Finance Act 2011

[^key-8280eb7ab004f62a0dc1952d7211de56]: Words in Sch. 23 para. 45(4) substituted (1.1.2013) by The European Administrative Co-Operation (Taxation) Regulations 2012 (S.I. 2012/3062), regs. 1(1), 6(2)

[^key-a18fe49276e2a4f50b30d37daa36988c]: Sch. 20 omitted (26.3.2013 retrospective) by virtue of Finance Act 2013 (c. 29), Sch. 42 para. 1(2)(a)(3)

[^key-7679fa0f338e4f15b0c43fc240dd5bb7]: S. 78(3) omitted (26.3.2013 retrospective) by virtue of Finance Act 2013 (c. 29), Sch. 42 para. 1(2)(a)(3)

[^key-82c340791fbb7e91c09dd3323798db9d]: Words in Sch. 16 para. 90(2)(a) inserted (26.3.2013 retrospective) by Finance Act 2013 (c. 29), s. 50(3)(a)(5)

[^key-a742f46f8302df887a76b42cd2695c3f]: Words in Sch. 16 para. 98(2)(a) inserted (26.3.2013 retrospective) by Finance Act 2013 (c. 29), s. 50(3)(c)(5)

[^key-2f0e8ddb52cf02596d8a518c37d16eed]: Words in Sch. 19 para. 33(4) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 15(4)

[^key-b97dc0117c557eac36269514437981d9]: Words in Sch. 19 para. 38(3)(a) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 15(5)(a)

[^key-a44367c1dd413d691bba45b49e28373d]: Words in Sch. 19 para. 38(3)(b) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 15(5)(b)

[^key-a8ea5bff817581ef07092b71a6818863]: Words in Sch. 19 para. 70(1) omitted (1.4.2013) by virtue of The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636) , art. 1(2) , Sch. para. 15(6)(a)(i)

[^key-832b3f56bbc8896157c391129c159fec]: Words in Sch. 19 para. 70(1) inserted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636) , art. 1(2) , Sch. para. 15(6)(a)(iii)

[^key-a4836bad1237dbd42aa3e32451d4664a]: Words in Sch. 19 para. 70(2) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636) , art. 1(2) , Sch. para. 15(6)(b)

[^key-31509a75c1b333287d662d1ff882829a]: Words in Sch. 19 para. 37(2) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 134(2) (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-6b05d803aed0e07daff72ee5fec8ceae]: Words in Sch. 19 para. 81(1)(b) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636) , art. 1(2) , Sch. para. 15(7)

[^key-0708a9c1ee36b86742c4713c1c3c46d8]: Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

[^key-cd28db6a5ce9b7e39be1d0ad370bb423]: Sch. 18 paras. 15-17 inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 47(3)

[^key-9d3006b965209fd7c4c67eb181bd3c09]: Word in Sch. 19 Pt. 7 cross-heading inserted (with effect in accordance with s. 204(5)-(7) of the amending Act) by Finance Act 2013 (c. 29) , s. 204(4)(b)

[^key-461f3334f7fc829ab528961a6249b812]: Sch. 19 para. 69A and cross-heading inserted (with effect in accordance with s. 204(5)-(7) of the amending Act) by Finance Act 2013 (c. 29) , s. 204(3)

[^key-113193cb4c147e361b5264db644c71e8]: Sch. 23 para. 13A and cross-heading inserted (with application in accordance with s. 228(2) of the amending Act) by Finance Act 2013 (c. 29) , s. 228(1)

[^key-fb9a0d9c4464a654b227688677cc55a9]: S. 11(11) repealed (17.7.2013) by Finance Act 2013 (c. 29), Sch. 1 para. 5(4) (with Sch. 1 para. 5(5)(6))

[^key-45a8950deb2ec902221675b6b4f07a56]: Sch. 18 para. 14(2) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 47(2)(a)

[^key-82c3b1ace6eb8ff900776715849469cd]: Sch. 18 para. 14(15)-(17) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 47(2)(a)

[^key-44bb89316ce042ddb62e425a63afad50]: Sch. 16 para. 90(3)(b) omitted (with effect in accordance with s. 50(6) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 50(3)(b)

[^key-77c49f7787a49fb714df45bb5a3b734c]: Sch. 16 para. 98(3)(b) omitted (with effect in accordance with s. 50(6) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 50(3)(d)

[^key-adc32fcca0c5a02bc85dc32c39c83099]: Words in Sch. 19 para. 3 inserted (with effect in accordance with s. 204(5)-(7) of the amending Act) by Finance Act 2013 (c. 29), s. 204(4)(a)

[^key-36090f7abf9a93e8a7c1cb5e9287c906]: Words in Sch. 19 para. 46(b) inserted (with effect in accordance with s. 204(5)(7) of the amending Act) by Finance Act 2013 (c. 29), s. 204(2)

[^key-e5dec03d13f820d4cfd9956ef76009b8]: Sch. 18 para. 14(1A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013 (S.I. 2013/1740), regs. 1(1), 2(2)

[^key-718de7f61a5c35f98443e5e35f297d64]: Sch. 18 para. 14(4A)-(4E) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013 (S.I. 2013/1740), regs. 1(1), 2(3)

[^key-90a0ada89230c9bf36156ab83377877f]: Sch. 18 para. 14(13)-(14D) substituted for Sch. 18 para. 14(13)(14) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013 (S.I. 2013/1740), regs. 1(1), 2(4)

[^key-01e9c651ee9834bd1e787c3781192740]: Sch. 18 para. 14(19) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013 (S.I. 2013/1740), regs. 1(1), 2(5)

[^key-b5caaf9726f716c248aaf3cdd1ffcc01]: Words in Sch. 19 para. 7(2) added (1.1.2014 retrospective) by Finance Act 2014 (c. 26) , s. 119(3)(c) (5)

[^key-ac678be9ad16023f67085dc03021781d]: Word in Sch. 19 para. 12(8)(a)(iv) inserted (1.1.2014 retrospective) by Finance (No. 2) Act 2015 (c. 33), s. 20(2)(a)(i)(8)

[^key-261a95a665ae1d136ec582c381b21287]: Sch. 13 paras. 22-24 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, 29 para. 49

[^key-e94468c1ff8045f029af6f984fe2b53e]: Words in Sch. 19 para. 70(1) inserted (1.1.2014 retrospective) by Finance (No. 2) Act 2015 (c. 33) , s. 20(3)(a) (8)

[^key-e29218846fbda344f93fb24db9e2925a]: Words in Sch. 19 para. 70(2) omitted (1.1.2014 retrospective) by virtue of Finance (No. 2) Act 2015 (c. 33) , s. 20(3)(b) (8)

[^key-2d84800296965178472c5f12757b5101]: Sch. 19 para. 70(2A) inserted (1.1.2014 retrospective) by Finance (No. 2) Act 2015 (c. 33) , s. 20(3)(c) (8)

[^key-a3afd5c5370df3c60f114b12a73afc1e]: Words in Sch. 19 para. 72(3)(a) substituted (1.1.2014 retrospective) by Finance (No. 2) Act 2015 (c. 33), s. 20(4)(8)

[^key-4994ae50a31ffc1c2770e279fa151496]: Words in Sch. 19 para. 78(1)(c)(ii) substituted (1.1.2014 retrospective) by Finance (No. 2) Act 2015 (c. 33), s. 20(6)(8)

[^key-04f332c979e7d66f345659e9282650e1]: Words in Sch. 19 para. 80(1)(c)(ii) substituted (1.1.2014 retrospective) by Finance (No. 2) Act 2015 (c. 33), s. 20(7)(8)

[^key-5b58b65c43f7b2cd99e55bdcb8a71150]: Words in Sch. 25 para. 5(3) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 75

[^key-90a82a9c81c8b0af5ed56a75aa7a3978]: Sch. 19 para. 38A inserted (with effect in accordance with Sch. 26 para. 10(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 10(1) (with Sch. 26 para. 13)

[^key-6ee94ae8c3ac0847dd9f1531aa3b3d5e]: Sch. 19 para. 76A inserted (with effect in accordance with Sch. 26 para. 11(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 11(1) (with Sch. 26 para. 13)

[^key-1b0a6615441e0ca95420bc423f21d708]: Words in Sch. 19 para. 29(8) omitted (with effect in accordance with Sch. 26 para. 8(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 26 para. 8(3) (with Sch. 26 para. 13)

[^key-7a2b61499c48132a11bd9dd31233918b]: Words in Sch. 19 para. 29(9) omitted (with effect in accordance with Sch. 26 para. 8(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 26 para. 8(4) (with Sch. 26 para. 13)

[^key-70edd62be6cfd2383b08f10e3373710e]: Sch. 19 para. 29(4)-(6) omitted (with effect in accordance with Sch. 26 para. 8(5) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 26 para. 8(2) (with Sch. 26 para. 13)

[^key-56d6856377d0c87ee18978c2c6b81020]: Sch. 18 para. 4(2) omitted (with effect in accordance with s. 42(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 42(3)

[^key-f937493a1536d327a1ca8ed9523b1a07]: Words in Sch. 19 para. 27(2)(c) substituted (with effect in accordance with Sch. 26 para. 7 of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 6(a) (with Sch. 26 para. 13)

[^key-7b61bd00b60358977e09f6c76e101124]: Sch. 19 para. 27(6) substituted (with effect in accordance with Sch. 26 para. 7 of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 6(b) (with Sch. 26 para. 13)

[^key-4996c50ad83017dff3859c84651c68bb]: Sch. 19 para. 30(2)-(4) substituted for Sch. 19 para. 30(2) (with effect in accordance with Sch. 26 para. 9(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 9(2) (with Sch. 26 para. 13)

[^key-e30ab3d8813b06e8846c67865122d349]: Sch. 19 para. 75(3) inserted (with effect in accordance with Sch. 26 para. 11(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 11(2) (with Sch. 26 para. 13)

[^key-3a862ebf20abaab89f1758c664b81bee]: Word in Sch. 19 para. 77 substituted (with effect in accordance with Sch. 26 para. 11(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 11(3) (with Sch. 26 para. 13)

[^key-76c666bc421c2fc5cff1792f87ecbadc]: Word in Sch. 19 para. 81(1)(b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 26 para. 12 (with Sch. 26 para. 13)

[^key-d5ef4bf8774b266018c304c0773a86d2]: Sch. 19 para. 81(1)(d) and word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 26 para. 12 (with Sch. 26 para. 13)

[^key-4489b75916d91720e25b81f5a118b6c8]: Sch. 16 para. 35(2)(c) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(a)

[^key-959fa460b755a7b3ec84c7bd53b56fc9]: Sch. 16 para. 35(3) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(a)

[^key-563d82496855f0366f47ae8cc8c12906]: Sch. 16 para. 41(5) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 17(5)

[^key-c3137584d80833513ac847ca4354a879]: Sch. 16 para. 42(2)(c) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(a)

[^key-0290f98c46cd1101cb48b63d92edfbb6]: Sch. 16 para. 45 omitted (with effect in accordance with Sch. 1 para. 66(3) of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 66(2)(b)

[^key-c868cf68438865e1d531054f1021b78b]: Words in Sch. 16 para. 87 substituted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 52

[^key-e7add75ecc211dedea23183814b77d2a]: Words in Sch. 16 para. 95 substituted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 52

[^key-2b2c3ffd7f056c20fd77558e659be05e]: Sch. 18 para. 6(2) omitted (with effect in accordance with Sch. 1 para. 74(6) of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 74(5)

[^key-d61ee57beea85301448fcd3ad6d6221a]: Sch. 18 para. 7 omitted (17.12.2014) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 75(2)

[^key-44827364cf973db2133b6938faac1e52]: Sch. 23 para. 45(1)(ca) inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 105(1)

[^key-4b0cf05446374948f1b0ebb6eb718bcd]: Words in Sch. 19 para. 7(2) substituted (1.4.2015) by Finance Act 2015 (c. 11) , s. 76(3)(b) (4)

[^key-2fc63513c87fbfffa304b5cfb80bfb79]: Words in Sch. 19 para. 7(2) added (1.4.2015) by Finance Act 2015 (c. 11) , s. 76(3)(c) (4)

[^key-d1f6a694f74591919ef324cb707d42c1]: Sch. 16 para. 1(3) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

[^key-c4f182deed57edc19787a7cbdca665e5]: Sch. 16 para. 8(12) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

[^key-b220934cf94daa0e9ea79e6a1387cba7]: Sch. 16 para. 11(3) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

[^key-a90a3e071722e5b201534473c073d410]: Sch. 16 para. 10 omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

[^key-96bdcd81653e44bef9c042305bbc6790]: Sch. 16 para. 18(12) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

[^key-d2bb003a1c2d06997a4b4baf766f0731]: Sch. 16 para. 20 omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

[^key-c7cbca106f82fac06f25ae4f02d394a6]: Sch. 16 para. 81(3) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)

[^key-57f40b3bc1a11a152e4553a71661d02d]: Word in Sch. 19 para. 12(8)(b)(iv) inserted (1.1.2014 retrospective) by Finance (No. 2) Act 2015 (c. 33), s. 20(2)(b)(i)(8)

[^key-58bc95189d8c9103e044052f9a24d14d]: Sch. 16 para. 33(3)(c) omitted (with effect in accordance with s. 21(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 21(9)(a)

[^key-9bedebee4273bb706f349e554ca41272]: Sch. 16 para. 33(4) omitted (with effect in accordance with s. 21(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 21(9)(b)

[^key-3961b6e1f7346ea5465b7a18236b2f0d]: Sch. 16 para. 42(2)(b) omitted (with effect in accordance with s. 22(12) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 22(11)(a)

[^key-9546b781a50a966047863322ab91fb2c]: Sch. 16 para. 42(4) omitted (with effect in accordance with s. 22(12) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 22(11)(a)

[^key-f6f1177327619d5813b17cb008f9a0a9]: Words in Sch. 19 para. 7 cross-heading substituted (1.1.2016) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 1(2)(d)(3) (with Sch. 2 para. 1(5))

[^key-c9f319cce6a9822bc86ac90981570eaf]: Words in Sch. 19 para. 7(1) substituted (1.1.2016) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 1(2)(a)(3) (with Sch. 2 para. 1(5))

[^key-aa77c7ccdfd469731ef83b81890eb8e5]: Words in Sch. 19 para. 7(2) substituted (1.1.2016) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 1(2)(b)(3) (with Sch. 2 para. 1(5))

[^key-8d3003f7d5abf0f143f431b95fd4c63e]: Words in Sch. 19 para. 7(2) added (1.1.2016) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 1(2)(c)(3) (with Sch. 2 para. 1(5))

[^key-2c3386ab2c9d1b0e0ec5a71bc8506a6c]: Words in Sch. 23 para. 25(a) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 13

[^key-4a6bcc9abf3eb243d6bb49707dcd46fd]: Sch. 23 applied (16.6.2016) (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), regs. 1(1), 43(1)

[^key-f2dae7bb75b87c03f9464973ac80a6b6]: Sch. 23 paras. 13B, 13C and cross-headings inserted (with application in accordance with s. 176(2) of the amending Act) by Finance Act 2016 (c. 24), s. 176(1)

[^key-2a549a513a44720d15761f4480fcbf44]: S. 40(6)(a) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 27(4)

[^key-dc00ff481581c818b4cf10eaa861687a]: Words in Sch. 2 para. 59(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 18(5)

[^key-ee133dea97959dc1be42b2d459f54c42]: Sch. 2 para. 59(2A)(2B) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 18(6)

[^key-28032571701445c415d643748b335e6d]: Sch. 2 para. 59(5) inserted (with effect in accordance with s. 18(10) of the amending Act) by Finance Act 2016 (c. 24), s. 18(7)

[^key-acaea693ca470cd14e934a14ddde00a4]: Sch. 2 para. 64 omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 18(8)

[^key-d81131f3075108005d5a03f587b3bb00]: Sch. 16 para. 28(2)(a) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-ad5ce7b9f3d83c4f27e279377e106d14]: Sch. 16 para. 40 omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-226e9ddfaae00c8f716d0210edca6d47]: Sch. 16 para. 42(3) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-b10eec8a7883a051b9469f57a3b0efbc]: Sch. 16 para. 63 omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-798fa943c51e414be64390f4239ffa67]: Sch. 16 para. 77(4) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-1dcc44a8030476d0004844fc4a21fed0]: Sch. 16 para. 81(2) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-f69c2762a04aa5b744e65f421e0f5508]: Sch. 16 para. 81(4)(b) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-a7c26bb089c86cdfc80781c5bb70fe08]: Sch. 16 para. 83 omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)

[^key-d60829c581d78fc93621dce4a77c933a]: Word in Sch. 19 para. 73(1)(j) omitted (with effect in accordance with s. 56(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 56(11) (with s. 56(14))

[^key-edc505864d35e3c86fe8be1ca9e66844]: Sch. 19 para. 73(1)(l) and preceding word inserted (with effect in accordance with s. 56(13) of the amending Act) by Finance Act 2016 (c. 24), s. 56(11) (with s. 56(14))

[^key-1f621c38d702dad4dbe359cf51e7c5a9]: Sch. 19 para. 73(1A)(1B) inserted (with effect in accordance with s. 56(13) of the amending Act) by Finance Act 2016 (c. 24), s. 56(12) (with s. 56(14))

[^key-7e7e3609902b777bda201edd187777de]: Word in Sch. 23 para. 38(1)(c) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(a)

[^key-39281077c9cf011172d346d3227e9c59]: Word in Sch. 23 para. 38(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(a)

[^key-5eb3b36f51b9db043dd439b4d4500939]: Sch. 23 para. 38(3)(4) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(b)

[^key-9884e533c3ecdac051784cd7510c1a11]: Words in Sch. 23 para. 38(5) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(c)

[^key-ad83f15117f02fef35082638a296dd0f]: Words in Sch. 23 para. 39(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(a)

[^key-84832f3668218519a17093e0affe3d38]: Words in Sch. 23 para. 39(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(b)

[^key-2ceb74e68a7146bb39dcaf569c5df704]: Sch. 23 para. 39(3) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 177(3)(c)

[^key-3ae0c464fadb38362d5f868963177194]: Words in Sch. 23 para. 40(2)(a) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 177(4)

[^key-cc341da5d8e411a44fee3fb8d615cf43]: Sch. 23 para. 36(1): Sch. 24 para. 36 renumbered as Sch. 24 para. 36(1) (15.9.2016) by Finance Act 2016 (c. 24), s. 177(5)

[^key-0ac60e3c7b993cc5177c944bdce223ab]: Sch. 23 para. 36(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(5)

[^key-c5f2ffdb34856bfc9eb3e638263491aa]: Sch. 23 para. 64(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 69(a)

[^key-aef02333453ad37e93a04f40060d9ea0]: Sch. 26 para. 1(2)(a)(i) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 69(b)

[^key-f09e175fe9d4913a9998a22794913961]: Sch. 19 para. 31(4) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Bank Levy (Amendment of Schedule 19 to the Finance Act 2011) Regulations 2016 (S.I. 2016/874), regs. 1(1), 3

[^key-b9fed010b7e0eb51593083131f68949f]: Words in Sch. 19 para. 70(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Bank Levy (Amendment of Schedule 19 to the Finance Act 2011) Regulations 2016 (S.I. 2016/874), regs. 1(1), 4(1)(a)

[^key-550eb2ea3659b17d558924449a96e4d1]: Words in Sch. 19 para. 70(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Bank Levy (Amendment of Schedule 19 to the Finance Act 2011) Regulations 2016 (S.I. 2016/874), regs. 1(1), 4(1)(b)

[^key-254d927dcfe78a2dcb03686d5f629437]: Sch. 19 para. 70(4) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Bank Levy (Amendment of Schedule 19 to the Finance Act 2011) Regulations 2016 (S.I. 2016/874), regs. 1(1), 4(2)

[^key-83b861bd21701cbbcab6d1e6c2a3324f]: Sch. 19 para. 26 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Bank Levy (Double Taxation Relief) (Single Resolution Fund Levy) Regulations 2016 (S.I. 2016/1212), regs. 1(1), 7(5)

[^key-ea86a68d30fb4644296c3cc67bd2dc72]: Words in Sch. 19 para. 7(2) added (1.1.2017) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 2(2)(b)(3)

[^key-74aac1cd21f6eb0c47350f78c4ca87ae]: Words in Sch. 2 para. 59(2) inserted (with effect in accordance with Sch. 6 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 12(3)

[^key-250c31c02e867b97a2647f4589411ed9]: Words in Sch. 2 para. 59(1)(f) inserted (with effect in accordance with Sch. 6 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 12(2)

[^M_F_0ec18be8-477c-40d5-eb66-0bd5f94478a4]: Words in Sch. 19 para. 73(1)(j) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 173 (with Sch. 5)

[^key-0e3f8ee36211bf1ad5851c52cffca38b]: Sch. 23 para. 13D and cross-heading inserted (with application in accordance with s. 69(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 69(1)

[^key-d236f55dc908b8690c0b6f5ad6fab255]: Sch. 13 para. 30 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(b)

[^key-832c6b650b0e29ad0ed5d9995aec7050]: Words in Sch. 2 para. 59(1)(a) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 47

[^key-769f6c0e18bf88839b02bbc4a4dd838d]: Words in Sch. 23 para. 19(1)(b) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 15(a) (with regs. 7(4), 9(1))

[^key-2b718764984fa880757440bcc162946c]: Words in Sch. 23 para. 20(a) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 15(b) (with regs. 7(4), 9(1))

[^key-374802c2350219a6254339de8412b355]: Words in Sch. 19 para. 7 added (1.1.2018) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 3(2)(b)(3)

[^key-4db91c49e34e3e197bc6c421fc480676]: Words in Sch. 23 para. 47 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 15

[^key-3ff1dd10f5e3c522593520c64a676115]: Sch. 19 paras. 15-15Z5 and cross-headings substituted for Sch. 19 paras. 15-23 (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2

[^key-f454897cf6b96b4e307dfe1c5636e5c7]: Sch. 19 paras. 27A-27D inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 7

[^key-59baf24c1fedc88ace1d0bea852da29b]: Sch. 19 para. 53A inserted (with effect in accordance with Sch. 9 para. 36 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 19

[^key-739bd4dcff621850db2148f0095cc99b]: Sch. 19 para. 55A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 9 para. 21

[^key-270a8d7e4d656feae4fe199b7bead095]: Sch. 19 para. 4(5)-(7) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 22

[^key-dc1db1574e39e5aa6c8a0c34fd9259df]: Sch. 19 para. 12(7)(b) and preceding word omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 23

[^key-d56c470ef1eb8013dd195f456d2e7acc]: Words in Sch. 19 para. 13(4) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 24(b)

[^key-e151874f23503ef4a452897b81867606]: Words in Sch. 19 para. 13(4) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 24(c)

[^key-d1e945da59b3edbbc3c77fcce3d42ad5]: Words in Sch. 19 para. 13(2)(b)(i) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 24(a)

[^key-7422135ae4dab12acceb43253a295023]: Sch. 19 para. 14(2) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 25

[^key-247dc81e4f0bc5294ee957fe10410ba3]: Words in Sch. 19 para. 24(1) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 3

[^key-69dc387fd56b54d445aa7e1153e1cbc9]: Words in Sch. 19 para. 24(2)(a) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 26(a)

[^key-e05bf76b49bb196cd3845b163af55d44]: Sch. 19 para. 24(2)(b)(ii) and word omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 26(b)

[^key-e754772ed229921c41a107e73eff3b01]: Sch. 19 para. 25(1A)-(1C) inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 4(4)

[^key-019f1b327b2a248e10c14923f3188f66]: Words in Sch. 19 para. 25(1) inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 4(2)

[^key-4169601b6711d53c0270fa832ba7677d]: Words in Sch. 19 para. 25(1)(c) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 4(3)

[^key-9537dbfa7277e7cd5d66bb767761aafb]: Sch. 19 para. 25(2) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 4(5)

[^key-2a20e18ec679003e3b227a7774e264a7]: Words in Sch. 19 para. 25(3)(d) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 4(6)

[^key-e157d202330665a4e4a06b1d7f05c766]: Sch. 19 para. 25(8) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 4(7)

[^key-bc96d9a6410d0eda248eb884c22890be]: Sch. 19 para. 25(13) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 4(8)

[^key-2c6be6b49a898409f3ef320f62017bcd]: Words in Sch. 19 para. 26(4) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 5

[^key-9344a33d6410d3a00ea85f430584cae3]: Sch. 19 para. 27(5A) inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 6(6)

[^key-2a25540f9756ffbb5911143418322aea]: Words in Sch. 19 para. 27(2) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 6(2)(a)

[^key-c9a356b97bd6f3c013a751d2f8476760]: Words in Sch. 19 para. 27(2)(b) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 6(2)(b)

[^key-9b06f73d149c06067b32972039310dce]: Words in Sch. 19 para. 27(2)(b) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 17(2)

[^key-5250144a55b827245766035edd2304b8]: Sch. 19 para. 27(2)(c)(i) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 6(2)(c)

[^key-190c6f8b04a1f23f1d6ddce85ae3671f]: Sch. 19 para. 27(3)(b) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 6(3)

[^key-71026858ecdd209cf808d1394d5df1ea]: Words in Sch. 19 para. 27(5) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 6(4)

[^key-2a09b66b6a40450a2ad1107d74657d3a]: Sch. 19 para. 27(5)(a)-(c) substituted for Sch. 19 para. 27(5)(a)(b) (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 6(5)

[^key-eb0f2ddefa1f43864b555b3613bc4973]: Words in Sch. 19 para. 30(2) inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 9

[^key-d176184e945ea0d92cddfe9b2e63132e]: Words in Sch. 19 para. 35(2) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 27(a)

[^key-801fa70ccb083e93ad240ea2f5f04d25]: Sch. 19 para. 35(3) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 27(b)

[^key-031b280b0e2bc0189be997f3697f5fb9]: Words in Sch. 19 para. 36(2) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 28(a)

[^key-305734fb8a9931bfbace9bb4500f3663]: Sch. 19 para. 36(3) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 28(b)

[^key-2550f7faaf4f0fe4e785c31ad636a6d3]: Words in Sch. 19 para. 40(1) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 10

[^key-4ce1938928bb56e54ea157710fd2380f]: Sch. 19 para. 42(8)(b)(c) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 29(a)

[^key-3d45ad0edf5c45e09ba58e3faa0dfd01]: Sch. 19 para. 42(9)(10) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 29(b)

[^key-e979d1d88c3c484d0b88700bb3885b5c]: Sch. 19 para. 43 omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 17(1)

[^key-8b1665c617aac8dd8466547b1f15bfbc]: Sch. 19 para. 44 omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 17(1)

[^key-b70ff1c766dd49b2b645144d08337588]: Words in Sch. 19 para. 47(11) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 11(2)

[^key-8a1072474f128e3fe281554ce3ca54eb]: Word in Sch. 19 para. 47(14) inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 11(3)(a)

[^key-f8e2cb0cf7150e2bf0ba41255c2d5502]: Sch. 19 para. 47(14)(a)-(c) substituted for Sch. 19 para. 47(14)(a)(b) (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 11(3)(b)

[^key-7a6a1a30bf74159cf986cc2eeda1a9b1]: Sch. 19 para. 53(2A) inserted (with effect in accordance with Sch. 9 para. 36 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 18

[^key-e2fbfbbf396ff8d76cb8e54983356c34]: Words in Sch. 19 para. 53(4)(a) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 12(a)

[^key-4fe671891b1a93b522f7a6ff479a9adc]: Sch. 19 para. 53(4)(b) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 12(b)

[^key-87dcc1319b26e0852f0ec2b30d87c07b]: Sch. 19 para. 53(4)(c) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 12(c)

[^key-75bf13d101c096740a56000ac4f3e05f]: Words in Sch. 19 para. 53(4)(d) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 12(d)

[^key-c3bf7e9b0ab76d6ee42afe79dc36c0a7]: Sch. 19 para. 54(3A)(3B) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 9 para. 20(4)

[^key-3779aefc48221cc552b47489972bfd32]: Sch. 19 para. 54(6A)(6B) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 9 para. 20(5)

[^key-e82e097a5b85008aa81d6edca13e0adc]: Words in Sch. 19 para. 54(3) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 9 para. 20(3)(a)

[^key-dd0e6dbadf753523c0b5b8db2361e930]: Words in Sch. 19 para. 54(3) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 9 para. 20(3)(b)

[^key-4355703f275ad989c10cc1a55370b349]: Sch. 19 para. 54(3)(c)(d) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 9 para. 20(2)

[^key-ee25fe0d59e36f3eee7446f7803f21cf]: Words in Sch. 19 para. 54(5)(c)(i) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 13(2)(a)

[^key-0f6340e0a322e5e4c71a6ab8bf1b9c12]: Words in Sch. 19 para. 54(5)(c)(ii) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 13(2)(b)(i)

[^key-711b2bbabd8484683bb9a1ef6c155d8d]: Words in Sch. 19 para. 54(5)(c)(ii) substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 13(2)(b)(ii)

[^key-adf37d93347e1c9a9c296e383f4bae9e]: Word in Sch. 19 para. 54(6) inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 13(3)(a)

[^key-b52d710e11c8d0cac56d51214a8d465f]: Sch. 19 para. 54(6)(a)-(c) substituted for Sch. 19 para. 54(6)(a)(b) (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 13(3)(b)

[^key-08879ebcbde870b7bb7a72362e2abd59]: Words in Sch. 19 para. 54(7) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 9 para. 20(6)

[^key-9f32c908b841463d02f4e4c617932a33]: Words in Sch. 19 para. 70 inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 14(2)

[^key-5076163d51c943de2faccf2a399e5564]: Words in Sch. 19 para. 70 inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 14(3)

[^key-0c23a532b34e742a3e2d2a04561ebbb9]: Words in Sch. 19 para. 70 inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 14(4)

[^key-25f12ee3ef5b2195d846a587b64e43d9]: Words in Sch. 19 para. 70 inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 14(5)

[^key-7fbc2ae71c8813fe0bb32c0f8d6cc975]: Words in Sch. 19 para. 70 inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 14(6)

[^key-3d5323ec0ac241df859f5223e7a67ec2]: Words in Sch. 19 para. 70 substituted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 14(7)

[^key-4f65ee7c7cf71ee707672560f6f725b6]: Words in Sch. 19 para. 70 omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 14(8)

[^key-332288cc1b7c53d980acaf65d027a43e]: Words in Sch. 19 para. 70 omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 30(a)

[^key-28e7f435db1a321764e5af7ef43a9872]: Words in Sch. 19 para. 70 omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 30(b)

[^key-0467dd79003da8282903ec6002aed4a4]: Sch. 19 para. 71(3)(b) and preceding word omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 31

[^key-7398d0610adeabcf93bfe729cd973490]: Sch. 19 para. 72(7)(b) and preceding word omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 32

[^key-5c39a8629b2e53f7e04c9e095315f34c]: Sch. 19 para. 73(3)(b) and preceding word omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 33

[^key-0c51a2bd5f3fae47e51601e5baa27b73]: Words in Sch. 19 para. 77 inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 15

[^key-7fcd29a1d965bff7cf81cb5c7305dfa3]: Words in Sch. 19 para. 81(1)(c) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 34

[^key-a49a7b4d631a4e1d0681f5e46baf029a]: Words in Sch. 23 para. 25(c) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 28