Legalize / United Kingdom / Finance Act 2009 / History

Reform history

Finance Act 2009

76 versions · 2009-07-21

2025-09-01

Finance Act 2009

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2025-04-24

Finance Act 2009

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2024-05-24

Finance Act 2009

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2024-03-04

Finance Act 2009

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2024-03-01

Finance Act 2009

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2023-09-30

Finance Act 2009

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2023-09-14

Finance Act 2009

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2023-05-01

Finance Act 2009

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2023-04-01

Finance Act 2009

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2023-03-15

Finance Act 2009

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2023-01-05

Finance Act 2009

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Changes on 2023-01-05

@@ -14974,7 +14974,7 @@

| 16B | Climate change levy | Amount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return |

| 16C | Landfill tax | Amount assessed under section 50(1) of FA 1996 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return |

| 17 | Tax falling within any of items 1 to 6, 9 , 10 or 10A | Amount (not falling within any of items 12 to 15A) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2 | The date falling 30 days after the date by which the amount would have been required to be paid if it had been shown in the return in question |

| 17A | Tax falling within any of items 11D to 11M 11N | Amount assessed under section 12(1) of FA 1994 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return |

| 17A | Tax falling within any of items 11D to 11M11N | Amount assessed under section 12(1) of FA 1994 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return |

| ***AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC*** | ***AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC*** | ***AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC*** | ***AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC*** |

| 18 | Income tax or capital gains tax | Amount payable under section 55 of TMA 1970 | The date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) of TMA 1970 as the date by which the amount must be paid |

| 19 | Income tax or capital gains tax | Amount payable under section 59B(5) or (6) of TMA 1970 | The date falling 30 days after the date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid |

@@ -16338,15 +16338,15 @@

- (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

@@ -16354,25 +16354,25 @@

#### 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

@@ -17588,7 +17588,7 @@

[^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-1d464d4e909a9d072a150876b1eb91aa]: S. 101 applied by S.I. 2009/470 reg. 39(2)(b) (as substituted (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784)](https://www.legislation.gov.uk/uksi/2011/784), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2011/784/regulation/1/2), [8](https://www.legislation.gov.uk/uksi/2011/784/regulation/8))

[^key-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))

@@ -17746,7 +17746,7 @@

[^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-39da5b4bd1e8f23ebec0d9729f553917]: S. 101 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 12](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/12))

[^key-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)

@@ -17866,7 +17866,7 @@

[^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-4bfd71891a655fbb9e73d01b805bf6e6]: S. 101 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by [The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137)](https://www.legislation.gov.uk/nisr/2011/137), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2011/137/regulation/1/2), [7](https://www.legislation.gov.uk/nisr/2011/137/regulation/7))

[^key-4c0dd6f3cc3a32294c6b59f1dd73c79e]: Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by [S.I. 2011/702](https://www.legislation.gov.uk/uksi/2011/702), [art. 3](https://www.legislation.gov.uk/uksi/2011/702/article/3)

@@ -18148,7 +18148,7 @@

[^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-7899c6e3122f626f548064ff58c629a5]: S. 101 applied by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), reg. 10(6) (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by [The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (S.I. 2018/150)](https://www.legislation.gov.uk/uksi/2018/150), [regs. 1](https://www.legislation.gov.uk/uksi/2018/150/regulation/1), [3(c)](https://www.legislation.gov.uk/uksi/2018/150/regulation/3/c))

[^key-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)

@@ -18464,7 +18464,7 @@

[^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-ae2518f5b2d10856e16abd1a4e090809]: S. 101 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 15(2) (as inserted (6.4.2017) by [The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466)](https://www.legislation.gov.uk/uksi/2017/466), [regs. 1](https://www.legislation.gov.uk/uksi/2017/466/regulation/1), [31](https://www.legislation.gov.uk/uksi/2017/466/regulation/31))

[^key-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))

@@ -18764,7 +18764,7 @@

[^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-dd8f8274102d4aa9f251fdcac8127426]: S. 101 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 para. 3](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/3))

[^key-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)

@@ -18968,26 +18968,44 @@

[^key-fe1b96999311f7217de1d24594043984]: Words in s. 45(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 710(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/710/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))

[^M_C_738f549b-adb9-43d5-b8f2-ce664e6f9cbe]: Sch. 56 para. 1 modified (temp.) (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 10(1)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/10/1)

[^M_C_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_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_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_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_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)

@@ -18996,42 +19014,88 @@

[^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_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_700e1185-2017-4623-bdc1-8f2b3282bfbe]: Word in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/4)

[^M_F_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_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 Table 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(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_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_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_903c2572-b42f-47d4-f133-7c89d340aa44]: Words in Sch. 55 para. 1 Table inserted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 7(1)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/7/1)

[^M_F_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_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)

@@ -19040,13 +19104,21 @@

[^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_f1f7c446-475b-4e36-cb6a-72705ae74171]: Words in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by [Finance Act 2013 (c. 29)](https://www.legislation.gov.uk/ukpga/2013/29), [Sch. 34 para. 9(4)](https://www.legislation.gov.uk/ukpga/2013/29/schedule/34/paragraph/9/4)

[^M_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_fe7395d6-870d-484c-f675-fd1398c83125]: 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_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))

@@ -19176,88 +19248,8 @@

[^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_ee10dda4-518f-4f7b-de36-4f5e70a99e5c]: [Sch. 56 para. 1](https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/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_56cc57bf-b4d4-4081-9231-c58194ee404b]: 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(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), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)

[^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)

### Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009

##### 13A

@@ -19272,10 +19264,10 @@

#### Taxable benefit of living accommodation: lease premiums

#### Repayment to those in business in other States

#### Place of supply of services etc

#### Exercise of collective rights by tenants of flats

@@ -19284,15 +19276,15 @@

#### Registered providers of social housing

#### Duties of senior accounting officers of qualifying companies

#### HMRC Charter

#### Taxable commodities ineligible for reduced-rate supply

#### Alternative finance investment bonds

#### Inheritance tax: agricultural property and woodlands relief for EEA land

#### Interpretation

@@ -19536,13 +19528,13 @@

#### Taxable benefit of living accommodation: lease premiums

#### Special annual allowance charge etc

#### Information relating to cross-border supplies of services to taxable recipients

#### Financial assistance scheme

#### Effect of VAT changes on arbitration of rent for agricultural holdings

#### Registered providers of social housing

#### Blended oil

#### Capital allowances for oil decommissioning expenditure

#### Penalties for failure to make returns etc

@@ -19781,15 +19773,15 @@

- (b) £300.

#### Stamp taxes in event of insolvency

#### Penalties for failure to pay tax

#### Gaming duty

#### Meaning of “gaming machine” and “gaming”

#### Landfill tax: prescribed landfill site activities

#### Rent to shared ownership

#### Penalties for failure to make returns etc

#### VAT exemption for gaming participation fees

#### Remote bingo etc

#### Removal of reduced rate where targets not met

### Plastic packaging tax due from unregistered persons

@@ -19809,7 +19801,7 @@

##### 8A

- (1) Paragraphs [8B](#p00190) to [8E](#p00192) apply in the case of a payment of tax falling within any of items 6A, 6C and 11A to 11M11N in the Table which relates to a period of less than 6 months but more than 2 months.

- (1) Paragraphs [8B](#p00190) to [8E](#p00192) apply in the case of a payment of tax falling within any of items 6A, 6C and 11A to 11M 11N in the Table which relates to a period of less than 6 months but more than 2 months.

- (2) But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(d).

@@ -19869,7 +19861,7 @@

##### 8F

- (1) Paragraphs [8G](#p00194) to [8J](#p00196) apply in the case of a payment of tax falling within any of items 6A, 6C and 11A to 11M11N in the Table which relates to a period of 2 months or less.

- (1) Paragraphs [8G](#p00194) to [8J](#p00196) apply in the case of a payment of tax falling within any of items 6A, 6C and 11A to 11M 11N in the Table which relates to a period of 2 months or less.

- (2) But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(d).

@@ -20009,13 +20001,13 @@

- (a) a VAT return required to be made on or before the date on which the relevant VAT return is made has not been made, or

- (b) there is a failure to comply with a requirement imposed under paragraph 4(1A) of Schedule 11 to VATA 1994 ... giving of security).

- (b) there is a failure to comply with a requirement imposed under paragraph 4(1) or (1A) of Schedule 11 to VATA 1994 (production of evidence and giving of security).

- (2) The period referred to in sub-paragraph (1)(b)—

- (a) begins on the date when written notice requiring ... the giving of security is given by HMRC, and

- (b) ends on the date when HMRC receive ... the required security.

- (a) begins on the date when written notice requiring production of evidence or the giving of security is given by HMRC, and

- (b) ends on the date when HMRC receive the required evidence or the required security.

## Schedule 54A

2023-01-01

Finance Act 2009

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2022-12-06

Finance Act 2009

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2022-04-06

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2022-04-01

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2022-02-24

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2022-01-14

Finance Act 2009

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2021-06-10

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2021-04-06

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2020-10-05

Finance Act 2009

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2020-07-22

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2020-05-26

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2019-09-06

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2019-07-11

Finance Act 2009

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2019-07-05

Finance Act 2009

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2019-06-01

Finance Act 2009

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2019-04-06

Finance Act 2009

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2019-02-12

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2018-04-06

Finance Act 2009

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2018-01-25

Finance Act 2009

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2018-01-01

Finance Act 2009

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2017-04-27

Finance Act 2009

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2017-04-06

Finance Act 2009

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2016-09-15

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2016-06-16

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2015-11-18

Finance Act 2009

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2015-04-01

Finance Act 2009

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2015-03-26

Finance Act 2009

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2015-03-06

Finance Act 2009

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2015-02-17

Finance Act 2009

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2015-02-12

Finance Act 2009

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2015-01-01

Finance Act 2009

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2014-12-31

Finance Act 2009

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2014-10-06

Finance Act 2009

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2014-09-11

Finance Act 2009

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2014-08-01

Finance Act 2009

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2014-07-17

Finance Act 2009

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2014-05-06

Finance Act 2009

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2014-04-06

Finance Act 2009

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2014-01-01

Finance Act 2009

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2013-10-01

Finance Act 2009

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2013-07-17

Finance Act 2009

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2013-04-19

Finance Act 2009

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2013-04-01

Finance Act 2009

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2013-03-17

Finance Act 2009

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2013-02-01

Finance Act 2009

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2012-07-17

Finance Act 2009

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2012-07-01

Finance Act 2009

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2012-06-30

Finance Act 2009

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2011-10-31

Finance Act 2009

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2011-10-06

Finance Act 2009

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2011-09-30

Finance Act 2009

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2011-07-19

Finance Act 2009

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2011-04-22

Finance Act 2009

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2011-04-06

Finance Act 2009

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2011-04-01

Finance Act 2009

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2011-01-25

Finance Act 2009

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2010-12-16

Finance Act 2009

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2010-12-10

Finance Act 2009

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2010-08-31

Finance Act 2009

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2010-04-08

Finance Act 2009

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2010-04-06

Finance Act 2009

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2010-04-01

Finance Act 2009

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2010-03-19

Finance Act 2009

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2009-08-13

Finance Act 2009

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2009-07-21

Finance Act 2009

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