
[^key-be0204dc9187e8b56d8725b892e59a5e]: [Sch. 54A Pt. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/part/1) heading inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 4(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/4/2); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-be1454a4e80aa10e0973d5fbf53b01fb]: Sch. 55 para. 6(3A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-be223f64c02dd109286baa9d50bd8653]: Words in [s. 7(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/7/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 707](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/707) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-be2f3ae91468e15edcd54131d1d3dfb3]: Sch. 14 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bebbe75d7f92da6d7ed700e36a231f56]: Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-bf5c81af22e5a7e98155287568652bde]: Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-bf8d7a7fed540ae0cd95ccdc31739247]: [Sch. 54 para. 12C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12C) and cross-heading inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 3(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/3/2); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-bffaed6f38c0e55f5c1af8debe2e4e9f]: [S. 66](https://www.legislation.gov.uk/ukpga/2009/10/section/66) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c01fe1b9d05ba1b523cd4bd601d1fefb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 36](https://www.legislation.gov.uk/uksi/2009/470/regulation/36) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [7](https://www.legislation.gov.uk/uksi/2011/784/regulation/7) (with [reg. 12(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/1)))
[^key-c0c8b5e0e8b7b84d3748ad8f1a771096]: Sch. 55 para. 12 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 12 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-c13823441a7a5d0b230616ecd162d2fc]: [S. 102(4)(aa)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/4/aa) inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 2(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2/b); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-c172ca96d3c62cf72e79be530345d311]: Sch. 55 para. 12 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c1e0324eb9713a267f6e0b1de8991678]: Sch. 51 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 13-15](https://www.legislation.gov.uk/uksi/2010/867/article/13))
[^key-c2b4fde089374e43c877091f2cb65981]: S. 102 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-c34fac15f48c7e7a09fbe3788aad9335]: Sch. 55 para. 6C(5)(7)-(9)(11) in force at 11.9.2014 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(a)
[^key-c360bf289589c64fba9b8d7c4f0c8180]: Sch. 56 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-c36430005611c1697cbb9d777af45a11]: Sch. 55 para. 2 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-c364e335315752da1d61e24300aee84c]: S. 102 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-c3def5aaf4cb32ccfa6d6356587044f7]: Sch. 22 para. 12(2)(b): 1.4.2010 appointed by [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), art. 2
[^key-c44bb078cde21b6139ae9e2ee34de6b0]: Sch. 14 para. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c4503b839f8019d8d070957d0327cb00]: S. 103 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-c4961d1caef1fdf58eab462f77cb9bb7]: Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-c4bf3d6c90e2e9b963b1433333d9901b]: Words in Sch. 53 para. 3(3) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/a)
[^key-c515408cc5c677c897bac82c9531b177]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c55f57d03e1a3128e6faa57bf28b7527]: Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/4)
[^key-c57c2bde0d53fd77203bd883b1c5f465]: Sch. 55 para. 4 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c57d027041ee8e0df7420869c276a9db]: Sch. 19 para. 2(2)(3) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 26-28](https://www.legislation.gov.uk/uksi/2010/867/article/26))
[^key-c5f46613f444aff0ba67d21a4988ce08]: Sch. 55 para. 18 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5f60bc0cae2f9239505363f873e4baa]: Sch. 55 para. 7 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c63c05ab9ea569f825b6633978e321af]: Word in [Sch. 6 para. 1(11)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/b) substituted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/a)
[^key-c63d0775f222668bee94b81efaab9105]: [S. 103A](https://www.legislation.gov.uk/ukpga/2009/10/section/103A) inserted (1.1.2023 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/4); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(d)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/d) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-c6b88b26da7fc65717da326b33228602]: Words in Sch. 55 para. 14(1) substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/b); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-c6e5a6cbff320ea7e643c8055a8ebc6f]: [Sch. 55 para. 15A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-c6f492b4a057869945cb6fc1682b30da]: Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c7261eefbf678f51b7bf7a3f58bb4043]: Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c774cbd97c1ca8f5cb9cc0cdc6c2f508]: Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c7f00f0ccafa4814269671c55f0e4cc5]: Sch. 56 para. 15 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 15 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-c83ca5cd8c4c23403852234654d6737c]: Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c86c836305c114b53b63c614aeae8272]: Words in [Sch. 61 para. 17(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/b)
[^key-c8b3898a0690495c3aa8d30f761d9df2]: Sch. 55 para. 18 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-c903113c744998195b03066f273e5458]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) excluded (1.1.2023) by [The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298)](https://www.legislation.gov.uk/uksi/2022/1298), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/1298/article/1/2), [2](https://www.legislation.gov.uk/uksi/2022/1298/article/2)
[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 5](https://www.legislation.gov.uk/uksi/2010/867/article/5))
[^key-c9c9f2341533a018684717c5c3e4e248]: Words in Sch. 55 para. 11(5) substituted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/3); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-c9f9474a755e47a34f59d6318fc80b4a]: S. 94(16) substituted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/6)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-ca70b80549967394e3f6e4f55a351b77]: Sch. 55 para. 26 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-ca94455d09605b208fa1cd447ca60d35]: S. 101 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-cab829dc062e70fdeb103687d8028f17]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-cb755545b67cc01df16ded4b2fdb02ad]: Sch. 55 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-cbd28575a7b72d90b56a66db8e75192c]: Sch. 55 para. 24 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-cd1824184171e1701e550fffb7d44a85]: S. 102 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^key-cdb14baf94eba642d940c55e08e32bc3]: [S. 59](https://www.legislation.gov.uk/ukpga/2009/10/section/59) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-cdc73c0ebd9b31e02930605779bd5fc6]: Sch. 55 para. 21 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-cdd0db00baa56a0d3ef70ba62c559789]: Sch. 50 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-ceb2cefd055b279ad82b3b45371ecf60]: Sch. 50 para. 16 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-cec7d87b5c44ed2aa64f56b04a6341bf]: Words in Sch. 55 para. 17A(1)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 169(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/169/6)
[^key-ceddda0b75de236e13338ca80855efe1]: Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-cef971894b6beef6785d19ea90e0dbb6]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^key-d08af9bd2a395598299b768c9e7e6eda]: [Sch. 51 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/22) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-d0ca317c696f15656e3303ef000551b5]: Sch. 35 para. 7(1)(g) and word inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(b)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/b)
[^key-d0e298d3b59cb625362a75bbd821bec3]: Words in Sch. 55 para. 14(1) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 8](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/8); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-d13d007204cb1bcf643312078405c8c2]: Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-d15a0f20ff75c1e355be0a5e0be40883]: S. 108 applied (with modifications) by S.I. 2003/2682, reg. 203(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029)](https://www.legislation.gov.uk/uksi/2009/2029), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2029/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2009/2029/regulation/4))
[^key-d26c8875d89c9060b54913950ddb0ebd]: [Sch. 56 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d33c6fda07b4dd01e0df52ab6fe3a378]: Sch. 55 para. 24 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-d35a4071f0263b1df31db40562bd7e39]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3796f6b4f2edd7445eb8042b1de1bf2]: [S. 90](https://www.legislation.gov.uk/ukpga/2009/10/section/90) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 711](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/711), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3e530b66c150ea3bcc626e32bccd937]: Sch. 19 para. 14(3) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(3)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/3)
[^key-d429dd3969cac2fa34da6309d1151186]: [Sch. 54A Pt. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/part/2) inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 4(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/4/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-d456a49ecf2f6fee0125c5ff02803db0]: Sch. 55 para. 25 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 25 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-d4788174f197679e47fff9d91eec1b70]: S. 108 applied (with modifications) by S.I. 2005/2045, reg. 48(8) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 (S.I. 2009/2030)](https://www.legislation.gov.uk/uksi/2009/2030), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/1/2), [2(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/2/2))
[^key-d4875ccac03f672ef07fbe684a516b11]: [Sch. 55 para. 13B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d4a106b487e6c8a728e6c2e4e16a6434]: Words in Sch. 56 para. 5(2) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(13)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/13) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d4ec9487c0545ccade0ad989d183e038]: Sch. 56 para. 13 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d5190a069779ade738f3dd36965d00d0]: Sch. 51 para. 34 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 17](https://www.legislation.gov.uk/uksi/2010/867/article/17))
[^key-d57f31d1942d7eeec869b03ffe162334]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 712](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/712) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d5baedc9972a13d05966db70a895c66f]: Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-d61b3874cecddf7e63c0a71689f645d3]: Words in Sch. 61 para. 1(1) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(2)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/2); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-d6658a6c7df160affb4ef5f0f27c5ff7]: S. 94(4A)-(4D) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/2)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-d72f913c4bcf81511cd199555e110ccc]: Sch. 55 para. 18 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 18 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-d78c2b49e0bfec8c6ecac8f29b3c3619]: Sch. 55 para. 6(6) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(6)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/6); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-d7e3759e582cd00cc5a57df9d6dbf6b1]: Words in Sch. 46 para. 18(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d802239ec6053bc8ba4e2946653627ba]: Sch. 55 para. 13 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-d9426ffbcc1d88ebab641850ea493f61]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d98c9adc8c40b35c200af8b61002347a]: Words in Sch. 61 para. 11(2) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(c)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-d9bee2940d2e9d70d70f42cb116cdf18]: [Sch. 30 para. 2(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/2/1) omitted (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 4 para. 12(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/4/paragraph/12/a)
[^key-da367f0c4c44e58018afa88f4f245b2b]: Words in s. 108(5) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(b)](https://www.legislation.gov.uk/uksi/2011/702/article/15/b) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-da7d51d490a4b2f7796313d62353eddf]: Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-db195eacb13066a2748cc5dc7c06835c]: S. 94 in force at 1.4.2010 by [S.I. 2010/574](https://www.legislation.gov.uk/uksi/2010/574), [art. 2](https://www.legislation.gov.uk/uksi/2010/574/article/2)
[^key-db2ab7c094ff65da340f50a63cea81b8]: S. 102 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-db38e2fa473d36b58541ba028aed9491]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-db812ee15d93d341871c3f2da0e0fc48]: Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-dbdb1fd12653eb2412246f0fda2d18ad]: Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-dbf7d85485d143c9c08087e791bcd75d]: Words in Sch. 61 para. 18(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(e)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-dc387408179bc64d8923e6999eef91af]: Sch. 19 para. 3 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-dc7e3941a6c384bc5fc97cc3e1bd1d7a]: Sch. 61 para. 1(1A) substituted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(3)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/3); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-dcf2a6aedd72ae3f42bd51c57268f91c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3C inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/2)
[^key-dd244088d41ac20c74e477c4b1dff1a7]: Sch. 55 para. 25 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-dd43626a235dd4cfb0811aabce5c4fbb]: Sch. 35 para. 10(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2010/429/article/6/1)
[^key-dd8f8274102d4aa9f251fdcac8127426]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied (with modifications) by [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4), [s. 11A(1)(3)](https://www.legislation.gov.uk/ukpga/1992/4/section/11A/1/3) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-ddd692254fd519724b2fe2c8146ba2a2]: Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-de637a802624efcd93ec9980caa11752]: [Sch. 23 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/8) repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 9 para. 5(g)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/9/paragraph/5/g)
[^key-de9420b476dea87e198c68db80f0ddf2]: Words in Sch. 55 para. 6(5) substituted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/3); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-df1a96415390536f0c6875c3dc23a8e7]: Sch. 51 para. 38 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 24](https://www.legislation.gov.uk/uksi/2010/867/article/24))
[^key-e11b479b85da75103fe583b97929fb43]: Sch. 55 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e156842095a51fa7f7a56ee9950baac2]: Sch. 35 para. 9(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2010/429/article/5/3)
[^key-e157edd1d9e9fcd31d4fd04bd3e5df8a]: Sch. 55 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e1bdbc4320f029b718cd477c27fcd26e]: Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-e20102e16dac698dafeb1e0bdf78fbb8]: [Sch. 55 para. 13H](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13H) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e2507c22cf5e71e827e00907eaf62bc2]: Sch. 55 para. 26 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e2672893240e11959180c45cfdf07b1c]: Words in Sch. 55 para. 6B inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/7) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-e276f6624014861b94c2cfb88440476a]: [Sch. 55 para. 6AB](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AB) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e2ba23bd47d202d3ea41bddea14df25c]: Sch. 55 para. 14(2A)-(2E) inserted (in so far as not already in force and with effect in accordance with reg. 2 of the commencing S.I. of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/5); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [regs. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2), [3](https://www.legislation.gov.uk/uksi/2017/259/regulation/3)
[^key-e2e4162bf6af6e36c974d9e3e58ded60]: Sch. 56 para. 6(8A)(8B) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(6)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/6)
[^key-e304918d86f8799eeab8cee5afdee9cf]: Word in Sch. 55 para. 11(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-e33b52933613b85ae855986c9f279a29]: Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031)](https://www.legislation.gov.uk/uksi/2009/2031), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2031/article/1/1), [2-10](https://www.legislation.gov.uk/uksi/2009/2031/article/2)
[^key-e36e16fe8da76f9792d5412753b37a35]: Words in Sch. 55 para. 6A(2)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e388af2abf84a6749345ace4de54332a]: [Sch. 54 Pt. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/part/2A) inserted (1.1.2023 for specified purposes) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 3(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/3/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-e38ef460b2f90c4c20b0dfcb98445ca2]: Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-e3e63014a56f1e38bb829afe06cfd2bc]: Sch. 55 para. 24 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-e40eb97521719835168b785459ccb36b]: Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-e419bc505c54beb4d295b107ffb623a3]: Sch. 55 para. 20 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e427fd4d2974202b4d5a656f268960ad]: Sch. 22 para. 11(1)(b)(3) having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-e444f6563716d84ba230aba2ca73412a]: Sch. 55 para. 6A(A1)(1) substituted for Sch. 55 para. 6A(1) (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/2); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e45319026f5854bc193b307547bb2619]: Words in Sch. 55 para. 6(4)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(4)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/4); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-e4989578e8fcda2c63312728ae86be37]: Sch. 55 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-e5a6eb1ea12c5aec48064bddce73f497]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZZA inserted (with effect in accordance with [s. 38(9)-(12)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/9) of the amending Act) by [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [s. 38(7)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/7)
[^key-e5beab2bd9d6711fded9d065e114a0a9]: Words in Sch. 55 para. 1(4) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/a)
[^key-e6021c8f2b406a2f71513c357b433dfe]: [S. 60](https://www.legislation.gov.uk/ukpga/2009/10/section/60) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e670b3f7dc39378e9607c0825323cbe6]: Sch. 55 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-e6954f2ded147bf9e54408939ac7b7ea]: Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-e6bd9b8260a128c2d3cc9906e7086e3d]: Sch. 55 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e6e3d823d410d048c5d199d002cdabec]: Sch. 51 para. 36 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 21-23](https://www.legislation.gov.uk/uksi/2010/867/article/21))
[^key-e7188b0584cdc55538f1cf975e01e5da]: Sch. 55 para. 21 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e729cfa1f9591e6d751da8a676e7fffc]: [Sch. 51 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/15) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-e79f03c57ebac5f60957414e109657e2]: Words in Sch. 56 para. 4(1) substituted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 8 para. 7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/8/paragraph/7)
[^key-e7e782eaa7457ac06e76092c9520eacb]: [Sch. 56 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e828611dac0539a5f8355ea7110679b5]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11GA inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 8](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/8), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/2)
[^key-e89ff76760c061575dc42d6d2f056a47]: [Sch. 56 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/11) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e8f72ce3f6c22c70790740c901b16b92]: Sch. 51 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/867/article/3))
[^key-e9162d255164b8dc98b0d76e4667ca1d]: [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/7) omitted (with effect in accordance with s. 58(19) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 58(17)](https://www.legislation.gov.uk/ukpga/2010/13/section/58/17)
[^key-e95706672b73ff0cf126fc9e2985b656]: [Sch. 55 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/22) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e96f3aae620e295d89a5709e297d5fe3]: [Sch. 55 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e9b45de54b7cc707842cf4854e5f27ad]: Sch. 55 para. 14 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-eb8acf732432dc07edaaab86e901f933]: Sch. 56 para. 6 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-eba35419b6f13e78ed2c9ff446833a8b]: S. 102 modified (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 4(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/4/9), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^key-ebadb781beb301d1b158c269b43fd355]: Sch. 56 para. 1 Table item 10A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/2)
[^key-ec1f91fcf395b81fad49c8c9766c123c]: Sch. 22 para. 11(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ec3524db602b9fff71d4ec33202fd9dd]: Sch. 56 para. 11 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 11 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-ec3acf2584b2503876e520647aa979a5]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^key-edb29dd93954e0f975661c484cc04950]: Sch. 55 para. 21 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-eddf7872300c777d778e8e8e2b255d9a]: Sch. 56 para. 12 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-ee51981f22cd88923130d738ec6fbb23]: Sch. 55 para. 14(A1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/2); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-ee53a138dfd47ac1063605b84e0c7458]: Sch. 48 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-ee5caf478c0cd0498bbb32187adc9e2a]: Sch. 19 para. 13(a) omitted (6.4.2014) by virtue of [The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819)](https://www.legislation.gov.uk/uksi/2013/2819), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/1/3), [41(d)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/41/d) (with [reg. 32](https://www.legislation.gov.uk/uksi/2013/2819/regulation/32))
[^key-ef0f0158f75c77d48c92d0bd6ee4e870]: [Sch. 55 para. 13F](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13F) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-efc4f24cce340a610dd7590673b315df]: S. 94(10)(c) and word inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/b)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-eff6974d4d9639c8b0d9609dfc9ebcc3]: Sch. 56 para. 4 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 4 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-f005c58e6d450bd19cf4a8d4110d39e2]: Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-f031b0ac9c6797d83703a1ecab0d18b8]: [Sch. 22 para. 11(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/11/5) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-f0f9340ca673a7771ed3794968bd6f54]: [Sch. 55 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/24) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f11a5e4e2759243dde83b8b70dd8a564]: [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/15) omitted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 17 para. 26(1)(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/26/1/a)
[^key-f13d2a170a0863942fd3890a38f3e2b4]: Sch. 55 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-f1c17b5677695989d4a53a03cfa4147b]: Sch. 55 para. 20 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-f22227d84aa534b6910135e32ccfa150]: Sch. 55 para. 19 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 19 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-f26e59ecd10737568decd7622e539357]: S. 69 omitted (with effect and application in accordance with s. 22(8) of the amending Act) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 22(7)](https://www.legislation.gov.uk/ukpga/2015/11/section/22/7)
[^key-f2b67ee5a3159f5fa35a0eb3111a594f]: [Sch. 61 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/a)
[^key-f2faaa6582d0f46d4635779288dae31a]: [Sch. 51 para. 18(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18/2) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/a)
[^key-f38c3d96bcfd25dfc394ae13afc3f8b7]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-f3a41a5d20f9b59bab26356b004c07bc]: Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-f3e4c888f1108cb50a85817418d8238b]: Words in Sch. 33 para. 9(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/7), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f4438b640929b644742064e473d0448b]: Sch. 35 ceased to have effect (10.12.2010) by virtue of [The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939)](https://www.legislation.gov.uk/uksi/2010/2939), [arts. 1](https://www.legislation.gov.uk/uksi/2010/2939/article/1), [2(1)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/2))
[^key-f46aacfcc6614405cd866877c53e30e4]: Sch. 55 para. 23 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f4dfdb0abab0ad565bc198cf4aeefbdc]: Sch. 50 para. 21 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f56a8c0c24f12646e0004cbca59ac527]: [Sch. 55 para. 13J](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13J) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f5d58dd526819a7f72495e3a2b5c7758]: Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f5f140a2ccd075f1842fd212b8a6db4a]: Sch. 55 para. 6 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f5f6c07fbf5c7c129ee76139991971c4]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-f63baec452cba54dc1aeb43d5b9825d0]: [Sch. 56 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f6e25cf17275f6ebc746b586386e7a00]: Sch. 56 para. 5 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 5 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-f6f1abda48f348a3694ec04129b963bd]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table substituted (with effect in accordance with [Sch. 2 para. 32(1)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/32/1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/2)
[^key-f71c3dfcf0461ff21a71cff5c4964e1d]: Sch. 50 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f73d716515034f256c258013df84c8b9]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f7952cc700f1e65b0c37019cb5942dab]: [Sch. 55 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f799ad1c23fd62f1a11f09f21d82966b]: Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-f7e0418dc7469d0845168af2c309a67a]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-f7ee949b3f5407b32bf6c3237f427fe6]: [Sch. 56 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f824ec91ca7956527c704c8ec8d5cedc]: [Sch. 28 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/6) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-f82982a336ea172a5de02eab0cff2956]: Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f86c003f6a1702d61303277ae2ae2d17]: Words in Sch. 61 para. 12(1)(b) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-f8f5db45fbb94187b876182e9ec8c9b1]: Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-f90217e417f637a9415971ed9d269587]: Sch. 54 para. 9D and cross-heading inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037)](https://www.legislation.gov.uk/uksi/2011/1037), [arts. 1](https://www.legislation.gov.uk/uksi/2011/1037/article/1), [8](https://www.legislation.gov.uk/uksi/2011/1037/article/8)
[^key-f980fe8ced7a55f26976a0731c581482]: Sch. 51 para. 43 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-fa096c4045e74301d2203a6fd82b2297]: Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fa23b611812d8991ae73c264b77db910]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [80(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/80/1)
[^key-fab54824f777f9b129edf6649ef8a048]: Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/b) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-fafc23ac8fe834fa7129bfa2947d40c8]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-fb7a7c0b72abc5201a49c9250a2eb317]: Words in Sch. 55 para. 15(5) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 9(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/a); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-fb9561d909337866ee7ba73eebc833a3]: Sch. 18 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 715](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/715), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fd9235d362605a185e91f263677dc270]: Sch. 55 para. 19 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fdcbef59dd4af3cb81411d8552d4b704]: Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(3)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/3)
[^key-fe1b96999311f7217de1d24594043984]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^M_C_e157cb71-5d05-4877-9765-33e5012fb798]: S. 101 excluded by [S.I. 2022/1298](https://www.legislation.gov.uk/uksi/2022/1298), [art. 1A](https://www.legislation.gov.uk/uksi/2022/1298/article/1A) (as inserted (retrospective to 15.3.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 334(1)(4)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/334/1)
[^M_F_0547c858-ca46-4d69-f16b-a643eda77496]: Sch. 56 para. 6(1) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_08f2bee5-3cd6-4fa0-c073-0c92091656c8]: Sch. 56 para. 6(8)(b) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(5)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_12b66c8d-4038-4b65-e5b5-6afc3d1359e4]: Sch. 21 para. 9 omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^M_F_13d98b67-ee85-47a9-9ac4-e344a1c2acc3]: Words in Sch. 61 para. 6(1)(a) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(8)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/8) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_1485b11a-fb5b-4cf8-d40e-12c0e491c999]: Sch. 55 para. 15(4) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_2625a572-f492-4201-eb41-13bc97b42f03]: Words in Sch. 54 para. 12E(2)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(3)(b)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_265953ad-ecc7-4bce-d835-1fe8c872e7e9]: Sch. 55 para. 15(3) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_2f6deb6f-bbbd-45aa-e9ad-b7bd18fc9bdc]: Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/3)
[^M_F_306a4b21-bbca-48ee-8fa6-f14cb0d8faca]: Sch. 53 para. 11D and cross-heading inserted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/12); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_33b99092-0d8b-4de4-e509-fd9ba08fcf7e]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/2)
[^M_F_383becb0-93c6-4c69-b6d3-b6b61f173d89]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 49 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/49/paragraph/7)
[^M_F_3a2a47fb-60e9-4601-bdb8-47a05f6e0e23]: Words in Sch. 61 para. 5(6) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(7)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_3a7b5e14-9818-42a1-e850-576dbbf33cb1]: Sch. 55 paras. 6B-6D and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), Sch. 50 para. 6
[^M_F_3c254184-2891-4ca3-b613-973325fe7cd3]: Words in Sch. 61 para. 19(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/a) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_48102d4d-459a-4958-d105-a1ebe6da1dc2]: Word in Sch. 16 para. 17 substituted (21.7.2009 retrospective) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), Sch. 12 paras. 9(5), 14(1)
[^M_F_49e040cc-285b-468a-c888-81be8d91af34]: Words in Sch. 61 para. 12(1)(b) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(12)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/12) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_509f6d6d-eb24-4928-8cad-113af9229f88]: Word in Sch. 16 para. 15 heading substituted (21.7.2009 retrospective) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 paras. 9(3)(c)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/9/3/b), [14(1)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/14/1)
[^M_F_5ec68b35-d464-4241-d134-119f7285c978]: Words in Sch. 61 para. 1(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_62626aba-3620-49be-eda7-b01b4f4e0721]: Words in Sch. 56 para. 6(2)(d) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(e)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_66d75362-51d8-4dfc-fd25-9770154d21c3]: Sch. 35 para. 13A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), arts. 1(1), 8
[^M_F_6e8ea814-23eb-4c89-8451-c41584f04888]: Sch. 56 para. 9A and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 13](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/13)
[^M_F_6eeedc3b-2bb9-45ee-8b99-5773fc91461e]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 12](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/12) ; [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_72360915-0bac-464a-8aa3-48cfc2a37c48]: Sch. 61 para. 2 substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^M_F_82123577-eac1-497b-d753-4567b6f80196]: Words in Sch. 56 para. 6(2)(c) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(d)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_8bd3ea0e-05ad-42ef-d8c4-d49dddf8f98d]: Sch. 56 para. 3(1)(aza) inserted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 338(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2023/30/section/338/1/a)
[^M_F_8c3661ec-5524-43bf-996e-25f882830fd0]: Words in Sch. 61 para. 11(2) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(11)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/11) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_8d10a76b-bb8a-4298-a9d9-94be0c760856]: Words in Sch. 56 para. 6(2) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_962463c5-450d-4535-d105-7d4a3dceda3a]: Words in Sch. 54 para. 12E(1)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(2)(b)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/2/b); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_a7e81c90-6e60-4c2c-8a83-75eb7b685b22]: Words in Sch. 56 para. 6(2)(b) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(c)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_b746a56b-203c-4da6-8fb9-fa64ffc42c9e]: Words in [Sch. 54 para. 12E(1)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12E/1/b) substituted (retrospective to 1.1.2023 immediately after [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 29](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29) comes into force) by Finance (No. 2) Act 2023 (c. 30), [s. 336(2)(a)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/2/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_b7e6efdb-0f7a-4ddd-a7d8-cabcaece8f87]: Sch. 55 para. 27(3A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^M_F_c85c622d-a31d-4e5b-9b5a-550ad78c187e]: Sch. 55 para. 15A inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 12](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^M_F_cb34ef58-927d-4a88-c272-88808951efc2]: Sch. 56 para. 11(5) omitted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^M_F_cd8f3ef5-0c54-4928-9687-9f22383b4711]: Sch. 55 para. 18(5)-(7) substituted (with effect in accordance with [Sch. 50 para. 16(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/2) of the amending Act) for Sch. 55 para. 18(5) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/7)
[^M_F_cedf4be5-6f6d-45a1-fdbf-4931bbf9b11c]: Sch. 61 para. 19(1)(b) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_d977156c-0602-4b53-ab5e-3b6ac6e92048]: Words in Sch. 56 para. 1(4) substituted (with effect in accordance with [Sch. 50 para. 16(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 11](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/11)
[^M_F_e0e20a42-c56b-45fd-d7ed-5496d38614df]: Words in Sch. 61 para. 18(5)(6) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(13)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_e194a904-9cf3-4ce3-c92f-701be451602e]: Words in Sch. 55 para. 19(2) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^M_F_e96317e2-fbbe-41a4-e722-cff20e53586e]: Sch. 55 para. 15(1)(2) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), s. 35(2), Sch. 10 para. 13(2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), art. 2(2) (with art. 5)
[^M_F_ed411932-657c-48b0-a5ad-143972112325]: Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/9) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/8)
[^M_F_f175286a-67ba-48c3-f78d-01bdd29d3538]: Words in Sch. 54 para. 12E(2)(a) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(3)(a)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/3/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_f860521b-91ca-4e4d-dd62-aa9d017f4ed9]: Sch. 53 para. 11ZA and cross-heading inserted (retrospective to 15.3.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 334(2)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/334/2) (with [s. 334(2)](https://www.legislation.gov.uk/ukpga/2023/30/section/334/2))
[^M_I_00f7f613-3c37-412d-8b14-ac1aa305ae93]: Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^M_I_016f8636-9fb4-4f97-f2d1-660adc258e1b]: Sch. 55 para. 23 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 23 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_0632f6b4-8acb-46c0-e48f-0df2e8c9aed4]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_0695f34a-c180-4322-9268-c122c5b5220b]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_0edec779-e53a-406e-928d-494a116ecf6f]: Sch. 55 para. 17B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_12a26b57-8e24-4c49-a260-34e5e44bcdf9]: Sch. 54 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_175afd4e-34ee-4719-d22f-d8393bc834ba]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_1a82aed6-18ec-435a-acc9-2cb022936f5f]: Sch. 55 para. 6AA in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_1b41b35a-dd18-437b-f73e-82fb42e2eab0]: Sch. 53 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^M_I_205b3e9b-20df-4264-e778-7f4865077907]: Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^M_I_22ff7cc5-7a53-4e71-efff-8d4f10b3811e]: Sch. 55 para. 20 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 20 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_29017a8f-2cb9-4056-b2a0-336b4668e240]: Sch. 54 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_2c3f5257-ca68-41fa-f68c-d383ce11d222]: Sch. 55 para. 6D in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_2c9ec93f-29ff-4b17-9aa0-3bbf05a72cb4]: Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_468622d3-d318-4632-a2c5-a1dd0cbb3df1]: Sch. 53 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_5151e2ae-c747-4855-a404-1bac79f35226]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_543ffe60-2475-4f1c-83ee-3dfe34006c02]: Sch. 55 para. 15A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_5bc92081-56a2-4d79-90e3-f5fef2c3729b]: Sch. 55 para. 24 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 24 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^M_I_5fedcb50-309a-4cfc-f9ec-8b336d82828c]: Sch. 53 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_6d05277e-3532-445f-a838-04c4ebb2afa4]: Sch. 55 para. 21 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_6e0a1813-75f5-4ff8-8785-2cb7575b3b9b]: Sch. 55 para. 6AB in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_6f339918-d088-4182-913e-d4e7756f8941]: Sch. 55 para. 6AA in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_7097fce9-351d-4d5c-b9d6-b71a35e10136]: Sch. 55 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 16 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_7152c480-4004-4da7-92e6-7ce02aca8317]: Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_72811f31-2962-42d5-c5a5-45900e99b87d]: Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_77226449-4177-4522-c90f-1828a19d40a7]: Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^M_I_80ad254f-007f-4836-c47f-c71efd9b58fb]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_87372816-5746-4a2b-c289-db301e0e8b53]: Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^M_I_89d13cbc-5e69-4c6b-e032-c2a7b1a3c8ad]: Sch. 55 para. 6AB in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_9fcca5d1-020a-4dd6-add3-ddb3cbf8c038]: Sch. 56 para. 2A in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^M_I_a0d77484-31cb-4b42-ef48-a3df3e7650a7]: Sch. 53 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_a3f59680-7893-4dda-b7f9-217899e5ee37]: Sch. 55 para. 15A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_a5385095-b91f-419a-960f-dde68568f6bf]: Sch. 54 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_a9938022-9f99-4141-c2e2-6b2038e97225]: Sch. 53 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_abd2df2e-4b07-4bc7-e7e4-f8bc4161b6c2]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_ace61229-871f-4165-e90d-4294b337ebfc]: Sch. 55 para. 6D in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_aff1e480-16e0-4a03-b615-12d3586dc3b2]: Sch. 55 para. 6A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_b0145e62-b292-426a-a3a7-0ae131457677]: Sch. 54 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_b0a094ee-8d82-4d30-bc54-ee9d49e6fc69]: Sch. 55 para. 6A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_b3df1818-b2f9-4922-a92e-6060df603ee1]: Sch. 54 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^M_I_baf5dfc9-6a8a-413f-d70c-756d936f3158]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_c4fabcc3-bfa9-486c-ffe8-c4ca290bc419]: S. 102 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_cb13bd7c-a70c-4663-9d60-f78d13867e5c]: Sch. 55 para. 27 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 27 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_cb25fc3d-90e0-4b35-b9bb-381f7338a543]: Sch. 55 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_cbcde903-6845-481b-e7cc-a45de4f43454]: Sch. 55 para. 6B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_ce60c7ec-f224-415c-a472-d8734e0f3563]: Sch. 53 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_d4f7c2c5-5988-4698-f3d7-7af9df1afd94]: Sch. 55 para. 6C in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_d6be6fe8-68d6-45bb-c73d-019e30835d50]: Sch. 55 para. 6C in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_d845988c-09dd-4394-b483-140827266f3a]: Sch. 55 para. 17B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_dd60563f-7ae8-4a1e-c3ff-dbeadb4d91e3]: S. 101 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_e4e08237-ccf2-475e-b8ad-dbef9525d4b4]: Sch. 54 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_e5b6cb6e-fb55-439d-a578-0c78de96969a]: Sch. 55 para. 22 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 22 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_e91412d0-c50b-4686-8fb6-3b850cd26688]: Sch. 54 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_ecb7040f-8169-49c8-904a-317588914647]: Sch. 55 para. 6B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_ed2e5495-6fde-430c-f533-d92f26e93bd6]: Sch. 55 para. 6D in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_f504cee0-6d3e-4353-e487-1bc22482af7d]: Sch. 53 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1)
[^M_I_f916d4e5-bd4a-4e05-a63d-36037f4ff296]: Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^M_I_fb82a6dd-d26c-4abc-8ac9-3e2604e61d61]: Sch. 53 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^M_I_fc7ec7cd-3c9f-4a20-dbc0-8a7fec03974a]: Sch. 53 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_fd9e4be0-02a6-4e16-c687-c5461990acd6]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_fdb276cd-e00d-4f8b-93ae-60b6deff981c]: Sch. 55 para. 6C(1)-(4)(6)(10) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_fe2b8ade-df8e-4603-f93e-cdb0fb134b7c]: Sch. 54 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^M_F_82e141b5-65fc-44f9-8737-b865a1166e7b]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 2(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2/3); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_72cd272d-8053-40e1-9780-bd5992dac900]: Word in Sch. 55 para. 1(4) substituted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 2(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2/2); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_C_fe4b1e8f-5f67-44fa-f4af-44304f852617]: Sch. 56 para. 11(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8/2/b); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_158fca0c-ec24-40fb-f25d-1b5e8fdf9f6b]: [Sch. 55 paras. 13A-13J](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) and cross-headings inserted (12.2.2019 for the purposes of soft drinks industry levy, 1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 7](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/7) (as amended (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 21(3)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/21/3); (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(1)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/1); and (1.4.2022 and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 3(1)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/3/1); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2), [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 3(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/3/2)
[^M_C_df8d3f23-3315-4c31-d2e0-7406ea322690]: Sch. 55 para. 18(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8/2/a); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_92a34065-6dbe-4c79-981e-3ffdf09fde7f]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(13)(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/13/a) (as amended by [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/1/a) and [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(4)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/4) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_8bece04b-86e9-4036-a299-240ec824dcce]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 16A-16C inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(10)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/10); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_5e3c6fbf-b9f3-42ae-f5bb-4bc73fa24cb7]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(14)(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/14/b); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_25b76ae3-aee9-406c-8bdd-4f4441902097]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(13)(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/13/b); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_cb9b927c-51b2-4d74-b51f-a85959781f12]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(14)(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/14/a) (as amended by [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/1/b) and [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(5)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/5) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_73c0ab07-4e4a-4918-9ac3-056514f9cc4b]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 13A, 13B inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(9)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/9) (as amended by [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(3)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/3) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 paras. 119](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/119), [132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_6c69934e-931f-424d-dcc2-b845fc070554]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 17A inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(11)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/11); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_e3de938a-7ae2-468f-897d-4211b5069a1a]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 11A-11M inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(8)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/8); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_2932c7f1-4f91-4250-c88f-bbc1e635482d]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 6A-6C inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(7)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/7) (as amended by [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(2)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/2) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 paras. 119](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/119), [132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_c55ecd63-0904-4b5b-e309-43bd42e375d8]: Word in [Sch. 56 para. 1(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1/2) substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/2); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_f95f5061-25a3-4bfe-9fd8-2eda588dc96e]: Word in Sch. 56 para. 1 Table item 24 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_3d1ffe8f-2ad5-488d-9152-ffc4808d7050]: Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_c3a420de-9f21-48d4-ac08-e8cb9bd8a6d5]: Word in Sch. 56 para. 1 Table item 17A substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_b7ab4d39-e45a-4b15-c31a-cb43389ca0e0]: Sch. 56 para. 1 Table item 11N inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_7115bbc1-027d-443c-913c-3b8c7331eb26]: Word in Sch. 56 para. 2 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 3](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/3); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_24949e5b-ff5e-4806-ec7f-d7d0a8ab5f67]: Word in Sch. 56 para. 2 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_0b98b8fa-ece2-4ceb-96f1-d45d21672114]: Sch. 56 para. 1 Table items 16AA inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 4(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/4/b); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_e1048f10-ec2f-40e6-f0ed-041a36079e42]: Sch. 56 para. 1 Table items 11AA, 11AB inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 4(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/4/a); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_9f1ea1c7-fe88-40e9-fb1a-036c32ba4db5]: Word in Sch. 55 para. 2(1)(b) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 32(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/32/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_7339ba7d-633c-40a1-cb41-0ce623d5c522]: Word in Sch. 55 para. 13A(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 32(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/32/b), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_5b289866-9a08-41cf-d852-3e4a768823a5]: Word in Sch. 55 para. 13F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 32(c)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/32/c), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_3dcbfcd2-ce2e-4f6b-91c8-4a93db6929a8]: Word in Sch. 56 para. 8A(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(d)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/d), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_87b09301-3f04-474d-8c6f-1da02122d6b5]: Word in Sch. 56 para. 8F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(e)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/e), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_362f13a4-f3d8-473e-8c74-cda499f93a19]: Sch. 56 paras. 8A-8J and cross-headings inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 7](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/7) (as amended by [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(6)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/6), which amending provision was repealed by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_b883d9c5-dfab-4335-a151-d5a24f71417e]: Sch. 56 para. 8K and cross-heading inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 8](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/8); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_598f6a7f-f4b8-4440-ac44-4c3a25a94b97]: Words in Sch. 56 para. 8A(1) substituted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 338(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2023/30/section/338/1/b/2)
[^M_F_1b8f11c7-ddd1-414e-d4ab-6eed53eab0ed]: Sch. 56 para. 3(1A) inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/6); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_58d74833-58c2-47e4-f0e3-b4122751f029]: Words in Sch. 56 para. 3(1)(a) substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/2) (as amended by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(3)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/3), [Sch. 2 para. 30(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/4), [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/5)); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_51e48aef-ceab-40a7-c127-8a1c04c609df]: Words in Sch. 56 para. 3(1)(b) substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(4)(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/4/a); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_bbaa8fd2-8856-479a-940d-0996b03cc366]: Sch. 56 para. 3(1)(d) inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/5); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_c6e77b73-ed9d-4bef-a56c-67a362df6166]: Word in Sch. 56 para. 3(1)(b) omitted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(4)(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/4/b); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_7eaeef70-3a63-4ae6-a7d1-7102eee20a3c]: Word in Sch. 56 para. 3(1)(b) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(c)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/24/paragraph/34/c), [66(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/24/paragraph/66/2)
[^key-2f08f6253cc3bb56418d38ee1fcf2bfa]: [S. 103](https://www.legislation.gov.uk/ukpga/2009/10/section/103) applied (14.9.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912)](https://www.legislation.gov.uk/uksi/2023/912), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/2), [42(1)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/1)[(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/2) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/3))
[^key-00aff4b0ff2eb0d2201ea523c7b19a2f]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied (14.9.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912)](https://www.legislation.gov.uk/uksi/2023/912), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/2), [42(1)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/1) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/3))
[^key-00eaca2495cfcf47cb275e30ee161cc2]: Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/b)
[^key-00fa4e8db3fef7ad874aebc9cd3d73ea]: Sch. 48 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-01294fcc57b9acbe028345472b13ac0c]: [Sch. 56 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-019dbab8b6f1163301c7b6336b68fd5c]: Words in Sch. 61 para. 6(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-01c750bed29531d9647d23c6d39f9f4f]: [S. 107(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-01e9c26ecba306d390901fa4547eea62]: Sch. 55 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-01eb915fff54b522372623523a97b65c]: Sch. 55 para. 1 excluded by [Taxes Management Act 1970 (c. 9)](https://www.legislation.gov.uk/ukpga/1970/9), [s. 12ZBA(7)](https://www.legislation.gov.uk/ukpga/1970/9/section/12ZBA/7) (as inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 91](https://www.legislation.gov.uk/ukpga/2016/24/section/91))
[^key-020793f540ed3bad7414d7fab9993ab7]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-024545af4caa93f649167bea37329f1a]: Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-03594d0f89c62f2ccd40eb03a1d0df0e]: [Sch. 51 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/16) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 7](https://www.legislation.gov.uk/uksi/2010/867/article/7))
[^key-03d4ee98cf33ea3b41170e605a525bea]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZB inserted (with effect in accordance with [s. 116(1)](https://www.legislation.gov.uk/ukpga/2015/11/section/116/1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/2)
[^key-04080bdb41056a4dde69ae7eea59114d]: Sch. 55 para. 6(4A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(5)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/5); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-048c8b41575f0b2590cecb8984d3c312]: Word in s. 94(10)(a) omitted (1.4.2017) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-05e13a2f3634999e23f241214532fe60]: Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-064e872b48948fe4a7680043940c9c0f]: [Sch. 55 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-065d4caf1cdcf82c953976b2396c3fea]: Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-06e02886b67fe10bc2dda8155be3d24a]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [Sch. 4 para. 21G](https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21G) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397)](https://www.legislation.gov.uk/uksi/2014/2397), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/1/1), [3(5)](https://www.legislation.gov.uk/uksi/2014/2397/regulation/3/5))
[^key-077996de7adced6922212d5df3b59d87]: Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 6 paras. 26](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/26), [34(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/34/2); [S.I. 2012/736](https://www.legislation.gov.uk/uksi/2012/736), [art. 20](https://www.legislation.gov.uk/uksi/2012/736/article/20)
[^key-07a83d52ebdf1e86649d04f5f632e623]: Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157)](https://www.legislation.gov.uk/uksi/2010/157), [arts. 1](https://www.legislation.gov.uk/uksi/2010/157/article/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/157/article/4/2)
[^key-07ea4db4e5e8fb8048b7ed46adedcc40]: S. 102 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^key-07fc0a1a97b4fc734204850057ff7b0d]: Sch. 55 para. 15(2) Table substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-082b6c6372df16b84e11f00a494053a9]: [S. 78](https://www.legislation.gov.uk/ukpga/2009/10/section/78) repealed (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(g)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/g) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-09499e87e4ec3cc2a4ad3cf161e8d6e3]: Sch. 55 para. 20 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-09969cbf5f442d0e90d8679da9b548ee]: Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 9(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/9/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 3](https://www.legislation.gov.uk/uksi/2011/703/article/3)
[^key-09b12a41ed9fbf1db9dd4597897e2a05]: Sch. 55 para. 27(1)-(4) in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-0a731f2afeaa7f5e5f9d62789f6959bb]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-0aadc07fe4d77f746e81a1ab5694b485]: [Sch. 55 para. 18(1)-(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0adfbd19f2217fdc188ccb29a1865bc7]: Words in Sch. 55 para. 19(3)(a) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^key-0bb619857581a0d1ab1ff5bd4def7a67]: S. 102 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^key-0cce9fcd092f517ce288fb080ea4e29e]: [S. 111](https://www.legislation.gov.uk/ukpga/2009/10/section/111) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 7 para. 84](https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/84), [10 Pt. 12](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/12) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0ce57c983a10965749b3b65c602d39fe]: [Sch. 30 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/4) omitted (with effect in accordance with Sch. 5 para. 7(3)(4) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 5 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/5/paragraph/7/2/b)
[^key-0d1698a1956bcb41dac2ce849ee93a66]: Words in Sch. 3 para. 8 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 713](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/713) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0d29aeb1f275bac3bfbd4fdfbf0813ef]: [S. 57](https://www.legislation.gov.uk/ukpga/2009/10/section/57) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-0d6cf76d6a25cece7253e62bd0d8eed2]: [Sch. 55 para. 6C(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C/1) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0d80e01dc5ab7a82d1d9eccb7772be73]: Sch. 55 para. 22 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-0d85d27e5a7843aa3d47fc8ebc31ae11]: Words in Sch. 55 para. 6A(2)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-0deada387077fac892b0fc9e7f31094d]: Sch. 55 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-0df1b46594e78793aa268e76fc44cd07]: Sch. 6 para. 3(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0e4636eaea2561be099d330fc790371d]: Word in [s. 102(4)(a)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/4/a) omitted (1.1.2023) by virtue of [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 2(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-0e651c68c3e22a9c7c540237a24504b9]: Sch. 19 para. 10(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-0e8d41fffb36297f930fa5df12aa87d7]: [Sch. 55 paras. 19-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-0ecc2260d482d9be36f7079e57abb063]: S. 101(4) modified (E.W.S) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5)](https://www.legislation.gov.uk/uksi/2022/5), [regs. 1](https://www.legislation.gov.uk/uksi/2022/5/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/5/regulation/11/5)
[^key-0f3ac09ac541babcaa3ffdabc68b588e]: Word in Sch. 35 para. 14 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [9](https://www.legislation.gov.uk/uksi/2010/429/article/9)
[^key-0f58356d9e17aa2b183b5d37547f7aea]: Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-0f6da6de8f4dd36b2843f0f36acde0ad]: Sch. 55 para. 27 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-10063a7b19d33d00a5252ae6e9d3638d]: Words in Sch. 61 para. 4(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1007f9df841bf3cefba65f936acb0084]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/5); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-1112eb449bf55b906ff9496dc084e8ce]: Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-1165b7b0a5ef7eb995146f417844071c]: Sch. 55 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-119ce9a5317f93f9bdff2a64ae28b71a]: Sch. 14 para. 8 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-11e301ec75ef61e6a5f12875c5d806a8]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^key-11f0edc2102d36b8c735ab4fd793272a]: Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-1279203b6f0a3dd0e119804b1fbf8612]: [Sch. 51 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/23) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-12a6ce33e8bc46f8a08ad4346fa40fc3]: S. 102 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-12f4a2b777e07e4d090b79363b11be4d]: Words in Sch. 53 para. 3(3) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/b)
[^key-12fe6763c29ebb67b1ff511d905a216f]: Sch. 55 para. 17 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 17 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-133ea2cd575d62cbd2f978743e1e044c]: [S. 28](https://www.legislation.gov.uk/ukpga/2009/10/section/28) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-136105780880aace8f2d07fd5d0b87a2]: [S. 3(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/section/3/2/b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-137031307f9c47f4b92ac061e1a15c11]: S. 94(5)-(9) applied (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 223](https://www.legislation.gov.uk/ukpga/2012/14/section/223), [Sch. 38 para. 28(4)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/28/4) (with [Sch. 38 para. 43](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/43)); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^key-138de165e79eb07eb7930dd797d53c8f]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-13f9a3bd4b37ccc26268acf9560dca14]: [Sch. 55 para. 23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/23) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-1451c5efae0cadf713abc7a55a9a51a5]: Sch. 55 para. 23 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-1475c4c55c8967ab68895760e0c3a19c]: [S. 106(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/4) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-14dbdc575ba8841931ca8791e08a5a7f]: Sch. 55 para. 6 in force at 1.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-15d18e8b3c424efe78b224dd0cc5f1fd]: Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-15da03146772e6945cbfe11656494c79]: Words in Sch. 55 para. 2 substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 5](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/5)
[^key-15f43f678304b804114831c6660736d2]: Word in Sch. 35 para. 16(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [10](https://www.legislation.gov.uk/uksi/2010/429/article/10)
[^key-15fb993467546793385cf270fb24c93b]: Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-17cbf401b04af5d6590ed9446b24f208]: [Sch. 55 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-184b581c01a6478cb07a0734353765a4]: [Sch. 55 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-1876ef38ebce81c6184f2e58ff3b534b]: Sch. 50 para. 13 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-1945f3024ca7d94b83d6036cfc40edea]: Words in [s. 104(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/104/1) substituted (1.1.2023) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 5](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/5); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(c)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/c) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-195f4d3cce0974ef725c1423c9a9379a]: Sch. 55 para. 17 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-198925ddde260182e447bb74b7d240fe]: Sch. 19 para. 9 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-1a33f88a6b0cfbf8be8c3a36c3be7c47]: Sch. 55 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 38](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/38)
[^key-1a84b993f65792e62c1b70e00f3bf4b1]: S. 102 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-1aa8e11837e0a5334047a7da92b1edfb]: Sch. 48 para. 8 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-1ac826995ec8cfde6278ddd043f5369b]: Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-1b734884e374371504b96ff4a02421dc]: Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-1b9862bc201e038ac6e68ec38df2cf0c]: Sch. 16 para. 12(3) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-1c4d748decc2629a6672d5c588cfc1dd]: Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-1d464d4e909a9d072a150876b1eb91aa]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470) reg. 39(2)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-1d80b5030cc57cd1fea238a8fd8689ce]: Words in Sch. 55 para. 1 Table inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/6) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-1d8c80c212f7925eb01cd8021adc0738]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [85(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/85/3)
[^key-1ed2b0d1b852642308bb0e519f4f8eae]: Sch. 31 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-202ad6547ff0cd86b4e08ae74f749e83]: Words in Sch. 22 para. 14(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2099dcf9a36c2a76654a36517247d885]: [Sch. 55 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-20cc02c73346f576da842b09b596f198]: Sch. 19 para. 13(b) omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^key-20dd1b3cb0d9feb5d7b423f0ba80fda0]: Sch. 48 para. 15 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-20dd8ad683854bab6141cfb33cef62f8]: [Sch. 55 para. 17B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-21da6910e9af10408662097903ceabfa]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-21f26e6203f5906d1caa5e360b363287]: S. 103 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 103 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-2234367c974648fda4d466ebe8606496]: S. 101 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^key-223476481d631b2a01cf641de7a68bfb]: Words in Sch. 35 para. 1(8) substituted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-22beb62f01d352d825b21cf3f56ecb98]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-22cfc039bc8889bed61eef5b5005ed45]: Sch. 56 para. 14 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 14 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-22e263bc48ad1814baebd15a032613c5]: Sch. 48 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-22f26b2e9519020435e460da22db6f86]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-230f1b104410fbdd23f89ea155ce7e90]: Words in Sch. 61 para. 7(2) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-2366d05382496d94257177d830294d5b]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-23904b167ed93d2fa626babba856a325]: Sch. 55 para. 24 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2412c2a72b4f52166b8bb087e0e51a8d]: S. 103 applied by S.I. 2009/470 reg. 39(2)(b)(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-2459d650f9678b4ededfa7c2364e0e53]: Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-24a533c7bfb965572946f4dc80609fc0]: Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-25038fe441e09ba208cd019a62ba7435]: Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-25048c21125ddf74d6562d388e6330e9]: Words in [s. 8(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/8/4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 708](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/708) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-251d00e6e986c77b5866ad70b6cd2bae]: Sch. 55 para. 10 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-25cb6a95a1c1aa6b27c6bbd0aa168c00]: Sch. 50 para. 7 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-25e294b2704c1ffc30f6fcdc6f08cd0c]: Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-275c7d79a79aae96f2cf59f0c6b92096]: S. 102 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-27bc8d64c4e76ad445157e5ab5cb2825]: [Sch. 55 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-285a2d62ccbe2cb822aae0c13ce017fd]: Sch. 50 para. 5 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2933ee74af296c1aa67099d83117cfe8]: Sch. 22 para. 10 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-29465be3e846b8d315f1650da0a78d87]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 4 para. 20](https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/20)
[^key-2972d44ff5b9739ddfb92a107c970da8]: Sch. 51 para. 39 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 25](https://www.legislation.gov.uk/uksi/2010/867/article/25))
[^key-29c5c8e2e991f8510e8633e0820c02df]: Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-29f018a777a34d908b77375af0d1e330]: Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [s. 226(7)](https://www.legislation.gov.uk/ukpga/2014/26/section/226/7)
[^key-2a3e25fd0dc2f71cb1b770cc165bb777]: [Sch. 56 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/8) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2a5212e09b76d0a6bc80fb14d6f07960]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-2a99cca00b0ed04869e151c888ff6f5b]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2ac33da8be3f0ae4318c6f42270ae367]: [Sch. 56 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2afd9e710cabc5de6a870fc786bc12a3]: Sch. 50 para. 17 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-2b23177f0abe368c586cda3307483e4e]: Words in [Sch. 61 para. 16(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/b)
[^key-2b374d97109bde930cdf107cd29081ba]: S. 101 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^key-2b44cf81df9ffcdc7bf5ae94b1af2b12]: Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-2bd9c89de5c27b4ffb3053735f9c14ae]: Words in Sch. 55 para. 6(3)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-2c2ffa3d14c9c00ac83502abcefbe6af]: Sch. 55 para. 6A(4A)(4B) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(5)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/5); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-2c345944ad8bc6728206f8b1a9d3e79b]: Sch. 44 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 720](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/720), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2c3568677b34b4e8e6d54f24e6791032]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 7](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/7), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/2)
[^key-2c725ec773cb0b635aafdfe360e803c8]: Sch. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2ce8a123db231f3792557787fe212d03]: Sch. 55 para. 14 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2da39e82531fbd01388ad413319d826b]: [Sch. 55 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2de0f7094e3193036e1af2554e13ea01]: Sch. 55 para. 2 and cross-heading substituted (12.2.2019 for the purposes of soft drinks industry levy) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 3](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/3); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-2e313cb38e1c8ae9333c53298510ce66]: [Sch. 56 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-2ee04cf225821c64a412185d0f3a5349]: Sch. 55 para. 19 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-2f08f6253cc3bb56418d38ee1fcf2bfa]: [S. 103](https://www.legislation.gov.uk/ukpga/2009/10/section/103) applied (14.9.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912)](https://www.legislation.gov.uk/uksi/2023/912), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/2), [42(1)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/1)[(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/2) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/3))
[^key-2f42911a624d84c6fb3fc5d66dab4e28]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/2)
[^key-2f75ee626e375db802422f395b3dce3d]: Sch. 14 para. 6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-2f81ab2fcdcbaf916e4770a22b0bffb1]: Words in [Sch. 61 para. 20(3)(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/20/3/a) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(b)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/b)
[^key-30746625430c3646fdcb8e168ffaef5c]: Sch. 33 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-30ce9696a39a805c47d52e28736a6cc2]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 15A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/3)
[^key-31489d44924d53030a9ac134a026341b]: [Sch. 32 paras. 9-11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-31d03477637f08e8351109dc62ebb180]: Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(14)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/14) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-32390e88db098c941ac179c033da3e51]: Sch. 6 para. 3(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3248e6351b3c4faef64041a1ffb3b36a]: [Sch. 6 para. 1(11)(e) and word](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/e) omitted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(c)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/c)
[^key-32fc33602c74c0381a6eeca77fe93c79]: Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-511d7d8bd38a749e87e419bbd28cdc52]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) applied (14.9.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912)](https://www.legislation.gov.uk/uksi/2023/912), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/2), [42(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/2) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/3))
[^key-3370afbf038d374598498459293c4d12]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (14.9.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912)](https://www.legislation.gov.uk/uksi/2023/912), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/2), [42(3)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/3) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/3))
[^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-33db9f4e8c81e01f8d9b1f6c3c8f2e7e]: Sch. 50 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-34365060392459197edc8fe69d743f57]: Words in Sch. 55 para. 6A(6)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(7)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/7); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-34771cf9c88cadb856bd59c9b3b2ac16]: S. 101(10) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-34cbae596395fff61a8f5e260f34a883]: Word in Sch. 55 para. 6(2) inserted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/2); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-35dd2ec782f3a51704696dea9c804734]: [Sch. 51 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/20) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-35febb3ba60fb9b0e72fbcf59318048d]: Words in s. 56(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 103](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/103) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-367eb0febe85996c7a854babe04e3942]: Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 9](https://www.legislation.gov.uk/uksi/2010/867/article/9))
[^key-3750db9189e7601fb54a62ee0827bf48]: Sch. 56 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-37b01065d884de2212185728b5964ddf]: [Sch. 15 paras. 97-99](https://www.legislation.gov.uk/ukpga/2009/10/schedule/15/paragraph/97) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-38749e4167195e433e8aa1ade05b7351]: Sch. 45 para. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3884fada21ec8af17e98e118b5297092]: [Sch. 56 para. 17](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/17) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-389ccdb136c44977bfe6f11860fbd1f1]: Sch. 15 para. 96 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-39221479bf155b847e0857d9c7d717c7]: [Sch. 61 para. 16(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/c)
[^key-3946948cc0eb43cb253151823415f14c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 20 omitted (25.1.2011) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(12)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/12); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-39da5b4bd1e8f23ebec0d9729f553917]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied (with modifications) by [1992 c.7 (N.I.)](https://www.legislation.gov.uk/nia/1992/7), [s. 11A(1)(3)](https://www.legislation.gov.uk/nia/1992/7/section/11A/1/3) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-39f534b3fea4c11227a1b97854494b6a]: Sch. 50 para. 9 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-3a0bf0f2d44598337022a4f3c7d9eb9e]: Sch. 56 para. 7 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-3a781910436aa7e66f806469401240e1]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(17)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/17) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-3aa67981d37b6b1f2d881ec487110453]: Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3ac0bc7381517c1287caace64789eec7]: Sch. 55 para. 25 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-3b5114675e12117bbdabe1b54d81ecff]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3bdad27a8052e86074f67256aec24885]: Sch. 55 para. 25 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-3c3af0def3f5b67c161dcfce0ea91f13]: Sch. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-3c4afa205f1afa242f45483191ba599a]: Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/3)
[^key-3c630ae690b16a609ea5a744caff5a7e]: Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-3ca13315c01db76d3a118d751b046b81]: Words in Sch. 61 para. 18(5) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-3cef7450230b4424bbc5975a6b33cc96]: Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-3d06634926970c8605ef3f7484300f4a]: Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3dbb1ee8b37b6ccf383e4b7e7e6b5317]: Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3e0b73d186b318c57df5d7e0b44cc713]: Sch. 54 para. 14(b) and preceding word omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/6)
[^key-3e2e0a550e26a08354d2e165ffc6940c]: [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e3b1229ebeec74348b0ba48fdf4baeb]: [Sch. 56 para. 3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/3) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3e4a295db3595ae8483eea07ebd35d12]: Sch. 55 para. 23(1) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 11](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/11); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-3ed6baf4ff78cc453e0ff9551b37f9f6]: Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-3f4fa59b58747dc1e0d022caddcffc10]: Words in s. 94(6) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(3)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/3)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-3f51206e702516fbf9d432a16f3a7888]: [Sch. 55 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/19) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-3ffae164b4f4c2c4971460ecd7c59226]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-4012246ba17734408c7317561c9da6f3]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4A inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(10)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/10) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-411b7e4f05b147e5a08ac2a287223090]: Sch. 55 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-41937449d74a95d4710069c508975aa6]: [Sch. 55 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41ac03bd0e8a2aa7174932224053c53e]: [Sch. 56 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/15) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-41ea152cb4d9933a9fb2504ffdbe96b8]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) Sch. 54 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-420f6cbe4859bc0c44eecb84b9c99e48]: Words in Sch. 61 para. 9 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(10)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/10) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-4260dbfe9c225160f5542552f0661959]: S. 102 applied by S.I. 2009/470 reg. 39(5)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))
[^key-4296796bb691d7c58eb93e976ad6fadc]: Sch. 53 para. 6 cross-heading omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/b)
[^key-4316f8b2fdc7ef8de9e797c2e4068042]: Sch. 53 Pt. 2 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 30(2)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/30/2)
[^key-4332165415b3cce4604f39a977dc86e2]: Sch. 55 para. 3 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-43db92cbc7182fdd95a3d5a5f5816859]: Sch. 55 para. 17(2)(c) and word inserted (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 33 para. 5](https://www.legislation.gov.uk/ukpga/2014/26/schedule/33/paragraph/5)
[^key-43fee42082e115e0a05ee215d4d32f4b]: Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4415f2a644856d13f2f4147a82eea78e]: Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4433ff3161420a45442a544bff2681a6]: Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 2(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/5); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-4450aa386bfca705077dbc451c796399]: Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4452d496ea7da1b2220d0b42fd5d0ecf]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 4 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-45c1abfa19ead4dacf3fba7b0cb33a1a]: [Sch. 16 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/15) omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 34](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/34), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-4659826baefa09aba7da3b9c5219a200]: [Sch. 54A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A) inserted (1.1.2023 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 12](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/12) (as amended by: [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 4 paras. 14](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/14), [16](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/16), [17](https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/17); [S.I. 2014/2228](https://www.legislation.gov.uk/uksi/2014/2228), [art. 2](https://www.legislation.gov.uk/uksi/2014/2228/article/2); [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 8 para. 12](https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/12), [17(1)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/17/1/a); and [2017 c. 32](https://www.legislation.gov.uk/ukpga/2017/32), [Sch. 6 paras. 15](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/15), [20](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/20), [21(1)(b)](https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/21/1/b)); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(d)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/d) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-467115dc243d60e81aac3f67a00a83c1]: S. 94(10)(aa) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/a)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-46aa8cb99f3454e0e5c98dd6533ac8dc]: Sch. 55 para. 21 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-46b6c48b9fba489d88d86389fbad11f1]: [Sch. 55 para. 27](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/27) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-46d734eab546b99f1d197290c5d24e79]: Words in Sch. 56 para. 6(2)(a) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(b)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^key-477dc6204cf8aa333f69f37aa3f01965]: Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-479cb622578cc9c666e15a2dfd07a194]: [Sch. 55 paras. 18-23](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) applied (with modifications) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 2 para. 24(6)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/24/6)
[^key-47a423813e62a9ac12f5f6cfce990540]: S. 102 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-47d794e3a1c73e725f295c3d13eef28a]: [Sch. 22 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/8) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-482131bcb8b8e3c1b5a6a49a9d6e6a5e]: Sch. 53 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-491d574c616bb071c8755f720caa73f9]: Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-49c58f215a11f43f3559a6c5dcfa1032]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 7](https://www.legislation.gov.uk/ukpga/1992/7), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/7/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-49fc6eef112a04dab3568138d09d8c70]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-4a10e8cfd8e575717be97e1245847c08]: Sch. 25 para. 9(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a52509b49a0377a70824f55c4f0763b]: Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [50(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/1)[(2)](https://www.legislation.gov.uk/uksi/2016/606/regulation/50/2)
[^key-4a73a6591bf3d783840eb896367a83e8]: Words in Sch. 33 para. 6(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/4), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-4a7989ee9956861d11375ec2180fab4e]: [Sch. 21 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/7) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^key-4a87412e9d604306190e8a417cc32991]: Words in Sch. 56 para. 5(1) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(12)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/12) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-4a941450b2c0459d982e4d20a738c9de]: [Sch. 55 para. 13C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4aa37d2e713e350f5c9397f968bf47c7]: Sch. 55 para. 23 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-4b0c0d790bc7e6c53b6d258dd9858a54]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-4b0c6a004fe1f13c157f41682057e035]: S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 1 para. 6(q)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/6/q)
[^key-4bfd71891a655fbb9e73d01b805bf6e6]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 34](https://www.legislation.gov.uk/nisr/2009/128/regulation/34) (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4d2c1ef6adcaa2a018f14256db381239]: [Sch. 16 para. 24(3)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/3) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4d3fe9b26c1ebe4adc2dd693366b5ebb]: Sch. 55 para. 4 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-4d7b48e31deb141d860efd922bad0234]: [Sch. 55 para. 13D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4dde8d57907897dfecb01bc84a85d7d9]: [S. 46](https://www.legislation.gov.uk/ukpga/2009/10/section/46) omitted (17.7.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 16 para. 247(s)(i)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/247/s/i)
[^key-4dfb0a8fd5c964b7a9fadd8f864906c7]: Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-4e07b5315759bd9935dc24956ea18257]: [Sch. 16 para. 24(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/24/5) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-4e23764129d50c391e42b8f2ab59f22a]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 30.9.2023 for specified purposes by [S.I. 2023/997](https://www.legislation.gov.uk/uksi/2023/997), [art. 2](https://www.legislation.gov.uk/uksi/2023/997/article/2)
[^key-4e3a852cec04f4488ab78ced0e1527f4]: Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-4e46060ea2854c0d7c0017b3d51b817f]: [Sch. 56 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4e921709c112e7d6461035fa86c1a7dd]: [Sch. 55 para. 6B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-4ebfa9a441fa88f83ca58bf7af2b1b89]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied (with modifications) by [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4), [s. 11A](https://www.legislation.gov.uk/ukpga/1992/4/section/11A) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-4ed0df79f90119f701d22ac62c7aab3f]: Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-4fa8a3137c75763d52fdec7e1cb15026]: S. 108 applied (with modifications) by S.I. 2001/1004, reg. 90K(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [Social Security (Contributions) (Amendment No.4) Regulations 2009 (S.I. 2009/2028)](https://www.legislation.gov.uk/uksi/2009/2028), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2028/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2009/2028/regulation/3))
[^key-5010ff0de9b9f0113cfac2673662d069]: [Sch. 51 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/25) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-503eb8297b770647ae8584f3ef1cdab4]: Sch. 55 para. 11 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-504ce33b6c10fe6165c1f99f007c620b]: Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-505c81a1beba8d456d9fdb2213d5e1fc]: S. 101 in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^key-508ad4104eed670a91eeca2674e22ff8]: Sch. 55 para. 27 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-511d7d8bd38a749e87e419bbd28cdc52]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) applied (14.9.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912)](https://www.legislation.gov.uk/uksi/2023/912), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/2), [42(2)](https://www.legislation.gov.uk/uksi/2023/912/regulation/42/2) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/912/regulation/1/3))
[^key-513a8ac7984585c5d6e8bd995f19111f]: Words in Sch. 33 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(5)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/5), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-517da73940bd90ad86ecc3fc5377dd5b]: Sch. 55 para. 5 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-51c12f1b3def96f66485f8f258996674]: Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-51f935921f91652cd5891dd210603c70]: [Sch. 61 para. 17(5)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/5/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/c)
[^key-5229a54c353e1d0c9b181e7cd2534e41]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 1A inserted (with effect in accordance with [s. 167(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/167/2) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 23 para. 9(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/23/paragraph/9/2)
[^key-5247f98bbfce9f4a88ff1bd7b1d1917b]: Words in Sch. 55 para. 6A(5) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(6)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/6); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-524d43c6d58e3ea844f97976d0bd02eb]: Sch. 55 para. 15 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-52c2e465ec16d8de0e869463c84cea7f]: Sch. 55 para. 16 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-52f0812ee8f1eada24a9abc9e192a49c]: Sch. 55 para. 6B in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^key-5355a78ed26c4faf60e381653bc565e4]: Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5379eb8e5f6fb6ca7db90b25699ff80d]: Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 8](https://www.legislation.gov.uk/uksi/2010/867/article/8))
[^key-53d9d203b7d0cf496cc1fa0ac326bd51]: Words in Sch. 6 para. 3(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 714(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/714/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-53e2f311b449ba398d35833ea851e1b2]: Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5435edb5c06d8c5e4807c1d82a31862b]: Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-54463dc55f40d6cdb79178271fa86942]: Words in Sch. 55 para. 14(1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/a); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-555ff3d720c8dbb78922e98e5b09b921]: [Sch. 51 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/11) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2) (with [art. 6](https://www.legislation.gov.uk/uksi/2010/867/article/6))
[^key-564bb13ea91269877d89914650c2290c]: [Sch. 51 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/24) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-5699bbdd5922a012bf4c1bc1dec076dd]: Sch. 55 para. 11 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-56c72c3b9bac778e0e11d39ebef21969]: Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-56fa2aa1b70b871a979162d0d3c91156]: Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-571fe278cba5e40a941d44d9f1028ea6]: Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/3)
[^key-57afd293a0b72afd3fd788e54e1876dd]: Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-57d65dcce5258523f7fe874ef34700c7]: Words in [Sch. 61 para. 7(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/7/5) substituted (with effect in accordance with s. 46(10) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 46(9)(a)](https://www.legislation.gov.uk/ukpga/2019/1/section/46/9/a)
[^key-581621f03bcf07313135af365ecc3df1]: [Sch. 28 para. 10(1)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/10/1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-58580eee9385e599cfb83ee5487635b9]: Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-58caae7b4c643f4f5a99248d000086ae]: Words in Sch. 61 para. 19(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(f)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-58d2f82510a2562f7c589a0ba34eccbc]: Sch. 55 para. 8 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-59109346b04a530da19cd7a433620e4a]: Words in Sch. 61 para. 18(5)(6) substituted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(13)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/13) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^key-596118d284cccc3c73d7bb6d4b45968f]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 332](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/332) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-596e2bf7c108bcd429cffe157ddbffb5]: Sch. 19 para. 5 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-5a19f8ec17c671fccdd8d6f751a1382c]: Sch. 56 para. 17 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-5a50a074b73ce2c9e334b99134fab6bb]: S. 101 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(3)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/3)
[^key-5a6100206d9d8910dbf1187524f29b25]: Sch. 56 para. 6 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 6 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-5a6857053c0c857cad1dda64c45de6cc]: Sch. 55 para. 19 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5a7ec46086b6132a0c3c186f480db57b]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-5a98276ab0ab46dcefada7c992828fc7]: Sch. 55 para. 3 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-5ae39a16ab024cbff328cc14654d1c42]: [Sch. 56 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/7) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-5b26e6258cb4cd6c5dba53535e99ac8f]: Words in Sch. 35 para. 9(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(1)](https://www.legislation.gov.uk/uksi/2010/429/article/5/1)
[^key-5b2f8561a190f7c1074203478cd95a69]: [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/2) repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 10 para. 8(d)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/8/d)
[^key-5b405dfbc99fbb375ce4ed0dd1020d8d]: Sch. 35 para. 11(3A)-(3C) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(2)](https://www.legislation.gov.uk/uksi/2010/429/article/7/2)
[^key-5b67c25bd76b12aa3a21d21388eac81d]: [Sch. 55 para. 13E](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13E) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-5b9caf28689cda9e5426473950b63478]: S. 94 applied (with modifications) (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [16](https://www.legislation.gov.uk/uksi/2013/938/regulation/16)
[^key-5bc38770c22c94e0071948bf8d4efd4e]: Words in [s. 44](https://www.legislation.gov.uk/ukpga/2009/10/section/44) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-5bc8f8afe09b26dcf960290ccdfaf511]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67A](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67A) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-5c54c90181700b9a4807fd5da75c11f2]: [S. 68(4)](https://www.legislation.gov.uk/ukpga/2009/10/section/68/4) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(a)](https://www.legislation.gov.uk/uksi/2011/702/article/15/a) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-5d315f9f4675c67717956b91c51614f6]: Sch. 48 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-5d554d79fe0a8c034418925278cb0101]: S. 102 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-5d609dd86871b98f7201b9e68ecff027]: Words in Sch. 55 para. 6A(9) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(9)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/9); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-5e568d2f0d75a947575f262408e47a20]: Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-5ee4e8145886ce471cb9b834cc5eee65]: Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^key-5f27e172ed02cfd27ba12f47875ba568]: Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-600316132b72ed840a58b305f3fe6d1c]: Sch. 53 para. 6 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(4)(a)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/4/a)
[^key-6030463c3b607873eb74436bb54712a2]: Sch. 19 para. 12 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-604dd9c6b088f4765875c5caea107309]: Sch. 55 para. 17(4) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/b); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-60d36ed635b327c72ca9fdea1604d6f2]: S. 103 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))
[^key-613618f468649fea36f0b41a49c9cc97]: [Sch. 51 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/12) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-61b4978289554440420ebfc43eae14a6]: S. 103 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), [art. 2](https://www.legislation.gov.uk/uksi/2011/2401/article/2)
[^key-6216244a3c8ca313040401e830b5cda4]: S. 103 applied (with modifications) (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/1)
[^key-625e7552c5ab32911658e09f835c0d3b]: Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-626a81f2046860dae23599284ef1c382]: Sch. 55 para. 10 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-626efb621ab28dbb060eabfc7a3dc007]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(b)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/b) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-62adc41df47e103b953433e3dd20a788]: Words in Sch. 61 para. 21(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 724(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/724/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-633b7a6d4a9762ed1a0e904d2a315609]: S. 103 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-636cd4f1a2ab455a6fb60d069772c693]: Sch. 55 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-63a8d53e3e686795d02a61b6e0efb057]: Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-63e48ba316ce862f26ab9cbc734a3753]: Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-63e7c18c2851bd0c9ab6ef0b675aac27]: Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(a)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/a) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-63fa4756fe929a3da9ae279f23a46db2]: Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(a)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/a)
[^key-640152c59d8ba25d7502e96ccc348d29]: [Sch. 51 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/26) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-6488cf4d0801f05645e31632a1390a02]: Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-652e56e73b28af7f0352c99dff9e9fd1]: Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-65fd2f246c07bb2e8b0a5f8c7cadac05]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 40(1)(2)](https://www.legislation.gov.uk/uksi/2009/470/regulation/40/1/2) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [9](https://www.legislation.gov.uk/uksi/2011/784/regulation/9) (with [reg. 12(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/2)))
[^key-65fe29f1d87c87b7726c02b30e37e44f]: S. 101(4) modified (N.I.) (14.1.2022) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9)](https://www.legislation.gov.uk/uksi/2022/9), [regs. 1](https://www.legislation.gov.uk/uksi/2022/9/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2022/9/regulation/11/5)
[^key-66a6bfa58700a3d627dfb2264c2787cb]: Sch. 24 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 3](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-672032dc90c920f96d1e4dfc580a78d0]: S. 101 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1) S. 101 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^key-67453ce645d132be078bc575f1cf2bad]: S. 101 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^key-67833bede17bbb792fdae8c2a51e9b66]: Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [Sch. 7 para. 59(1)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/59/1)
[^key-690afcf32256a1cfc64d3726f21431e8]: Word in Sch. 35 para. 7(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(2)](https://www.legislation.gov.uk/uksi/2010/429/article/3/2)
[^key-690d28870ebc2febfa4f3f4c54be6794]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 63(3)](https://www.legislation.gov.uk/nisr/2009/128/regulation/63/3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91)](https://www.legislation.gov.uk/nisr/2010/91), [regs. 1](https://www.legislation.gov.uk/nisr/2010/91/regulation/1), [7(1)](https://www.legislation.gov.uk/nisr/2010/91/regulation/7/1))
[^key-697d8338ef12849a026310f4012a84f3]: Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 6(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/6/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-69b86f8c21dff4ad63c0cd7bd1514595]: Sch. 55 para. 2 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-69ce0b215ce5b9aba4d4cc8876c9b474]: Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 4](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/4)
[^key-69e4552a67232798edd44343ff6a7382]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2); Sch. 53 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)); Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-69fcbfcf8f439e60570fa4a40caa477c]: Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-6a22e5aeebc4bbeb84a4a2b9ff249356]: Sch. 48 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-6a3011debcd33dff008576f91768e9c3]: Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-6a6637db5be88cecbcd1dc029bf96f1d]: [S. 103](https://www.legislation.gov.uk/ukpga/2009/10/section/103) applied by [The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)](https://www.legislation.gov.uk/uksi/2005/3448), [reg. 10(6)](https://www.legislation.gov.uk/uksi/2005/3448/regulation/10/6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-6af40172ed049b3b96498016b2ef87b3]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^key-6b5b1266bd38a263603299ac80659dfc]: Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 2(4)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/4) (as amended (17.7.2014) by virtue of [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 21(2)(b)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/21/2/b)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-6c6a230abc0a27f3d02daa3a42188488]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 28](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/28) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2))
[^key-6d48dfd6ca803df86e1c13cf79c0e9e1]: Words in Sch. 61 para. 5(7) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-6d8baea69695ea75b9d89ef4ca31f016]: Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-6dfbb3c8731ec6bf71f26ce341988c71]: Sch. 55 para. 6A(8) omitted (with effect in accordance with art. 5(2) of the commencing S.I.) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(8)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/8); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-6e1d2b43ab85acbc6fb9d1dc71ca9650]: Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(a)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/a) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-6e4b57e6fce5c8ff5f0a1b8519900256]: Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-6e86b55422572af0b5f6119c0a4257c9]: Sch. 53 paras. 3, 4 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-6e89442c780934d5ad1bac0c4fae921e]: Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-6f6a001ba035f9ff4a10aeef845179de]: Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 18-20](https://www.legislation.gov.uk/uksi/2010/867/article/18))
[^key-6fb01ce844141b3fe138fd0c863e0650]: S. 102 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-6fcfc27774d2e25a0d1bc4c70a01ce70]: Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-70a1b6b5425b6d3c83fa340d32a00443]: [S. 96(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/96/1) in force at 1.4.2010 for the purposes of the amendment made by that sub-section by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-70c16474660754866a9793fb6cf49330]: Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-70d3ab67ea42ca05097436d36841179d]: [Sch. 56 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7190bd96ec1f8acb9715e9c919205d77]: S. 101(4) modified (E.W.S.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) Regulations 2020 (S.I. 2020/512)](https://www.legislation.gov.uk/uksi/2020/512), [regs. 1](https://www.legislation.gov.uk/uksi/2020/512/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/512/regulation/11/5)
[^key-721ff71dedfb637a35ac1350ebcd5419]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-723fc0fe83cefd98cfff3cd06dd5f8de]: [S. 62](https://www.legislation.gov.uk/ukpga/2009/10/section/62) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-726d51edbb69c73142ae36bb98819b2e]: Sch. 55 para. 18 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-73bf8f800ccf83a91a907eb9e76aa5ea]: Sch. 56 para. 18 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-73d24376a0280395a249da297635a17b]: Sch. 50 para. 20 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-7425f0885ffe7b4c32f394ef46fb6975]: Words in [s. 123](https://www.legislation.gov.uk/ukpga/2009/10/section/123) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 228](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/228) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-74967b1fed33477d96c3c02c7307567d]: Sch. 35 para. 8(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(3)](https://www.legislation.gov.uk/uksi/2010/429/article/4/3)
[^key-75188a3cfe89086ac8287f10f4f63b2f]: [Sch. 55 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-75567c55709b09c3c1c51c291b3e1172]: Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-75712b72895e361323f27c42ec7f782a]: Sch. 55 para. 12 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-75f34b56c15437c20b3ba901e748b3bc]: Words in Sch. 55 para. 6A(3)(c) substituted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/b); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-75f6a45a76274dfdea6cbab87fea64f0]: Sch. 55 para. 26 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 26 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-768456c3120330d05323016100b0e6de]: Words in Sch. 61 para. 5(7)(a) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(7)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/7/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-76fc706fccc43a04d75e00b0eb09b1db]: Sch. 55 para. 14(1A)(1B) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(4)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/4); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-772a27662b40aa74f249cb0d8cfdbc31]: [Sch. 55 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7742dd1ebdf6d4623a935f5f65403d26]: Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-77554b705c685b2c645010ba2f3670d9]: Sch. 55 para. 27 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-78121b3fd81a082a737542336a04cb09]: Words in Sch. 55 para. 15(5) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 9(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-7899c6e3122f626f548064ff58c629a5]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)](https://www.legislation.gov.uk/uksi/2005/3448), [reg. 10(6)](https://www.legislation.gov.uk/uksi/2005/3448/regulation/10/6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))
[^key-78fe3af9de95f81818556167cdd509e3]: Sch. 19 para. 6(3)(4) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-79564dab627d1ea4f9e15cf9d6ddd6f9]: Sch. 51 para. 33 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 16](https://www.legislation.gov.uk/uksi/2010/867/article/16))
[^key-79fe22f9cbf1fcf95029536ee740c4bf]: Sch. 61 para. 27 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 7](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/7) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-7a6c985bb14309d7bc267a1935ec2b5a]: Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 10](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/10); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 3](https://www.legislation.gov.uk/uksi/2011/132/article/3)
[^key-7b15a66046eb714da36e49d0219d9d7b]: Sch. 19 para. 6(2)(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-7c479d9a103ed6490cda2ffc137728dc]: Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(15)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/15) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-7c71e47f99f9f6d063b63bae061cc225]: Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-7cf8c360d877a0de26c22a47c1225129]: Sch. 55 para. 22 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-7d065c6d8fd822c59084e29f917a325d]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-7d56b75249a75a6e987cfbe9eeabe20b]: Words in [Sch. 61 para. 14(3)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/b) inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/b)
[^key-7d8b642a29fd9c4c4e97ec4d31f886a0]: Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [46](https://www.legislation.gov.uk/uksi/2016/606/regulation/46)
[^key-7e72059ffc5b2fca1fc74c862d714cac]: Words in Sch. 35 para. 8(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(1)](https://www.legislation.gov.uk/uksi/2010/429/article/4/1)
[^key-7e7c17861a6b27b2add91a482cfd2824]: Sch. 56 para. 1(5) inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/3); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/132/article/2/a)
[^key-7efb9f0ce0570f3572492aeb2821fc30]: S. 101 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^key-817c4b623c504ab8b2973ca74c6f225c]: Words in Sch. 61 para. 7(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(9)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/9/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-81b825f2cdd2635330f4f8938b3a3900]: Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-81ba400fab507025ed210b8a918a8fe1]: Sch. 56 para. 10 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 10 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-81fec43d9d1cc172832b86ff55e9ccc7]: S. 103 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-824f0356dae554f245fdd2d52fa68b5d]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) modified (temp.) (with effect in accordance with [Sch. 10 para. 43](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/43) of the amending Act) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 26](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/26) (as amended (5.1.2023) by [S.I. 2022/1321](https://www.legislation.gov.uk/uksi/2022/1321), [regs. 1](https://www.legislation.gov.uk/uksi/2022/1321/regulation/1), [2(2)](https://www.legislation.gov.uk/uksi/2022/1321/regulation/2/2)
[^key-82c9c7ac5cb92f4343c0e05845a19803]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-83b996d9e81354f98b59db615557621c]: Sch. 56 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), [art. 2](https://www.legislation.gov.uk/uksi/2014/3346/article/2))
[^key-842bb3402d360dbbbfa36a88037ed524]: [Sch. 25 paras. 1-6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/25/paragraph/1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 717](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/717), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-843fc6227d0838ff7ff2e88d6c7cf0c4]: Sch. 55 para. 17 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-8491b7579ae94161c443fde05796259e]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 117](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/117) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-852451d6a3c0c9ad0a268d7627465967]: Words in [s. 108(5)](https://www.legislation.gov.uk/ukpga/2009/10/section/108/5) omitted (1.1.2023 for specified purposes) by virtue of [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/118/2), [Sch. 27 para. 38](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/38); [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(d)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/d)
[^key-8527d91b0001669c7d412dcc1b5226cb]: Sch. 61 para. 5(6)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(6)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/6/b) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-85374b4556960450d4cea03ae978f96d]: [Sch. 51 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/13) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-85580b0e211116af3d911bfe9055cb39]: Sch. 55 para. 20 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-8568084b516db5b34379afd6235e0085]: Sch. 55 para. 8 in force at 6.10.2011 in so far as not already in force by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-85762c577491de7e01f2ace9300460e6]: S. 101 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^key-85bf6727c2d0fa1244ae94e97630289a]: [Sch. 61 para. 14(3)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/3/c) and preceding word inserted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(c)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/c)
[^key-85d77cdd76e075f0f8c6d5e75889c817]: [Sch. 51 para. 19](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/19) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-867ca15ebe06961fbc8f5a91147e22d2]: Sch. 55 para. 17(2)(d) and word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 165(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/165/2), [Sch. 22 para. 20(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/22/paragraph/20/5); [S.I. 2017/277](https://www.legislation.gov.uk/uksi/2017/277), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2017/277/regulation/2/b)
[^key-86d19bee1d73514b1e0d434ac137db84]: [Sch. 44](https://www.legislation.gov.uk/ukpga/2009/10/schedule/44) modified (19.7.2011) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [s. 63(5)](https://www.legislation.gov.uk/ukpga/2011/11/section/63/5)
[^key-877edd667a0db871157ca6452647b58b]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [49(3)](https://www.legislation.gov.uk/uksi/2016/606/regulation/49/3)
[^key-8785e217b3eba807407512182a4c9842]: Sch. 55 para. 18 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-87b3cfa961f90c16a459e7949ee38f27]: [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/8) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-87eac225babdea12fe3594c05313784a]: Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-883c4c1b007005fcf4608321c5a9aa10]: [Sch. 56 para. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-886eb5ea08c61cf29fa441e4a0349bd9]: Sch. 56 para. 8 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-888f7301a77074225769ec32dad514ed]: Sch. 19 para. 7 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-88f563bd1c50420e188f9a60f0359505]: Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(2)(b)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/2/b) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-896ecd90692b29400f3442201e0939c6]: Sch. 19 para. 4 omitted (1.1.2014) by virtue of [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 1 para. 52](https://www.legislation.gov.uk/ukpga/2013/29/schedule/1/paragraph/52), [Sch. 29 para. 40](https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/40)
[^key-89bb554ee6614efe918dfcf87fb40fab]: [Sch. 51 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/7) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8a4d83e3aa0632e93b5faaa68e40954f]: S. 94(6A) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(4)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/4)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-8b207d9da91326104656518eca37cd73]: [Sch. 51 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8b2552fc8e68694fe6ba1dbf18516215]: S. 29 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b265f50cc08ea546c8c4acdad829a1e]: Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-8b635ffeec6624daa4a9a4f1ccde3f47]: Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-8b69028373ea10c042abd59e3ebe946b]: Words in Sch. 55 para. 24(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 723(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/723/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8b810f83bcf966d78b45a6c7f2ebd227]: S. 101(11) omitted (31.12.2020) by virtue of [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 116](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/116) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-8baf2c6b51fe658bc9340e09c0334e7c]: Sch. 55 para. 13 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-8bbfd82aa6495dbd78977795cb517127]: Act modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF paras. 11](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11), [12](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/12) (as inserted by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a), [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6); [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/5)))
[^key-8c6206c3c631d59e884a67c1f9f7477d]: Words in Sch. 55 para. 17(3) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 14(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14/a); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-8ca31c0f413dd0eab58083eb26497473]: [Sch. 61 para. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/a)
[^key-8cc224fcbc6878f10e4be969eae906ac]: Sch. 55 para. 27(2A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^key-8d8c793b855e4ded6319b5016887c8e4]: Words in Sch. 61 para. 1(1) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(3)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/a) (with [s. 29(5)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)[(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^key-8e2be3b0ba18df532e3a5b72fe2229f3]: [Sch. 51 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-8e70502fc9b1db77b1c66f9531a87913]: [Sch. 55 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-8e8f25279fe07d80a6baa5fac7fe5fdd]: Sch. 61 para. 1(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(3)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/3) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8e9d02b71a855d295e69666fafc30fad]: Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 160](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/160), [Sch. 10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-8ecf717c35b9a9fc40a4ec935780ba50]: Word in Sch. 46 para. 18(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(4)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/4) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-8f90434fff09822cb56ac883ae46834c]: Sch. 56 modified (8.4.2010) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 1 para. 39](https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/39)
[^key-8fbd81a5cde330d8e66aeaa2601601d3]: [Sch. 56 para. 5](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/5) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-90a9b3e436ad771c3eca5c60d38ce574]: [Sch. 55 para. 20](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/20) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-90ccd0bf0ec3de1dcd513e2a60baa55e]: Sch. 19 para. 11 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-91265b98f603fe237b2a49b594e42b33]: Words in Sch. 55 para. 6B cross-heading inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(8)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/8) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-91673f32ebd9650abf95be6076fa9d2c]: [Sch. 55 para. 26](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/26) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-9172c08f7e38a02b5e33ff6a407928d9]: [S. 38](https://www.legislation.gov.uk/ukpga/2009/10/section/38) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 709](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/709), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-917654619c3d5945deafe3008eb805ed]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [68(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/68/1)
[^key-91935d87afe918eeec8ec2efdfa0d27a]: Words in Sch. 33 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9198c9d2c0dbca708e92712a9bfea3b5]: Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-91d5443c90ea7e1fff9c67745fced9f6]: Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-91d5b70cd3e2cf75bd381388f37bac6c]: Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-922a19b2ced2df74b65fe9a7610250b5]: Sch. 55 para. 19 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-9233d941705e47d4098cad1f6d0b54c7]: Sch. 55 para. 27 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-924cb25358aa8bd1af32888e8c9cfec5]: Sch. 14 para. 14 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 2](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-925977f403c105c988df1d0f375de346]: Sch. 55 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-92af3bf6ff80db7adb96b01f349273cf]: [S. 102(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/2/c) in force at 6.12.2022 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/1)
[^key-92dd5652572a923eeae5a6229abd26b8]: Sch. 55 para. 15 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 15 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-92dd62bcb6e513cc1765de5626b47177]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-93116edde6b04829b233ed62ec46f091]: [Sch. 55 para. 17A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-93a67d867e5455e43fe848bfd874c8ff]: [Sch. 16 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/22) omitted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/13/b)
[^key-942153ffe8c12d359c21372b89685a71]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 101 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 101 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-9438a5868808ecfc574d68dad2a23f9e]: [Sch. 55 para. 6AA](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AA) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9466dc5a01608a8872ecab5879f7118c]: Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-94e5c0b0dc8fb6af1c7815aa9e267ca6]: Words in Sch. 33 para. 8(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(6)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/6), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-95662efec8a74d70a0a4d2f988c4b8fb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 31](https://www.legislation.gov.uk/nisr/2009/128/regulation/31) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [6](https://www.legislation.gov.uk/nisr/2011/137/regulation/6) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-958e52e84370b88fa3812078ad9836cf]: Sch. 51 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2010/867/article/4))
[^key-962805e916b87045f212bbc56285eae1]: Words in [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) substituted (31.12.2020) by [Taxation (Cross-border Trade) Act 2018 (c. 22)](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 118(3)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118/3) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))
[^key-965e5ce8df9865577e55121f5725f3b9]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11ZA inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(2)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/2); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-96769a594ced60974079c8b78cfe2fa5]: Sch. 55 para. 8 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 8 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-96c25ef425067e4179dde20753b93a55]: Words in Sch. 35 para. 1(8) inserted (with effect in accordance with art. 1 of the amending S.I.) by [Special Annual Allowance Charge (Variation of Rate) Order 2010 (S.I. 2010/572)](https://www.legislation.gov.uk/uksi/2010/572), [art. 2](https://www.legislation.gov.uk/uksi/2010/572/article/2)
[^key-97b866b253f5a46c0eb969a80eb8a941]: [Sch. 55 para. 6C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6C) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9dca5b7cb8e120a5a77f33db3419fb48]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 30.9.2023 for specified purposes by [S.I. 2023/997](https://www.legislation.gov.uk/uksi/2023/997), [art. 2](https://www.legislation.gov.uk/uksi/2023/997/article/2)
[^key-b352270a88865cb2f55342a04fdf6181]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 30.9.2023 for specified purposes by [S.I. 2023/997](https://www.legislation.gov.uk/uksi/2023/997), [art. 2](https://www.legislation.gov.uk/uksi/2023/997/article/2)
[^key-9825ed570ca3fbd141b8c06ea9cb5ff8]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 30.9.2023 for specified purposes by [S.I. 2023/997](https://www.legislation.gov.uk/uksi/2023/997), [art. 2](https://www.legislation.gov.uk/uksi/2023/997/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-98b83261dea1c1fd4dd8ae4fcbe1de88]: [Sch. 56 para. 13](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/13) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-99190f12a454f561dd0a189f0c0abc9c]: Words in Sch. 35 para. 11(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [7(1)](https://www.legislation.gov.uk/uksi/2010/429/article/7/1)
[^key-992aadd19e70600a305ff50c59e298da]: [S. 58](https://www.legislation.gov.uk/ukpga/2009/10/section/58) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-992d4ef60ccaafa44cbf9c69a1ac86bc]: Sch. 55 para. 14 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 14 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-994ca3740f41d16bbe213a2eb651a6f9]: Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-99590d10eb3a5bd953e51f93f0f32621]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9990adeed99ac7d0e7ed8950a19f6cd3]: Sch. 50 para. 19 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-99b75da1b2d330c0d315bcc2bd8e85f0]: Sch. 35 para. 10(5A)-(5D) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(2)](https://www.legislation.gov.uk/uksi/2010/429/article/6/2)
[^key-99f96a6bc74f977e00e2f4c07329edda]: Word in [Sch. 6 para. 1(11)(c)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/c) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(b)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/b)
[^key-9a0b74be7afdbd7654ed882187edeb44]: Sch. 50 para. 1 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-9a51d3bb077e0ad615867b9e4dbefc06]: Sch. 53 para. 11C and cross-heading inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 7](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/7); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-9a5493eacd74ca7705a16b83f697f1b2]: Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9a7fe475d68eb5a1cc0cd25f229c7ed2]: S. 103 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(3) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-9ae2ddc3e9ef13d7ba1ed0b507226d83]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9b00349d8edf15e88ed0ff62f8638f71]: Sch. 16 para. 12(2)(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 33(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/33/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-9b2ae3b0a1867fc44e821c6ae312eafb]: Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-9b5e675e8f1f40b4b8547d27ea47a538]: Sch. 22 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 174](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/174), [10 Pt. 5](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/5) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9be01e9f56d2bc7db91f8a5559679643]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-9d4d86429a6fcbea6d3ec7d5f1344dfb]: [Sch. 55 para. 25](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/25) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-9dca5b7cb8e120a5a77f33db3419fb48]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 30.9.2023 for specified purposes by [S.I. 2023/997](https://www.legislation.gov.uk/uksi/2023/997), [art. 2](https://www.legislation.gov.uk/uksi/2023/997/article/2)
[^key-9e4cbbbaa425d684f82838a2bd84f8ef]: [Sch. 21 paras. 1-3](https://www.legislation.gov.uk/ukpga/2009/10/schedule/21/paragraph/1) omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^key-9e7152a708f922d2ff1644ed1627c2aa]: Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-9f58d2934f3f43e95c1ed6d2bfeef028]: [Sch. 28 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/9) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-9f7f0bf67ce0c79e612bbc6dc609793a]: Words in Sch. 61 para. 4(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(4)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-9faab2025f3c1e4f4f811773220dd64f]: Sch. 55 para. 24 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-9fc6c3db175781b643ce0dbccba1c74a]: Sch. 55 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-9feae363d499f3733b9f84fd6cc48fe1]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(a)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/a)
[^key-a10af1cf17d5048ae1793b06c0db769e]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 6.4.2021 for specified purposes by [S.I. 2021/445](https://www.legislation.gov.uk/uksi/2021/445), [reg. 2](https://www.legislation.gov.uk/uksi/2021/445/regulation/2) S. 102 in force at 6.4.2021 for specified purposes by [2020 c. 14](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 1 para. 29](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29) (with [Sch. 1 paras. 30-34](https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/30)) S. 102 in force retrospectively at 6.4.2021 for specified purposes by [2022 c. 3](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 10 para. 29](https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/29)
[^key-a1495a2693c9735f49fc860a2299e35d]: S. 101 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^key-a155cba4e4e76911321cb90122e7e720]: S. 101 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-a257acf213e1505bdb6a17e1db5016bf]: Sch. 54 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-a2e6b4ad9edb6b02a69b5fe759add9b4]: Sch. 48 para. 5 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-a30092df2b9b40eeabf892cb186c2594]: Sch. 55 para. 14(5) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(6)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/6); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-a3b36b91585e245a484ab1f1a098a948]: [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/9) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-a45f7600eef1744870fe55fd33db608a]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 68(3)](https://www.legislation.gov.uk/uksi/2009/470/regulation/68/3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661)](https://www.legislation.gov.uk/uksi/2010/661), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2010/661/regulation/1/1), [6](https://www.legislation.gov.uk/uksi/2010/661/regulation/6))
[^key-a4b3254da5225ad14f69736081ddac01]: Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-a4db7e65cd596a41bf0f307559a5e6e0]: [Sch. 55](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55) applied by [S.R. 2009/128](https://www.legislation.gov.uk/nisr/2009/128), [reg. 35](https://www.legislation.gov.uk/nisr/2009/128/regulation/35) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/1), [8(a)](https://www.legislation.gov.uk/nisr/2011/137/regulation/8/a) (with [reg. 12](https://www.legislation.gov.uk/nisr/2011/137/regulation/12)))
[^key-a4ea9b4b7af8134b0ba8733c5a53654c]: [Sch. 55 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a5378d9c6aa101b755ceb1e4d180c6ea]: Sch. 22 para. 9 having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-a5a195936b6bde6885c8bb65fc3aba00]: [Sch. 61 para. 14(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/14/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(2)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/2/a)
[^key-a5e56794f7e0aa905a5f2e6ccd08fe1d]: Sch. 55 para. 14 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-a687100bf457824bc3825a7ee39088c8]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied (with modifications) by [S.I. 2001/1004](https://www.legislation.gov.uk/uksi/2001/1004), [reg. 67B](https://www.legislation.gov.uk/uksi/2001/1004/regulation/67B) (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by [The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721)](https://www.legislation.gov.uk/uksi/2010/721), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2010/721/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2010/721/regulation/3))
[^key-a6a0ecaefc1f650e74d0df984608e197]: Sch. 55 paras. 6AA, 6AB inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 17](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/17); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-a6c93cef3b34174f7c044a39852d4fcf]: Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-a704efa4df96357ca7f5c9c7ba4d1914]: Sch. 56: power to amend conferred (22.7.2020) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/5/1/c)
[^key-a77717ac47e7a141b0813ffe97599ea1]: [Sch. 55 para. 13A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a7bb255d96e79238595af2c062dd6841]: [Sch. 55 para. 18](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/18) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-a7cc4137c3ac5fc91819dedd7bb1a96c]: Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/4); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-a8218ad3dd4a5d6cecf1325ded12e157]: Sch. 55 para. 15 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-a879b7b5a4a9be0ee90ffe1df2b62442]: S. 103 applied (25.1.2018) by [The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87)](https://www.legislation.gov.uk/uksi/2018/87), [regs. 1](https://www.legislation.gov.uk/uksi/2018/87/regulation/1), [17(4)](https://www.legislation.gov.uk/uksi/2018/87/regulation/17/4)
[^key-a96cca19af7d2767ec7c88f10cf5ee2d]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-a98d8597561b6542732cd693dd6806fa]: [Sch. 55 para. 16](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/16) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-aa8bcd861dd68e216e5558853467e40a]: [Sch. 2 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/21) omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 4(14)(c)](https://www.legislation.gov.uk/ukpga/2016/24/section/4/14/c)
[^key-aa98cfd935f6c736c19e733ea00f2464]: Sch. 55 para. 16 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-ab63db91555a937c7305cd58cf549834]: Words in Sch. 61 para. 5(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-abfc2265742293d6c4f80e2417255792]: Sch. 56 para. 3 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 3 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-ac220ae208fa2da59094eee83b627596]: Sch. 55 para. 26 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac5025e25b837831719f265273e9c786]: [Sch. 56 para. 9A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-ac7b664bb7024826e9e2558f372aedf9]: Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-ac8752478c6babee40815c9df69d9649]: Sch. 35 para. 9(4A)-(4F) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(2)](https://www.legislation.gov.uk/uksi/2010/429/article/5/2)
[^key-aceda9065aedeeb31b19e5c4503aa527]: Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-ad59d9c927ac56ddb0f6c42ad841e045]: S. 102 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-ad698b4e9c52382e1c2b003f02997f38]: [Sch. 55 para. 4](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/4) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-adf98ee117c12fa255f0f1219a6174ad]: Sch. 55 para. 3 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-ae2518f5b2d10856e16abd1a4e090809]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied by [The Individual Savings Account Regulations 1998 (S.I. 1998/1870)](https://www.legislation.gov.uk/uksi/1998/1870), [Sch. para. 15(2)](https://www.legislation.gov.uk/uksi/1998/1870/schedule/paragraph/15/2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-ae7f88039cc3f9dcfe5da601be80ed94]: [S. 124(2)(c)](https://www.legislation.gov.uk/ukpga/2009/10/section/124/2/c) substituted (1.8.2014) by [Co-operative and Community Benefit Societies Act 2014 (c. 14)](https://www.legislation.gov.uk/ukpga/2014/14), [s. 154](https://www.legislation.gov.uk/ukpga/2014/14/section/154), [Sch. 4 para. 147](https://www.legislation.gov.uk/ukpga/2014/14/schedule/4/paragraph/147) (with [Sch. 5](https://www.legislation.gov.uk/ukpga/2014/14/schedule/5))
[^key-af1b1b7aeb9cbd647b8a681c4589decc]: [Sch. 52 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/11) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/b)
[^key-af20a94074cbc68b7c61fc1253ae4475]: Sch. 48 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-af20e9b4dd21f583bb382ed810821c69]: Sch. 55 para. 9 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-af22306b50d2a1e34750ab04baa03bf9]: Sch. 9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-af3e2940e478804720044c8cf560ccb2]: Words in Sch. 55 para. 6A(3)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/4/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-af9393a9966c2f160dd5713bdaa0ae41]: Sch. 55 para. 17 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-b0637522e74c865e4e92751382eaf064]: Words in Sch. 61 para. 1(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 229(2)](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/229/2) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b0e0102838bd361fde296054d51389c5]: Sch. 34 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1259a4a4ee123f723bd106ff81ba62f]: Sch. 35 para. 8(4A)-(4G) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [4(2)](https://www.legislation.gov.uk/uksi/2010/429/article/4/2)
[^key-b19ca8217569b27d6d980b193f7ddee7]: Words in Sch. 33 para. 5(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/3), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b1e97c6fa065d89f829cff38e9f39242]: [Sch. 51 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/21) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-b209ab79bc0e97beec9bc5d618696fcf]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^key-b31a39c7a0890b107739de7fc820136e]: Sch. 50 para. 10 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-b352270a88865cb2f55342a04fdf6181]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 30.9.2023 for specified purposes by [S.I. 2023/997](https://www.legislation.gov.uk/uksi/2023/997), [art. 2](https://www.legislation.gov.uk/uksi/2023/997/article/2)
[^key-b3d134baf509443aeb17d7cc6877bccf]: [Sch. 55 para. 13G](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13G) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-b42a93d7e7e06910b40993dfb2061c09]: Sch. 14 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-b43102752dd7f23c84016bf703a194d9]: Sch. 55 para. 7 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-b43a11173af8a43d4663f2c53c53a37f]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(2)](https://www.legislation.gov.uk/uksi/2020/979/article/3/2)
[^key-b45870f33b61ccbb3e497e94a2618c7b]: Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-b4d6a4834306bba950898cc045809dba]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 para. 31](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/31)
[^key-b4ef97dabc48e6f5eba6e128084e98aa]: S. 45(2)(c) omitted (with effect in accordance with Sch. 5 para. 5(1) to the amending Act) by virtue of [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2017/10/schedule/5/paragraph/2)
[^key-b4fcea68e828858f8be7886cc0706489]: Word in Sch. 55 para. 1(2) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2/2); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-b52981f89132c4b9e668ff7da8c1978f]: Sch. 55 para. 22 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-b622c9a8b095d16d83874ad9f438d9c0]: Sch. 56 para. 2 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-b656d25f80908fa33c8675c2167a5a5b]: S. 101 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-b6cc3568e99c0a00bf6952dd1330d43b]: Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-b761a802ae8f9fc776ddbb9673cf18ad]: Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b7b245c8598716a66dd0ff09f8ed74c2]: Words in Sch. 55 para. 1 Table inserted (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b7ddf2d08cd4767aa1bb6df4debf635b]: [S. 107(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/107/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 5(3)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/5/3); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-b80efb66060c4a52fbc5cd3570b3e32b]: S. 102 in force at 6.9.2019 for specified purposes by [S.I. 2019/1238](https://www.legislation.gov.uk/uksi/2019/1238), [art. 2](https://www.legislation.gov.uk/uksi/2019/1238/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2019/1238/article/3))
[^key-b86133fc14346f39cc2c4c6e53ae0ba8]: S. 101 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^key-b8fb6a2e55de20f390208c9e1d9329bd]: [Sch. 61 para. 17(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/d)
[^key-b9030f0f40608219d3afdb6c990e2e35]: Words in Sch. 16 para. 7(2)(a) inserted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 104](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/104) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-b933123fb0bc63e78a59e6b2bc48d8a8]: Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-b96035318129d7c78bbe737cc7e106e7]: Sch. 55 para. 5 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 5 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-b9c493c43b48f279c6a47b10a47292e3]: [Sch. 51 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-ba046b1dbc7f880741de5b96393540d2]: Sch. 19 para. 13(c) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-ba96dd0f0a1afde0c3a34836da03cdad]: [S. 63](https://www.legislation.gov.uk/ukpga/2009/10/section/63) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-baa231ed0c244ff173ed8fadfada63b6]: Sch. 55 para. 12 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-bacb53d1a1faf4f6566cda054d8b633c]: [Sch. 61 para. 16(6)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/6/b) and preceding word omitted (5.7.2019) by virtue of [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(d)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/d)
[^key-bb5f9df29c86b696d88163c8f95e2eb0]: [S. 35](https://www.legislation.gov.uk/ukpga/2009/10/section/35) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 159](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/159), [10 Pt. 4](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/4) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bc1753bc32343b2ce74020e1f43823ec]: [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-bc38db9a1888923f42393cc00345167b]: Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-bcaa9b61603d0bedc7f45f7d3aed9080]: Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-bcda0354ca86cb06e9644bfb73137e5c]: Words in Sch. 17 para. 12(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 8 para. 150](https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/150) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-bcde5f162b21544b6a1acc700af5b98b]: Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 10-12](https://www.legislation.gov.uk/uksi/2010/867/article/10))
[^key-bd528ed11f743882ded138e38428145c]: [Sch. 55 para. 13I](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13I) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-bd98aa0dec6c1e9ce4811eabaa99ec58]: Words in Act substituted (22.4.2011) by [The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)](https://www.legislation.gov.uk/uksi/2011/1043), [arts. 2](https://www.legislation.gov.uk/uksi/2011/1043/article/2), [3](https://www.legislation.gov.uk/uksi/2011/1043/article/3), [4](https://www.legislation.gov.uk/uksi/2011/1043/article/4) (with [arts. 3(3)](https://www.legislation.gov.uk/uksi/2011/1043/article/3/3), [4(2)](https://www.legislation.gov.uk/uksi/2011/1043/article/4/2), [6(4)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/4)[(5)](https://www.legislation.gov.uk/uksi/2011/1043/article/6/5))
[^key-bdf0506fdd2738d86c4cb055e1132634]: S. 101(4) modified (N.I.) (26.5.2020) by [The Statutory Sick Pay (Coronavirus) (Funding of Employers Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513)](https://www.legislation.gov.uk/uksi/2020/513), [regs. 1](https://www.legislation.gov.uk/uksi/2020/513/regulation/1), [11(5)](https://www.legislation.gov.uk/uksi/2020/513/regulation/11/5)
[^key-be0204dc9187e8b56d8725b892e59a5e]: [Sch. 54A Pt. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/part/1) heading inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 4(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/4/2); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-be1454a4e80aa10e0973d5fbf53b01fb]: Sch. 55 para. 6(3A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-be223f64c02dd109286baa9d50bd8653]: Words in [s. 7(3)](https://www.legislation.gov.uk/ukpga/2009/10/section/7/3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 707](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/707) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-be2f3ae91468e15edcd54131d1d3dfb3]: Sch. 14 para. 19 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-bebbe75d7f92da6d7ed700e36a231f56]: Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-bf5c81af22e5a7e98155287568652bde]: Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-bf8d7a7fed540ae0cd95ccdc31739247]: [Sch. 54 para. 12C](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12C) and cross-heading inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 3(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/3/2); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-bffaed6f38c0e55f5c1af8debe2e4e9f]: [S. 66](https://www.legislation.gov.uk/ukpga/2009/10/section/66) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c01fe1b9d05ba1b523cd4bd601d1fefb]: [Sch. 56](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56) applied by [S.I. 2009/470](https://www.legislation.gov.uk/uksi/2009/470), [reg. 36](https://www.legislation.gov.uk/uksi/2009/470/regulation/36) (as substituted (6.4.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/1), [7](https://www.legislation.gov.uk/uksi/2011/784/regulation/7) (with [reg. 12(1)](https://www.legislation.gov.uk/uksi/2011/784/regulation/12/1)))
[^key-c0c8b5e0e8b7b84d3748ad8f1a771096]: Sch. 55 para. 12 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 12 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-c0ff94e719ecb832518ba23790de0bcf]: Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-c13823441a7a5d0b230616ecd162d2fc]: [S. 102(4)(aa)](https://www.legislation.gov.uk/ukpga/2009/10/section/102/4/aa) inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 2(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2/b); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-c172ca96d3c62cf72e79be530345d311]: Sch. 55 para. 12 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c1e0324eb9713a267f6e0b1de8991678]: Sch. 51 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 13-15](https://www.legislation.gov.uk/uksi/2010/867/article/13))
[^key-c2b4fde089374e43c877091f2cb65981]: S. 102 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))
[^key-c34fac15f48c7e7a09fbe3788aad9335]: Sch. 55 para. 6C(5)(7)-(9)(11) in force at 11.9.2014 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(a)
[^key-c360bf289589c64fba9b8d7c4f0c8180]: Sch. 56 para. 9 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-c36430005611c1697cbb9d777af45a11]: Sch. 55 para. 2 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 2 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-c364e335315752da1d61e24300aee84c]: S. 102 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))
[^key-c3def5aaf4cb32ccfa6d6356587044f7]: Sch. 22 para. 12(2)(b): 1.4.2010 appointed by [S.I. 2010/670](https://www.legislation.gov.uk/uksi/2010/670), art. 2
[^key-c44bb078cde21b6139ae9e2ee34de6b0]: Sch. 14 para. 11 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c4503b839f8019d8d070957d0327cb00]: S. 103 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^key-c4961d1caef1fdf58eab462f77cb9bb7]: Sch. 48 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-c4bf3d6c90e2e9b963b1433333d9901b]: Words in Sch. 53 para. 3(3) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 7(2)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/7/2/a)
[^key-c515408cc5c677c897bac82c9531b177]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-c55f57d03e1a3128e6faa57bf28b7527]: Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/4)
[^key-c57c2bde0d53fd77203bd883b1c5f465]: Sch. 55 para. 4 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c57d027041ee8e0df7420869c276a9db]: Sch. 19 para. 2(2)(3) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-c5983ef8da532e5aa9dd8dc8959353b9]: Sch. 51 para. 40 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 26-28](https://www.legislation.gov.uk/uksi/2010/867/article/26))
[^key-c5f46613f444aff0ba67d21a4988ce08]: Sch. 55 para. 18 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c5f60bc0cae2f9239505363f873e4baa]: Sch. 55 para. 7 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-c63c05ab9ea569f825b6633978e321af]: Word in [Sch. 6 para. 1(11)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/6/paragraph/1/11/b) substituted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [Sch. 3 para. 10(a)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/10/a)
[^key-c63d0775f222668bee94b81efaab9105]: [S. 103A](https://www.legislation.gov.uk/ukpga/2009/10/section/103A) inserted (1.1.2023 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 25(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/25/2), [Sch. 9 para. 4](https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/4); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(d)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/d) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-c6b88b26da7fc65717da326b33228602]: Words in Sch. 55 para. 14(1) substituted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(3)(b)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/3/b); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-c6e5a6cbff320ea7e643c8055a8ebc6f]: [Sch. 55 para. 15A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/15A) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-c6f492b4a057869945cb6fc1682b30da]: Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c7261eefbf678f51b7bf7a3f58bb4043]: Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c774cbd97c1ca8f5cb9cc0cdc6c2f508]: Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-c7f00f0ccafa4814269671c55f0e4cc5]: Sch. 56 para. 15 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 15 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-c83ca5cd8c4c23403852234654d6737c]: Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-c86c836305c114b53b63c614aeae8272]: Words in [Sch. 61 para. 17(4)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/17/4) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(4)(b)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/4/b)
[^key-c8b3898a0690495c3aa8d30f761d9df2]: Sch. 55 para. 18 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-c903113c744998195b03066f273e5458]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) excluded (1.1.2023) by [The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298)](https://www.legislation.gov.uk/uksi/2022/1298), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2022/1298/article/1/2), [2](https://www.legislation.gov.uk/uksi/2022/1298/article/2)
[^key-c94a3ea1fd544902b23888e6b582fbd1]: Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 5](https://www.legislation.gov.uk/uksi/2010/867/article/5))
[^key-c9c9f2341533a018684717c5c3e4e248]: Words in Sch. 55 para. 11(5) substituted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/3); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-c9f9474a755e47a34f59d6318fc80b4a]: S. 94(16) substituted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/6)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-ca70b80549967394e3f6e4f55a351b77]: Sch. 55 para. 26 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-ca94455d09605b208fa1cd447ca60d35]: S. 101 applied (19.4.2013) by [The Small Charitable Donations Regulations 2013 (S.I. 2013/938)](https://www.legislation.gov.uk/uksi/2013/938), [regs. 1](https://www.legislation.gov.uk/uksi/2013/938/regulation/1), [14](https://www.legislation.gov.uk/uksi/2013/938/regulation/14)
[^key-cab829dc062e70fdeb103687d8028f17]: S. 102 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^key-cb755545b67cc01df16ded4b2fdb02ad]: Sch. 55 para. 17 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-cbd28575a7b72d90b56a66db8e75192c]: Sch. 55 para. 24 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-cd1824184171e1701e550fffb7d44a85]: S. 102 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^key-cdb14baf94eba642d940c55e08e32bc3]: [S. 59](https://www.legislation.gov.uk/ukpga/2009/10/section/59) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-cdc73c0ebd9b31e02930605779bd5fc6]: Sch. 55 para. 21 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-cdd0db00baa56a0d3ef70ba62c559789]: Sch. 50 para. 6 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-ceb2cefd055b279ad82b3b45371ecf60]: Sch. 50 para. 16 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-cec7d87b5c44ed2aa64f56b04a6341bf]: Words in Sch. 55 para. 17A(1)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 169(6)](https://www.legislation.gov.uk/ukpga/2016/24/section/169/6)
[^key-ceddda0b75de236e13338ca80855efe1]: Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-cef971894b6beef6785d19ea90e0dbb6]: [Sch. 53](https://www.legislation.gov.uk/ukpga/2009/10/schedule/53) in force at 5.10.2020 for specified purposes by [S.I. 2020/979](https://www.legislation.gov.uk/uksi/2020/979), [art. 3(1)](https://www.legislation.gov.uk/uksi/2020/979/article/3/1)
[^key-d08af9bd2a395598299b768c9e7e6eda]: [Sch. 51 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/22) in force at 1.4.2011 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-d0ca317c696f15656e3303ef000551b5]: Sch. 35 para. 7(1)(g) and word inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [3(1)(b)](https://www.legislation.gov.uk/uksi/2010/429/article/3/1/b)
[^key-d0e298d3b59cb625362a75bbd821bec3]: Words in Sch. 55 para. 14(1) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 8](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/8); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-d13d007204cb1bcf643312078405c8c2]: Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-d15a0f20ff75c1e355be0a5e0be40883]: S. 108 applied (with modifications) by S.I. 2003/2682, reg. 203(8) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by [The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029)](https://www.legislation.gov.uk/uksi/2009/2029), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2029/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2009/2029/regulation/4))
[^key-d26c8875d89c9060b54913950ddb0ebd]: [Sch. 56 para. 10](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/10) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d33c6fda07b4dd01e0df52ab6fe3a378]: Sch. 55 para. 24 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-d35a4071f0263b1df31db40562bd7e39]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3796f6b4f2edd7445eb8042b1de1bf2]: [S. 90](https://www.legislation.gov.uk/ukpga/2009/10/section/90) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 711](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/711), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d3e530b66c150ea3bcc626e32bccd937]: Sch. 19 para. 14(3) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(3)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/3)
[^key-d429dd3969cac2fa34da6309d1151186]: [Sch. 54A Pt. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/part/2) inserted (1.1.2023) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 4(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/4/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-d456a49ecf2f6fee0125c5ff02803db0]: Sch. 55 para. 25 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 25 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-d4788174f197679e47fff9d91eec1b70]: S. 108 applied (with modifications) by S.I. 2005/2045, reg. 48(8) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by [Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 (S.I. 2009/2030)](https://www.legislation.gov.uk/uksi/2009/2030), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/1/2), [2(2)](https://www.legislation.gov.uk/uksi/2009/2030/regulation/2/2))
[^key-d4875ccac03f672ef07fbe684a516b11]: [Sch. 55 para. 13B](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13B) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-d4a106b487e6c8a728e6c2e4e16a6434]: Words in Sch. 56 para. 5(2) substituted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(13)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/13) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d4ec9487c0545ccade0ad989d183e038]: Sch. 56 para. 13 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-d5190a069779ade738f3dd36965d00d0]: Sch. 51 para. 34 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 17](https://www.legislation.gov.uk/uksi/2010/867/article/17))
[^key-d57f31d1942d7eeec869b03ffe162334]: Words in [s. 126(1)](https://www.legislation.gov.uk/ukpga/2009/10/section/126/1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 712](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/712) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d5baedc9972a13d05966db70a895c66f]: Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-d61b3874cecddf7e63c0a71689f645d3]: Words in Sch. 61 para. 1(1) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(2)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/2); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-d6658a6c7df160affb4ef5f0f27c5ff7]: S. 94(4A)-(4D) inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/2)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-d72f913c4bcf81511cd199555e110ccc]: Sch. 55 para. 18 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 18 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-d78c2b49e0bfec8c6ecac8f29b3c3619]: Sch. 55 para. 6(6) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(6)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/6); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-d7e3759e582cd00cc5a57df9d6dbf6b1]: Words in Sch. 46 para. 18(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(3)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d802239ec6053bc8ba4e2946653627ba]: Sch. 55 para. 13 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-d9426ffbcc1d88ebab641850ea493f61]: Words in Sch. 46 para. 18(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 721(2)(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/721/2/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d98c9adc8c40b35c200af8b61002347a]: Words in Sch. 61 para. 11(2) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(c)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-d9bee2940d2e9d70d70f42cb116cdf18]: [Sch. 30 para. 2(1)-(6)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/30/paragraph/2/1) omitted (with effect in accordance with Sch. 4 para. 13 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 4 para. 12(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/4/paragraph/12/a)
[^key-da367f0c4c44e58018afa88f4f245b2b]: Words in s. 108(5) omitted (1.4.2011) by virtue of [The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702)](https://www.legislation.gov.uk/uksi/2011/702), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2011/702/article/1/1), [15(b)](https://www.legislation.gov.uk/uksi/2011/702/article/15/b) (with [arts. 20](https://www.legislation.gov.uk/uksi/2011/702/article/20), [22](https://www.legislation.gov.uk/uksi/2011/702/article/22))
[^key-da7d51d490a4b2f7796313d62353eddf]: Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-db195eacb13066a2748cc5dc7c06835c]: S. 94 in force at 1.4.2010 by [S.I. 2010/574](https://www.legislation.gov.uk/uksi/2010/574), [art. 2](https://www.legislation.gov.uk/uksi/2010/574/article/2)
[^key-db2ab7c094ff65da340f50a63cea81b8]: S. 102 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^key-db38e2fa473d36b58541ba028aed9491]: S. 103 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4)) (see also [S.I. 2011/2401](https://www.legislation.gov.uk/uksi/2011/2401), art. 2(2))
[^key-db812ee15d93d341871c3f2da0e0fc48]: Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/b), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-dbdb1fd12653eb2412246f0fda2d18ad]: Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-dbf7d85485d143c9c08087e791bcd75d]: Words in Sch. 61 para. 18(6) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15(e)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-dc387408179bc64d8923e6999eef91af]: Sch. 19 para. 3 omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [Sch. 1 para. 66(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/66/2)
[^key-dc7e3941a6c384bc5fc97cc3e1bd1d7a]: Sch. 61 para. 1(1A) substituted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 14(3)](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/14/3); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-dcf2a6aedd72ae3f42bd51c57268f91c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 3C inserted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/3/2)
[^key-dd244088d41ac20c74e477c4b1dff1a7]: Sch. 55 para. 25 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-dd43626a235dd4cfb0811aabce5c4fbb]: Sch. 35 para. 10(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [6(1)](https://www.legislation.gov.uk/uksi/2010/429/article/6/1)
[^key-dd8f8274102d4aa9f251fdcac8127426]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) applied (with modifications) by [1992 c. 4](https://www.legislation.gov.uk/ukpga/1992/4), [s. 11A(1)(3)](https://www.legislation.gov.uk/ukpga/1992/4/section/11A/1/3) (as inserted (with effect in accordance with [Sch. 1 para. 35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35) of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))
[^key-ddd692254fd519724b2fe2c8146ba2a2]: Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-de637a802624efcd93ec9980caa11752]: [Sch. 23 para. 8](https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/8) repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 9 para. 5(g)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/9/paragraph/5/g)
[^key-de9420b476dea87e198c68db80f0ddf2]: Words in Sch. 55 para. 6(5) substituted (1.4.2011 for specified purposes, 6.4.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 4(3)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/4/3); [S.I. 2011/703](https://www.legislation.gov.uk/uksi/2011/703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/703/article/2/a)[(b)](https://www.legislation.gov.uk/uksi/2011/703/article/2/b); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-df1a96415390536f0c6875c3dc23a8e7]: Sch. 51 para. 38 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 24](https://www.legislation.gov.uk/uksi/2010/867/article/24))
[^key-e11b479b85da75103fe583b97929fb43]: Sch. 55 para. 16 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e156842095a51fa7f7a56ee9950baac2]: Sch. 35 para. 9(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2010/429/article/1/1), [5(3)](https://www.legislation.gov.uk/uksi/2010/429/article/5/3)
[^key-e157edd1d9e9fcd31d4fd04bd3e5df8a]: Sch. 55 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e1bdbc4320f029b718cd477c27fcd26e]: Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/1)[(2)](https://www.legislation.gov.uk/uksi/2011/2391/article/3/2))
[^key-e20102e16dac698dafeb1e0bdf78fbb8]: [Sch. 55 para. 13H](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13H) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e2507c22cf5e71e827e00907eaf62bc2]: Sch. 55 para. 26 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e2672893240e11959180c45cfdf07b1c]: Words in Sch. 55 para. 6B inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/7) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-e276f6624014861b94c2cfb88440476a]: [Sch. 55 para. 6AB](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6AB) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e2ba23bd47d202d3ea41bddea14df25c]: Sch. 55 para. 14(2A)-(2E) inserted (in so far as not already in force and with effect in accordance with reg. 2 of the commencing S.I. of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(5)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/5); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [regs. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2), [3](https://www.legislation.gov.uk/uksi/2017/259/regulation/3)
[^key-e2e4162bf6af6e36c974d9e3e58ded60]: Sch. 56 para. 6(8A)(8B) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(6)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/6)
[^key-e304918d86f8799eeab8cee5afdee9cf]: Word in Sch. 55 para. 11(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5/2); [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(a)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/a) (with [art. 3](https://www.legislation.gov.uk/uksi/2011/2391/article/3)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-e33b52933613b85ae855986c9f279a29]: Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031)](https://www.legislation.gov.uk/uksi/2009/2031), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2009/2031/article/1/1), [2-10](https://www.legislation.gov.uk/uksi/2009/2031/article/2)
[^key-e36e16fe8da76f9792d5412753b37a35]: Words in Sch. 55 para. 6A(2)(a) inserted (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/3/a); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e388af2abf84a6749345ace4de54332a]: [Sch. 54 Pt. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/part/2A) inserted (1.1.2023 for specified purposes) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/120/2), [Sch. 29 para. 3(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/3/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-e38ef460b2f90c4c20b0dfcb98445ca2]: Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-e3e63014a56f1e38bb829afe06cfd2bc]: Sch. 55 para. 24 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 2](https://www.legislation.gov.uk/uksi/2014/3269/article/2)
[^key-e40eb97521719835168b785459ccb36b]: Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)
[^key-e419bc505c54beb4d295b107ffb623a3]: Sch. 55 para. 20 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e427fd4d2974202b4d5a656f268960ad]: Sch. 22 para. 11(1)(b)(3) having effect as specified (1.4.2010) by [Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670)](https://www.legislation.gov.uk/uksi/2010/670), [art. 2](https://www.legislation.gov.uk/uksi/2010/670/article/2)
[^key-e444f6563716d84ba230aba2ca73412a]: Sch. 55 para. 6A(A1)(1) substituted for Sch. 55 para. 6A(1) (with effect in accordance with art. 5(2) of the commencing S.I.) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 120(2)](https://www.legislation.gov.uk/ukpga/2015/11/section/120/2), [Sch. 20 para. 16(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/16/2); [S.I. 2016/456](https://www.legislation.gov.uk/uksi/2016/456), [art. 5(1)](https://www.legislation.gov.uk/uksi/2016/456/article/5/1)
[^key-e45319026f5854bc193b307547bb2619]: Words in Sch. 55 para. 6(4)(a) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 11(4)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11/4); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^key-e4989578e8fcda2c63312728ae86be37]: Sch. 55 para. 16 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-e5a6eb1ea12c5aec48064bddce73f497]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZZA inserted (with effect in accordance with [s. 38(9)-(12)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/9) of the amending Act) by [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [s. 38(7)](https://www.legislation.gov.uk/ukpga/2015/33/section/38/7)
[^key-e5beab2bd9d6711fded9d065e114a0a9]: Words in Sch. 55 para. 1(4) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 3(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3/a)
[^key-e6021c8f2b406a2f71513c357b433dfe]: [S. 60](https://www.legislation.gov.uk/ukpga/2009/10/section/60) repealed (with effect in accordance with s. 381(1) of the amending Act) by [Taxation (International and Other Provisions) Act 2010 (c. 8)](https://www.legislation.gov.uk/ukpga/2010/8), [s. 381(1)](https://www.legislation.gov.uk/ukpga/2010/8/section/381/1), [Sch. 10 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1) (with [Sch. 9 paras. 1-9](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/1), [22](https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/22))
[^key-e670b3f7dc39378e9607c0825323cbe6]: Sch. 55 para. 12 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-e6954f2ded147bf9e54408939ac7b7ea]: Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-e6bd9b8260a128c2d3cc9906e7086e3d]: Sch. 55 para. 8 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e6e3d823d410d048c5d199d002cdabec]: Sch. 51 para. 36 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [arts. 21-23](https://www.legislation.gov.uk/uksi/2010/867/article/21))
[^key-e7188b0584cdc55538f1cf975e01e5da]: Sch. 55 para. 21 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-e729cfa1f9591e6d751da8a676e7fffc]: [Sch. 51 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/15) in force at 1.4.2011 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/867/article/2/2)
[^key-e79f03c57ebac5f60957414e109657e2]: Words in Sch. 56 para. 4(1) substituted (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 8 para. 7](https://www.legislation.gov.uk/ukpga/2019/1/schedule/8/paragraph/7)
[^key-e7e782eaa7457ac06e76092c9520eacb]: [Sch. 56 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e828611dac0539a5f8355ea7110679b5]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 11GA inserted (1.4.2015) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 21 paras. 8](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/8), [10](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/10) (with [Sch. 21 para. 11](https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/11)); [S.I. 2015/812](https://www.legislation.gov.uk/uksi/2015/812), [art. 2](https://www.legislation.gov.uk/uksi/2015/812/article/2)
[^key-e89ff76760c061575dc42d6d2f056a47]: [Sch. 56 para. 11](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/11) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e8f72ce3f6c22c70790740c901b16b92]: Sch. 51 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/867/article/3))
[^key-e9162d255164b8dc98b0d76e4667ca1d]: [Sch. 28 para. 7](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/7) omitted (with effect in accordance with s. 58(19) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 58(17)](https://www.legislation.gov.uk/ukpga/2010/13/section/58/17)
[^key-e95706672b73ff0cf126fc9e2985b656]: [Sch. 55 para. 22](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/22) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e96f3aae620e295d89a5709e297d5fe3]: [Sch. 55 para. 9](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/9) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-e9b45de54b7cc707842cf4854e5f27ad]: Sch. 55 para. 14 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-eb8acf732432dc07edaaab86e901f933]: Sch. 56 para. 6 substituted (25.1.2011) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 6](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/6); [S.I. 2011/132](https://www.legislation.gov.uk/uksi/2011/132), [art. 2(b)](https://www.legislation.gov.uk/uksi/2011/132/article/2/b)
[^key-eba35419b6f13e78ed2c9ff446833a8b]: S. 102 modified (6.4.2014) by [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [ss. 4(9)](https://www.legislation.gov.uk/ukpga/2014/7/section/4/9), [8](https://www.legislation.gov.uk/ukpga/2014/7/section/8)
[^key-ebadb781beb301d1b158c269b43fd355]: Sch. 56 para. 1 Table item 10A inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/2)
[^key-ec1f91fcf395b81fad49c8c9766c123c]: Sch. 22 para. 11(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 716(2)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/716/2) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-ec3524db602b9fff71d4ec33202fd9dd]: Sch. 56 para. 11 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 11 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-ec3acf2584b2503876e520647aa979a5]: S. 101 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^key-edb29dd93954e0f975661c484cc04950]: Sch. 55 para. 21 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-eddf7872300c777d778e8e8e2b255d9a]: Sch. 56 para. 12 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-ee51981f22cd88923130d738ec6fbb23]: Sch. 55 para. 14(A1) inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 10(2)](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10/2); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^key-ee53a138dfd47ac1063605b84e0c7458]: Sch. 48 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2009/3054](https://www.legislation.gov.uk/uksi/2009/3054), [art. 2](https://www.legislation.gov.uk/uksi/2009/3054/article/2)
[^key-ee5caf478c0cd0498bbb32187adc9e2a]: Sch. 19 para. 13(a) omitted (6.4.2014) by virtue of [The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819)](https://www.legislation.gov.uk/uksi/2013/2819), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/1/3), [41(d)](https://www.legislation.gov.uk/uksi/2013/2819/regulation/41/d) (with [reg. 32](https://www.legislation.gov.uk/uksi/2013/2819/regulation/32))
[^key-ef0f0158f75c77d48c92d0bd6ee4e870]: [Sch. 55 para. 13F](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13F) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-efc4f24cce340a610dd7590673b315df]: S. 94(10)(c) and word inserted (1.4.2017) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 164(5)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/5/b)[(7)](https://www.legislation.gov.uk/ukpga/2016/24/section/164/7); [S.I. 2017/261](https://www.legislation.gov.uk/uksi/2017/261), [reg. 2](https://www.legislation.gov.uk/uksi/2017/261/regulation/2)
[^key-eff6974d4d9639c8b0d9609dfc9ebcc3]: Sch. 56 para. 4 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 4 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-f005c58e6d450bd19cf4a8d4110d39e2]: Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-f031b0ac9c6797d83703a1ecab0d18b8]: [Sch. 22 para. 11(5)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/11/5) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of [The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204)](https://www.legislation.gov.uk/uksi/2017/1204), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2017/1204/regulation/1/1), [13](https://www.legislation.gov.uk/uksi/2017/1204/regulation/13)
[^key-f0f9340ca673a7771ed3794968bd6f54]: [Sch. 55 para. 24](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/24) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f11a5e4e2759243dde83b8b70dd8a564]: [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/15) omitted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by virtue of [Finance Act 2011 (c. 11)](https://www.legislation.gov.uk/ukpga/2011/11), [Sch. 17 para. 26(1)(a)](https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/26/1/a)
[^key-f13d2a170a0863942fd3890a38f3e2b4]: Sch. 55 para. 15 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-f1c17b5677695989d4a53a03cfa4147b]: Sch. 55 para. 20 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 2](https://www.legislation.gov.uk/uksi/2011/702/article/2) (with [art. 1(2)](https://www.legislation.gov.uk/uksi/2011/702/article/1/2))
[^key-f22227d84aa534b6910135e32ccfa150]: Sch. 55 para. 19 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 19 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^key-f26e59ecd10737568decd7622e539357]: S. 69 omitted (with effect and application in accordance with s. 22(8) of the amending Act) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 22(7)](https://www.legislation.gov.uk/ukpga/2015/11/section/22/7)
[^key-f2b67ee5a3159f5fa35a0eb3111a594f]: [Sch. 61 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/16/2/b) substituted (5.7.2019) by [The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087)](https://www.legislation.gov.uk/uksi/2019/1087), [regs. 1](https://www.legislation.gov.uk/uksi/2019/1087/regulation/1), [8(3)(a)](https://www.legislation.gov.uk/uksi/2019/1087/regulation/8/3/a)
[^key-f2faaa6582d0f46d4635779288dae31a]: [Sch. 51 para. 18(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/18/2) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [Sch. 12 para. 13(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/13/a)
[^key-f38c3d96bcfd25dfc394ae13afc3f8b7]: [Sch. 54](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54) in force at 1.5.2023 for specified purposes by [S.I. 2023/385](https://www.legislation.gov.uk/uksi/2023/385), [art. 2](https://www.legislation.gov.uk/uksi/2023/385/article/2)
[^key-f3a41a5d20f9b59bab26356b004c07bc]: Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-f3e4c888f1108cb50a85817418d8238b]: Words in Sch. 33 para. 9(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 718(7)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/718/7), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f4438b640929b644742064e473d0448b]: Sch. 35 ceased to have effect (10.12.2010) by virtue of [The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939)](https://www.legislation.gov.uk/uksi/2010/2939), [arts. 1](https://www.legislation.gov.uk/uksi/2010/2939/article/1), [2(1)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/2010/2939/article/2/2))
[^key-f46aacfcc6614405cd866877c53e30e4]: Sch. 55 para. 23 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f4dfdb0abab0ad565bc198cf4aeefbdc]: Sch. 50 para. 21 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f56a8c0c24f12646e0004cbca59ac527]: [Sch. 55 para. 13J](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13J) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f5d58dd526819a7f72495e3a2b5c7758]: Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f5f140a2ccd075f1842fd212b8a6db4a]: Sch. 55 para. 6 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 6 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^key-f5f6c07fbf5c7c129ee76139991971c4]: S. 101 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^key-f63baec452cba54dc1aeb43d5b9825d0]: [Sch. 56 para. 12](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/12) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f6e25cf17275f6ebc746b586386e7a00]: Sch. 56 para. 5 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 5 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 3](https://www.legislation.gov.uk/uksi/2014/3269/article/3) (as amended by [S.I. 2014/3346](https://www.legislation.gov.uk/uksi/2014/3346), art. 2)
[^key-f6f1abda48f348a3694ec04129b963bd]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table substituted (with effect in accordance with [Sch. 2 para. 32(1)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/32/1) of the amending Act) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(2)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/2)
[^key-f71c3dfcf0461ff21a71cff5c4964e1d]: Sch. 50 para. 14 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by [S.I. 2010/815](https://www.legislation.gov.uk/uksi/2010/815), [art. 2](https://www.legislation.gov.uk/uksi/2010/815/article/2)
[^key-f73d716515034f256c258013df84c8b9]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-f7952cc700f1e65b0c37019cb5942dab]: [Sch. 55 para. 14](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/14) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f799ad1c23fd62f1a11f09f21d82966b]: Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 20 paras. 35(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/35/a), [54](https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/54)
[^key-f7e0418dc7469d0845168af2c309a67a]: [Sch. 55 para. 6D](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6D) applied (6.4.2022) by [The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506)](https://www.legislation.gov.uk/uksi/2021/506), [regs. 1](https://www.legislation.gov.uk/uksi/2021/506/regulation/1), [7(3)](https://www.legislation.gov.uk/uksi/2021/506/regulation/7/3)
[^key-f7ee949b3f5407b32bf6c3237f427fe6]: [Sch. 56 para. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2) in force at 1.4.2022 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 2(b)](https://www.legislation.gov.uk/uksi/2021/1409/regulation/2/b)
[^key-f824ec91ca7956527c704c8ec8d5cedc]: [Sch. 28 para. 6](https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/6) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 59(4)(b)](https://www.legislation.gov.uk/ukpga/2010/13/section/59/4/b)
[^key-f82982a336ea172a5de02eab0cff2956]: Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by [S.I. 2010/466](https://www.legislation.gov.uk/uksi/2010/466), [art. 3](https://www.legislation.gov.uk/uksi/2010/466/article/3)
[^key-f86c003f6a1702d61303277ae2ae2d17]: Words in Sch. 61 para. 12(1)(b) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of [Wales Act 2014 (c. 29)](https://www.legislation.gov.uk/ukpga/2014/29), [s. 29(2)(b)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/2/b)[(3)](https://www.legislation.gov.uk/ukpga/2014/29/section/29/3), [Sch. 2 para. 15](https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/15); [S.I. 2018/214](https://www.legislation.gov.uk/uksi/2018/214), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/214/article/2/a)
[^key-f8f5db45fbb94187b876182e9ec8c9b1]: Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^key-f90217e417f637a9415971ed9d269587]: Sch. 54 para. 9D and cross-heading inserted (with effect in accordance with art. 9(2) of the amending S.I.) by [The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037)](https://www.legislation.gov.uk/uksi/2011/1037), [arts. 1](https://www.legislation.gov.uk/uksi/2011/1037/article/1), [8](https://www.legislation.gov.uk/uksi/2011/1037/article/8)
[^key-f980fe8ced7a55f26976a0731c581482]: Sch. 51 para. 43 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by [S.I. 2010/867](https://www.legislation.gov.uk/uksi/2010/867), [art. 2(1)](https://www.legislation.gov.uk/uksi/2010/867/article/2/1)
[^key-fa096c4045e74301d2203a6fd82b2297]: Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fa23b611812d8991ae73c264b77db910]: S. 103 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by [The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)](https://www.legislation.gov.uk/uksi/2016/606), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/1/1), [80(1)](https://www.legislation.gov.uk/uksi/2016/606/regulation/80/1)
[^key-fab54824f777f9b129edf6649ef8a048]: Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(11)(b)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/11/b) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^key-fafc23ac8fe834fa7129bfa2947d40c8]: [S. 106(2)](https://www.legislation.gov.uk/ukpga/2009/10/section/106/2) modified (6.4.2018) by [Finance Act 2017 (c. 10)](https://www.legislation.gov.uk/ukpga/2017/10), [s. 61(1)](https://www.legislation.gov.uk/ukpga/2017/10/section/61/1), [Sch. 11 para. 4(4)](https://www.legislation.gov.uk/ukpga/2017/10/schedule/11/paragraph/4/4); [S.I. 2018/464](https://www.legislation.gov.uk/uksi/2018/464), [art. 2(e)](https://www.legislation.gov.uk/uksi/2018/464/article/2/e)
[^key-fb7a7c0b72abc5201a49c9250a2eb317]: Words in Sch. 55 para. 15(5) substituted (12.2.2019 for specified purposes) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 9(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/9/a); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2)
[^key-fb9561d909337866ee7ba73eebc833a3]: Sch. 18 repealed (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 715](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/715), [3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-fd9235d362605a185e91f263677dc270]: Sch. 55 para. 19 in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^key-fdcbef59dd4af3cb81411d8552d4b704]: Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 104(3)](https://www.legislation.gov.uk/ukpga/2015/11/section/104/3)
[^key-fe1b96999311f7217de1d24594043984]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^M_C_df8d3f23-3315-4c31-d2e0-7406ea322690]: Sch. 55 para. 18(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8/2/a); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_C_e157cb71-5d05-4877-9765-33e5012fb798]: S. 101 excluded by [S.I. 2022/1298](https://www.legislation.gov.uk/uksi/2022/1298), [art. 1A](https://www.legislation.gov.uk/uksi/2022/1298/article/1A) (as inserted (retrospective to 15.3.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 334(1)(4)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/334/1)
[^M_C_fe4b1e8f-5f67-44fa-f4af-44304f852617]: Sch. 56 para. 11(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 8(2)(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/8/2/b); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_0547c858-ca46-4d69-f16b-a643eda77496]: Sch. 56 para. 6(1) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_08f2bee5-3cd6-4fa0-c073-0c92091656c8]: Sch. 56 para. 6(8)(b) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(5)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_0b98b8fa-ece2-4ceb-96f1-d45d21672114]: Sch. 56 para. 1 Table items 16AA inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 4(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/4/b); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_12b66c8d-4038-4b65-e5b5-6afc3d1359e4]: Sch. 21 para. 9 omitted (with effect in accordance with Sch. 7 Pt. 6 to the amending Act) by virtue of [Finance (No. 2) Act 2015 (c. 33)](https://www.legislation.gov.uk/ukpga/2015/33), [Sch. 7 para. 100](https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/100)
[^M_F_13d98b67-ee85-47a9-9ac4-e344a1c2acc3]: Words in Sch. 61 para. 6(1)(a) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(8)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/8) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_1485b11a-fb5b-4cf8-d40e-12c0e491c999]: Sch. 55 para. 15(4) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_158fca0c-ec24-40fb-f25d-1b5e8fdf9f6b]: [Sch. 55 paras. 13A-13J](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13A) and cross-headings inserted (12.2.2019 for the purposes of soft drinks industry levy, 1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 26(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/26/2), [Sch. 10 para. 7](https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/7) (as amended (17.7.2014) by [Finance Act 2014 (c. 26)](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 21(3)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/21/3); (12.2.2019) by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(1)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/1); and (1.4.2022 and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 3(1)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/3/1); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)); [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(2)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/2), [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 3(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/3/2)
[^M_F_1b8f11c7-ddd1-414e-d4ab-6eed53eab0ed]: Sch. 56 para. 3(1A) inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(6)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/6); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_24949e5b-ff5e-4806-ec7f-d7d0a8ab5f67]: Word in Sch. 56 para. 2 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_25b76ae3-aee9-406c-8bdd-4f4441902097]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(13)(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/13/b); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_2625a572-f492-4201-eb41-13bc97b42f03]: Words in Sch. 54 para. 12E(2)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(3)(b)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/3); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_265953ad-ecc7-4bce-d835-1fe8c872e7e9]: Sch. 55 para. 15(3) omitted (6.4.2011 for specified purposes) by virtue of [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13/3); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_2932c7f1-4f91-4250-c88f-bbc1e635482d]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 6A-6C inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(7)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/7) (as amended by [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(2)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/2) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 paras. 119](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/119), [132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_2f6deb6f-bbbd-45aa-e9ad-b7bd18fc9bdc]: Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(3)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/3)
[^M_F_306a4b21-bbca-48ee-8fa6-f14cb0d8faca]: Sch. 53 para. 11D and cross-heading inserted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/12); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_33b99092-0d8b-4de4-e509-fd9ba08fcf7e]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by [Finance Act 2020 (c. 14)](https://www.legislation.gov.uk/ukpga/2020/14), [Sch. 7 para. 3(2)](https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/3/2)
[^M_F_362f13a4-f3d8-473e-8c74-cda499f93a19]: Sch. 56 paras. 8A-8J and cross-headings inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 7](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/7) (as amended by [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(6)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/6), which amending provision was repealed by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_383becb0-93c6-4c69-b6d3-b6b61f173d89]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 49 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/49/paragraph/7)
[^M_F_3a2a47fb-60e9-4601-bdb8-47a05f6e0e23]: Words in Sch. 61 para. 5(6) inserted (with effect in accordance with s. 29(4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(7)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_3a7b5e14-9818-42a1-e850-576dbbf33cb1]: Sch. 55 paras. 6B-6D and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), Sch. 50 para. 6
[^M_F_3c254184-2891-4ca3-b613-973325fe7cd3]: Words in Sch. 61 para. 19(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(a)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/a) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_3d1ffe8f-2ad5-488d-9152-ffc4808d7050]: Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_3dcbfcd2-ce2e-4f6b-91c8-4a93db6929a8]: Word in Sch. 56 para. 8A(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(d)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/d), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_48102d4d-459a-4958-d105-a1ebe6da1dc2]: Word in Sch. 16 para. 17 substituted (21.7.2009 retrospective) by [Finance Act 2011 (c. 11)](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_51e48aef-ceab-40a7-c127-8a1c04c609df]: Words in Sch. 56 para. 3(1)(b) substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(4)(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/4/a); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_58d74833-58c2-47e4-f0e3-b4122751f029]: Words in Sch. 56 para. 3(1)(a) substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/2) (as amended by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [s. 67(3)](https://www.legislation.gov.uk/ukpga/2019/1/section/67/3), [Sch. 2 para. 30(4)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/4), [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/2019/1/schedule/7/paragraph/5)); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_598f6a7f-f4b8-4440-ac44-4c3a25a94b97]: Words in Sch. 56 para. 8A(1) substituted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 338(1)(b)(2)](https://www.legislation.gov.uk/ukpga/2023/30/section/338/1/b/2)
[^M_F_5b289866-9a08-41cf-d852-3e4a768823a5]: Word in Sch. 55 para. 13F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 32(c)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/32/c), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_5e3c6fbf-b9f3-42ae-f5bb-4bc73fa24cb7]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(14)(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/14/b); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_5ec68b35-d464-4241-d134-119f7285c978]: Words in Sch. 61 para. 1(1) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2/b/3/b), [Sch. 3 para. 31(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/3/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5/6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_62626aba-3620-49be-eda7-b01b4f4e0721]: Words in Sch. 56 para. 6(2)(d) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(e)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_66d75362-51d8-4dfc-fd25-9770154d21c3]: Sch. 35 para. 13A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by [The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429)](https://www.legislation.gov.uk/uksi/2010/429), arts. 1(1), 8
[^M_F_6c69934e-931f-424d-dcc2-b845fc070554]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 17A inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(11)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/11); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_6e8ea814-23eb-4c89-8451-c41584f04888]: Sch. 56 para. 9A and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 13](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/13)
[^M_F_6eeedc3b-2bb9-45ee-8b99-5773fc91461e]: [Sch. 55 para. 6A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/6A) inserted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), [s. 35(2)](https://www.legislation.gov.uk/ukpga/2010/13/section/35/2), [Sch. 10 para. 12](https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/12) ; [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), [art. 2(2)](https://www.legislation.gov.uk/uksi/2011/975/article/2/2) (with [art. 5](https://www.legislation.gov.uk/uksi/2011/975/article/5))
[^M_F_7115bbc1-027d-443c-913c-3b8c7331eb26]: Word in Sch. 56 para. 2 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 3](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/3); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_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_72cd272d-8053-40e1-9780-bd5992dac900]: Word in Sch. 55 para. 1(4) substituted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 2(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2/2); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_7339ba7d-633c-40a1-cb41-0ce623d5c522]: Word in Sch. 55 para. 13A(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 32(b)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/32/b), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_73c0ab07-4e4a-4918-9ac3-056514f9cc4b]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 13A, 13B inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(9)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/9) (as amended by [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(3)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/3) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 paras. 119](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/119), [132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_7eaeef70-3a63-4ae6-a7d1-7102eee20a3c]: Word in Sch. 56 para. 3(1)(b) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(c)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/24/paragraph/34/c), [66(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/24/paragraph/66/2)
[^M_F_82123577-eac1-497b-d753-4567b6f80196]: Words in Sch. 56 para. 6(2)(c) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(d)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_82e141b5-65fc-44f9-8737-b865a1166e7b]: Words in [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) Table inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 2(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/2/3); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_87b09301-3f04-474d-8c6f-1da02122d6b5]: Word in Sch. 56 para. 8F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 34(e)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/34/e), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_8bd3ea0e-05ad-42ef-d8c4-d49dddf8f98d]: Sch. 56 para. 3(1)(aza) inserted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 338(1)(a)(2)](https://www.legislation.gov.uk/ukpga/2023/30/section/338/1/a)
[^M_F_8bece04b-86e9-4036-a299-240ec824dcce]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 16A-16C inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(10)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/10); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_8c3661ec-5524-43bf-996e-25f882830fd0]: Words in Sch. 61 para. 11(2) substituted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(11)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/11) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_8d10a76b-bb8a-4298-a9d9-94be0c760856]: Words in Sch. 56 para. 6(2) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(a)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_92a34065-6dbe-4c79-981e-3ffdf09fde7f]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(13)(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/13/a) (as amended by [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/1/a) and [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(4)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/4) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_962463c5-450d-4535-d105-7d4a3dceda3a]: Words in Sch. 54 para. 12E(1)(b) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(2)(b)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/2/b); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_9f1ea1c7-fe88-40e9-fb1a-036c32ba4db5]: Word in Sch. 55 para. 2(1)(b) substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 24 paras. 32(a)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/32/a), [66(2)](https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/66/2)
[^M_F_a7e81c90-6e60-4c2c-8a83-75eb7b685b22]: Words in Sch. 56 para. 6(2)(b) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 12(3)(c)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/12/3/b)
[^M_F_b746a56b-203c-4da6-8fb9-fa64ffc42c9e]: Words in [Sch. 54 para. 12E(1)(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12E/1/b) substituted (retrospective to 1.1.2023 immediately after [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 29](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29) comes into force) by Finance (No. 2) Act 2023 (c. 30), [s. 336(2)(a)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/2/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_b7ab4d39-e45a-4b15-c31a-cb43389ca0e0]: Sch. 56 para. 1 Table item 11N inserted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_b7e6efdb-0f7a-4ddd-a7d8-cabcaece8f87]: Sch. 55 para. 27(3A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 9(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9/2)
[^M_F_b883d9c5-dfab-4335-a151-d5a24f71417e]: Sch. 56 para. 8K and cross-heading inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 8](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/8); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_bbaa8fd2-8856-479a-940d-0996b03cc366]: Sch. 56 para. 3(1)(d) inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(5)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/5); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_c3a420de-9f21-48d4-ac08-e8cb9bd8a6d5]: Word in Sch. 56 para. 1 Table item 17A substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_c55ecd63-0904-4b5b-e309-43bd42e375d8]: Word in [Sch. 56 para. 1(2)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1/2) substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(2)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/2); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_c6e77b73-ed9d-4bef-a56c-67a362df6166]: Word in Sch. 56 para. 3(1)(b) omitted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](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. 5(4)(b)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/5/4/b); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_c85c622d-a31d-4e5b-9b5a-550ad78c187e]: Sch. 55 para. 15A inserted (with effect in accordance with reg. 2 of the commencing S.I.) by [Finance Act 2016 (c. 24)](https://www.legislation.gov.uk/ukpga/2016/24), [s. 163(2)](https://www.legislation.gov.uk/ukpga/2016/24/section/163/2), [Sch. 21 para. 12](https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/11); [S.I. 2017/259](https://www.legislation.gov.uk/uksi/2017/259), [reg. 2](https://www.legislation.gov.uk/uksi/2017/259/regulation/2)
[^M_F_cb34ef58-927d-4a88-c272-88808951efc2]: Sch. 56 para. 11(5) omitted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 14(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/14/2)
[^M_F_cb9b927c-51b2-4d74-b51f-a85959781f12]: Words in [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(14)(a)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/14/a) (as amended by [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/1/b) and [2014 c. 26](https://www.legislation.gov.uk/ukpga/2014/26), [Sch. 22 para. 22(5)](https://www.legislation.gov.uk/ukpga/2014/26/schedule/22/paragraph/22/5) and as further amended by [2018 c. 22](https://www.legislation.gov.uk/ukpga/2018/22), [s. 57(3)](https://www.legislation.gov.uk/ukpga/2018/22/section/57/3), [Sch. 8 para. 132(l)](https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/132/l) (with savings and transitional provisions in [S.I. 2019/105](https://www.legislation.gov.uk/uksi/2019/105) (as amended by [S.I. 2020/1495](https://www.legislation.gov.uk/uksi/2020/1495), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2020/1495/regulation/1/2), [21](https://www.legislation.gov.uk/uksi/2020/1495/regulation/21)), [S.I. 2020/1545](https://www.legislation.gov.uk/uksi/2020/1545), [Pt. 4](https://www.legislation.gov.uk/uksi/2020/1545/part/4) and [2020 c. 26](https://www.legislation.gov.uk/ukpga/2020/26), [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 4(b)](https://www.legislation.gov.uk/uksi/2020/1642/regulation/4/b) (with [reg. 7](https://www.legislation.gov.uk/uksi/2020/1642/regulation/7))); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_cd8f3ef5-0c54-4928-9687-9f22383b4711]: Sch. 55 para. 18(5)-(7) substituted (with effect in accordance with [Sch. 50 para. 16(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/2) of the amending Act) for Sch. 55 para. 18(5) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 7](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/7)
[^M_F_cedf4be5-6f6d-45a1-fdbf-4931bbf9b11c]: Sch. 61 para. 19(1)(b) omitted (with effect in accordance with [s. 29(4)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), [s. 44(2)(b)(3)(b)](https://www.legislation.gov.uk/ukpga/2012/11/section/44/2), [Sch. 3 para. 31(14)(b)](https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/31/14/b) (with [s. 29(5)(6)](https://www.legislation.gov.uk/ukpga/2012/11/section/29/5)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), [art. 2](https://www.legislation.gov.uk/uksi/2015/637/article/2)
[^M_F_d977156c-0602-4b53-ab5e-3b6ac6e92048]: Words in Sch. 56 para. 1(4) substituted (with effect in accordance with [Sch. 50 para. 16(3)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/16/3) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 11](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/11)
[^M_F_e0e20a42-c56b-45fd-d7ed-5496d38614df]: Words in Sch. 61 para. 18(5)(6) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of [Scotland Act 2012 (c. 11)](https://www.legislation.gov.uk/ukpga/2012/11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(13)(b) (with s. 29(5)(6)); [S.I. 2015/637](https://www.legislation.gov.uk/uksi/2015/637), art. 2
[^M_F_e1048f10-ec2f-40e6-f0ed-041a36079e42]: Sch. 56 para. 1 Table items 11AA, 11AB inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with [s. 85(1)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/b) of the amending Act) by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 85(1)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/85/1/a), [Sch. 15 para. 4(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/4/a); [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [regs. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^M_F_e194a904-9cf3-4ce3-c92f-701be451602e]: Words in Sch. 55 para. 19(2) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 50 para. 8(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/8/2)
[^M_F_e3de938a-7ae2-468f-897d-4211b5069a1a]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1) Table items 11A-11M inserted (1.4.2022 for the purposes of plastic packaging tax) by [Finance (No. 3) Act 2010 (c. 33)](https://www.legislation.gov.uk/ukpga/2010/33), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2010/33/section/27/2), [Sch. 11 para. 2(8)](https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/2/8); [2021 c. 26](https://www.legislation.gov.uk/ukpga/2021/26), [Sch. 15 para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/15/paragraph/5/2)
[^M_F_e96317e2-fbbe-41a4-e722-cff20e53586e]: Sch. 55 para. 15(1)(2) substituted (6.4.2011 for specified purposes) by [Finance Act 2010 (c. 13)](https://www.legislation.gov.uk/ukpga/2010/13), s. 35(2), Sch. 10 para. 13(2); [S.I. 2011/975](https://www.legislation.gov.uk/uksi/2011/975), art. 2(2) (with art. 5)
[^M_F_ed411932-657c-48b0-a5ad-143972112325]: Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with [Sch. 51 para. 9](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/9) of the amending Act) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 51 para. 8](https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/8)
[^M_F_f175286a-67ba-48c3-f78d-01bdd29d3538]: Words in Sch. 54 para. 12E(2)(a) omitted (retrospective to 1.1.2023 immediately after 2021 c. 26, Sch. 29 comes into force) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 336(3)(a)(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/336/3/a); [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a)
[^M_F_f860521b-91ca-4e4d-dd62-aa9d017f4ed9]: Sch. 53 para. 11ZA and cross-heading inserted (retrospective to 15.3.2023) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 334(2)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/334/2) (with [s. 334(2)](https://www.legislation.gov.uk/ukpga/2023/30/section/334/2))
[^M_F_f95f5061-25a3-4bfe-9fd8-2eda588dc96e]: Word in Sch. 56 para. 1 Table item 24 substituted (in relation to the playing of machine games on or after 1.2.2013) by [Finance Act 2012 (c. 14)](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_I_00f7f613-3c37-412d-8b14-ac1aa305ae93]: Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^M_I_016f8636-9fb4-4f97-f2d1-660adc258e1b]: Sch. 55 para. 23 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 23 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_0632f6b4-8acb-46c0-e48f-0df2e8c9aed4]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_0695f34a-c180-4322-9268-c122c5b5220b]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3269](https://www.legislation.gov.uk/uksi/2014/3269), [art. 4(1)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/1) (with [art. 4(2)](https://www.legislation.gov.uk/uksi/2014/3269/article/4/2))
[^M_I_0edec779-e53a-406e-928d-494a116ecf6f]: Sch. 55 para. 17B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_12a26b57-8e24-4c49-a260-34e5e44bcdf9]: Sch. 54 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_175afd4e-34ee-4719-d22f-d8393bc834ba]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_1a82aed6-18ec-435a-acc9-2cb022936f5f]: Sch. 55 para. 6AA in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_1b41b35a-dd18-437b-f73e-82fb42e2eab0]: Sch. 53 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^M_I_205b3e9b-20df-4264-e778-7f4865077907]: Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_2109f618-2ee4-43b8-af18-373d4db41444]: Sch. 53 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2010/1878/article/3))
[^M_I_22ff7cc5-7a53-4e71-efff-8d4f10b3811e]: Sch. 55 para. 20 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 20 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_29017a8f-2cb9-4056-b2a0-336b4668e240]: Sch. 54 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(2)](https://www.legislation.gov.uk/uksi/2011/701/article/3/2) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_2c3f5257-ca68-41fa-f68c-d383ce11d222]: Sch. 55 para. 6D in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_2c9ec93f-29ff-4b17-9aa0-3bbf05a72cb4]: Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_468622d3-d318-4632-a2c5-a1dd0cbb3df1]: Sch. 53 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_5151e2ae-c747-4855-a404-1bac79f35226]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_543ffe60-2475-4f1c-83ee-3dfe34006c02]: Sch. 55 para. 15A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_5bc92081-56a2-4d79-90e3-f5fef2c3729b]: Sch. 55 para. 24 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 24 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_5cf8bc3a-b2c2-420d-dfc3-2ffb9caddf44]: Sch. 54 in force at 31.8.2010 for specified purposes by [S.I. 2010/1878](https://www.legislation.gov.uk/uksi/2010/1878), [art. 2](https://www.legislation.gov.uk/uksi/2010/1878/article/2)
[^M_I_5fedcb50-309a-4cfc-f9ec-8b336d82828c]: Sch. 53 in force at 6.10.2011 for specified purposes by [S.I. 2011/2391](https://www.legislation.gov.uk/uksi/2011/2391), [art. 2(c)](https://www.legislation.gov.uk/uksi/2011/2391/article/2/c)
[^M_I_6d05277e-3532-445f-a838-04c4ebb2afa4]: Sch. 55 para. 21 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) [Sch. 55 para. 21](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/21) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_6e0a1813-75f5-4ff8-8785-2cb7575b3b9b]: Sch. 55 para. 6AB in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_6f339918-d088-4182-913e-d4e7756f8941]: Sch. 55 para. 6AA in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_7097fce9-351d-4d5c-b9d6-b71a35e10136]: Sch. 55 para. 16 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 16 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_7152c480-4004-4da7-92e6-7ce02aca8317]: Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_72811f31-2962-42d5-c5a5-45900e99b87d]: Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_77226449-4177-4522-c90f-1828a19d40a7]: Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^M_I_80ad254f-007f-4836-c47f-c71efd9b58fb]: Sch. 54 in force at 1.6.2019 for specified purposes by [S.I. 2019/918](https://www.legislation.gov.uk/uksi/2019/918), [art. 2](https://www.legislation.gov.uk/uksi/2019/918/article/2)
[^M_I_87372816-5746-4a2b-c289-db301e0e8b53]: Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 30(5)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/5)
[^M_I_89d13cbc-5e69-4c6b-e032-c2a7b1a3c8ad]: Sch. 55 para. 6AB in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_9fcca5d1-020a-4dd6-add3-ddb3cbf8c038]: Sch. 56 para. 2A in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 12](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/12) Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by [2016 c. 24](https://www.legislation.gov.uk/ukpga/2016/24), [s. 113(18)](https://www.legislation.gov.uk/ukpga/2016/24/section/113/18) (with [s. 117](https://www.legislation.gov.uk/ukpga/2016/24/section/117))
[^M_I_a0d77484-31cb-4b42-ef48-a3df3e7650a7]: Sch. 53 in force at 31.10.2011 for specified purposes by [S.I. 2011/701](https://www.legislation.gov.uk/uksi/2011/701), [art. 3(1)](https://www.legislation.gov.uk/uksi/2011/701/article/3/1) (with [art. 4](https://www.legislation.gov.uk/uksi/2011/701/article/4))
[^M_I_a3f59680-7893-4dda-b7f9-217899e5ee37]: Sch. 55 para. 15A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_a5385095-b91f-419a-960f-dde68568f6bf]: Sch. 54 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_a9938022-9f99-4141-c2e2-6b2038e97225]: Sch. 53 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_abd2df2e-4b07-4bc7-e7e4-f8bc4161b6c2]: Sch. 53 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_ace61229-871f-4165-e90d-4294b337ebfc]: Sch. 55 para. 6D in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_aff1e480-16e0-4a03-b615-12d3586dc3b2]: Sch. 55 para. 6A in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_b0145e62-b292-426a-a3a7-0ae131457677]: Sch. 54 in force at 1.10.2013 for specified purposes by [S.I. 2013/2472](https://www.legislation.gov.uk/uksi/2013/2472), [art. 2](https://www.legislation.gov.uk/uksi/2013/2472/article/2)
[^M_I_b0a094ee-8d82-4d30-bc54-ee9d49e6fc69]: Sch. 55 para. 6A in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_b3df1818-b2f9-4922-a92e-6060df603ee1]: Sch. 54 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(2)](https://www.legislation.gov.uk/uksi/2014/992/article/3/2)
[^M_I_baf5dfc9-6a8a-413f-d70c-756d936f3158]: Sch. 54 in force at 1.1.2015 for specified purposes by [S.I. 2014/3324](https://www.legislation.gov.uk/uksi/2014/3324), [art. 3](https://www.legislation.gov.uk/uksi/2014/3324/article/3)
[^M_I_c4fabcc3-bfa9-486c-ffe8-c4ca290bc419]: S. 102 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_cb13bd7c-a70c-4663-9d60-f78d13867e5c]: Sch. 55 para. 27 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 27 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_cb25fc3d-90e0-4b35-b9bb-381f7338a543]: Sch. 55 para. 1 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) [Sch. 55 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_cbcde903-6845-481b-e7cc-a45de4f43454]: Sch. 55 para. 6B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_ce60c7ec-f224-415c-a472-d8734e0f3563]: Sch. 53 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_d4f7c2c5-5988-4698-f3d7-7af9df1afd94]: Sch. 55 para. 6C in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_d6be6fe8-68d6-45bb-c73d-019e30835d50]: Sch. 55 para. 6C in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_d845988c-09dd-4394-b483-140827266f3a]: Sch. 55 para. 17B in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(b)](https://www.legislation.gov.uk/uksi/2018/468/article/2/b)
[^M_I_dd60563f-7ae8-4a1e-c3ff-dbeadb4d91e3]: S. 101 in force at 1.4.2015 for specified purposes by [S.I. 2015/974](https://www.legislation.gov.uk/uksi/2015/974), [art. 2](https://www.legislation.gov.uk/uksi/2015/974/article/2)
[^M_I_e4e08237-ccf2-475e-b8ad-dbef9525d4b4]: Sch. 54 in force at 1.2.2013 for specified purposes by [S.I. 2013/67](https://www.legislation.gov.uk/uksi/2013/67), [art. 2](https://www.legislation.gov.uk/uksi/2013/67/article/2)
[^M_I_e5b6cb6e-fb55-439d-a578-0c78de96969a]: Sch. 55 para. 22 in force at 17.7.2013 for specified purposes by [2013 c. 29](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(2)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/2) Sch. 55 para. 22 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/2395/article/2/1/b)
[^M_I_e91412d0-c50b-4686-8fb6-3b850cd26688]: Sch. 54 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_ecb7040f-8169-49c8-904a-317588914647]: Sch. 55 para. 6B in force at 12.2.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 29(3)](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29/3)
[^M_I_ed2e5495-6fde-430c-f533-d92f26e93bd6]: Sch. 55 para. 6D in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_f504cee0-6d3e-4353-e487-1bc22482af7d]: Sch. 53 in force at 6.5.2014 for specified purposes by [S.I. 2014/992](https://www.legislation.gov.uk/uksi/2014/992), [art. 3(1)](https://www.legislation.gov.uk/uksi/2014/992/article/3/1)
[^M_I_f916d4e5-bd4a-4e05-a63d-36037f4ff296]: Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by [Finance Act 2019 (c. 1)](https://www.legislation.gov.uk/ukpga/2019/1), [s. 88(6)](https://www.legislation.gov.uk/ukpga/2019/1/section/88/6)
[^M_I_fb82a6dd-d26c-4abc-8ac9-3e2604e61d61]: Sch. 53 in force at 1.4.2013 for specified purposes by [S.I. 2013/280](https://www.legislation.gov.uk/uksi/2013/280), [art. 2](https://www.legislation.gov.uk/uksi/2013/280/article/2)
[^M_I_fc7ec7cd-3c9f-4a20-dbc0-8a7fec03974a]: Sch. 53 in force at 6.4.2019 for specified purposes by [2019 c. 1](https://www.legislation.gov.uk/ukpga/2019/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31)
[^M_I_fd9e4be0-02a6-4e16-c687-c5461990acd6]: Sch. 53 in force at 1.6.2019 for specified purposes by [S.I. 2019/921](https://www.legislation.gov.uk/uksi/2019/921), [art. 2](https://www.legislation.gov.uk/uksi/2019/921/article/2)
[^M_I_fdb276cd-e00d-4f8b-93ae-60b6deff981c]: Sch. 55 para. 6C(1)-(4)(6)(10) in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by [S.I. 2014/2395](https://www.legislation.gov.uk/uksi/2014/2395), art. 2(1)(b)
[^M_I_fe2b8ade-df8e-4603-f93e-cdb0fb134b7c]: Sch. 54 in force at 6.4.2018 for specified purposes by [S.I. 2018/468](https://www.legislation.gov.uk/uksi/2018/468), [art. 2(a)](https://www.legislation.gov.uk/uksi/2018/468/article/2/a)
[^key-8a0b5e63d75e1d818081e9a27a7f8fb9]: [S. 102](https://www.legislation.gov.uk/ukpga/2009/10/section/102) modified (1.3.2024) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF para. 11A](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11A) (as inserted by [The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128)](https://www.legislation.gov.uk/uksi/2024/128), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/1), [6(4)](https://www.legislation.gov.uk/uksi/2024/128/regulation/6/4) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/2)))
[^key-25560aea493ea013a4f0190aa3d07921]: [Sch. 54 Pt. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/part/2) modified (1.3.2024) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF para. 11B](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11B) (as inserted by [The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128)](https://www.legislation.gov.uk/uksi/2024/128), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/1), [6(4)](https://www.legislation.gov.uk/uksi/2024/128/regulation/6/4) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/2)))
[^key-2e26adf40606d6116e5010166e2a6dfc]: [Sch. 54 Pt. 2A](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/part/2A) modified (1.3.2024) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF para. 11C](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11C) (as inserted by [The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128)](https://www.legislation.gov.uk/uksi/2024/128), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/1), [6(4)](https://www.legislation.gov.uk/uksi/2024/128/regulation/6/4) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/2)))
[^key-de8be76083dc0c3334ebca94cc763b84]: [Sch. 54A Pt. 2](https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/part/2) modified (1.3.2024) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF para. 11D](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11D) (as inserted by [The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128)](https://www.legislation.gov.uk/uksi/2024/128), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/1), [6(4)](https://www.legislation.gov.uk/uksi/2024/128/regulation/6/4) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/2)))
[^M_C_9baf4832-6106-448a-e846-d240409563b6]: [S. 101](https://www.legislation.gov.uk/ukpga/2009/10/section/101) modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF paras. 10](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/10), [11](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11) (as inserted by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a), [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6); [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/5))) (as amended (1.3.2024) by [The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128)](https://www.legislation.gov.uk/uksi/2024/128), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/1), [6(3)](https://www.legislation.gov.uk/uksi/2024/128/regulation/6/3) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2024/128/regulation/1/2))
[^M_C_89f59cdd-8139-4fce-a7f5-3572f29051eb]: [S. 108](https://www.legislation.gov.uk/ukpga/2009/10/section/108) modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [Sch. 9ZF paras. 10](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/10), [12](https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/12) (as inserted by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a), [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6); [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/5)))
[^M_C_d91e662c-a0bc-4fac-b7c0-7c287d73ce77]: Sch. 56 para. 2(c) modified (temp.) (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 11](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/11)
@@ -19306,10 +19316,10 @@
#### Taxable benefit of living accommodation: lease premiums
#### Repayment to those in business in other States
#### Place of supply of services etc
#### Place of supply of services etc
#### Exercise of collective rights by tenants of flats
#### Exercise of collective rights by tenants of flats
@@ -19324,267 +19334,267 @@
#### Taxable commodities ineligible for reduced-rate supply
#### Removal of reduced rate where targets not met
#### Interpretation
#### Short title
#### Short title
#### Short title
### Tax on payments out of discretionary trust taxable as employment income
##### 9A
In the case of a repayment made in consequence of a claim under section 496B of ITA 2007 (relief for payments by discretionary trust taxable as employment income) the repayment interest start date is 31 January next following the end of the tax year to which the claim relates.
### Individuals with relevant income below £150,000 in 2009-10
##### 16A
- (1) This paragraph has effect if the individual's relevant income for the tax year 2009-10 is less than £150,000.
- (2) References in this Schedule to a pre-22 April 2009 pension input amount are to a pre-9 December 2009 pension input amount.
- (3) References in this Schedule to noon on 22 April 2009 are to 9 December 2009.
- (4) Other references in this Schedule to 22 April 2009 (except in paragraph 2) are to 9 December 2009.
- (5) The reference in paragraph 16(2) to 21 April 2009 is to 8 December 2009.
- (6) If the amount arrived at in the case of the individual under sub-paragraph (1) of paragraph 2 for the tax year 2009-10 is less than £150,000, take the steps in that sub-paragraph in relation to the tax year 2007-08 and the tax year 2008-09.
If the result is £150,000 or more for either or both of those earlier tax years the individual's relevant income for the tax year 2009-10 is to be assumed for the purposes of sub-paragraph (1) to be £150,000.
- (7) If there is a scheme the main purpose, or one of the main purposes, of which is to secure that the individual's relevant income for the tax year 2009-10 is less than £150,000, it is to be assumed for the purposes of sub-paragraph (1) to be £150,000.
### Different penalty date for certain PAYE payments
##### 2A
- (1) PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.
- (2) In sub-paragraph (1) “*specified*” means specified in the regulations.
### Payments in connection with life assurance premium relief
##### 9D
In the case of a payment made under paragraph 6(1) of Schedule 14 to ICTA (payment where entitlement to life assurance premium relief has not been given by deduction), the repayment interest start date is 31 January next following the end of the tax year in which the entitlement to relief arose.
##### 6A
- (A1) Information is category 0 information if—
- (a) it involves a domestic matter,
- (b) it involves an offshore matter or an offshore transfer, the territory in question is a category 0 territory and it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax, or
- (c) it involves an offshore matter and it is information which would enable or assist HMRC to assess P's liability to a tax other than income tax, capital gains tax or inheritance tax.
- (1) Information is category 1 information if—
- (a) it involves an offshore matter or an offshore transfer,
- (b) the territory in question is a category 1 territory, and
- (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.
- (2) Information is category 2 information if—
- (a) it involves an offshore matter or an offshore transfer,
- (b) the territory in question is a category 2 territory, and
- (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.
- (3) Information is category 3 information if—
- (a) it involves an offshore matter or an offshore transfer,
- (b) the territory in question is a category 3 territory, and
- (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.
- (4) Information “involves an offshore matter” if the liability to tax which would have been shown in the return includes a liability to tax charged on or by reference to—
- (a) income arising from a source in a territory outside the UK,
- (b) assets situated or held in a territory outside the UK,
- (c) activities carried on wholly or mainly in a territory outside the UK, or
- (d) anything having effect as if it were income, assets or activities of a kind described above.
- (4A) If the liability to tax which would have been shown in the return is a liability to inheritance tax, assets are treated for the purposes of sub-paragraph (4) as situated or held in a territory outside the UK if they are so situated or held immediately after the transfer of value by reason of which inheritance tax becomes chargeable.
- (4B) Information “involves an offshore transfer” if—
- (a) it does not involve an offshore matter,
- (b) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax,
- (c) by failing to make the return, P deliberately withholds the information (whether or not the withholding of the information is also concealed), and
- (d) the applicable condition in paragraph 6AA is satisfied.
- (5) Information “involves a domestic matter” if it does not involve an offshore matter or an offshore transfer.
- (6) If the information which P withholds falls into more than one category—
- (a) P's failure to make the return is to be treated for the purposes of this Schedule as if it were separate failures, one for each category of information according to the matters or transfers which the information involves, and
- (b) for each separate failure, the liability to tax which would have been shown in the return in question is taken to be such share of the liability to tax which would have been shown in the return mentioned in paragraph (a) as is just and reasonable.
- (7) For the purposes of this Schedule—
- (a) paragraph 21A of Schedule 24 to FA 2007 (classification of territories) has effect, but
- (b) an order under that paragraph does not apply to a failure if the filing date is before the date on which the order comes into force.
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9) In this paragraph and paragraph 6AA—
- “*assets*” has the meaning given in section 21(1) of TCGA 1992, but also includes sterling;
- “*UK*” means the United Kingdom, including the territorial sea of the United Kingdom.
### Amount of penalty: real time information for PAYE and apprenticeship levy
##### 6B
Paragraphs 6C and 6D apply in the case of a return falling within item 4 or 4A in the Table.
##### 6C
- (1) If P fails during a tax month to make a return on or before the filing date, P is liable to a penalty under this paragraph in respect of that month.
- (2) But this is subject to sub-paragraphs (3) and (4).
- (3) P is not liable to a penalty under this paragraph in respect of a tax month as a result of any failure to make a return on or before the filing date which occurs during the initial period.
- (4) P is not liable to a penalty under this paragraph in respect of a tax month falling in a tax year if the month is the first tax month in that tax year during which P fails to make a return on or before the filing date (disregarding for this purpose any failure which occurs during the initial period).
- (5) In sub-paragraphs (3) and (4) “*the initial period*” means the period which—
- (a) begins with the day in the first tax year on which P is first required to make a return, and
- (b) is of such duration as is specified in regulations made by the Commissioners,
and for this purpose “*the first tax year*” means the first tax year in which P is required to make returns.
- (6) P may be liable under this paragraph to no more than one penalty in respect of each tax month.
- (7) The penalty under this paragraph is to be calculated in accordance with regulations made by the Commissioners.
- (8) Regulations under sub-paragraph (7) may provide for a penalty under this paragraph in respect of a tax month to be calculated by reference to either or both of the following matters—
- (a) the number of persons employed by P, or treated as employed by P for the purposes of PAYE regulations;
- (b) the number of previous penalties incurred by P under this paragraph in the same tax year.
- (9) The Commissioners may by regulations disapply sub-paragraph (3) or (4) in such circumstances as are specified in the regulations.
- (10) If P has elected under PAYE regulations to be treated as different employers in relation to different groups of employees, this paragraph applies to P as if—
- (a) in respect of each group P were a different person, and
- (b) each group constituted all of P's employees.
- (11) Regulations made by the Commissioners under this paragraph may—
- (a) make different provision for different cases, and
- (b) include incidental, consequential and supplementary provision.
##### 6D
- (1) P may be liable to one or more penalties under this paragraph in respect of extended failures.
- (2) In this paragraph an “*extended failure*” means a failure to make a return on or before the filing date which continues after the end of the period of 3 months beginning with the day after the filing date.
- (3) P is liable to a penalty or penalties under this paragraph if (and only if)—
- (a) HMRC decide at any time that such a penalty or penalties should be payable in accordance with sub-paragraph (4) or (6), and
- (b) HMRC give notice to P specifying the date from which the penalty, or each penalty, is payable.
- (4) HMRC may decide under sub-paragraph (3)(a) that a separate penalty should be payable in respect of each unpenalised extended failure in the tax year to date.
- (5) In that case the amount of the penalty in respect of each failure is 5% of any liability to make payments which would have been shown in the return in question.
- (6) HMRC may decide under sub-paragraph (3)(a) that a single penalty should be payable in respect of all the unpenalised extended failures in the tax year to date.
- (7) In that case the amount of the penalty in respect of those failures is 5% of the sum of the liabilities to make payments which would have been shown in each of the returns in question.
- (8) For the purposes of this paragraph, an extended failure is unpenalised if a penalty has not already been imposed in respect of it under this paragraph (whether in accordance with sub-paragraph (4) or (6)).
- (9) The date specified in the notice under sub-paragraph (3)(b) in relation to a penalty—
- (a) may be earlier than the date on which the notice is given, but
- (b) may not be earlier than the end of the period mentioned in sub-paragraph (2) in relation to the relevant extended failure.
- (10) In sub-paragraph (9)(b) “*the relevant extended failure*” means—
- (a) the extended failure in respect of which the penalty is payable, or
- (b) if the penalty is payable in respect of more than one extended failure (in accordance with sub-paragraph (6)), the extended failure with the latest filing date.
### Cancellation of penalty
##### 17A
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and
- (b) HMRC decide to give P a notice under section 8B withdrawing a notice under section 8 or 8A of that Act.
- (2) The notice under section 8B of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
##### 17B
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 3 in the Table, and
- (b) a request is made under section 12AAA of TMA 1970 for HMRC to withdraw a notice under section 12AA of that Act.
- (2) The notice under section 12AAA of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
### Interaction with other penalties and late payment surcharges
##### 9A
In the application of the following provisions, no account shall be taken of a penalty under this Schedule—
- (a) section 97A of TMA 1970 (multiple penalties),
- (b) paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and
- (c) paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).
#### Taxable benefit of living accommodation: lease premiums
#### Financial assistance scheme
#### Effect of VAT changes on arbitration of rent for agricultural holdings
#### Registered providers of social housing
#### Capital allowances for oil decommissioning expenditure
#### Penalties for failure to make returns etc
#### VAT exemption for gaming participation fees
#### Taxable commodities ineligible for reduced-rate supply
#### Alternative finance investment bonds
#### Interpretation
#### Short title
#### Short title
### Tax on payments out of discretionary trust taxable as employment income
##### 9A
In the case of a repayment made in consequence of a claim under section 496B of ITA 2007 (relief for payments by discretionary trust taxable as employment income) the repayment interest start date is 31 January next following the end of the tax year to which the claim relates.
### Individuals with relevant income below £150,000 in 2009-10
##### 16A
- (1) This paragraph has effect if the individual's relevant income for the tax year 2009-10 is less than £150,000.
- (2) References in this Schedule to a pre-22 April 2009 pension input amount are to a pre-9 December 2009 pension input amount.
- (3) References in this Schedule to noon on 22 April 2009 are to 9 December 2009.
- (4) Other references in this Schedule to 22 April 2009 (except in paragraph 2) are to 9 December 2009.
- (5) The reference in paragraph 16(2) to 21 April 2009 is to 8 December 2009.
- (6) If the amount arrived at in the case of the individual under sub-paragraph (1) of paragraph 2 for the tax year 2009-10 is less than £150,000, take the steps in that sub-paragraph in relation to the tax year 2007-08 and the tax year 2008-09.
If the result is £150,000 or more for either or both of those earlier tax years the individual's relevant income for the tax year 2009-10 is to be assumed for the purposes of sub-paragraph (1) to be £150,000.
- (7) If there is a scheme the main purpose, or one of the main purposes, of which is to secure that the individual's relevant income for the tax year 2009-10 is less than £150,000, it is to be assumed for the purposes of sub-paragraph (1) to be £150,000.
### Different penalty date for certain PAYE payments
##### 2A
- (1) PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.
- (2) In sub-paragraph (1) “*specified*” means specified in the regulations.
### Payments in connection with life assurance premium relief
##### 9D
In the case of a payment made under paragraph 6(1) of Schedule 14 to ICTA (payment where entitlement to life assurance premium relief has not been given by deduction), the repayment interest start date is 31 January next following the end of the tax year in which the entitlement to relief arose.
##### 6A
- (A1) Information is category 0 information if—
- (a) it involves a domestic matter,
- (b) it involves an offshore matter or an offshore transfer, the territory in question is a category 0 territory and it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax, or
- (c) it involves an offshore matter and it is information which would enable or assist HMRC to assess P's liability to a tax other than income tax, capital gains tax or inheritance tax.
- (1) Information is category 1 information if—
- (a) it involves an offshore matter or an offshore transfer,
- (b) the territory in question is a category 1 territory, and
- (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.
- (2) Information is category 2 information if—
- (a) it involves an offshore matter or an offshore transfer,
- (b) the territory in question is a category 2 territory, and
- (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.
- (3) Information is category 3 information if—
- (a) it involves an offshore matter or an offshore transfer,
- (b) the territory in question is a category 3 territory, and
- (c) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax.
- (4) Information “involves an offshore matter” if the liability to tax which would have been shown in the return includes a liability to tax charged on or by reference to—
- (a) income arising from a source in a territory outside the UK,
- (b) assets situated or held in a territory outside the UK,
- (c) activities carried on wholly or mainly in a territory outside the UK, or
- (d) anything having effect as if it were income, assets or activities of a kind described above.
- (4A) If the liability to tax which would have been shown in the return is a liability to inheritance tax, assets are treated for the purposes of sub-paragraph (4) as situated or held in a territory outside the UK if they are so situated or held immediately after the transfer of value by reason of which inheritance tax becomes chargeable.
- (4B) Information “involves an offshore transfer” if—
- (a) it does not involve an offshore matter,
- (b) it is information which would enable or assist HMRC to assess P's liability to income tax, capital gains tax or inheritance tax,
- (c) by failing to make the return, P deliberately withholds the information (whether or not the withholding of the information is also concealed), and
- (d) the applicable condition in paragraph 6AA is satisfied.
- (5) Information “involves a domestic matter” if it does not involve an offshore matter or an offshore transfer.
- (6) If the information which P withholds falls into more than one category—
- (a) P's failure to make the return is to be treated for the purposes of this Schedule as if it were separate failures, one for each category of information according to the matters or transfers which the information involves, and
- (b) for each separate failure, the liability to tax which would have been shown in the return in question is taken to be such share of the liability to tax which would have been shown in the return mentioned in paragraph (a) as is just and reasonable.
- (7) For the purposes of this Schedule—
- (a) paragraph 21A of Schedule 24 to FA 2007 (classification of territories) has effect, but
- (b) an order under that paragraph does not apply to a failure if the filing date is before the date on which the order comes into force.
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (9) In this paragraph and paragraph 6AA—
- “*assets*” has the meaning given in section 21(1) of TCGA 1992, but also includes sterling;
- “*UK*” means the United Kingdom, including the territorial sea of the United Kingdom.
### Amount of penalty: real time information for PAYE and apprenticeship levy
##### 6B
Paragraphs 6C and 6D apply in the case of a return falling within item 4 or 4A in the Table.
##### 6C
- (1) If P fails during a tax month to make a return on or before the filing date, P is liable to a penalty under this paragraph in respect of that month.
- (2) But this is subject to sub-paragraphs (3) and (4).
- (3) P is not liable to a penalty under this paragraph in respect of a tax month as a result of any failure to make a return on or before the filing date which occurs during the initial period.
- (4) P is not liable to a penalty under this paragraph in respect of a tax month falling in a tax year if the month is the first tax month in that tax year during which P fails to make a return on or before the filing date (disregarding for this purpose any failure which occurs during the initial period).
- (5) In sub-paragraphs (3) and (4) “*the initial period*” means the period which—
- (a) begins with the day in the first tax year on which P is first required to make a return, and
- (b) is of such duration as is specified in regulations made by the Commissioners,
and for this purpose “*the first tax year*” means the first tax year in which P is required to make returns.
- (6) P may be liable under this paragraph to no more than one penalty in respect of each tax month.
- (7) The penalty under this paragraph is to be calculated in accordance with regulations made by the Commissioners.
- (8) Regulations under sub-paragraph (7) may provide for a penalty under this paragraph in respect of a tax month to be calculated by reference to either or both of the following matters—
- (a) the number of persons employed by P, or treated as employed by P for the purposes of PAYE regulations;
- (b) the number of previous penalties incurred by P under this paragraph in the same tax year.
- (9) The Commissioners may by regulations disapply sub-paragraph (3) or (4) in such circumstances as are specified in the regulations.
- (10) If P has elected under PAYE regulations to be treated as different employers in relation to different groups of employees, this paragraph applies to P as if—
- (a) in respect of each group P were a different person, and
- (b) each group constituted all of P's employees.
- (11) Regulations made by the Commissioners under this paragraph may—
- (a) make different provision for different cases, and
- (b) include incidental, consequential and supplementary provision.
##### 6D
- (1) P may be liable to one or more penalties under this paragraph in respect of extended failures.
- (2) In this paragraph an “*extended failure*” means a failure to make a return on or before the filing date which continues after the end of the period of 3 months beginning with the day after the filing date.
- (3) P is liable to a penalty or penalties under this paragraph if (and only if)—
- (a) HMRC decide at any time that such a penalty or penalties should be payable in accordance with sub-paragraph (4) or (6), and
- (b) HMRC give notice to P specifying the date from which the penalty, or each penalty, is payable.
- (4) HMRC may decide under sub-paragraph (3)(a) that a separate penalty should be payable in respect of each unpenalised extended failure in the tax year to date.
- (5) In that case the amount of the penalty in respect of each failure is 5% of any liability to make payments which would have been shown in the return in question.
- (6) HMRC may decide under sub-paragraph (3)(a) that a single penalty should be payable in respect of all the unpenalised extended failures in the tax year to date.
- (7) In that case the amount of the penalty in respect of those failures is 5% of the sum of the liabilities to make payments which would have been shown in each of the returns in question.
- (8) For the purposes of this paragraph, an extended failure is unpenalised if a penalty has not already been imposed in respect of it under this paragraph (whether in accordance with sub-paragraph (4) or (6)).
- (9) The date specified in the notice under sub-paragraph (3)(b) in relation to a penalty—
- (a) may be earlier than the date on which the notice is given, but
- (b) may not be earlier than the end of the period mentioned in sub-paragraph (2) in relation to the relevant extended failure.
- (10) In sub-paragraph (9)(b) “*the relevant extended failure*” means—
- (a) the extended failure in respect of which the penalty is payable, or
- (b) if the penalty is payable in respect of more than one extended failure (in accordance with sub-paragraph (6)), the extended failure with the latest filing date.
### Cancellation of penalty
##### 17A
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and
- (b) HMRC decide to give P a notice under section 8B withdrawing a notice under section 8 or 8A of that Act.
- (2) The notice under section 8B of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
##### 17B
- (1) This paragraph applies where—
- (a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 3 in the Table, and
- (b) a request is made under section 12AAA of TMA 1970 for HMRC to withdraw a notice under section 12AA of that Act.
- (2) The notice under section 12AAA of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
### Interaction with other penalties and late payment surcharges
##### 9A
In the application of the following provisions, no account shall be taken of a penalty under this Schedule—
- (a) section 97A of TMA 1970 (multiple penalties),
- (b) paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and
- (c) paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).
#### Taxable benefit of living accommodation: lease premiums
#### Special annual allowance charge etc
#### Information relating to cross-border supplies of services to taxable recipients
#### Registered providers of social housing
#### Blended oil
#### Penalties for failure to make returns etc
#### VAT exemption for gaming participation fees
#### 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
#### Interpretation
@@ -19815,13 +19825,13 @@
- (b) £300.
#### Stamp taxes in event of insolvency
#### Rent to shared ownership
#### Penalties for failure to pay tax
#### Gaming duty
#### Meaning of “gaming machine” and “gaming”
#### Taxable commodities ineligible for reduced-rate supply
#### Landfill tax: prescribed landfill site activities
@@ -20210,3 +20220,7 @@
- (b) section 80C(1) of that Act.
- (2) The late payment interest start date in respect of that amount is the date on which HMRC paid or credited that amount to the person.
#### Penalties for failure to make returns etc
#### Remote bingo etc
2023-09-30
Finance Act 2009
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Finance Act 2009
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Finance Act 2009
2015-11-18
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2015-04-01
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2015-03-26
Finance Act 2009
2015-03-06
Finance Act 2009
2015-02-17
Finance Act 2009
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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
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