Finance Act 2010
[^key-5a774582ac70712a134266db2ac9f549]: Sch. 1 para. 45(14)(a) (aa) substituted for Sch. 1 para. 45(14)(a) (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 130(a) (with Sch. 20); S.I. 2013/423, art. 3, Sch.
[^key-5274a9ac6b65ddbc5a35efd73132bebc]: Words in Sch. 1 para. 45(14)(b) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 130(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch.
[^key-ee2d28481e208a5899fe76dd08d774b9]: Word in Sch. 6 para. 7 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 35 para. 3(a)
[^key-eb2979471fb9a0ac697d27e31bf4ba1c]: Sch. 6 para. 7(i) and word inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 35 para. 3(b)
[^key-275860d6dc660f33847792eccf1260c3]: Sch. 6 para. 21(4) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 17
[^key-071c59e0c0d4b0534bb7f5fda13fdaa1]: Sch. 13 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(f) (with reg. 32)
[^key-01ae7194ff30870eabcee8b7f920ab71]: S. 40 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(f) (with reg. 32)
[^key-a7efc8bdb52491e02c56e88eefcc40c0]: Sch. 6 para. 15(2) omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(e)
[^key-5b1148b97a35630336898e190caff4be]: Words in Sch. 1 para. 44(9)(j) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 172 (with Sch. 5)
[^key-a8e406c009eb66ab449e8cb2d6fa6a38]: S. 7(1) omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 21(b) (with s. 2(3)-(6))
[^key-065d4bd5623ab9b64e20a9cc7904bee5]: Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123
[^key-e586d6cc4e27b661a26a2bbd85d76c20]: Word in Sch. 6 para. 7 omitted (with effect in accordance with s. 116 of the amending Act) by virtue of Finance Act 2015 (c. 11), ss. 115(2), 116(1)
[^key-2609ce1fdce8bb12d68b475d4b4ef60b]: Words in Sch. 6 para. 2(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 125
[^key-9ea2513d3a21e1bad7c25ef4ff973662]: Sch. 6 para. 7(j) and word inserted (with effect in accordance with s. 116 of the amending Act) by Finance Act 2015 (c. 11), s. 115(2)
[^M_F_72919bd0-5b84-4091-bb6e-7cbcd858a894]: Words in Sch. 1 para. 45(15) substituted (29.6.2017 for specified purposes, 3.7.2017 for specified purposes, 31.7.2017 for specified purposes, 3.1.2018 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 (S.I. 2017/701), reg. 1(2)(3)(4)(6), Sch. 4 para. 13 (with reg. 7)
[^key-fd155571fabc6f27f67de7fe05483409]: S. 6 repealed (15.3.2018) by Finance Act 2018 (c. 3), s. 41(6)(e)
[^key-4dc4c0c288e1f5a10d4e0e21345c6962]: Sch. 6 para. 2(1)(b) and word omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(a)
[^key-38cb9e6e287125712e067540d37d4fea]: Sch. 6 para. 2(3)-(5) omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(b)
Rate of bingo duty
Sale of lessors: consortium relationships
Charities and community amateur sports clubs: definitions
Foreign currency bank accounts
Unauthorised unit trusts
Close companies: release of loans to participators etc
Information
Insurance premium tax: separate contracts
Reversionary interests of purchaser or settlor etc in relevant property
SDRT: depositary receipt systems and clearance services systems
SDLT: partnerships
Zero and low emission vehicles
Cars with CO2 emissions figure
Subsidised meals for employees: salary sacrifice etc
Small profits rates and fractions for financial year 2010
Annual investment allowance
Relief for first-time buyers
Rates of tobacco products duty
Fuel duties: rates and rebates from April 2010
Fuel duties: further changes in rates and rebates
Standard rate of landfill tax
Rate of aggregates levy
Rate of bingo duty
Rates of gaming duty
Sideways relief etc
Sale of lessors: consortium relationships
Charities and community amateur sports clubs: definitions
Foreign currency bank accounts
Transactions in securities
Close companies: release of loans to participators etc
Risk transfer schemes
Information
Insurance premium tax: separate contracts
Reversionary interests of purchaser or settlor etc in relevant property
SDRT: depositary receipt systems and clearance services systems
SDLT: partnerships
Zero and low emission vehicles
Cars with CO2 emissions figure
Subsidised meals for employees: salary sacrifice etc
Sale of lessors: election out of charge
Alcoholic liquor duties: power to amend definition of “cider”
Interpretation
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