Finance Act 2012

[^key-d538f5489b2aa7d3ba389067643da1f5]: Sch. 38 para. 36 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-7b48a8f93d719b3b4c052576c5b8f918]: Sch. 38 para. 37 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-e63b126f1a303d5be283f4b3117452b8]: Sch. 38 para. 38 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-0fda67facc79b1b9392d761a67c5d913]: Sch. 38 para. 39 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-7f0c2ca144626e83c74358bebb3a75f1]: Sch. 38 para. 40 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-8fc9271b421e3bea85521177d139d0a2]: Sch. 38 para. 41 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-a6b21a653baf54cd3a545ee31c185f1f]: Sch. 38 para. 42 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-521cb3cdef5c03b581a2400bb691b6a5]: Sch. 38 para. 43 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-4f7fbc1cd24b70e4dcd720c9935c6c09]: Sch. 38 para. 44 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

[^key-58856c82fccafdcbda7cd68a80ab9721]: Sch. 38 para. 45 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

[^key-9d889f86a61b5e3ffa98fed1980111ce]: Sch. 38 para. 46 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

[^key-62fd345a0c14889994ae5c46fc26a3ce]: Sch. 38 para. 47 in force at 1.4.2013 by S.I. 2013/279, art. 2 (with art. 3)

[^key-ee8a23a1338bd26bc22f514a422d96d5]: Sch. 38 para. 48 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-64b1029cb09632376569229137658671]: Sch. 38 para. 49 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-d24fcd0b57553afde28098c516f6212c]: Sch. 38 para. 50 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-0bed54c068a6759d05e445793147ea00]: Sch. 38 para. 51 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-dbe77d2000d585b68642543ee8470e2b]: Sch. 38 para. 52 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-2b056bfe61877ac92a3afa8da23334fd]: Sch. 38 para. 53 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-b1ce17835d83998ec01289a39b445a72]: Sch. 38 para. 54 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-3f7de962bcd0f16ea391006ca204c532]: Sch. 38 para. 55 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-dfc98af839a547dfc1f97a26ca276f01]: Sch. 38 para. 58 in force at 1.4.2013 by S.I. 2013/279, art. 2

[^key-7ee41fdadc0919d223f3f730cb47aa6e]: Sch. 22 para. 2 in force at 1.4.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/744, art. 2

[^key-befbcb8d2701cf0335506a8fa35e354b]: Sch. 22 para. 3 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-5e76424838f5630a401e34598833a66e]: Sch. 22 para. 4 in force at 1.4.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/744, art. 2

[^key-763d5f45e645793e7941751ee59c041c]: Sch. 22 para. 5 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-9f4178ea0b696ce3803d0647500e2ec0]: Sch. 22 para. 6 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-328338fa9a814b7461aa6ac86a14e921]: Sch. 22 para. 7 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-49ef6576c7e1d04d85494cb46c387def]: Sch. 22 para. 8 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-4836f494014f26d42e241756115e46f3]: Sch. 22 para. 9 in force at 1.4.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/744, art. 2

[^key-3830847bdd0ef847d9ac499cf8c0d1c5]: Sch. 22 para. 10 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-9f1c57bfff1f30700fdbf3f4e1d5045e]: Sch. 22 para. 11 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-7624596ae6fd6b13f4093d9c6757b968]: Sch. 22 para. 12 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-ccc262f90de3f68565190c1b4626b753]: Sch. 22 para. 13 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-963f77f63f7c53ae268ed02fe062492f]: Sch. 22 para. 16(2)(4)(5) in force at 1.4.2013 for the purposes of the amendments made by those sub-paragraphs by S.I. 2013/744, art. 2

[^key-664fef77f86397826c44712400292d6d]: Sch. 22 para. 17 in force at 1.4.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/744, art. 2

[^key-51ef82dde9cedb32766624dc1e894752]: Sch. 22 para. 18 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-817e79d34379589f1620f6c679d0c85b]: Sch. 22 para. 19 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

[^key-e8a6558c8afeafba55dacd4a7b8f2a26]: Sch. 22 para. 20 in force at 1.4.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/744, art. 2

[^key-cd96a44cd6e29d5ac7af960daa5264ae]: Words in s. 139(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 16(2)(a)(i)

[^key-e24d1112ec920439c9b352f5dfef09da]: Words in s. 139(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 16(2)(a)(ii)

[^key-2ec8ff2fa7cb22a97842d6cde98ea4fb]: Words in s. 139(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 16(2)(b)

[^key-b95cdc7101f4b8d341febd317b3695b8]: Words in s. 139(4) inserted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 16(3)(a)

[^key-f52b9964e1efe888d8f68fc4f0503f30]: Words in s. 139(4) 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. 16(3)(b)

[^key-81d303cc701922d264aa7efcae4ac3c0]: Sch. 38 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-47aabdfbcf4af7dcf6302a3f17f4b11e]: Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41

[^key-1f3d652b78a814b71a7231011e8cde25]: Sch. 26 para. 4 in force at 6.4.2013 see Sch. 26 para. 7(2)

[^key-9d3cb5a1778a48284d40c7c9ab051fdb]: Sch. 26 para. 6 in force at 6.4.2013 see Sch. 26 para. 7(2)

[^key-5eac0c78a7ded919026c515b77eb7e84]: Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6

[^key-2ab3bc7819aed9f4b77b226baf601aec]: S. 13 modified (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 159

[^key-27fb0731e54b9a4bd4d59ca81b48ba53]: Words in s. 78(3) omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 26(2)

[^key-e733781a5f7d5707ef30b14db54b2dbe]: Sch. 16 para. 190 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 26(3)

[^key-d920afd24ced84a3d1e755c71ee8c232]: Sch. 17 para. 22(3) inserted (30.9.2013) by The Insurance Companies (Amendment to Schedule 17 to the Finance Act 2012 (Transitional Provision)) Regulations 2013 (S.I. 2013/2244), regs. 1(1), 2(2) (with reg. 1(2))

[^key-b5b6dee19b6560222a2c836421eba190]: Sch. 16 paras. 220-223 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 50(4)

[^key-d5fc27d1240f51f6b148ab533b99e6ca]: S. 22 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 50(2)

[^key-c89f3a97dbf3cbea99d8d0ff6620fe0a]: Word in s. 78(3) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 50(3)

[^key-4484b69373eb79a8dc7bdef0c766011d]: Sch. 34 para. 6(2) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), s. 203(7)(8)

[^key-0a8f561b289b70deb8ec8350c63a2e22]: S. 74(1)(f) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 40(a) (with reg. 32)

[^key-b18758dc593a000bd9ad23b635e5f12f]: Word in s. 74(1) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 40(b) (with reg. 32)

[^key-4730fc874c9e8f1786fe3b078c6bfc32]: S. 74(1)(k) and word inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 40(c) (with reg. 32)

[^key-7b866e86d379c6d95df44b466c8c4377]: Sch. 14 para. 32A inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 118(1)

[^key-f919b86ad600dcefb5d8e1af496a7244]: Sch. 24 para. 5 and cross-heading substituted (with effect in accordance with s. 124(6) of the amending Act) by Finance Act 2014 (c. 26), s. 124(2)

[^key-101b577978aa25a5119636fa4127015e]: Sch. 24 para. 9 and cross-heading substituted (with effect in accordance with s. 124(6) of the amending Act) by Finance Act 2014 (c. 26), s. 124(4)

[^key-e3db04bb581c3d5e0c3b3e55463f48ad]: S. 102(5) omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 18

[^key-102efa6337e849a6defe9488a7675379]: S. 221(4A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 295(3)

[^key-48cc64bc8e3046c2cd81ec28f30628e3]: Words in s. 221(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 295(2)

[^key-aca13a3a3a8d0ba1698bce3e8af1d1b6]: Sch. 24 para. 6(2) substituted (with effect in accordance with s. 124(6) of the amending Act) by Finance Act 2014 (c. 26), s. 124(3)

[^key-68280e9b8ca189c5634e12d166632948]: Sch. 7 para. 24(3) repealed (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 7 (with Sch. 5)

[^key-7629f4abfaa22ad4d2bc81bb678b6ba0]: Sch. 8 para. 22(3) repealed (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 7 (with Sch. 5)

[^key-c4173885620fe15904a7be410c71a669]: Words in Sch. 24 para. 3(2) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 31(2) (with Sch. 29)

[^key-c8d8612485e68a19e6c5b898f78bebe8]: Words in Sch. 24 para. 37(5) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 31(3) (with Sch. 29)

[^key-22a5378deae1772c926f3d92df34c41d]: Words in Sch. 24 para. 38 substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 31(4) (with Sch. 29)

[^key-2968fb74d8abd16d8371ce5bd22a8e6e]: S. 213(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(c)(i) (with s. 2(3)-(6))

[^key-e7f399d8dc65c0ec2c3b79c175e4998a]: Sch. 35 para. 2(4) 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(c)(ii) (with s. 2(3)-(6))

[^key-097855efb90353a3ef104586aa21e7ef]: Sch. 35 para. 2(6) 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(c)(ii) (with s. 2(3)-(6))

[^key-c47344148bde75679c24c35f518f38eb]: Sch. 35 para. 5(3) 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(c)(ii) (with s. 2(3)-(6))

[^key-cdf4ed2b4ed970fa57a4473333030681]: Sum in Sch. 24 para. 37(3)(a) substituted (E.W.) (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 13 (with reg. 5(1))

[^key-79835123d1ee0b6f029dc7bb84f7c445]: Sch. 3 para. 2(2)-(4) omitted (with effect in accordance with s. 27(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 27(4)

[^key-30d25422f2d178ccf4df20ee15f24f75]: Sch. 6 para. 11 omitted (with effect in accordance with Sch. 5 para. 21 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 20(1)

[^key-ce65e7d17fe179536169bb36cfb2ab63]: Sch. 6 para. 13 omitted (with effect in accordance with Sch. 5 para. 21 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 20(1)

[^key-3290298f8a0add247e9ba7bd44400f8f]: Sch. 6 para. 15 omitted (with effect in accordance with Sch. 6 para. 23(2) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 22(1)

[^key-7cc0f07dfc4ab5e61fed03de9d4cf6bc]: Sch. 6 para. 17 omitted (with effect in accordance with Sch. 6 para. 23(2) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 22(1)

[^key-0a2e69d0e6831dcbf48eb283054dce0d]: Sch. 7 para. 16 omitted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 20(2)

[^key-27d4068a6cf6cf1b4996159d84ec0580]: Sch. 8 para. 9 omitted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 22(2)

[^key-194a74b634d11af7d0ce8e91b0871c08]: Sch. 8 para. 14 omitted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 22(3)

[^key-3e68dd18c219aa8e9236eb31e90be863]: Sch. 8 para. 21(2)(3) repealed (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 21

[^key-eb54de6443937c45ae0a29aabc36140a]: Sch. 20 para. 38 omitted (with effect in accordance with s. 36(3)-(5) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 36(2)(b)

[^key-0cf0f5313170a6bab08fd09dc57d2ec5]: Sch. 7 para. 12 omitted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 20(2)

[^key-1cc938e4437061327d0391fd9a9a24bd]: Word in s. 129(8)(a) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015 (S.I. 2015/1959), regs. 1, 2(2)

[^key-3e42873a56b172a08ce42d2f418c503b]: Word in s. 129(8)(b) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015 (S.I. 2015/1959), regs. 1, 2(2)

[^key-67983e3c78f4c28b9e98ff99f035b9cb]: Words in s. 129(8) substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015 (S.I. 2015/1959), regs. 1, 2(3)

[^key-63a2f284b4b97171ede456c40d428939]: Word in Sch. 17 para. 13(4)(a) substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015 (S.I. 2015/1959), regs. 1, 3(2)

[^key-1674e346a1afb0c70b32fd7591391e0e]: Sch. 17 para. 13(5) substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015 (S.I. 2015/1959), regs. 1, 3(3)

[^key-5f53786d83613405c95d852ff8e89289]: Sch. 17 para. 35A inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015 (S.I. 2015/1959), regs. 1, 4

[^key-8fd2993f5e8df9cc05ac0ea6c9d4ac11]: S. 26 has effect as specified by The Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015 (S.I. 2015/1999), art. 2

[^key-20cb9b24b255c82d5af61388ac83d650]: S. 30(2) has effect as specified by The Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015 (S.I. 2015/1999), art. 2

[^key-bba166c0d39c500fa80a39427cf25a2d]: S. 26(4)-(8) applied (with modifications) (1.1.2016) by The Lloyds Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015 (S.I. 2015/1983), regs. 1, 3, 4

[^key-955d807dbaee1ad9d28290f11a2fa725]: S. 27 applied (with modifications) (1.1.2016) by The Lloyds Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015 (S.I. 2015/1983), regs. 1, 3, 4

[^key-385383f2894b18386a3215dc51defa29]: Sch. 38 applied (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), 24(2)

[^key-c5762623f44b4bbc7b74e8e7c27aaee4]: Sch. 38 applied (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-cb501a277e327b8e8c9161ed40a32d36]: Words in s. 88(6) substituted (with effect in accordance with s. 67(5) of the amending Act) by Finance Act 2016 (c. 24), s. 67(3)

[^key-7fac2ac4bf524db017704baa63044c0e]: Words in s. 126(2) substituted (with effect in accordance with s. 67(5) of the amending Act) by Finance Act 2016 (c. 24), s. 67(4)

[^key-5b7adc8c5198100abf6c8f39c27464ff]: Word in s. 169(2) 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. 70

[^key-32fd1c33c58e3d3952a1e78cea95aebf]: Sch. 3 para. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(14)(a)

[^key-101e52184ca233b31a1d0eae41ac2ca0]: Sch. 3 para. 16(2) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(14)(a)

[^key-d76bea85bc971409d28995d87364e264]: Sch. 3 para. 17 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(14)(a)

[^key-7bb9fe1f303304803b501c73faa274f3]: Sch. 3 para. 31(2) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(14)(a)

[^key-b6a22b360d38d8ab7c333952f44c9a83]: Sch. 38 para. 37(1)(la) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 115 (with s. 117)

[^key-4761f8346e7ec05a10f7528d83fbfb75]: Words in s. 73 substituted (with effect in accordance with s. 67(5) of the amending Act) by Finance Act 2016 (c. 24), s. 67(2)(a)

[^key-84cd5fd377c7bfdfc288ccbefc97e40b]: Words in s. 73 inserted (with effect in accordance with s. 67(5) of the amending Act) by Finance Act 2016 (c. 24), s. 67(2)(b)

[^key-3c565158b5b8f947d9bfb77e5e87b1ce]: Sch. 3 paras. 12-14 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(14)(a)

[^key-f8a20faf7cee001e8e5352fd9757f247]: Sch. 3 paras. 20-30 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(14)(a)

[^key-7dec1d09316086d5fe4a8432a5603aec]: S. 137 applied by 1992 c. 12, Sch. 7AC para. 30A(1) (as inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 28(5))

[^key-e20d72e17770002ce4beffa0e4efcb43]: S. 103 applied by 2010 c. 4, s. 269ZE(10) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16)

[^key-8296c3477d5bff763ec46c13e00ccfb5]: Words in s. 124 heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 25(2)

[^key-ae4043fb4302780c40771be7b2664eaf]: Sch. 5 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)(c)(i)

[^key-9d5c16b90f5d951099c1423b39e39813]: Sch. 20 paras. 43-45 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)(c)(iii)

[^key-d3b34e668367727b2fbce9715d68b014]: Ss. 124A-124E inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 26

[^key-92ef93f0f0b32db7ddbe5b03fa4e5e58]: S. 31 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)(c)(i)

[^key-71bb3a23bd0755e092e4f8568f6949ac]: Words in s. 78(5) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 184

[^key-e39e4789a2c41176d5d0d4c66be0509f]: Words in s. 93(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 185

[^key-d9fe05c2c2d150191354aeac55c52a03]: Words in s. 104(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 186(a)

[^key-c4ab749711ce3f3089d95eeaf06dca75]: Words in s. 104(4) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 186(b)

[^key-03a8c3d03e56df2f6efc34876175d60f]: Words in s. 104(5)(a) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 186(c)

[^key-140f75f949dd6bfac54327e3e7f776c5]: Words in s. 124(1) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 25(3)

[^key-18d5521e691fbe8a9dc7d50afe7ba930]: S. 125(4) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 187

[^key-1f37ecd518a882c35a48f447f5199541]: S. 126(1A)-(1E) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 188(2)

[^key-507de1d71e50115e5667bcb02719ec46]: Words in s. 126(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 188(3)(a)

[^key-17d57a61a9ff81cf864c00a1133924e8]: Word in s. 126(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 188(3)(b)

[^key-c04bec403be65c300f2f8eee9ae2d5fb]: S. 127(3)(za) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 189(a)

[^key-3f6b91f807ca1a9e3f1ec1e2c8627edc]: S. 127(3)(ca) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 189(b)

[^key-5bf4337184922bd2733a3732a00b3732]: Sch. 16 para. 242 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)(c)(ii)

[^key-b3d07cec741fefa9090482d92616f947]: Sch. 16 para. 243(a) 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)(c)(ii)

[^key-3e3526d44d07b749f63a30bd44bf7d55]: Ss. 124A-124E: power to amend conferred by 2010 c. 4, s. 269ZQ (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16)

[^key-512731f079ea9218ec86774feb779ace]: S. 124B restricted by 2010 c. 4, s. 676BC (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 76)

[^key-02fae4347933002584e7ca90320971d1]: Sch. 7 para. 22 excluded (15.3.2018) by Finance Act 2018 (c. 3), s. 15

[^key-00557aac54d7db86d9d7d2a47010603a]: Sch. 8 para. 18 excluded (15.3.2018) by Finance Act 2018 (c. 3), s. 15

[^key-4d45fd4a6afaaaa3e18d3a7936bf2fa8]: Sch. 8 para. 19 excluded (15.3.2018) by Finance Act 2018 (c. 3), s. 15

[^key-1b363cb41edc8430b266026d08aa6a70]: S. 45(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)

[^key-a4ec7a70b00e020128ea488b8d7212cb]: S. 45(3) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)

[^key-4ab3e67f8498fe86e0efb262a1c883c9]: Words in s. 124(5) omitted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 10 para. 17

[^key-3aeee621a61961e73a612bd2a4adc460]: Words in s. 124A(5) omitted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 10 para. 18

[^key-c0191477eae16d7b015e3dd809d558f0]: Words in s. 124C(6) omitted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 10 para. 19

[^key-e27b6d51201a8fa2e333336f27a7f2ee]: S. 124D omitted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 10 para. 20

[^key-dca197b4d49d4e608647f9bbd0d4426e]: S. 124E omitted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 10 para. 20

[^key-fdf3177d76dbfd950f18ffbb946097a8]: Sch. 16 para. 106 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(b)

[^key-d4a374542a896c5e90a1f50ce08f83e7]: Words in s. 78(3) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 10

[^key-c2442cfb9e70b0145c57cc9275fbac1d]: S. 93(6) inserted (1.4.2020 in relation to accounting periods beginning on or after that date) by Finance Act 2020 (c. 14), Sch. 4 paras. 41, 42 (with Sch. 4 paras. 43-46)

[^key-8c914e7b34798157aa2cedda3f975246]: Words in s. 95 substituted (1.4.2020 in relation to accounting periods beginning on or after that date) by Finance Act 2020 (c. 14), Sch. 4 paras. 15, 42 (with Sch. 4 paras. 43-46)

[^key-4d04d80bdb4c54e0d2ad10e829e2dc07]: S. 65(2)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 21(2)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-01d9aa74657531d6d1171e4eb3d31307]: S. 65(2)(c) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 21(2)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-fd0966f64c087bdcb19edb3a402febf9]: Words in s. 65(3)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 21(2)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-89c132c8c347a0e404cb9506fc5edebf]: Sch. 28 para. 14 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-fff0232218b622402c0f7ae4cccc21c6]: Sch. 28 para. 15 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-4a100a3c84c4e02a0b3964adfbf0ab3a]: Sch. 28 para. 17 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-7ec4e386370a59718c873b8df829e4e3]: Sch. 29 para. 2(2) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(ii) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-95cd609c98d7ddd8d417c9cfdfe8c4cd]: Sch. 29 para. 9 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(ii) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-82f22d29fa7efddbb1fb9974b86c0a6e]: Sch. 29 para. 10 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(ii) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-35b8693d208860e230674dbdbd6509d5]: Sch. 29 para. 12(3) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(ii) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-c441fc1f2cd378abeb6581b7c02426f5]: Sch. 29 para. 12(6) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(ii) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-c9ab32628ad7ed4372e4ab64a28da0d4]: Sch. 29 para. 12(7) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(ii) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-24d02680757fa6bfc1ca1827d2bc224e]: S. 102(5) inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 32

[^key-99443d9627067a76a4350da4cbf3770d]: Words in Sch. 24 para. 37(4)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-f389c376dee7fab1a91f152ca1ca2fce]: S. 216(5) omitted (1.7.2022) by virtue of Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 14; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

[^key-75797b9adb041066dbf0d733e1332322]: S. 216(6) omitted (1.7.2022) by virtue of Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 14; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

[^key-218ea4f91f6beafb156bbdb25e355321]: Word in s. 128 heading inserted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(h)(i), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-0f9a602fb2263665e72cf0f52a95dfa3]: Words in s. 76 omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(a)(i), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-61b5740d1c78e8aad206bc6d4d747b6f]: Words in s. 76 omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(a)(ii), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-a872184e5a0972f6c2746a67b07d548e]: Words in s. 77(2)(a) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(b)(i), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-4d332a32e6db5ce9ce2cef574f8074af]: S. 77(3) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(b)(ii), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-8f7d049d4702e57c840295019a095960]: Words in s. 78(3) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(c)(i), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-57fd745b0030a3079d750ea43723241c]: Words in s. 78(4)(a) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(c)(ii), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-ba94ad4f42931f2ba6fd06307a2a3b0f]: S. 79 omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 2, 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-fe94833ff2e1e419625666da172e736f]: S. 80 omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(d), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-3f794d35b0c476733bb36c79ab0a0eae]: S. 81(5) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(e), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))

[^key-0588015a8f13128727ad9517352dd23f]: Words in s. 82(2) omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 3(2)(f), 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))