Finance Act 2014

(5) The power under subsection (1) does not include power to provide that any income which is— (a) savings income, or (b) dividend income which would otherwise be charged to income tax at a rate provided for under section 13 of the Income Tax Act 2007, is income which is charged to income tax at a rate provided for under section 11A of that Act.

• (8) In section 110 (Scottish taxpayers for social security purposes), in subsection (2)—

• (a) for “basic rate” substitute “ Scottish basic rate, Scottish higher rate or Scottish additional rate (within the meaning of the Income Tax Acts) ”, and

• (b) omit the words from “(instead of” to the end.

• (9) Schedule 7 (procedure for subordinate legislation) is amended in accordance with sub-paragraphs (10) and (11).

• (10) In paragraph 1(2)—

• (a) omit the entry for section 79, and

• (b) at the appropriate place insert—

Section 80G(1), (1A) or (2)	Type E
Section 80G(1B)	Type K

.

• (11) At the end of paragraph 1, omit the Note relating to the entry for section 79.

• (12) Sub-paragraph (8) comes into force on such day as the Secretary of State may by order made by statutory instrument appoint.

• (13) Sub-paragraphs (10)(a) and (11) come into force on such day as the Treasury may by order appoint.

17

In consequence of the amendments made by this Schedule, in the Scotland Act 2012 omit—

• (a) section 26 (income tax for Scottish taxpayers),

• (b) paragraph 1(2)(a) and (b) of Schedule 2 (amendments to section 110(2) of the Scotland Act 1998), and

• (c) paragraph 1(4) of that Schedule (amendments to Schedule 7 to the Scotland Act 1998 relating to section 80G of that Act).

SCHEDULE 39

Taxation of Chargeable Gains Act 1992 (c. 12)

1

In section 217D of TCGA 1992 (disposal of assets on union, amalgamation or transfer of engagements), in subsection (3), after paragraph (a) insert—

(aa) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),

.

Co-operative and Community Benefit Societies Act 2014 (c. 14)

2

Schedule 4 to the Co-operative and Community Benefit Societies Act 2014 (consequential amendments) is amended as follows.

3

In paragraph 47 (which amends section 140E of TCGA 1992)—

• (a) in sub-paragraph (2), after “Co-operative and Community Benefit Societies Act 2014” insert “ or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”, and

• (b) in sub-paragraph (3), after “Co-operative and Community Benefit Societies Act 2014” insert “ , a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

4

In paragraph 48 (which amends section 140F of TCGA 1992) after “Co-operative and Community Benefit Societies Act 2014” insert “ or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

5

In paragraph 49 (which amends section 140G of TCGA 1992) after “Co-operative and Community Benefit Societies Act 2014” insert “ or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

6

In paragraph 50 (which amends section 170 of TCGA 1992)—

• (a) in sub-paragraph (2), for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “ (see section 1119 of that Act) ”, and

• (b) in sub-paragraph (3), for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “ (see section 1119 of CTA 2010) ”.

7

In paragraph 53 (which amends Schedule 7AC of TCGA 1992) for “within the meaning of the Co-operative and Community Benefits Societies Act 2014” substitute “ (see section 1119 of that Act) ”.

8

In paragraph 82 (which amends paragraph 28 of Schedule 2 to ITEPA 2003), in the sub-paragraph (5) substituted by sub-paragraph (3)—

• (a) omit the “or” following paragraph (b), and

• (b) at the end of paragraph (c) insert

, or (d) an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society.

9

In paragraph 94 (which amends section 379 of ITTOIA 2005), in the definition of “registered society” inserted by sub-paragraph (4)—

• (a) omit the “or” following paragraph (a), and

• (b) after paragraph (b) insert—

(c) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)), or (d) an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,

.

10

In paragraph 105 (which amends section 151 of ITA 2007), in the definition of “registered society” inserted by sub-paragraph (3)—

• (a) omit the “or” following paragraph (a), and

• (b) at the end of paragraph (b) insert

or (c) an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,

.

11

In paragraph 110 (which amends section 887 of ITA 2007), in the subsection (5) substituted by sub-paragraph (5)—

• (a) omit the “or” following paragraph (a), and

• (b) after paragraph (b) insert—

(c) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)), or (d) an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society.

12

In paragraph 158 (which amends section 90 of CTA 2010), in the definition of “registered society” inserted by sub-paragraph (3)—

• (a) omit the “or” following paragraph (a), and

• (b) at the end of paragraph (b) insert

or (c) an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,

.

13

In paragraph 168 (which amends section 1119 of CTA 2010), in the definition of “registered society” inserted by sub-paragraph (3), for paragraph (c) and the “or” before it substitute—

(c) a society registered as a credit union under the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)), or (d) an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,

.

14

In paragraph 171 (which amends section 118 of TIOPA 2010)—

• (a) in sub-paragraph (2), after “Co-operative and Community Benefit Societies Act 2014” insert “ or a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”, and

• (b) in sub-paragraph (3), after “Co-operative and Community Benefit Societies Act 2014” insert “ , a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969 ”.

Commencement

15

The amendments made by this Schedule come into force on 1 August 2014.

Charge, rates, basic rate limit and personal allowance for 2014-15

Basic rate limit for 2015-16 and personal allowances from 2015

The starting rate for savings and the savings rate limit

Charge for financial year 2015

Temporary increase in annual investment allowance

Tax relief for married couples and civil partners

Tax relief for married couples and civil partners

Recommended medical treatment

Relief for loan interest: loan to buy interest in close company

Restrictions on remittance basis

Employment intermediaries: information powers and related penalties

Oil and gas workers on the continental shelf: operation of PAYE

Oil and gas workers on the continental shelf: operation of PAYE

Oil and gas workers on the continental shelf: operation of PAYE

Cars: the appropriate percentage

Cars: the appropriate percentage

Holdings treated as rights under loan relationships

Disguised distribution arrangements involving derivative contracts

Video games development

Television tax relief: activities to be treated as separate trade

Television tax relief: activities to be treated as separate trade

Video games development

Community amateur sports clubs

Changes in company ownership

Determination of beneficial entitlement for purposes of group relief

Pension flexibility: taking low-value pension rights as lump sum

Pension flexibility: drawdown

Pension flexibility: taking low-value pension rights as lump sum

Transitional provision for new standard lifetime allowance for 2014-15 etc

Relief for investments in social enterprises

Employee share schemes

Avoidance involving losses

General Block Exemption Regulation

Capital gains roll-over relief: intangible fixed assets

Extension of capital allowances

Business premises renovation allowances

Extension of capital allowances

Business premises renovation allowances

Mineral extraction allowances: activities not within charge to tax

Supplementary charge: onshore allowance

Rates of alcoholic liquor duties

Rates of alcoholic liquor duties

Air passenger duty: rates of duty from 1 April 2015

Air passenger duty: rates of duty from 1 April 2015

VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

VED rates: rigid goods vehicle with trailers

VED rates: use for exceptional loads, rigid goods vehicles and tractive units

Payment of vehicle excise duty by direct debit

Six month licence: tractive units

Payment of vehicle excise duty by direct debit

Definition of “revenue weight”

HGV road user levy: rates tables

Climate change levy: exemptions: mineralogical & metallurgical processes etc

Climate change levy: exemptions: mineralogical & metallurgical processes etc

Climate change levy: exemptions: mineralogical & metallurgical processes etc

VAT: prompt payment discounts

VAT: supply of services through agents

SDLT: exercise of collective rights by tenants of flats

Abolition of SDRT on certain dealings in collective investment schemes

SDLT: exercise of collective rights by tenants of flats

SDLT: exercise of collective rights by tenants of flats

Abolition of SDRT on certain dealings in collective investment schemes

General betting duty

Liability to pay

Duty to give conduct notice: defeat of promoted arrangements

Duty to give further conduct notice where provisional notice not complied with

Duty to give further conduct notice where provisional notice not complied with

Judicial ruling upholding asserted tax advantage: effect on conduct notice which is provisional

Penalties

Offence of concealing etc documents following informal notification

Liability for offences under section 277A committed by a body

The Code of Practice on Taxation for Banks: operation & breaches of the Code

Amounts allowed by way of double taxation relief

Trusts with vulnerable beneficiary: meaning of “disabled person”

Trusts with vulnerable beneficiary: meaning of “disabled person”

Trusts with vulnerable beneficiary: meaning of “disabled person”

Amounts allowed by way of double taxation relief

Scottish basic, higher and additional rates of income tax

Finance Act 1998

Finance Act 2000

Capital Allowances Act 2001

Corporation Tax Act 2009

Corporation Tax Act 2010

Finance Act 2012

Finance Act 2013

Chargeable periods which straddle start date

First straddling period beginning before 1 January 2013

First straddling period beginning on or after 1 January 2013

Chargeable periods which straddle 1 January 2016

Operation of annual investment allowance where restrictions apply

ICTA

FA 1998

CAA 2001

FA 2007

CTA 2009

FA 2009

CTA 2010

Temporary extension of period by which commencement lump sum may precede pension

Temporary relaxation to allow transfer of pension rights after lump sum paid

Temporary relaxation to allow lump sum to be repaid to pension scheme that paid it

Calculation of “applicable amount” in certain cases

Expected pension commencement lump sums treated as trivial commutation lump sums

Small pot lump sums

Preservation of protected pension age following certain transfers of pension rights

Operation of enhanced protection of pre-6 April 2006 rights to take lump sums

Protected lump sum entitlement following certain transfers of pension rights

Reporting obligations

Scheme sanction charges

Power to make further adjustments

Commencement

The protection

Amount A (pre-6 April 2006 pensions in payment)

Amount B (pre-6 April 2014 benefit crystallisation events)

Amount C (uncrystallised rights at end of 5 April 2014 under registered pension schemes)

Amount D (uncrystallised rights at end of 5 April 2014 under relieved non-UK pension schemes)

Interpretation

Amendment of section 219(5A) of FA 2004

Amendment of section 98 of TMA 1970

Introduction

Registration of pension schemes

De-registration of pension schemes

Declarations required from person who is to be a scheme administrator

Payments by registered pension schemes: surrender

Orders for money etc to be restored to pension schemes

Liabilities of trustees appointed by Pensions Regulator etc

Other provision

Amendments to Chapter 6 of Part 7 of ITEPA 2003

Other amendments: TCGA 1992

Other amendments: ITEPA 2003 and Part 4 of FA 2004

Other amendments: ITTOIA 2005

Other amendments: Part 9 of ITA 2007

Other amendments: Chapter 1 of Part 11 of CTA 2009

Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)

Revocation of Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 (S.I. 2007/792)

Commencement and transitional provision

Amendments to Chapter 7 of Part 7 of ITEPA 2003

Other amendments: TCGA 1992

Other amendments: ITEPA 2003, Part 4 of FA 2004, ITTOIA 2005 and CTA 2009

Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)

Commencement and transitional provision

Amendments to Chapter 8 of Part 7 of ITEPA 2003

Other amendments: TCGA 1992

Other amendments: ITEPA 2003

Commencement and transitional provision

Amendments to Schedule 5 to ITEPA 2003

Other amendment: section 98 of TMA 1970

Commencement and transitional provision

Amendments to Chapter 1 of Part 7 of ITEPA 2003

Other amendment: section 98 of TMA 1970

Commencement and transitional provision

ITEPA 2003

Consequential amendments to other Acts

Time limits for making assessments

Linked sales

Approval of VCT: return of capital

Nominees

Onshore allowance

Restriction of field allowance to offshore fields

Commencement of onshore allowance

Option to defer commencement

Straddling accounting periods

CTA 2010

Commencement etc

Main provision

Supplementary provision: deductions

Supplementary provision: arrangements made by intermediaries

Commencement

Main provision

Commencement

Main provision

Supplementary provision

Power to apply amendments to other types of firms carrying on regulated activities

Commencement

Income tax

Corporation tax

Introduction

Licences taken out on or after 1 April 2014

Licences taken out on or after 1 April 2016

Licences taken out on or after 1 January 2017

I January 2017

Interpretation

Meaning of “stores”

Surplus stores

Power to make regulations about stores

Penalties and enforcement

Review and appeal

Commencement

New Union scheme for accounting for VAT on certain supplies

Power to amend provisions about the Union scheme

Introduction

Extension of non-Union scheme to broadcasting and telecommunication services

Consequential and other amendments

“Chargeable securities”

Commencement of Part 1 and transitional provision

Main charge

Charge in relation to the purchase by a company of its own shares

Charge in relation to property vested by Act or purchased under statutory power

Interpretation of paragraphs 5 to 7

Depositary receipts: charge

Clearance services: charge

Charge on transfers of partnership interests

Commencement of Part 2

Introductory

Rate bands for tax years 2015-16, 2016-17 and 2017-18

Treatment of certain liabilities

Ten-year anniversary charge

Delivery of account and payment of tax

Introduction

High quality liquid assets etc

Protected deposits

Tier one capital equity and liabilities

Liabilities representing QCP margin in relation to trades executed under clearing agreements

Certain liabilities deemed short term liabilities

Amendments consequential on regulatory changes

Transitional provision

Breach notice

Final notice

Direction to suspend remote operating licence

Reinstatement of remote operating licence

Revocation of remote operating licence

Consent requirement for grant of new remote operating licence

Supplementary

Customs and Excise Management Act 1979

Finance Act 1994

Value Added Tax Act 1994

Finance Act 1997

Criminal Justice and Police Act 2001

Gambling Act 2005

Finance Act 2008

Finance Act 2009

Finance Act 2012

Final accounting periods under BGDA 1981

Withdrawal of double taxation relief

Post-commencement receipts etc from pre-commencement general or pool betting

Post-commencement winnings paid on pre-commencement general or pool betting

Post-commencement receipts & winnings etc in the case of pre-commencement remote gaming

Post-commencement relief for unrelieved pre-commencement losses

Post-commencement winnings on non-dutiable pre-commencement general or pool betting

Post-commencement winnings on non-dutiable pre-commencement remote gaming

Saving for amendments and repeals made by Schedule 28

Introduction

Value of denied advantage: normal rule

Value of denied advantage: losses

Value of denied advantage: deferred tax

Introduction

Interpretation

Giving of follower notices in relation to partnership returns

Penalty if corrective action not taken in response to partnership follower notice

Calculation of penalty etc

Interpretation

Restriction on circumstances when accelerated payment notices can be given

Circumstances in which partner payment notices may be given

Content of partner payment notices

Representations about a partner payment notice

Effect of partner payment notice

Penalty for failure to comply with partner payment notice

Withdrawal, suspension or modification of partner payment notices

Taxes Management Act 1970

Finance Act 2007

Finance Act 2008

Finance Act 2009

Meaning of “threshold condition”

Deliberate tax defaulters

Breach of the Banking Code of Practice

Dishonest tax agents

Non-compliance with avoidance disclosure requirements

Criminal offences

Opinion notice of GAAR Advisory Panel

Disciplinary action against a member of a trade or profession

Disciplinary action by a regulatory authority

Exercise of information powers

Restrictive contractual terms

Stop notices

Introduction

Penalties for failure to comply

Daily default penalties for failure to comply

Penalties for inaccurate information and documents

Power to change amount of penalties

Concealing, destroying etc documents following imposition of a duty to provide information

Concealing, destroying etc documents following informal notification

Failure to comply with time limit

Reasonable excuse

Assessment of penalty and appeals

Interest on penalties

Double jeopardy

Overlapping penalties

“Person” includes a partnership

Continuity of partnerships

Meeting of conditions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Defeat notices

Monitoring notices

Person continuing to carry on partnership business as a sole trader

Persons leaving a partnership: conduct notices

Persons leaving a partnership: monitoring notices

Division of partnership business

Notices under paragraphs 8 to 10: general

Publication under section 248

Responsibility of partners

Joint and several liability of responsible partners

Service of notices

Nominated partners

Meaning of “controlling member”

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to amend definitions

Relief on disposals to employee-ownership trusts

Commencement and transitional provision

Finance Act 1986

Taxation of Chargeable Gains Act 1992

Income Tax (Earnings and Pensions) Act 2003

Corporation Tax Act 2009

Taxation of Chargeable Gains Act 1992 (c. 12)

Co-operative and Community Benefit Societies Act 2014 (c. 14)

Commencement

Editorial notes

[^c22231551]: S. 164 partly in force; s. 164(1)(3)-(7) in force at Royal Assent; s. 164(2) in force at 1.12.2014, see s. 198(1)(2)

[^c22231561]: Sch. 4 para. 1 partly in force at Royal Assent; sch. 4 para. 1 in force at Royal Assent for specified purposes, see Sch. 4 para. 16

[^c22231581]: Sch. 21 para. 3 partly in force; Sch. 21 para. 3 in force for specified purposes at Royal Assent, see Sch. 21 para. 10

[^c22231571]: Sch. 38 para. 16 partly in force; sch. 38 para. 16(1)-(7)(9)(10)(b)(12)(13) in force at Royal Assent, see sch. 38 para. 16(12)(13)

[^key-f6c297ccc80be3c61c616121dbfc29c4]: S. 32(2)(3) in force at 1.4.2014 for the purposes of the amendments made by those sub-sections by S.I. 2014/2880, art. 2

[^key-1bde505c275586b931a0be2317507b11]: Sch. 4 para. 1 in force at 22.8.2014 for the purposes of the amendments made by that paragraph in so far as not already in force by S.I. 2014/2228, art. 2

[^key-6e544e749c562a06cefd77701cdc0fef]: Sch. 4 para. 2 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-d8299413cdd27b2204007bfbd8cd1d05]: Sch. 4 para. 4 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-1f55bf30117ad2cd9d090358093355fe]: Sch. 4 para. 5 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-4e94d944bc65d10ed093f7caec2cd3a3]: Sch. 4 para. 6 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-c477272b228ab31f3323eaf9f53288b7]: Sch. 4 para. 8 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-0f5fcbcdfc4b32dead715603cc91bffe]: Sch. 4 para. 9 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-748c9edc80d2a3b4812cdda6eea836a0]: Sch. 4 para. 10 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-21093df8d23c29ce82efb36cd2be482a]: Sch. 4 para. 11 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-26f66d6055c6146134ab6ce8e4884be1]: Sch. 4 para. 12 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-e8ba9a01dc462805f6432cc540ab0842]: Sch. 4 para. 13 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-5820f3883a0ef2e8e86781d1e51973d2]: Sch. 4 para. 14 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

[^key-f5f7494d66e97d565f575cde08ce2ea4]: Sch. 37 para. 22(1) in force at 1.10.2014 for the purposes of the amendment made by that sub-paragraph by S.I. 2014/2461, art. 2

[^key-a9484d8e7ec814f85317c9f0afaeb576]: S. 12 has effect as specified (1.1.2015) by The Finance Act 2014, Section 12 (Appointed Day) Order 2014 (S.I. 2014/3226), art. 2

[^key-18876ad4214a0ed17641853090c4ab66]: Pt. 4 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), Sch. 1 para. 3)

[^key-d4e1fad30be2539ae2b1a7ba1d91fbd2]: Pt. 5 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), Sch. 1 para. 3)

[^key-6d98ae786b91c0dfa6abd8ad56434b8d]: Pt. 4 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), Sch. 1 para. 12)

[^key-cdfe0089c7ef649c3d525213d772dcb5]: Pt. 5 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), Sch. 1 para. 12)

[^key-53e7dbb8b39919ce331d41da83451280]: Sum in s. 2(1)(b) substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 3(2)

[^key-00be584c1424e1391e414b218c7ac6c0]: Word in s. 2(8)(a) omitted (with effect in accordance with s. 3(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 3(3)

[^key-4351b78467f5b18c3ca5fa79b6b5caee]: S. 2(8)(aa) inserted (with effect in accordance with s. 3(5) of the amending Act) by Finance Act 2015 (c. 11), s. 3(3)

[^key-154fbcc704660377053a19e8c76aa1a7]: S. 56(3)(b) omitted (with application in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 12(a)

[^key-a48553df3fafd6b335fa118d72f7b34e]: S. 56(6)(b) omitted (with application in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 12(a)

[^key-769d172346a1d5261583a856886e8688]: S. 69 repealed (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 13(2)

[^key-9ce5f896c808e1358af0a6840cf0f42e]: S. 199(c)(iv) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 2

[^key-015a05077a729f7e9fb1799778f4858a]: Word in s. 199(c)(ii) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 2

[^key-986f71c0e353e4d99cc32f08baa1ef41]: S. 220(4A)(4B) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 3(3)

[^key-57a4c629ed0e2a13212ef152f19cdff3]: Words in s. 220(2)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 3(2)(a)

[^key-48b3e0f1030d4f85e04f85d3790f581f]: Word in s. 220(2)(b) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 3(2)(b)

[^key-038cfd577cd8cad7b1ca866de6622a9b]: S. 220(2)(d) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 3(2)(b)

[^key-fbbcde41fe5ec9f040b33a2edc5c5180]: Words in s. 220(6) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 3(4)

[^key-3419b6c8a8763854869bd01ba4f9d018]: Words in s. 221(2)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 4(2)(a)

[^key-2022468b13fa0e129e1c002fa46dea84]: Word in s. 221(2)(b) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 4(2)(b)

[^key-74a36932bab417bf4e078c1770101355]: S. 221(2)(d) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 4(2)(b)

[^key-ad2375ed460ad0ac2948daee9c3c4fe2]: Word in s. 222(2)(a) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 5(2)

[^key-9196706055ea493f9c6a62423e3606ba]: S. 222(2)(c) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(2)

[^key-2de8c2a2796da7aa87245a4ef3bcb6dc]: Word in s. 222(4)(a) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(a)

[^key-3e89097ed88fde73696d3dcff4a9693b]: Words in s. 222(4)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(b)

[^key-9b7d7448cf5cf6a70c84301ed07f1d92]: Word in s. 222(4)(b) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(c)

[^key-f83d89eebbcd4cbec7a2b484422e08e0]: S. 222(4)(b)(iii) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(c)

[^key-1f04040501223ff80560b8657ecf50c6]: S. 222(4)(c) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(c)

[^key-773dc49d4f1b66ab0c4381fc7aff3b9a]: S. 223(1) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 6(2)

[^key-ae60a5af31f977131e977556e254854e]: Words in s. 223(2) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 6(3)

[^key-cd47cf2ce5b1d3cab78ed44d8ed4be23]: S. 227(12A) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 8(6)

[^key-d4d7841da9c554a9c79e9781dcb8e1a7]: S. 227(14)-(16) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 8(7)

[^key-c6a120d0739e93d76acbc52c4325f464]: Word in s. 227(2) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 8(2)

[^key-afc9c668a1b38eac18798b6591c659f0]: S. 227(2)(d) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 8(2)

[^key-1f6307818371bf129b18741bf207088e]: Words in s. 227(4) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 8(3)

[^key-f34a47ba86345cc74c496358e229d665]: Word in s. 227(6)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 8(4)

[^key-7b769db79f8ddd4da032a633f79eceea]: Word in s. 227(7) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 8(5)

[^key-b46f7e384d1814db6a168c64cc74cd27]: S. 227(7)(c) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 8(5)

[^key-7f015e659d76b2ee8eb925eeb3bc0517]: S. 237(1A) inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 2(2)

[^key-63cd205bfcf04628431c2821610604b3]: S. 237(7A) inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 2(6)

[^key-aec0e8382a7e23a6d7676f826355ebf8]: S. 237(10) inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 2(8)

[^key-125c9c915cd53164a28c4d6bedba893d]: Words in s. 237(3) substituted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 2(3)

[^key-4589ea65e8ee177975887aa8057daa12]: S. 237(5) substituted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 2(4)

[^key-4d5b39098d33c7dc608ec54e1d281bbb]: Words in s. 237(7) substituted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 2(5)

[^key-718e072ac0907a88f42697ddc9447654]: Words in s. 237(9) omitted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 19 para. 2(7)

[^key-b9dfd09bdc7fecde02dd27be626e7938]: Words in s. 283 inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 3

[^key-5070ed619d02edd03c323b4d2b41533b]: Sch. 32 para. 4(4A)(4B) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(2)(c)

[^key-8526264e2b0f246ac026e1b70085ade0]: Words in Sch. 32 para. 4(1)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(2)(a)

[^key-b01546fe62bb6b5c1657fbf0e46c3bb8]: Word in Sch. 32 para. 4(1)(b) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 10(2)(b)

[^key-196fdaba8f0b55fe3009b695987ee41d]: Sch. 32 para. 4(1)(d) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(2)(b)

[^key-1b16854c1291c114d51d178d8ce0357b]: Words in Sch. 32 para. 4(5) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(2)(d)

[^key-5e34e5a83e88519106838800a8ab5e41]: Sch. 32 para. 6(1) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(4)(a)

[^key-b861ddc9dbfa5707357ca4b77f37753c]: Words in Sch. 32 para. 6(2) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(4)(b)

[^key-1b8c5444a94e58b5d69ef4bae92f4be8]: Sch. 32 para. 8(2)(za) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(6)(a)

[^key-21b18c362a80b3e0e961f0f408cf3490]: Word in Sch. 32 para. 8(2) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 10(6)(b)

[^key-c44c3a3cf7a9ab4e9a8b900247c34eb1]: Sch. 32 para. 8(2)(c) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(6)(b)

[^key-a6448218ef6bb535ec9fd14d4a08d705]: Word in Sch. 32 para. 5(2)(a) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 10(3)(a)

[^key-7bac893bb9a38a4b097d6248a91463e3]: Sch. 32 para. 5(2)(c) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(3)(a)

[^key-893754d28d7eb17c1103192eb4ba3006]: Word in Sch. 32 para. 5(4)(a) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 10(3)(b)

[^key-4c823fd0e30181d4867054bb0721bebc]: Sch. 32 para. 5(4)(c) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(3)(e)

[^key-e4cc736ab128037bad471bb4ff931b07]: Words in Sch. 32 para. 5(4)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(3)(c)

[^key-50e5abcc4f6b76ac13b667c6fb47843e]: Word in Sch. 32 para. 5(4)(b)(i) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 10(3)(d)

[^key-8dcb7f3377b14b7251bdb5ae055302ad]: Sch. 32 para. 5(4)(b)(iii) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 10(3)(d)

[^key-2e207e729d5636efe16503e55be9bc09]: Sch. 34 para. 5(2)-(6) substituted for Sch. 34 para. 5(2) (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 6

[^key-cad9bef340cc46f51c23c7d413d0eefa]: Sch. 34 para. 8(1) substituted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 7(2)

[^key-539438b0a2810ad9706291d2d48808d1]: Word in Sch. 34 para. 8(3)(h) substituted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 7(4)

[^key-29d84700e48d773653642c18b6eb6628]: Sch. 34 para. 14(2)(c)(d) inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 8

[^key-716f5ffd840f5180e4e64733887f200c]: Words in Sch. 36 para. 21 omitted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 19 para. 5(c)

[^key-bfcf86c23e8c026915bc8a0f45a2752f]: Sch. 14 repealed (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 13(2)

[^key-1332bc0f7b21d75bf4e2ea29aae978b6]: Sch. 32 para. 6A inserted (with effect in accordance with Sch. 18 para. 12(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 18 para. 10(5)

[^key-f63d3fd487faf6083ea8e476f290c8f5]: Words in Sch. 34 heading inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 4(2)

[^key-96ef2158202bb5c18c6bcec4da7db87b]: Sch. 34 paras. 13A-13D substituted for Sch. 34 para. 13 (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 4(3)

[^key-8235d9b3952db470b9b926f62b58ed14]: Words in Sch. 34 para. 8 cross-heading substituted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 7(3)

[^key-645d06178c44b2f4d59ae456ef6f08d3]: Sch. 36 para. 20 and crossheading omitted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 19 para. 5(b)

[^key-9b493088a2bf58a7e1f3669215331c76]: Sch. 36 para. 4 and crossheading omitted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 19 para. 5(a)

[^key-9e1f1c25af634f641088a0be4f4c41d4]: S. 225A and cross-heading inserted (with effect in accordance with Sch. 18 para. 12(1) of the amending Act) by Finance Act 2015 (c. 11), Sch. 18 para. 7

[^key-38e26ce9fd201ddb1441cfffcc65585a]: S. 227A and cross-heading inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 9

[^key-1933407a3d0edebbdcba533b6025c34a]: Words in s. 223 heading inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 6(4)

[^key-0e66237a65aa57e618d15474b73ed69a]: Sch. 21 para. 1 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-f0c60047a1053e6d77d4544f6077efe2]: Sch. 21 para. 2 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-2744602f4cd6cf8c5f4a5d7ebc81fcd4]: Sch. 21 para. 4 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-5b7a5c89f28aa89654ca03b839373d1b]: Sch. 21 para. 5 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-e17dbd4c16518b5f3123cf07d8d24742]: Sch. 21 para. 6 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-b3637efd0b6ab55c1325e6b8f10ebfb3]: Sch. 21 para. 7 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-8e974c1372923e2b8a6b14f176ca4933]: Sch. 21 para. 8 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-0cc52118ce0bd372d4fdd8bdd0594ba7]: Sch. 21 para. 9 in force at 1.4.2015 by S.I. 2015/812, art. 2

[^key-a352b0a6a4087b670550b3410c03036b]: S. 18(2)-(4) in force at 6.4.2015 for the purposes of the amendments made by those sub-sections by S.I. 2015/931, art. 2

[^key-c3b4c49b04cb920152ac970a06ba5031]: Pt. 4 modified (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 1 (with Sch. 2 paras. 33, 35)

[^key-fe35635f241b7dfb94fcfac18cf29335]: Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)

[^key-b43a125b5839344277c84e4364ed48cf]: Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)

[^key-192b11b32d012ad5a61028c69af475ee]: Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)

[^key-8de1a1d06771c93538cbdc0facce60f7]: S. 94 repealed (retrospective to 1.8.2015) by Finance (No. 2) Act 2015 (c. 33), s. 48(2)(6)

[^key-eb5f6a075569fe566a9db30ac528b473]: S. 32(3) omitted (1.4.2015, with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(7)(a); S.I. 2015/1741, reg. 2

[^key-8fe7b48cfa91bb49b5dfe28652737a43]: Words in s. 32(4) substituted (1.4.2015, with effect in accordance with s. 29(8) of the amending Act) by Finance Act 2015 (c. 11), s. 29(7)(b); S.I. 2015/1741, reg. 2

[^key-f36c4b7529112a3bf3a1b0c6f65f1269]: S. 32(5) omitted (1.4.2015, with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(7)(c); S.I. 2015/1741, reg. 2

[^key-9cee9054adffa3d0423150cee245b70d]: Words in s. 32(7) substituted (1.4.2015, with effect in accordance with s. 29(8) of the amending Act) by Finance Act 2015 (c. 11), s. 29(7)(d); S.I. 2015/1741, reg. 2

[^key-487382cc9ebe9aab1c6220844e00a9df]: Sch. 1 para. 22 excluded (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 39(1)(2)(b)

[^key-8fc170d6c824aa2626ebcdb69b235850]: S. 95 repealed (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 48(2)

[^key-3de49b9b0e61c0b2dee803effa7c453c]: S. 3(4) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 25(d)

[^key-1c71f6f626f0c3ea23ab5c68b4d234b4]: Ss. 237A-237D inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(2)

[^M_C_f9edf311-08e5-4693-9f8c-901a8b2fce48]: S. 237A modified (15.9.2016) by Finance Act 2016 (c. 24), s. 160(20)(21)

[^M_C_9d44e47b-0b20-4107-b019-4a8fbfed2dba]: S. 237A modified (15.9.2016) by Finance Act 2016 (c. 24), s. 160(22)

[^key-1b40b8334fdc9d4905115a70c010da28]: Ss. 241A, 241B and cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(3)

[^M_C_69f9d058-e9d4-40a5-d476-ba6a1e81c117]: S. 241A modified (15.9.2016) by Finance Act 2016 (c. 24), s. 160(20)(21)

[^key-3388658ed2f7c11358b6a7f735995a9d]: S. 24(2) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(a)

[^key-b43c3dd0f1ee0463c0b01bacac1d3800]: S. 24(6) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(b)

[^key-10ec6ea63de0ccc441f96caafa16fff7]: S. 24(10) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(c)

[^key-f9f20da2212ed93ab8f424485c551626]: S. 24(11) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(d)

[^key-e03c46bf5206bfc46b6e36a6cccf0dec]: S. 24(15) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(e)

[^key-ca42d2d3cbcfa7903af72fef3b890ab1]: Words in Sch. 36 para. 10(1)(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(15)(a)

[^key-f701eb5838c6cbe4b18b4a51d4e6a108]: Sch. 36 para. 10(5A) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(15)(d)

[^key-3521e553a56dfa07ee8a95b9190e1844]: Sch. 36 para. 10(3)(za) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(15)(b)

[^key-07c209d626bcf21c17822cacc158bec2]: Sch. 36 para. 10(4)(za) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(15)(c)

[^M_F_423f0ab7-0073-4e26-fa4d-423f5c16d93f]: Sch. 36 para. 11A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(16)

[^key-c9b953ddbbd74d5c83d03cd64d2c7a80]: Words in s. 220(4)(c) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(21)(a)

[^key-4fcc0e1ad345f5b93a39a9d4812b5b76]: Words in s. 220(5)(c) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(21)(b)

[^key-69a39b9c81f43741c3f994686510cc3e]: Words in s. 220(7) substituted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(21)(c)

[^key-5f863c7b32c6652ec57b64b7a2562b84]: S. 219(8) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(20)

[^key-dd7b8c2eb62ce4fe7777460b304c34f1]: S. 219(4)(d)(e) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(19)

[^key-03ff659d5398d425f9b17a928eb9113f]: Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(8) (with s. 117)

[^key-4388e6efced8e0e58ea1d1e5eff3c8f5]: Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(a)

[^key-c91e6fab146a5c31a315ef04b0d9fbfd]: Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(b)

[^key-15557e8a44e9f9505954747fc1e265d9]: Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(c)

[^key-b631d209579deb99fef95cc5c51fcdb1]: Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(d)

[^key-1e1e94cd928dd647ed154bb2264a7236]: Word in s. 212(4)(b) omitted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 18 para. 60(a)

[^key-a386af35d7194a821a5201d76458300d]: S. 212(4)(d) and preceding word inserted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 60(b)

[^key-f09303ef9d2469b17da667a09b7be8cf]: Word in s. 212(4)(c) omitted (with effect in accordance with s. 158(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 158(11)(a)

[^key-21fab86c0c4c6d0167b734e2890ede42]: S. 212(4)(e) and preceding word inserted (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(11)(b)

[^key-e8d8753a15aa4ccd2214fa655b503e0f]: Words in s. 287(4) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(23)

[^key-0078ad4ddd3906e55f0145a7f2db2375]: Words in s. 287(5)(b) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(24)

[^key-e3b98a488cb7177d59378be4708d459d]: Words in s. 287(5A)(5B) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(25)

[^key-fea248034a37b6104b524be84c2a47fa]: Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)

[^key-1e87bfd1bd5c8dfe11e533c588b8fcf7]: Sch. 36 para. 4A and cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(11)

[^key-04d404daca0473b91182569c89c93727]: Sch. 36 para. 7A and cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(14)

[^key-a24f9bddd12b2bb2977b0da8fde1b184]: S. 281A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(7)

[^key-927b8e7d6c58f43b50e71ebf8a246abf]: Words in Sch. 34 para. 7(b) substituted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(29)(b)(i)

[^key-48f71cf8a932550315b01a272635c33d]: Words in Sch. 34 para. 7(c)(i) omitted (with effect in accordance with s. 157(30) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 157(29)(c)

[^key-f95657520613d234a730e6581ff239e3]: S. 200(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(4) (with s. 117)

[^key-93625669eee0e1b230f0a1c172903723]: Sch. 32 para. 3(7) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(28)

[^key-695f53c503719c701af99a9f1dc9acfe]: Sch. 32 para. 3(5)(d)(e) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(27)

[^key-e506ab1ca5696700f45febb3640dd748]: Words in Sch. 36 para. 7(1)(b) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(12)

[^key-a4bd6207c99af70685cbb64e7af9cc8f]: Words in Sch. 36 para. 7(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(13)

[^key-98287d472cd5b7c4517121b66c377c3c]: S. 241(5) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(6)

[^key-51aa3e69fe06d8805cef4263808e940b]: S. 203(ea) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(5) (with s. 117)

[^key-bf686d1a1f73645e04906b2a5eecfcd1]: S. 242(6)(7) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(4)

[^key-b736157118c651b6921ab75e7fe1ad57]: S. 253(6)(da) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(7) (with s. 117)

[^key-590ee0e1573d80d93d8fbb67f80898ee]: S. 282(3)(ba) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(8)

[^key-2dedc6818ab43dc5c7f4e3963b93fe50]: Sch. 34A paras. 20-22 and cross-headings substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(3)

[^key-30a504ea3d318d64bc6e98d25b3d393c]: Sch. 34 Pt. 2 paras. 13B-13D substituted (with effect in accordance with s. 24(5) of the amending Act) by Finance Act 2017 (c. 10), s. 24(2)