Finance Act 2014

[^key-23e6c5e486ca50bb0cb9d2f3c895288b]: Sch. 34 paras. 13A(6)-(12) substituted for Sch. 34 paras. 6-8 (with effect in accordance with s. 24(5) of the amending Act) by Finance Act 2017 (c. 10), s. 24(1)

[^key-ca3888503a64e8ca6870bba778ee74d9]: Words in Sch. 34A para. 23(1) substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(4)(a)

[^key-5bc1d801f67d009242ecc33bcbcd8445]: Words in Sch. 34A para. 23(2) substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(4)(b)

[^key-2fae62931bff48f322571dbf0815ce65]: Words in Sch. 34 para. 6(4)(j) substituted (26.6.2017) by The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692), reg. 1(2), Sch. 7 para. 10 (with regs. 8, 15)

[^key-c4448c64298d738df5852f03700f2b56]: S. 160(9) inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(4)(d)

[^key-2c7f71e431fa32754bcfefd49d842f4e]: Word in s. 160(1) inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(4)(a)

[^key-df908860ef57dfd511a7acf24ffd9c43]: S. 160(2) omitted (with effect in accordance with s. 46(9) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 46(4)(b)

[^key-be3906e2f9c5f618f307f8240fa6e3ff]: Words in s. 160(3) inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(4)(c)

[^key-16c31df363c4b62c0f45b18c2adcac19]: S. 159A inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(3)

[^key-ffbd73742484a224a89107df4f1b9002]: S. 160A inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(5)

[^M_F_ccf47f67-8a91-447f-c573-00970c557618]: Words in Sch. 34A para. 27 cross-heading inserted (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(5)

[^key-c50425f160881b31c1d94b76459883d6]: S. 39 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(e)

[^key-727fd87007d0f4fae4fdc4bec952fda4]: Words in Sch. 34 para. 7(a) substituted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 61(a)

[^key-9cf11d5a669fff886abba258677da6ca]: Words in Sch. 34 para. 7(b) substituted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 61(b)

[^M_F_bcc28b1e-55d4-49ac-c737-3d4db661522a]: Words in Sch. 34A para. 28 cross-heading substituted (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(7)

[^key-21670aa07829c2a86bdd0a85f3627feb]: S. 159(4)-(7) substituted for s. 159(4) (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(2)

[^key-68354135dea165d7978173c79d22c86c]: S. 188(3) inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(6)

[^key-87d30aa9ec46c6200564edfe08ce17f9]: S. 194(4)(za) inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(8)

[^key-8b724f45dd9eb5c9a6909d41131ade2e]: S. 276 omitted (with effect in accordance with s. 64(5)(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 64(4)

[^key-4697e387d4e055d6a7a717b02027b565]: Words in s. 190 substituted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(7)

[^key-cf51aafb677e573788801a96fec33ddd]: S. 300 in force at 1.12.2017 by S.I. 2017/1183, art. 2

[^key-df953ab9622203582dd4935c06091011]: Words in s. 281A heading inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(2)

[^key-19b460f1c29eaa68c6dac50821f37317]: Words in s. 281A(1)(a) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(3)(a)

[^key-7e49f82adc1f2b473bbc99ec0918e083]: Words in s. 281A(1)(b) substituted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(3)(b)

[^key-65434b0a8f33478aca885bcc1de53491]: Words in s. 281A(3) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(4)

[^key-34e58d265a3250c2811790aafb750ca6]: S. 281A(4) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 53(5)

[^key-6fe2eb2d0f67af196aa14ce455bca97e]: Words in Sch. 34A para. 2(4) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(2)

[^key-cf2f9e5e57eabff2da43ab0e744e8bf0]: Words in Sch. 34A para. 14(1)(a) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(a)

[^key-dfaa4db8e8d5f867c574089e4dab5da4]: Word in Sch. 34A para. 14(1)(a) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)

[^key-d4ed87f9a7b11d19d9016f7848e66865]: Word in Sch. 34A para. 14(1)(b) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)

[^key-dbeb7aab3e200f2cb239b8c41c3253c7]: Word in Sch. 34A para. 14(2) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)

[^key-455706597168f15bab93219a2510938f]: Word in Sch. 34A para. 14(3) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)

[^key-a513db6507258c4613f3deb782a3a636]: Sch. 34A para. 26A and cross-heading inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(4)

[^key-a30c00bd41ddba759ec6544db09a929b]: Words in Sch. 34A para. 27 substituted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(6)(a)

[^key-3f48d35965921bd053f065fd784eda5b]: Words in Sch. 34A para. 27 inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(6)(b)

[^key-783322e8329383ad0f2f5cd2b0616491]: Word in Sch. 34A para. 28(1) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(8)

[^key-edf6377c0ffea38b1336acff15277e45]: Words in s. 220(3) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(2)

[^key-e2afe268c4397899809d5f160c5297bc]: Words in s. 221(3) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(2)

[^key-17949dbf08eb47c940876897c265070d]: S. 226(8) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(3)

[^key-da1bcb823e8819e9cea1001e6ce520da]: S. 227(7A) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(4)(a)

[^key-46a62f455535559a5caac934d1c729d1]: S. 227(13A) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(4)(c)

[^key-e3c616b89bff4bd375a4a810ed7e7e8e]: Words in s. 227(13) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(4)(b)

[^key-593a8b61f0108328ee4738d438fc72f5]: Words in s. 227(7A)(b) inserted by 2017 c. 32, Sch. 14 para. 43A (as inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 15(3))

[^key-b49c68f870ab04465fe4a92648541f58]: Words in Sch. 32 para. 4(2) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(5)(a)

[^key-2d10fcd1f06ecd6d076d751905f8fbee]: Sch. 32 para. 7(ba) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(5)(b)(ii)

[^key-9c1a125631e8472205d8084765e38a36]: Word in Sch. 32 para. 7(b) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 6 para. 13(5)(b)(i)

[^key-a0da1db2825fecddf6e56bf560ef2449]: Sch. 32 para. 8(2)(aa) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(5)(c)(i)

[^key-b077c5e732a4b7f06118e62b8e8fc3f4]: Sch. 32 para. 8(2)(d) and word inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 13(5)(c)(iii)

[^key-2d40f2f7af7ad35c7eacc4429b0e616a]: Words in Sch. 32 para. 8(2)(aa) inserted by 2017 c. 32, Sch. 14 para. 46(5) (as inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 15(4))

[^key-1e59a8d60ee4038f66c6bd97f467d860]: Word in Sch. 32 para. 8(2)(b) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 6 para. 13(5)(c)(ii)

[^key-ad6a6c5aaca2b724a2e0a15d8ebe261d]: Sch. 6 applied (S.) (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)

[^key-9f34e68cee7285e07877274fa15a9ce4]: Word in s. 155(3) substituted (with effect in accordance with s. 62(2) of the amending Act) by Finance Act 2019 (c. 1), s. 62(1)

[^key-274f90047a1249a7114e54729ffc2fa4]: Sch. 4 para. 7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(xi)

[^key-cd55c6ee892a6c889910b7c9b1864535]: Words in Sch. 35 para. 11(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 88(3)(a)

[^key-bc3807ddc3e4c8987b9f2ba34f623b42]: Sch. 35 para. 11(2) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 88(3)(b)

[^M_C_739cc3bc-2403-494d-93a6-13c5f71b388b]: Pt. 4 applied (with modifications) (retrospective) by 1970 c. 9, s. 12ABZAA(4) (as inserted (17.7.2014) by 2020 c. 14, s. 104(1)(2) (with s. 104(3)))

[^key-5a868c26c53a3f927e2dfe3b795deeed]: Sch. 22 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(l) (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-1f4d0c6a937ad79bdc89b09338ed6bd3]: S. 103 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(l) (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-4799d1cb8d0be8ed6216598dee28e177]: S. 104(4) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(l) (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-36c32594078ef25d79df122a45e8b17a]: S. 237(8A) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 11

[^key-7a3593b36e14b29a841a5e72d9d5cb9e]: S. 237(5A)(5B) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 22(1)(b)

[^key-16753afac0f49ab5808688bbc58eabc1]: Word in s. 237(7A) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 22(1)(c)(i)

[^key-d51a36ee4623d05791c951ba4bad43a0]: S. 237(5)(b)(i) and word omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 22(1)(a)(i)

[^key-38a765de8f64a8e0307f75a46ef0ee62]: Words in s. 237(5)(b)(ii) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 22(1)(a)(ii)

[^key-b210df54cfd1efe707815575e3cf1212]: S. 237(7A)(a) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 22(1)(c)(ii)

[^key-bc6b9417aa08b2767296b478fe39a685]: S. 209(1A) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 3(4)

[^key-e61f1d6c828b3d225f45582792dd48fb]: S. 209(4)(5) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 3(6)

[^key-7939a6c81286d98153a3946f4a0383bc]: Word in s. 209(1) substituted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 3(3)

[^key-355387d2d7e96ab3c0f02f9548d1adeb]: Words in s. 209(3) substituted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 3(5)(a)

[^key-8c980b1a36d0e5ec67acf571ed367780]: Words in s. 209(3) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 3(5)(b)

[^key-44bc1ab76c19651a116e122654e2da24]: Word in s. 219(5)(a) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(a), 44

[^key-cc776e17dde889934bec0cae97861a1b]: Word in s. 219(5)(b) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(b), 44

[^key-fdab04cff9cbe55fa9f22796b4b35a29]: Words in s. 219(5)(c) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(c)(i), 44

[^key-c29e7a443a19cb94f05b0544edc0edd9]: Words in s. 219(5)(c) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(c)(ii), 44

[^key-901ce5d83c1b0daef84fa36637fa5413]: Word in s. 219(5)(c) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(c)(iii), 44

[^key-c455bc80b5a44f68e2d7bf27ef395872]: Word in s. 219(6) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(d)(i), 44

[^key-ae41da5b291d914aa2c7db6edc55907a]: Words in s. 219(6) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(d)(ii), 44

[^key-8234eed12010929dcb249820c93db921]: Word in s. 219(6) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(d)(iii), 44

[^key-2843f74b34dbe3456ac24db4eef41bd0]: S. 237A(3A)(3B) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 22(2)(b)

[^key-d83a1de868c85ee8a92141f17696d1bd]: S. 237A(3)(a) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 22(2)(a)

[^key-be15d9981b21ab4771df46a4b3cd80d2]: S. 237A(9)(a) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 22(2)(c)

[^key-aa2f6d043d56bde67189be9b72ef7d83]: S. 237A(3C) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 12

[^key-b3ca8639a4de383ac1941848ed2efecf]: S. 283(4) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 18(b)

[^key-120c5d5e4c5985db178e16e25bdfaccb]: Words in s. 283(1) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 6

[^key-fdf037c125e6eaaf9455679db38800dc]: Words in s. 283(1) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 18(a)

[^key-3c8db2065d8cb582a06442265c028647]: S. 241(2A) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 25(b)

[^key-b4f81fcf7970f5b1e5a0986120dcf254]: S. 241(4A)-(4J) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 25(c)

[^key-d41c3ba96a8747cab4fe850c1ea36e61]: Words in s. 241(2)(a) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 25(a)(i)

[^key-a48387cd2147ea1f4e170b18132bebe3]: Word in s. 241(2)(a) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 25(a)(ii)

[^key-9fc710460c9d5ec63800df655f378006]: S. 241(2)(b) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 25(a)(iii)

[^key-251369b93edb8b80d8db43ad80108b31]: Words in s. 209 heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 3(2)

[^key-95753df4fe28c9451101db5d863338cc]: Words in s. 213 heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 6(2)

[^key-864d296442727db7a62d92878fe14c89]: Word in s. 251 heading substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 14(2)

[^key-c059304f5fcbc9ceb824f8bc1fb1364f]: Words in s. 240 heading substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 24(2)

[^key-e61419aef699744b02c062c982997731]: Word in s. 260 heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 17(2)

[^key-9d650a28e8953ae0acd1bd2831107cba]: Words in Sch. 30 heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 10

[^key-e848990ed8e8a0293536d31f991caf7a]: Sch. 31 para. 4A and cross-heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 11

[^key-22f0eae5f449a6e6990885b0bb7647cd]: Sch. 33A inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 10

[^key-03a9ef7427023a0babc2e6d9bb09a1d9]: Sch. 34 para. 12 cross-heading substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 7(a)

[^key-c725d1b2659869499e550fcaa604e13a]: Words in Sch. 34 para. 5 cross-heading substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(2)

[^key-ce8d1b9c6e385ce77b2568dbf3004ce2]: S. 208A inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 2

[^key-e2cb8a33350ef5ec52c0bcdd729d1d63]: S. 211A inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 4

[^key-89b27d137ccad1a7c115145e54f13fe1]: S. 214A inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 8

[^key-586b29d4a24070b122eaee8199547906]: Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1

[^key-67d67a3c23b2dd5e85be5eb57c9051ae]: S. 239A inserted (with effect in accordance with Sch. 30 para. 20(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 20(1)

[^key-d8eb0d264a943032640a30c668ec924e]: S. 244A inserted (with effect in accordance with Sch. 30 para. 21(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 21(1)

[^key-abd8213e748e5589e76b5a338d9e2d59]: S. 272A inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 4

[^key-4a1f314020a0cf51888f30d145cd3cef]: S. 240(4) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 24(4)

[^key-ed6221669f6f9986174d37a0cbec8ee4]: S. 240(3)(b) and word omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 24(3)

[^key-6326782a42bcb8c5326a7992ebd29a27]: S. 260(1)(b) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 17(3)(b)

[^key-915b8a6381b7614f640a9d8ba6e53577]: Words in s. 260(1) renumbered as s. 260(1)(a) (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 17(3)(a)

[^key-39e3052258671ee43c4831293331e47e]: Words in s. 260(3)(a) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 17(4)

[^key-3c419e3105f2d91427d4f59f684f9e4a]: Words in s. 260(5) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 17(5)(a)

[^key-3d74223ccfa2522568f8c37f46e3310e]: Word in s. 260(5)(a) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 17(5)(b)

[^key-886fe331be99371a09a856d0a03b777c]: Word in s. 260(6) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 17(6)

[^key-6f934758e83dfe1618fe57c78bf7f103]: S. 242(1A)-(1G) inserted (with effect in accordance with Sch. 30 para. 27(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 27(2)

[^key-a684a9fc768a548935cef0e7db90a1bd]: S. 242(1)(b)(ii) and word inserted (with effect in accordance with Sch. 30 para. 27(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 27(1)(a)(ii)

[^key-2967d315a14822683a43443274eab22c]: Words in s. 242(1)(b) renumbered as s. 242(1)(b)(i) (with effect in accordance with Sch. 30 para. 27(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 27(1)(a)(i)

[^key-57ff196c9fb0a682e8de9f8a30b9e12f]: Words in s. 242(1) inserted (with effect in accordance with Sch. 30 para. 27(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 27(1)(b)

[^key-c16e7f1719d15daa8778e2080f51004d]: Words in Sch. 35 para. 4(1)(a) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(5)(a)

[^key-52c5ed88a302546707e8805a5dc31c0f]: Words in Sch. 35 para. 4(8)(a) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(5)(b)(i)

[^key-a9accdf5871ba2c9525d681ccd7d8726]: Words in Sch. 35 para. 4(8)(c) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(5)(b)(ii)(a)

[^key-30dfc818c7ae06daa41e30cc9cfa3de8]: Word in Sch. 35 para. 4(8)(c) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 8(5)(b)(ii)(b)

[^key-84d0e25a60f8084efd8291ddfcd251bc]: Words in Sch. 35 para. 4(8)(c) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(5)(b)(ii)(c)

[^key-f0af67fd9517b2e0ecdc3dad08f42e22]: S. 273(5)-(7) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(6)

[^key-fab1697151be668fc5e6385da22ca2ca]: S. 273(1)(za)(zb) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(2)

[^key-68ea33640886cba01076acf725768606]: Words in s. 273(2) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(a)(i)

[^key-c296ac30b717e31be17cc83eb3b16a96]: Words in s. 273(2) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(a)(ii)

[^key-c38e814bd6926d2f383682461020aeab]: Words in s. 273(2)(a) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(b)

[^key-52fa98c72f3016af8762524290be77fb]: Words in s. 273(2)(b) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(b)

[^key-b100ec3f9202ac820978e118c57c57fe]: Word in s. 273(2)(c) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(3)(c)

[^key-402a85388f56f0ac2564fb561198bc62]: Words in s. 273(3) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(4)(a)

[^key-bb2f31b6684d99c91d26b3f67a284e07]: Words in s. 273(3) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(4)(b)

[^key-bd4d46e402d4922acb008c142d2530c6]: Word in s. 273(4) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 5(5)

[^key-97bbd68f51930152283619c562d69e96]: Sch. 35 para. 1(za) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(a)

[^key-2f27c933df7b66148fae9d87b6aad95c]: Sch. 35 para. 1(i) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(c)

[^key-f11d75233e945f6a13f136190e73c3e6]: Sch. 35 para. 1(g) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 8(2)(b)

[^key-34b829438c4c2a5e5c8dbef19a86c754]: S. 245(8A) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 2(3)

[^key-b60524cdcc5ba116190492bf832c00b7]: Words in s. 245(5)(c) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 2(2)

[^key-7ab10676cf894dbe89060f4c630c2be6]: Sch. 31 para. 5(9A)-(9C) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(6)

[^key-aa45129bc10e91120abb63ffd0a036a8]: Word in Sch. 31 para. 5(2)(a) substituted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(2)(a)

[^key-cb10d0a6da642e09adc7f51427e13a61]: Sch. 31 para. 5(2)(aa) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(2)(b)

[^key-5e994e6fb0af8bad999249803c585407]: Words in Sch. 31 para. 5(2)(b) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(2)(c)

[^key-5d89716d6448e5de6b494bbe191d8c89]: Words in Sch. 31 para. 5(5) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(3)

[^key-e9c883fff2699d031e9f271260d33048]: Words in Sch. 31 para. 5(6) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(4)

[^key-e50570d42a2a198cb4ebb518a439f8fe]: Words in Sch. 31 para. 5(7)(a) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(5)

[^key-f9f3cef4d92ac6751d2195910a769fbb]: Words in Sch. 31 para. 5(11) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 12(7)

[^key-a010f85bfc5740051b4cae2b050bb700]: Sch. 34 para. 5(A1) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(3)

[^key-0e85febb301aa564a4f610c9419021f8]: Sch. 34 para. 5(1A) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(5)

[^key-defb11d000ef560c1e4295be4f4abd98]: Words in Sch. 34 para. 5(2) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(6)(a)

[^key-46a99c437fb0510f13e0e2a5b6b202d1]: Words in Sch. 34 para. 5(2) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(6)(b)

[^key-1d637e117dba138f3b647da08f7b694e]: Words in Sch. 34 para. 5(1) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(4)(a)

[^key-022f14a5c2b29ba19507c56386a8c15b]: Sch. 34 para. 5(1)(ca)(cb) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(4)(b)

[^key-492a7e8df871653461feb2b7fa72faef]: Sch. 34 para. 5(1)(e) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(4)(c)

[^key-8e62da492eb5e94e94e1fe92852774e5]: Words in Sch. 34 para. 5(4) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 29(7)

[^key-222c98d17c00d1f3a7b00f86d89f9af4]: Sch. 34 para. 7(1) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 30(a)

[^key-684b761e82a83e28d3d5a27525d6d344]: Sch. 34 para. 7 renumbered as Sch. 34 para. 7(2) (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 30(b)

[^key-c736dd8d8f585f7a51b0497f72094160]: Words in Sch. 34 para. 7(2) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 30(c)

[^key-67ad70ca652982a5fa92e0c5e102bee8]: Sch. 34 para. 7(3) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 30(d)

[^key-30546ccde89c16ae37fe2270c92da9ee]: Words in s. 212(3) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 5(3)

[^key-2610d1ec29853c6f0b68d2463cd1acba]: Words in s. 212(2) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 5(2)

[^key-5152f597da3df95bf13100b0573882b4]: Words in s. 212(5)(c) substituted (10.6.2021) by 2015 c. 11, Sch. 20 para. 21(3) (as inserted by Finance Act 2021 (c. 26), Sch. 28 para. 14)

[^key-9d1fa0d61399a52316d77932bcbe70b5]: Words in s. 212(5)(d) substituted (10.6.2021) by 2015 c. 11, Sch. 20 para. 21(4) (as inserted by Finance Act 2021 (c. 26), Sch. 28 para. 14)

[^key-8f3aeacb30a4e3ed90dee4dab5d07ae4]: S. 212(5)(ba) inserted by 2015 c. 11, Sch. 20 para. 21(2) (as inserted by Finance Act 2021 (c. 26), Sch. 28 para. 14)

[^key-6ac027f90b6665255335480770c87a30]: Word in s. 250(2)(a) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 13(a)

[^key-549505b1b24b3887534a30235c8d3e51]: S. 250(2)(aa) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 13(b)

[^key-636ef3a8bdacaaf66e753514eaaf0988]: Word in s. 251(2)(c) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 14(3)(a)

[^key-c0ee767b324966c10eb76618e651ef3c]: S. 251(2)(ca) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 14(3)(b)

[^key-9fa34eda34bf677a1197fae99167fa97]: Words in s. 213(1) inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 6(3)

[^key-753864936ae2ecc8a352c0682e2a4c9c]: Sch. 35 para. 2(1A) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(3)(e)

[^key-135c89bbbfe1543e473ae2e7aa8b6459]: Sch. 35 para. 2(2A)-(2C) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(3)(g)

[^key-7f5a9773f25db11d05afdc8644780ac6]: Sch. 35 para. 2(3A)(3B) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(3)(h)

[^key-a73d8e5eeefb78b089f0c1145f35aa01]: Sch. 35 para. 2(5)(6) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(3)(j)

[^key-b9308a6466f2f4d5f62b90d842ddefb7]: Words in Sch. 35 para. 2(1) renumbered as Sch. 35 para. 2(1)(a) (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(3)(a)(i)

[^key-cd44f68c30de41a85bceeb293151978b]: Word in Sch. 35 para. 2(1)(a) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(3)(a)(ii)