Finance (No. 2) Act 2017

Pt. 3: s. 48 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 49 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 50 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 51 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 52 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 53 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 54 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 55 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 56 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 57 in force at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 58 in force for at Royal Assent for specified purposes, see s. 59(1)(a)

Pt. 3: s. 59 in force at Royal Assent for specified purposes, see s. 59(1)(a)

S. 61(6)(7) in force at Royal Assent, see s. 61(6)

S. 62(1)(2)(3)(b)(5)-(7) in force at Royal Assent, see s. 62(6)

S. 66 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 6 para. 1 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 2 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 3 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 4 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 5 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 6 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 8 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 9 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 10 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 11 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 12 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 13 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 14 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 15 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 16 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 17 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 18 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 19 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 20 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 21 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 6 para. 22 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

Sch. 13 para. 1 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 2 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 3 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 4 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 5 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 6 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 7 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 8 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 9 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 10 in force at Royal Assent for specified purposes, see s. 59

Sch. 13 para. 11 in force at Royal Assent for specified purposes, see s. 59

Sch. 17 para. 1 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 2 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 3 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 4 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 5 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 6 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 7 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 8 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 9 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 10 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 11 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 12 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 13 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 14 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 15 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 16 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 17 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 18 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 19 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 20 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 21 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 23 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 24 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 25 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 26 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 27 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 28 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 29 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 30 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 31 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 32 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 33 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 34 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 35 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 36 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 37 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 38 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 39 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 40 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 41 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 42 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 43 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 44 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 45 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 46 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 47 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 48 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 49 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 50 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 51 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 52 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 53 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 54 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 55 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 56 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 57 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Sch. 17 para. 8(7) applied (1.1.2018) by The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 (S.I. 2017/1215), regs. 1, 3(3)

Sch. 17 para. 17 restricted (1.1.2018) by The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 (S.I. 2017/1215), regs. 1, 4(4)

Sch. 17 para. 8(2)(a)(3)(a) restricted (1.1.2018) by The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 (S.I. 2017/1215), regs. 1, 6(1)

Sch. 11 para. 36A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 4(2)

Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10

Word in Sch. 11 para. 36 cross-heading substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 11(4)

Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1

Sch. 14 para. 10A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 7(3)

Sch. 14 para. 10B inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 9

Sch. 14 para. 10C inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 15(2)

Sch. 14 para. 43A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 15(3)

Word in s. 60 inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 7(2)(a)

Words in s. 60 inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 7(2)(b)

Sch. 7 para. 28 omitted (with effect in accordance with s. 29(6) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 29(5)

Words in Sch. 11 para. 1(3) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 8(2)(a)

Words in Sch. 11 para. 1(6) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 8(2)(b)(i)

Words in Sch. 11 para. 1(6) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 8(2)(b)(ii)

Words in Sch. 11 para. 36(2) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 11(2)

Sch. 11 para. 36(3) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)

Sch. 11 para. 36(5) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)

Sch. 11 para. 36(6) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)

Sch. 14 para. 46(5) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 15(4)

S. 56 in force at 1.4.2018 for the purposes of the amendments made by that section by S.I. 2018/298, reg. 2(2)

Sch. 4 para. 126 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(xiii)(a)

Sch. 4 para. 172 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. 31(2)

Sch. 6 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)(xiii)(b)

S. 48 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 49 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 50 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 51 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 52 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 53 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 54 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 55 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 57 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 58 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 59 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

S. 19(13) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 paras. 23(3), 42 (with Sch. 4 paras. 43-46)

S. 19(8)(za) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 paras. 23(2), 42 (with Sch. 4 paras. 43-46)

S. 61(6) modified (22.7.2020) by Finance Act 2020 (c. 14), s. 104(5)

Sch. 11 para. 1(6A) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(2)(a)

Words in Sch. 11 para. 1(7) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(2)(b)(i)

Words in Sch. 11 para. 1(7)(a) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(2)(b)(ii)

Words in Sch. 11 para. 1(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 15(1)

Words in Sch. 11 para. 1(2) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 2

Words in Sch. 11 para. 3(1) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 28

Sch. 11 Pt. 2 heading substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 9

Sch. 11 para. 1A inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(3)

Sch. 11 para. 1B inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 17(1)

Sch. 11 para. 35ZA and cross-heading inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 38

Sch. 11 para. 2(6) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 4

Words in Sch. 11 para. 2(2) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 27(a)

Words in Sch. 11 para. 2(4) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 27(b)

Words in Sch. 11 para. 2(5) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 27(c)

Words in Sch. 11 para. 7(3) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 31

Sch. 11 para. 35A(3) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 13(2)

Word in Sch. 11 para. 35A(4) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 13(3)

Word in Sch. 11 para. 35A(5) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 13(4)(a)

Words in Sch. 11 para. 35A(5)(a) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 13(4)(b)

Words in Sch. 11 para. 35A(5)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 13(4)(c)(i)

Words in Sch. 11 para. 35A(5)(b) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 13(4)(c)(ii)

Word in Sch. 11 para. 35A(6) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 13(5)

Sch. 11 para. 35A(7)(b) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 13(6)

Word in Sch. 11 para. 35B(1) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 14

Words in Sch. 11 para. 35C(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(2)

Words in Sch. 11 para. 4(1)(b)(ii) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 5(2)

Words in Sch. 11 para. 4(2) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 5(3)

Sch. 11 para. 4(4) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 5(4)

Words in Sch. 11 para. 4(6) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 29

Words in Sch. 11 para. 10(1)(b) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 32

Sch. 12 para. 1(3A)-(3G) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(5)(c)

Words in Sch. 12 para. 1(1) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(5)(a)

Words in Sch. 12 para. 1(3) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(5)(b)(i)

Sch. 12 para. 1(3)(b) substituted for Sch. 12 para. 1(3)(b)(c) (22.7.2020) by Finance Act 2020 (c. 14), s. 16(5)(b)(iii)

Words in Sch. 12 para. 1(3)(a) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 16(5)(b)(ii)

Words in Sch. 12 para. 1(2)(a) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 15(2)

Words in Sch. 11 para. 35D(1)(e) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 15(2)(a)

Word in Sch. 11 para. 35D(1)(j) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 15(2)(b)

Words in Sch. 11 para. 35D(1)(k) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 15(2)(c)

Sch. 11 para. 35D(2)(a) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 15(3)

Words in Sch. 11 para. 13(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 35

Words in Sch. 11 para. 13(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 7

Words in Sch. 11 para. 23(1)(d) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 12(2)(a)

Words in Sch. 11 para. 23(1)(e) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 12(2)(b)

Sch. 11 para. 23(4) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 12(3)

Words in Sch. 11 para. 36(2) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 16(3)

Words in Sch. 11 para. 36(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 16(2)

Sch. 11 para. 36(4) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 16(4)

Words in Sch. 11 para. 5(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 6

Words in Sch. 11 para. 5(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 30

Words in Sch. 12 para. 19(1)(e) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 21(2)(a)

Words in Sch. 12 para. 19(1)(f) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 21(2)(b)

Sch. 12 para. 19(3) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 21(3)

Words in Sch. 11 para. 11(1) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 33

Words in Sch. 11 para. 12(5) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 34

Words in Sch. 11 para. 15(3) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 36

Words in Sch. 11 para. 18(1)(b) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 37

Words in Sch. 11 para. 45 inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(3)

Sch. 12 para. 2(6) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 19

Words in Sch. 12 para. 22(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(4)

Sch. 11 para. 19 and cross-heading omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 8

Sch. 11 para. 2 cross-heading substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 3

Sch. 11 para. 23 cross-heading omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 11

Sch. 11 paras. 20-22 and cross-headings omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 10

Sch. 12 paras. 15-18 and cross-headings omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 20

Sch. 12 para. 2 cross-heading substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 18

Sch. 12 para. 1A inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 17(2)

Sch. 14 para. 10BA inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 104(4)

Sch. 12 para. 23(2)(a) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 22

Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.

Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.

Words in s. 48(4) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 9(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

S. 48(4A) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 9(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

Sch. 13 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.

Sch. 13 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.

Words in Sch. 13 heading substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 130(3) (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)

Words in s. 48(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 123(2)(a) (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)

Words in s. 48(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 123(2)(b)(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)

Words in s. 48(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 123(2)(b)(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)

Words in s. 48(1)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 123(2)(c)(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)

Words in s. 48(1)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 123(2)(c)(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)

Words in s. 48(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 123(3) (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)