LegalizeReform history
Finance Act 2021
22 versions
· 2021-06-10
2025-05-31
Finance Act 2021
2025-03-28
Finance Act 2021
2025-03-20
Finance Act 2021
2024-11-12
Finance Act 2021
2024-04-06
Finance Act 2021
2024-03-01
Finance Act 2021
2024-02-22
Finance Act 2021
2023-10-02
Finance Act 2021
2023-07-11
Finance Act 2021
2023-04-06
Finance Act 2021
2023-04-01
Finance Act 2021
2023-02-07
Finance Act 2021
2023-01-10
Finance Act 2021
2023-01-01
Finance Act 2021
Changes on 2023-01-01
@@ -11418,7 +11418,28 @@
##### 1
This Schedule makes provision for penalties to be payable by a person who, in relation to a tax dealt with by one of the following tables, fails to pay an amount specified in column 2 of the table (“the tax due”) on or before the date specified in column 3 of the table (“*the specified date*”).
- (1) This Schedule makes provision for penalties to be payable by a person who, in relation to a tax dealt with by one of the following tables, fails to pay an amount specified in column 2 of the table (“the tax due”) on or before the date specified in column 3 of the table (“*the specified date*”).
| 1 | Amount of income tax or capital gains tax payable under section 55 of TMA 1970 | The date determined in accordance with section 55 of TMA 1970 as the date by which the amount must be paid |
| --- | --- | --- |
| 2 | Amount of income tax or capital gains tax payable under section 59B(3) or (4) of TMA 1970 | The date specified in section 59B(3) or (4) of TMA 1970 as the date by which the amount must be paid |
| 3 | Amount of income tax or capital gains tax payable under section 59B(5) or (6) of TMA 1970 | The date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid |
| 4 | Amount of income tax or capital gains tax payable under section 59B(5A) of TMA 1970 | The date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid |
| 5 | Amount of income tax or capital gains tax payable under section 59BA(4) or (5) of TMA 1970 | The date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid |
| 6 | Amount of income tax payable under regulations under section 244L(2)(a) of FA 2004 | The due date determined by or under the regulations |
| 7 | Amount of income tax shown in a return under section 254(1) of FA 2004 | The date specified in section 254(5) of FA 2004 as the date by which the amount must be paid |
| 8 | Amount of income tax or capital gains tax (not within item 4) shown in an assessment or determination made by HMRC in default of a return (see paragraph 3) | The date by which the amount would have been required to be paid if it had been shown in the return in question |
| 9 | Amount of income tax or capital gains tax (not within item 1 or 3) shown in an amendment or correction of a return | The later of—the date by which the amount must be paid, andthe date on which the amendment or correction is made |
| 10 | Amount of income tax or capital gains tax (not within item 1 or 3) shown in an assessment or determination made by HMRC otherwise than in default of a return (see paragraph 3) | The later of—the date by which the amount must be paid, andthe date on which the assessment or determination is made |
| 1 | Amount of value added tax payable under section 25(1) of VATA 1994 except an amount within item 3, 4 or 5, or that is an annual accounting scheme instalment | The date determined by or under regulations under section 25 of VATA 1994 as the date by which the amount must be paid |
| --- | --- | --- |
| 2 | . . . | . . . |
| 3 | Amount of value added tax shown in an assessment made by HMRC in default of a return (see paragraph 3) | The date by which the amount would have been required to be paid if it had been shown in the return in question |
| 4 | Amount of value added tax shown in an amendment or correction of a return | The date falling 30 days after the date on which the amendment or correction is made |
| 5 | Amount of value added tax shown in an assessment made by HMRC otherwise than in default of a return (see paragraph 3) | The date falling 30 days after the date on which the assessment is made |
- (2) In the table relating to value added tax, “annual accounting scheme instalment” means an amount payable to HMRC by virtue of regulation 50(2)(a) of the Value Added Tax Regulations 1995 ([S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518)).
##### 2
@@ -15259,13 +15280,13 @@
The amendments made by paragraph 8 have effect whenever the land transaction return under section 76 of FA 2003 was delivered.
#### Income tax charge for tax year 2021-22
#### Super-deductions and other temporary first-year allowances
#### Main rates of income tax for tax year 2021-22
#### Further provision about super-deductions etc
#### Meaning of “general decommissioning expenditure”
#### Extensions of plant or machinery leases for reasons related to coronavirus
#### Temporary extension of periods to which trade losses may be carried back
#### Workers' services provided through intermediaries
@@ -15275,50 +15296,50 @@
#### Enterprise management incentives
#### Cycles and cyclist's safety equipment
#### Freezing the standard lifetime allowance
#### Deduction where business rates etc repaid
#### Payments made to victims of modern slavery etc
#### Plastic packaging tax
#### Notification of liability and registration
#### Fraudulent evasion
#### Rate bands etc for tax years 2021-22 to 2025-26
#### Increased rates for non-resident transactions
#### Repayment to certain housing co-operatives: 2020-21 chargeable period
#### Exemption for coronavirus tests
#### Collective money purchase benefits
#### Repeal of provisions relating to the Interest and Royalties Directive
#### Hybrid and other mismatches
#### Charge to plastic packaging tax
#### Cancellation of registration
#### Misstatements
#### Temporary period for reduced rates on residential property
#### Relief from higher rate charge for certain housing co-operatives etc
#### Extension of temporary 5% reduced rate for hospitality and tourism sectors
#### Temporary 12.5% reduced rate for hospitality and tourism sectors
#### Extending digital record-keeping for VAT purposes to all businesses
#### Refunds to S4C
#### Rates of tobacco products duty
#### Distance selling: Northern Ireland
#### Steel removed to Northern Ireland
#### Rates for light passenger or light goods vehicles, motorcycles etc
#### Rebates where higher rate of duty paid
#### HGV road user levy (extension of suspension)
#### Rates of air passenger duty from 1 April 2022
#### Rates of air passenger duty from 1 April 2022
#### Amounts of gross gaming yield charged to gaming duty
#### Rates of climate change levy from 1 April 2023
#### Rates of landfill tax
#### Capital allowances for freeport tax sites
#### Designation of freeport tax sites
#### Designation of freeport tax sites
#### Follower notice penalties
#### The GAAR and partnerships
@@ -15807,348 +15828,512 @@
## Editorial notes
[^c24596791]: [Sch. 18 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/1) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596801]: [Sch. 18 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/2) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596811]: [Sch. 18 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/3) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596821]: [Sch. 18 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/4) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596831]: [Sch. 18 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/5) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596841]: [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596851]: [Sch. 18 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/7) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596861]: [Sch. 18 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/8) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596881]: S. 95(1) in force for specified purposes and s. 95(2)-(8) in force at Royal Assent, see s. 95(6)
[^c24596901]: [S. 99(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/99/1) treated as having come into force at 9.3.2021 and s. 99(2)-(6) in force at Royal Assent, see. [s. 99(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/99/2)
[^c24596791]: [Sch. 18 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/1) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596801]: [Sch. 18 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/2) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596811]: [Sch. 18 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/3) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596821]: [Sch. 18 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/4) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596831]: [Sch. 18 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/5) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596841]: [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596851]: [Sch. 18 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/7) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^c24596861]: [Sch. 18 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/8) in force for specified purposes at Royal Assent, see [s. 95(6)(a)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/6/a)
[^key-002bb4090e1b126835300bf51e742330]: [Sch. 29 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/3) in force at 1.1.2023 for specified purposes by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-0117a621ce1bc822f834412e2fc18623]: [S. 58](https://www.legislation.gov.uk/ukpga/2021/26/section/58) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-01d272c98475bd459b91df998c3d0ad6]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/4) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-020dc722c59f08c936cc956edf37e4b6]: [Sch. 5 para. 18](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/18) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-023caadd097a8e5b91979f93b5369570]: [Sch. 26 para. 10](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/10) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-0330c485bf513bd36749513d2528c42c]: [S. 60](https://www.legislation.gov.uk/ukpga/2021/26/section/60) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-06a385af52bbc3c532ad2bb675b92185]: [S. 106](https://www.legislation.gov.uk/ukpga/2021/26/section/106) omitted (24.2.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2022/3/section/80/2)
[^key-06d56e27d8b65894f6c6bbfd3d15bf26]: [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6) in force at 1.7.2021 for specified purposes by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/5))
[^key-084aabd59dd366a05d2929fdcff18f2f]: [Sch. 13 para. 3(3)-(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/3/3) substituted for [Sch. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13) [para. 3(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/3/3) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(a)(ii)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/a/ii)
[^key-08ab923c990e364d039ca97e7062db4c]: [Sch. 24 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/3) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-0a115a232d294b5664dac8ba120d0603]: [Sch. 21 para. 6(4)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/4) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(e)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/e)
[^key-0a169d5447a6d86e0bd53eaf12167c46]: [S. 49](https://www.legislation.gov.uk/ukpga/2021/26/section/49) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-0a859162763572a97cac2e216f7a77b7]: [S. 48](https://www.legislation.gov.uk/ukpga/2021/26/section/48) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-0ba048338dd112d7e447023e09062bc6]: [Sch. 5 para. 17](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/17) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-0bde7b7a36c23a5718d818f484104d06]: [Sch. 26 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/4) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-0ccf06ef6905f1356838f10c82e90a3a]: [Sch. 24 para. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/13) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-0dbc964d0b305b6115999f505e6ec34b]: Words in [Sch. 9 para. 21(b)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/21/b/ii) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 7(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/7/a)
[^key-0fa7a5a4320df80013bb550c5d45142e]: [Sch. 26 para. 11](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/11) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-1096751e62a5f09786ba537e0be5af85]: [Sch. 5 para. 16](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/16) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-125a3d41be0040d50071bf0b6fcb532e]: [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/7) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-1c057e5eaa1b97f7dabe9ebc4f67f601]: Words in [s. 50(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/50/2) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/3/1/a)
[^key-20f433e8ffdbb1749b93b24dbd40e4fb]: [Sch. 18 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/2) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-213495a34e3051a824b5315886d8819b]: [S. 85](https://www.legislation.gov.uk/ukpga/2021/26/section/85) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-21494c36d9aa1a51df79d013200fb5f1]: [S. 64](https://www.legislation.gov.uk/ukpga/2021/26/section/64) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-236a9633e678a88bce0216d64a6601a5]: [Sch. 5 para. 11](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/11) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-240b85c5f36f2d696fd2a4ba6625636f]: [Sch. 5 para. 21](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/21) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-2547d23285667a2a2d20517debecdf96]: [Sch. 27 para. 41](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/41) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(e)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/e)
[^key-25c718f52a95ac8e5daf7ef778caf01d]: [S. 57](https://www.legislation.gov.uk/ukpga/2021/26/section/57) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-25d0c08925093c2f76917442e3d1cb1c]: [Sch. 27 para. 28](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/28) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-26c910107a809ac9f4953aa66a8b33c3]: [Sch. 21 para. 6(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/5) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(f)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/f)
[^key-26f97e8b9c005408a619f9eaaebff80d]: [Sch. 21 para. 6(7)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/7/a) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(h)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/h)
[^key-27ec42f3fd40deee33668adb1f9b0a13]: [Sch. 27 para. 34](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/34) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(b)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/b)
[^key-29ed19f683543c953a966d05fdad773b]: Words in [s. 55(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/55/1) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 4(2)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/4/2)
[^key-2d1dbeaecf84f0dac7d62ae54c525d66]: [Sch. 5 para. 19](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/19) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-2e51a8844ba694b9aa6e75bde9d5a8fa]: [S. 84](https://www.legislation.gov.uk/ukpga/2021/26/section/84) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-3042827905dac3e9e05cd8bd04c94a1f]: [S. 83](https://www.legislation.gov.uk/ukpga/2021/26/section/83) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-314ba96a2f6b5b0ce666c5a446f4a6ab]: [Sch. 26 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/2) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-327920970d6558dd882a086e09ee6d3f]: [S. 43](https://www.legislation.gov.uk/ukpga/2021/26/section/43) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-32ab641d9dd16fb801612f688eed849f]: [Sch. 18 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/7) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-33747aa7678a93b084115373e39dd615]: [Sch. 27 para. 33](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/33) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(b)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/b)
[^key-338758bec42ea5623f14d980899a6e4a]: [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/8) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-354a73c152eb75a05e7b873954d5e65c]: [S. 55(5)](https://www.legislation.gov.uk/ukpga/2021/26/section/55/5)[(6)](https://www.legislation.gov.uk/ukpga/2021/26/section/55/6) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 4(3)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/4/3)
[^key-356a150b394267b88fd809e49df4f39a]: [S. 62](https://www.legislation.gov.uk/ukpga/2021/26/section/62) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-35a7634e7216a47c1ee31089a632ebb0]: [S. 46](https://www.legislation.gov.uk/ukpga/2021/26/section/46) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-35dada579d9a596a6647be5b268e7698]: [S. 55](https://www.legislation.gov.uk/ukpga/2021/26/section/55) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-373982b310014e50e3c76a5b251f218f]: [S. 71(3A)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/3A) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(4)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/4)
[^key-378c50e0b1d33fd82f712e3c070ada6a]: [S. 76](https://www.legislation.gov.uk/ukpga/2021/26/section/76) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-3887b55498659d9fa4de4508bf97d57e]: [Sch. 27 para. 21](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/21) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-39bef8f8f89dd4435fbd191fb3d9866a]: [Sch. 29 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2) in force at 1.1.2023 by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-3aea83274523e9419a36c4ac3189e562]: [Sch. 21 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/5/1/c) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/a)
[^key-3b32168245ab76380c5d7cb46658eee0]: [S. 80](https://www.legislation.gov.uk/ukpga/2021/26/section/80) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-3c5fe97aa9b69f493466ebe0c2546f4d]: [Sch. 21 para. 18](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/18) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(k)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/k)
[^key-3cf7acba1db0c2e762502b4f7d9f9431]: [S. 82](https://www.legislation.gov.uk/ukpga/2021/26/section/82) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-3d65229a91188ac78fdbded3a73bbbb3]: [Sch. 24 para. 21](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/21) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-3d724f5b624dfcc0a9406c50bf55ee71]: [Sch. 24 para. 17](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/17) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-3e63fd704f53110dc7a13d52171fa55e]: [Sch. 27 para. 29](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/29) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(b)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/b)
[^key-3e74b57c800f37f5c650bcf911d89527]: [Sch. 27 para. 19](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/19) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-40421c4c19f2aef98f70c3bd95aae967]: [Sch. 18 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/3) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-404e655c2ca10839044aa6dc2e72c2b1]: [S. 84](https://www.legislation.gov.uk/ukpga/2021/26/section/84) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-412156fd3a08dffc56eec0e13f978184]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/5) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-415998a4bdd424fc0e01ac92248efbcc]: Words in [Sch. 9 para. 21(b)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/21/b/ii) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 7(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/7/b)
[^key-4182ba5ae7a71f34945448e7237b0ce0]: [Sch. 21 para. 6(6)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/6) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(g)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/g)
[^key-4209a09d6dd95a0454426c0773541439]: [S. 69](https://www.legislation.gov.uk/ukpga/2021/26/section/69) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-449d5f0f0d319a1e2f1bdd68f0ea8a0e]: [Sch. 5 para. 15](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/15) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-44be5e93e7d500c7ac684b42bad44fd2]: [S. 69](https://www.legislation.gov.uk/ukpga/2021/26/section/69) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-4537f4ae46578402954c059acfb6f5ab]: [S. 52](https://www.legislation.gov.uk/ukpga/2021/26/section/52) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-459ae5a640226639126c9a8817b284d2]: [S. 45](https://www.legislation.gov.uk/ukpga/2021/26/section/45) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-45a8cfed58b68892a069fdfe9d7b0f6c]: [S. 43(2A)](https://www.legislation.gov.uk/ukpga/2021/26/section/43/2A) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/2)
[^key-45bca535fe1bd9f73807e54b29660052]: [Sch. 5 para. 20](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/20) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-46948662e72b7a2560be312578e58d7e]: [S. 72](https://www.legislation.gov.uk/ukpga/2021/26/section/72) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-469a62b9d55a3a2abfb4e208c186572b]: [Pt. 2](https://www.legislation.gov.uk/ukpga/2021/26/part/2) modified (1.4.2022) by [The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417)](https://www.legislation.gov.uk/uksi/2021/1417), [regs. 1](https://www.legislation.gov.uk/uksi/2021/1417/regulation/1), [3-5](https://www.legislation.gov.uk/uksi/2021/1417/regulation/3)
[^key-46dea572cfe6f50417266d912e074aee]: [S. 66](https://www.legislation.gov.uk/ukpga/2021/26/section/66) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-47e5f37d6b912e06df8ae3ab28802756]: [S. 77](https://www.legislation.gov.uk/ukpga/2021/26/section/77) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-494dd8692f9f24c6c46129aefb95e711]: [Sch. 5 para. 24](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/24) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-499608b36eb7097b6cfadaa277cf57b9]: [S. 82](https://www.legislation.gov.uk/ukpga/2021/26/section/82) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-4ab7b2bc81edabec37990d1ce8e38aba]: [S. 71(2)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/2/b)[(c)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/2/c) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(3)(c)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/3/c)
[^key-4ac2aeb366400877956460f89decf03a]: [S. 50(3)](https://www.legislation.gov.uk/ukpga/2021/26/section/50/3)[(4)](https://www.legislation.gov.uk/ukpga/2021/26/section/50/4) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/3/1/b)
[^key-4ae5c641024782151701b84b528cdf58]: [S. 53](https://www.legislation.gov.uk/ukpga/2021/26/section/53) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-4c534fc3094eddee162368ea7f341919]: [S. 59](https://www.legislation.gov.uk/ukpga/2021/26/section/59) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-4dce565fc5b6a6ae28b9be0e08bee1f8]: [Sch. 26 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/8) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-4df2b8389dd41b8721a182a7049dfc4d]: [S. 44](https://www.legislation.gov.uk/ukpga/2021/26/section/44) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-4e46d5a4409b1f6b0e31cdb0616805cc]: S. 71(2)(a): words in s. 71(2) renumbered as s. 71(2)(a) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(3)(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/3/b)
[^key-51c69e2b634d52689e13fd1ebc80014e]: [S. 84(5)(ba)](https://www.legislation.gov.uk/ukpga/2021/26/section/84/5/ba) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 3(2)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/3/2)
[^key-52669ea2702e96e1b6924fcdb9dae93d]: [S. 80(1)-(6)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/1)[(7)(a)-(d)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/7/a)[(f)-(j)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/7/f)[(8)-(10)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/8) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-52af6002591f2d8fd51ecc9a8fcdd2f9]: [Sch. 24 para. 14](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/14) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-53cd0a6aa85a740bc3507a3fec7c4e9b]: [S. 81](https://www.legislation.gov.uk/ukpga/2021/26/section/81) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-54eb8870202a4e97fafc9419a7620e7e]: [S. 63](https://www.legislation.gov.uk/ukpga/2021/26/section/63) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-54f0a81b0c607dfedfb7d62046e26181]: [Sch. 24 para. 23](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/23) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-57d538b2684919351c569229533bb629]: [S. 70](https://www.legislation.gov.uk/ukpga/2021/26/section/70) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-58d2d69c5106c83b8c9e88161591ddbb]: [Sch. 26 para. 9](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/9) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-5a70d974c84988b7f7abfe22b25e48d0]: Words in [Sch. 13 para. 5(1)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/5/1) omitted (24.2.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/b/i)
[^key-5e6035acd9eb43c858a8e60cd7472303]: [Sch. 24 para. 19](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/19) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-5e94a5f4b2e8df11883a3b6ac73b2875]: [S. 79](https://www.legislation.gov.uk/ukpga/2021/26/section/79) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-6370c8386c239ab2e7b25a5d86ee5934]: Words in [s. 77(6)](https://www.legislation.gov.uk/ukpga/2021/26/section/77/6) substituted (28.4.2022) by [The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500)](https://www.legislation.gov.uk/uksi/2022/500), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2022/500/regulation/1/2), [5(1)](https://www.legislation.gov.uk/uksi/2022/500/regulation/5/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2022/500/schedule/part/1)
[^key-651edc1bc4a96343faa9a438a8016aaf]: [Sch. 21 para. 14](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/14) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(i)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/i)
[^key-65d10f67f4ddc4b32c349c633d2b9891]: [S. 56](https://www.legislation.gov.uk/ukpga/2021/26/section/56) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-6674417099a563951d3003c730ee0c48]: [Sch. 24 para. 24(4)(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/24/4/5) applied (with modifications) (1.1.2023 for specified purposes) by [1994 c. 23](https://www.legislation.gov.uk/ukpga/1994/23), [s. 83FB](https://www.legislation.gov.uk/ukpga/1994/23/section/83FB) (as inserted by [Finance Act 2021 (c. 26)](https://www.legislation.gov.uk/ukpga/2021/26), [s. 118(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/118/2), [Sch. 27 para. 26](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/26); [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3/4/a))
[^key-68798a1e8ae00fa125af87e3dd151a8a]: [S. 58](https://www.legislation.gov.uk/ukpga/2021/26/section/58) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-6a9451c8ad2498759bdd780ae230f68b]: [Sch. 27 para. 38](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/38) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(d)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/d)
[^key-6d2572fc2bbbca54241d9d0a87a0a3fa]: [Sch. 13 para. 5(2)-(4)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/5/2) substituted for [Sch. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13) [para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/5/2) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/b/ii)
[^key-6d2b872ab90fb2a78f47648d00d5fea0]: [S. 68(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/1)[(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/2)[(4)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/4) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-6d67b2ea0326e17f1af5a21601605a6c]: [S. 48](https://www.legislation.gov.uk/ukpga/2021/26/section/48) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-6e5c9492e3097546b02771306b6e5387]: [Sch. 27 para. 35](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/35) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(b)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/b)
[^key-6ebbb28a4a75696027d5a06eb03d9a7c]: [Sch. 27 para. 18](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/18) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-6f4b57e80485cc4e75917be0a66463d4]: [Sch. 27 para. 17](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/17) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-6fb67790ef1ed22d3097ab319f053632]: [S. 57](https://www.legislation.gov.uk/ukpga/2021/26/section/57) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-703f466e5ec045791e5b7409087cfb1e]: [S. 62](https://www.legislation.gov.uk/ukpga/2021/26/section/62) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-71f347341801cb176826bd2f7a36702b]: Words in [s. 71(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/2) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(3)(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/3/a)
[^key-720554bdd312507da992ddc3e1b4939c]: [S. 67](https://www.legislation.gov.uk/ukpga/2021/26/section/67) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-73bafcedb6a2368850eb402918680718]: [Sch. 24 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/1) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-74bb276e6395a41726f839cc3f8c6511]: [S. 54](https://www.legislation.gov.uk/ukpga/2021/26/section/54) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-75ed24a97dbf9d387d3f5c6a6f2a9096]: [S. 75](https://www.legislation.gov.uk/ukpga/2021/26/section/75) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-76134b0960b2d7b6a73cff797e68d9fe]: [S. 47](https://www.legislation.gov.uk/ukpga/2021/26/section/47) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-7661df6dc3fceb46dcce9573ce640ca1]: [S. 63](https://www.legislation.gov.uk/ukpga/2021/26/section/63) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-774484fe13997a46db2dcb6a12b0e002]: [Sch. 5 para. 14](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/14) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-77cb6d4b9e36f973d300757985f80b6e]: [S. 65](https://www.legislation.gov.uk/ukpga/2021/26/section/65) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-7865f52234680ead15f67c9fc3545e13]: [S. 71](https://www.legislation.gov.uk/ukpga/2021/26/section/71) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-7865ffa580d77cb3d36dfaaff4f8b4e6]: [Sch. 24 para. 11](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/11) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-787eae08de38427aaee55b24032b2b66]: [Sch. 27 para. 26](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/26) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-78b3d8037bd8a7fa02a03f6d0e9003e9]: [S. 66](https://www.legislation.gov.uk/ukpga/2021/26/section/66) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-79b90f5cbb77ac4e79d16ada18605160]: [Sch. 18 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/8) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-7a784c70876ed90a980d49008c27d1d2]: [S. 73](https://www.legislation.gov.uk/ukpga/2021/26/section/73) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-7b8c0357c4a783b9279153f94ee89a88]: [Sch. 18 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/1) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-7d579e62053a41097289c51debcf95fb]: [Sch. 27 para. 22](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/22) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-7f14e1b711ca5419567419c241ac16d6]: [Sch. 5 para. 10](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/10) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-8319642d8ec97c698c64f770e32751fe]: [S. 131](https://www.legislation.gov.uk/ukpga/2021/26/section/131) in force at 5.7.2021 by [S.I. 2021/799](https://www.legislation.gov.uk/uksi/2021/799), [reg. 2](https://www.legislation.gov.uk/uksi/2021/799/regulation/2)
[^key-8437d8df671f399281d9abbdcb4074b9]: [S. 55](https://www.legislation.gov.uk/ukpga/2021/26/section/55) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-85ad32e041aeed1bd61f9c16461a44ae]: [Sch. 27 para. 36](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/36) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(c)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/c)
[^key-85fbbfd343f32ac5246c54b156d28bae]: [Sch. 24 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/5) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-86af8ad7f5a7a0538a6b2fb85910bac8]: [Sch. 18 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/5) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-87f340b27cc8d4d854a63975e25429b1]: [S. 59](https://www.legislation.gov.uk/ukpga/2021/26/section/59) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-888823c9ee00f208a95085cab163901a]: [Sch. 24 para. 24](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/24) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-88dc197fdc844b6e3a0dccf17c6d9ba4]: [Sch. 27 para. 25](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/25) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-88e1b458e94c2dc79654bbdb692139fa]: [Sch. 21 para. 6(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/3/a/ii) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(d)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/d)
[^key-894def5bdf83816f0c29c19887682843]: [Sch. 26 para. 22](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/22) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-897168d9250a13b337c51b1f8e88ee7f]: Words in [s. 71(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/1) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(2)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/2)
[^key-89f6d282d63c0404a0e3ea33a002e970]: [S. 67](https://www.legislation.gov.uk/ukpga/2021/26/section/67) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-8c14e1a95f67524d4809c92148a36217]: [S. 83](https://www.legislation.gov.uk/ukpga/2021/26/section/83) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-8c4e98488137e85bfb7532859fb178ff]: [Sch. 5 para. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/13) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-903e6609b4a0a3598ed704b112c99b2d]: [S. 81](https://www.legislation.gov.uk/ukpga/2021/26/section/81) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-910c7f22e1ff01a086fe3f813451c0a2]: [S. 78](https://www.legislation.gov.uk/ukpga/2021/26/section/78) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-9131fc090ea8647014e321a635d15758]: [S. 71](https://www.legislation.gov.uk/ukpga/2021/26/section/71) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-914d0c2a903f7ad8c8c426f8b86b9372]: [S. 95(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/95/1) in force at 1.7.2021 for specified purposes by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/5))
[^key-7b8c0357c4a783b9279153f94ee89a88]: [Sch. 18 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/1) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-20f433e8ffdbb1749b93b24dbd40e4fb]: [Sch. 18 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/2) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-40421c4c19f2aef98f70c3bd95aae967]: [Sch. 18 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/3) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-91b8fad73d818c33b1f3a551e9b914ff]: [S. 77](https://www.legislation.gov.uk/ukpga/2021/26/section/77) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-91f48108fb31e78e750181c86c986668]: [Sch. 27 para. 20](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/20) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-92e72d77c3bc7972590638aa6e99b1be]: [S. 51](https://www.legislation.gov.uk/ukpga/2021/26/section/51) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-9497c45f25ec43a5714be7708959c37a]: [Sch. 24 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/6) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-95d92d44dbbdf388f27480fed83e18d3]: [S. 51](https://www.legislation.gov.uk/ukpga/2021/26/section/51) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-97c7bdda6fdcee8641c9ba3d76d93c52]: [Sch. 26 para. 20](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/20) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-9903fb23f8bcc9db6c2dd5f11dec04d2]: [S. 74](https://www.legislation.gov.uk/ukpga/2021/26/section/74) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-999bfa52ce8716fa84813d92a8b33175]: [Sch. 27 para. 37](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/37) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(d)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/d)
[^key-9b0e4bc642b180e8558f14c24c5d8d5b]: [Sch. 5 para. 9](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/9) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-9c0aaceafeb6a4c699732999df06bb0a]: [Sch. 24 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/4) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-9c44f097a40457adaf21a884fee8cfef]: [Sch. 27 para. 15](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/15) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-9cc0b9d2d3c9d906f866c7292d11aa5f]: [Sch. 5 para. 23](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/23) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-9d64eb17ed1f7b5b4da3486a23ff7ae2]: [S. 49](https://www.legislation.gov.uk/ukpga/2021/26/section/49) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-9d8489b9d6ce9505779a00725b7f04cd]: [Sch. 24 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/8) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-9f18fd2ae0f6fa0b839c7509a22b2323]: [Sch. 27 para. 23](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/23) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-a116d64b9e4995fc798831ad715473aa]: [Sch. 24 para. 18](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/18) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-a1c179fc8f1ad77eca9d6e54c5227822]: [Sch. 24 para. 22](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/22) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-a21b92546b1f3b3a67e73878dcf13624]: [S. 64](https://www.legislation.gov.uk/ukpga/2021/26/section/64) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-a2ce23879deef4761095a2e16825fc58]: [Sch. 27 para. 24](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/24) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-a34cd73ee43a5546c4810fdd1134ded1]: [Sch. 26 para. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/13) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-a479a8cf00ad74b2bcd43ac76b898ee9]: [S. 54](https://www.legislation.gov.uk/ukpga/2021/26/section/54) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-a498617549b8d63cbedc5724ee527e8b]: [S. 44](https://www.legislation.gov.uk/ukpga/2021/26/section/44) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-a856046dda3071e0f6b2b75504ff8a15]: [S. 46](https://www.legislation.gov.uk/ukpga/2021/26/section/46) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-a8bcef6f386f35166dbc44eaa5369a72]: [Sch. 24 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/7) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-aafe1512fd1f8b1392e6022ebe622733]: [Sch. 5 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/12) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-ab7d345f578b0ab2529735d37fdfe4e3]: [Sch. 26 para. 16](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/16) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-abd382a1ab7da47a791617f1946fd858]: [Sch. 21 para. 6(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/2/b/ii) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(c)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/c)
[^key-ada785f226b75f5382b0472fd7e2b889]: [Sch. 18 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/4) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-86af8ad7f5a7a0538a6b2fb85910bac8]: [Sch. 18 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/5) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-06d56e27d8b65894f6c6bbfd3d15bf26]: [Sch. 18 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/6) in force at 1.7.2021 for specified purposes by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [regs. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3), [4](https://www.legislation.gov.uk/uksi/2021/770/regulation/4) (with [regs. 5-7](https://www.legislation.gov.uk/uksi/2021/770/regulation/5))
[^key-32ab641d9dd16fb801612f688eed849f]: [Sch. 18 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/7) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-79b90f5cbb77ac4e79d16ada18605160]: [Sch. 18 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/8) in force at 1.7.2021 in so far as not already in force by [S.I. 2021/770](https://www.legislation.gov.uk/uksi/2021/770), [reg. 3](https://www.legislation.gov.uk/uksi/2021/770/regulation/3)
[^key-8319642d8ec97c698c64f770e32751fe]: [S. 131](https://www.legislation.gov.uk/ukpga/2021/26/section/131) in force at 5.7.2021 by [S.I. 2021/799](https://www.legislation.gov.uk/uksi/2021/799), [reg. 2](https://www.legislation.gov.uk/uksi/2021/799/regulation/2)
[^key-af33d6a0f21638d279f91acd8bc48c9e]: [Sch. 26 para. 15](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/15) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-b0ab6bf1a8ba96ef7245c2a52942e7f2]: [S. 72](https://www.legislation.gov.uk/ukpga/2021/26/section/72) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-b52dbbe2bd5d26f846b43e41ed967214]: Words in [Sch. 13 para. 3(1)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/3/1) omitted (24.2.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(a)(i)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/a/i)
[^key-b62ec66e3bcd6b4517eba021b0358d3a]: [Sch. 26 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/12) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-b9d016d31adc79b80798ac5f9684c0dd]: [Sch. 5 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/3) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-ba4def6dcfeab09a639521eb358fb5bd]: [S. 76](https://www.legislation.gov.uk/ukpga/2021/26/section/76) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-bca1a2d92a6b0ab1f8271f644352054b]: [S. 70](https://www.legislation.gov.uk/ukpga/2021/26/section/70) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-bd7e5ccef325eac5757c1676f272f26f]: [Sch. 29 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/1) in force at 1.1.2023 by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-c1932f92568085abc7e664a9fbf1f3d5]: [Sch. 26 para. 18](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/18) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-c4c1cf6244d61d78c54bbb346a888fe6]: [S. 42](https://www.legislation.gov.uk/ukpga/2021/26/section/42) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-327920970d6558dd882a086e09ee6d3f]: [S. 43](https://www.legislation.gov.uk/ukpga/2021/26/section/43) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-a498617549b8d63cbedc5724ee527e8b]: [S. 44](https://www.legislation.gov.uk/ukpga/2021/26/section/44) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-459ae5a640226639126c9a8817b284d2]: [S. 45](https://www.legislation.gov.uk/ukpga/2021/26/section/45) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-35a7634e7216a47c1ee31089a632ebb0]: [S. 46](https://www.legislation.gov.uk/ukpga/2021/26/section/46) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-c6593fefa5b9999c251fcfaa843c64e3]: [Sch. 24 para. 9](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/9) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-c69abf7e48b8ccec47b137c044e84f61]: [Sch. 24 para. 15](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/15) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-c6f1824594fe096350c51e8e71d6f139]: [S. 42](https://www.legislation.gov.uk/ukpga/2021/26/section/42) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-c7467c341a8b6668ffb02beac36168ed]: [Sch. 27 para. 30](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/30) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(b)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/b)
[^key-c818854b9aad4577df6567a20fa267c2]: [S. 68(3)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/3) in force at 1.4.2022 by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-c839eec6f90346562a9bc325b9a69759]: [S. 43](https://www.legislation.gov.uk/ukpga/2021/26/section/43) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-c9ae47b5b54987758945352db50028e1]: [S. 52](https://www.legislation.gov.uk/ukpga/2021/26/section/52) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-cb226993da816cbb389cc00f75af3bb8]: [Sch. 27 para. 31](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/31) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(b)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/b)
[^key-cc758bb54bea06ef30e1ffaead8b8328]: [S. 53](https://www.legislation.gov.uk/ukpga/2021/26/section/53) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-ccade01e64b219f4c7f95074962c393c]: [S. 75](https://www.legislation.gov.uk/ukpga/2021/26/section/75) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-cd16b6faee9a3f4b9460c3c6623b3ddb]: [Sch. 26 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/6) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-cda02d9df7bf1af87deac74c2eaae146]: [Sch. 24 para. 16](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/16) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-cdda071f25a6773204571f16c293d7ef]: [Sch. 26 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/7) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-cde158a25627a91e72068bf447b2aaa5]: [S. 73](https://www.legislation.gov.uk/ukpga/2021/26/section/73) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-cefc90b7c3d11048866a1147ca0b92ea]: [S. 45](https://www.legislation.gov.uk/ukpga/2021/26/section/45) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-cf9c28773cbbd974bd4d3cca045a9a61]: [S. 74](https://www.legislation.gov.uk/ukpga/2021/26/section/74) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-d0bf025c35abdfcdea886e3ec5d1c0a3]: [Sch. 24 para. 25](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/25) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-d15d8599d30182c0c18aed0a68cec088]: [S. 56](https://www.legislation.gov.uk/ukpga/2021/26/section/56) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-d297a6ddbaa0f3f55877f404992b4732]: [S. 85](https://www.legislation.gov.uk/ukpga/2021/26/section/85) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-d3b2d083c16e00f023274ac91ac3fd2d]: [Sch. 26 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/1) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-d4968276885b03ffede35d38ad98377d]: [S. 78](https://www.legislation.gov.uk/ukpga/2021/26/section/78) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-d5231ce1cf6bb41c2f93e849c48aeb96]: Words in [s. 63(3)](https://www.legislation.gov.uk/ukpga/2021/26/section/63/3) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 5](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/5)
[^key-d8b4cd827efdc75e80c5e95217cdd540]: [S. 61](https://www.legislation.gov.uk/ukpga/2021/26/section/61) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-d9ff4547ff081fea6ee2ef02f752a13a]: [Sch. 26 para. 21](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/21) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-da24a324e4b8f2038995f38550f6b49d]: [S. 65](https://www.legislation.gov.uk/ukpga/2021/26/section/65) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-da45a6ef4a5fee1b4b4d03669867e65f]: [Sch. 24 para. 20](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/20) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-dd6e61a887f53d9880c05388537cddcd]: [Sch. 26 para. 14](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/14) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-dde1e6c6256e174fc339b7eee61db08e]: [Sch. 21 para. 6(2)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/2/a) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/b)
[^key-de17fcfb6b0d12100b03bbc25cfc0a4f]: [S. 79](https://www.legislation.gov.uk/ukpga/2021/26/section/79) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-df22855cb9d06ee2dcfceee130ab9864]: [S. 50](https://www.legislation.gov.uk/ukpga/2021/26/section/50) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-dfc886b6a6d3f023f20076f89c6e68c4]: [Sch. 26 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/5) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-e1ef4b1bfa2b946d0bb80a8e1a9b9c45]: [Sch. 24 para. 26](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/26) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-e3fd63af1db67d10490e4334378abc89]: [Sch. 24 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/2) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-e47f5f96f3bbee1c92abfa0939cf6d74]: [Sch. 29 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/4) in force at 1.1.2023 by [S.I. 2022/1277](https://www.legislation.gov.uk/uksi/2022/1277), [reg. 2(2)(a)](https://www.legislation.gov.uk/uksi/2022/1277/regulation/2/2/a) (with [reg. 3](https://www.legislation.gov.uk/uksi/2022/1277/regulation/3))
[^key-e8ae3c76d52a3304df9b4a4b9cfa5415]: [Sch. 5 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/6) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-e90ed35c54241bba89f816242d7d0ff6]: [S. 61](https://www.legislation.gov.uk/ukpga/2021/26/section/61) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-eb6b8a89cfcc81c2e9db2983845929b4]: [Sch. 21 para. 15](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/15) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(j)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/j)
[^key-ed25f4b86bde8b9222601cb6627d08ce]: [Sch. 27 para. 27](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/27) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-eed51261b155813e485da5ddffa6f126]: [Sch. 5 para. 22](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/22) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-f1d4f908bebc20b071de1264874c27c3]: [S. 50](https://www.legislation.gov.uk/ukpga/2021/26/section/50) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-f5cf9076a14023e7fc5b69b26183d279]: [S. 60](https://www.legislation.gov.uk/ukpga/2021/26/section/60) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-f6bcc4c3f7ff466d24927a059bfb4a86]: [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/2) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-f8bd46267f4415dc63a9918f94ae486d]: [Sch. 24 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/12) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-f8e1273aad588acbdc0cce826461521e]: [Sch. 26 para. 19](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/19) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-f8fdd3061bc026bfeb245e67613e444d]: [Sch. 26 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/3) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-fa22a27ca08f29e1b22c7d2556c42801]: [Sch. 26 para. 17](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/17) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(2)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/2)
[^key-fce75373d70c451569bbf177a07a0cf5]: [Sch. 27 para. 32](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/32) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(b)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/b)
[^key-fd4b0aeda53a9cd4474edaa6e3a95df7]: [Sch. 24 para. 10](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/10) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(1)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/1)
[^key-fe4a40def39cbed73a60f8f8acb7bd1c]: [Sch. 27 para. 16](https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/16) in force at 1.1.2023 for specified purposes by [S.I. 2022/1278](https://www.legislation.gov.uk/uksi/2022/1278), [reg. 2(3)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/3)[(4)(a)](https://www.legislation.gov.uk/uksi/2022/1278/regulation/2/4/a)
[^key-ff92f229b0487ba2b8605f0a00eccf75]: [S. 47](https://www.legislation.gov.uk/ukpga/2021/26/section/47) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-6d67b2ea0326e17f1af5a21601605a6c]: [S. 48](https://www.legislation.gov.uk/ukpga/2021/26/section/48) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-0a169d5447a6d86e0bd53eaf12167c46]: [S. 49](https://www.legislation.gov.uk/ukpga/2021/26/section/49) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-df22855cb9d06ee2dcfceee130ab9864]: [S. 50](https://www.legislation.gov.uk/ukpga/2021/26/section/50) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-95d92d44dbbdf388f27480fed83e18d3]: [S. 51](https://www.legislation.gov.uk/ukpga/2021/26/section/51) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-4537f4ae46578402954c059acfb6f5ab]: [S. 52](https://www.legislation.gov.uk/ukpga/2021/26/section/52) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-4ae5c641024782151701b84b528cdf58]: [S. 53](https://www.legislation.gov.uk/ukpga/2021/26/section/53) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-a479a8cf00ad74b2bcd43ac76b898ee9]: [S. 54](https://www.legislation.gov.uk/ukpga/2021/26/section/54) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-35dada579d9a596a6647be5b268e7698]: [S. 55](https://www.legislation.gov.uk/ukpga/2021/26/section/55) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-65d10f67f4ddc4b32c349c633d2b9891]: [S. 56](https://www.legislation.gov.uk/ukpga/2021/26/section/56) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-25c718f52a95ac8e5daf7ef778caf01d]: [S. 57](https://www.legislation.gov.uk/ukpga/2021/26/section/57) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-68798a1e8ae00fa125af87e3dd151a8a]: [S. 58](https://www.legislation.gov.uk/ukpga/2021/26/section/58) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-87f340b27cc8d4d854a63975e25429b1]: [S. 59](https://www.legislation.gov.uk/ukpga/2021/26/section/59) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-f5cf9076a14023e7fc5b69b26183d279]: [S. 60](https://www.legislation.gov.uk/ukpga/2021/26/section/60) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-e90ed35c54241bba89f816242d7d0ff6]: [S. 61](https://www.legislation.gov.uk/ukpga/2021/26/section/61) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-356a150b394267b88fd809e49df4f39a]: [S. 62](https://www.legislation.gov.uk/ukpga/2021/26/section/62) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-7661df6dc3fceb46dcce9573ce640ca1]: [S. 63](https://www.legislation.gov.uk/ukpga/2021/26/section/63) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-21494c36d9aa1a51df79d013200fb5f1]: [S. 64](https://www.legislation.gov.uk/ukpga/2021/26/section/64) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-da24a324e4b8f2038995f38550f6b49d]: [S. 65](https://www.legislation.gov.uk/ukpga/2021/26/section/65) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-78b3d8037bd8a7fa02a03f6d0e9003e9]: [S. 66](https://www.legislation.gov.uk/ukpga/2021/26/section/66) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-89f6d282d63c0404a0e3ea33a002e970]: [S. 67](https://www.legislation.gov.uk/ukpga/2021/26/section/67) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-6d2b872ab90fb2a78f47648d00d5fea0]: [S. 68(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/1)[(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/2)[(4)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/4) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-44be5e93e7d500c7ac684b42bad44fd2]: [S. 69](https://www.legislation.gov.uk/ukpga/2021/26/section/69) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-57d538b2684919351c569229533bb629]: [S. 70](https://www.legislation.gov.uk/ukpga/2021/26/section/70) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-7865f52234680ead15f67c9fc3545e13]: [S. 71](https://www.legislation.gov.uk/ukpga/2021/26/section/71) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-b0ab6bf1a8ba96ef7245c2a52942e7f2]: [S. 72](https://www.legislation.gov.uk/ukpga/2021/26/section/72) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-7a784c70876ed90a980d49008c27d1d2]: [S. 73](https://www.legislation.gov.uk/ukpga/2021/26/section/73) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-cf9c28773cbbd974bd4d3cca045a9a61]: [S. 74](https://www.legislation.gov.uk/ukpga/2021/26/section/74) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-ccade01e64b219f4c7f95074962c393c]: [S. 75](https://www.legislation.gov.uk/ukpga/2021/26/section/75) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-378c50e0b1d33fd82f712e3c070ada6a]: [S. 76](https://www.legislation.gov.uk/ukpga/2021/26/section/76) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-91b8fad73d818c33b1f3a551e9b914ff]: [S. 77](https://www.legislation.gov.uk/ukpga/2021/26/section/77) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-910c7f22e1ff01a086fe3f813451c0a2]: [S. 78](https://www.legislation.gov.uk/ukpga/2021/26/section/78) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-de17fcfb6b0d12100b03bbc25cfc0a4f]: [S. 79](https://www.legislation.gov.uk/ukpga/2021/26/section/79) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-3b32168245ab76380c5d7cb46658eee0]: [S. 80](https://www.legislation.gov.uk/ukpga/2021/26/section/80) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-53cd0a6aa85a740bc3507a3fec7c4e9b]: [S. 81](https://www.legislation.gov.uk/ukpga/2021/26/section/81) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-499608b36eb7097b6cfadaa277cf57b9]: [S. 82](https://www.legislation.gov.uk/ukpga/2021/26/section/82) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-8c14e1a95f67524d4809c92148a36217]: [S. 83](https://www.legislation.gov.uk/ukpga/2021/26/section/83) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-2e51a8844ba694b9aa6e75bde9d5a8fa]: [S. 84](https://www.legislation.gov.uk/ukpga/2021/26/section/84) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-d297a6ddbaa0f3f55877f404992b4732]: [S. 85](https://www.legislation.gov.uk/ukpga/2021/26/section/85) in force at 10.12.2021 for specified purposes by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 3](https://www.legislation.gov.uk/uksi/2021/1409/regulation/3)
[^key-45a8cfed58b68892a069fdfe9d7b0f6c]: [S. 43(2A)](https://www.legislation.gov.uk/ukpga/2021/26/section/43/2A) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 2](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/2)
[^key-4ac2aeb366400877956460f89decf03a]: [S. 50(3)](https://www.legislation.gov.uk/ukpga/2021/26/section/50/3)[(4)](https://www.legislation.gov.uk/ukpga/2021/26/section/50/4) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 3(1)(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/3/1/b)
[^key-1c057e5eaa1b97f7dabe9ebc4f67f601]: Words in [s. 50(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/50/2) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 3(1)(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/3/1/a)
[^key-354a73c152eb75a05e7b873954d5e65c]: [S. 55(5)](https://www.legislation.gov.uk/ukpga/2021/26/section/55/5)[(6)](https://www.legislation.gov.uk/ukpga/2021/26/section/55/6) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 4(3)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/4/3)
[^key-29ed19f683543c953a966d05fdad773b]: Words in [s. 55(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/55/1) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 4(2)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/4/2)
[^key-d5231ce1cf6bb41c2f93e849c48aeb96]: Words in [s. 63(3)](https://www.legislation.gov.uk/ukpga/2021/26/section/63/3) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 5](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/5)
[^key-373982b310014e50e3c76a5b251f218f]: [S. 71(3A)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/3A) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(4)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/4)
[^key-897168d9250a13b337c51b1f8e88ee7f]: Words in [s. 71(1)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/1) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(2)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/2)
[^key-71f347341801cb176826bd2f7a36702b]: Words in [s. 71(2)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/2) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(3)(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/3/a)
[^key-4ab7b2bc81edabec37990d1ce8e38aba]: [S. 71(2)(b)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/2/b)[(c)](https://www.legislation.gov.uk/ukpga/2021/26/section/71/2/c) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(3)(c)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/3/c)
[^key-4e46d5a4409b1f6b0e31cdb0616805cc]: S. 71(2)(a): words in s. 71(2) renumbered as s. 71(2)(a) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(3)(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/3/b)
[^key-51c69e2b634d52689e13fd1ebc80014e]: [S. 84(5)(ba)](https://www.legislation.gov.uk/ukpga/2021/26/section/84/5/ba) inserted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 3(2)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/3/2)
[^key-06a385af52bbc3c532ad2bb675b92185]: [S. 106](https://www.legislation.gov.uk/ukpga/2021/26/section/106) omitted (24.2.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [s. 80(2)](https://www.legislation.gov.uk/ukpga/2022/3/section/80/2)
[^key-0dbc964d0b305b6115999f505e6ec34b]: Words in [Sch. 9 para. 21(b)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/21/b/ii) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 7(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/7/a)
[^key-415998a4bdd424fc0e01ac92248efbcc]: Words in [Sch. 9 para. 21(b)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/21/b/ii) substituted (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 7(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/7/b)
[^key-b52dbbe2bd5d26f846b43e41ed967214]: Words in [Sch. 13 para. 3(1)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/3/1) omitted (24.2.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(a)(i)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/a/i)
[^key-084aabd59dd366a05d2929fdcff18f2f]: [Sch. 13 para. 3(3)-(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/3/3) substituted for [Sch. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13) [para. 3(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/3/3) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(a)(ii)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/a/ii)
[^key-5a70d974c84988b7f7abfe22b25e48d0]: Words in [Sch. 13 para. 5(1)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/5/1) omitted (24.2.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/b/i)
[^key-6d2572fc2bbbca54241d9d0a87a0a3fa]: [Sch. 13 para. 5(2)-(4)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/5/2) substituted for [Sch. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13) [para. 5(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/5/2) (24.2.2022) by [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 12 para. 6(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/6/5/b/ii)
[^key-52669ea2702e96e1b6924fcdb9dae93d]: [S. 80(1)-(6)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/1)[(7)(a)-(d)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/7/a)[(f)-(j)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/7/f)[(8)-(10)](https://www.legislation.gov.uk/ukpga/2021/26/section/80/8) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-469a62b9d55a3a2abfb4e208c186572b]: [Pt. 2](https://www.legislation.gov.uk/ukpga/2021/26/part/2) modified (1.4.2022) by [The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417)](https://www.legislation.gov.uk/uksi/2021/1417), [regs. 1](https://www.legislation.gov.uk/uksi/2021/1417/regulation/1), [3-5](https://www.legislation.gov.uk/uksi/2021/1417/regulation/3)
[^key-c6f1824594fe096350c51e8e71d6f139]: [S. 42](https://www.legislation.gov.uk/ukpga/2021/26/section/42) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-c839eec6f90346562a9bc325b9a69759]: [S. 43](https://www.legislation.gov.uk/ukpga/2021/26/section/43) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-4df2b8389dd41b8721a182a7049dfc4d]: [S. 44](https://www.legislation.gov.uk/ukpga/2021/26/section/44) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-cefc90b7c3d11048866a1147ca0b92ea]: [S. 45](https://www.legislation.gov.uk/ukpga/2021/26/section/45) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-a856046dda3071e0f6b2b75504ff8a15]: [S. 46](https://www.legislation.gov.uk/ukpga/2021/26/section/46) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-76134b0960b2d7b6a73cff797e68d9fe]: [S. 47](https://www.legislation.gov.uk/ukpga/2021/26/section/47) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-0a859162763572a97cac2e216f7a77b7]: [S. 48](https://www.legislation.gov.uk/ukpga/2021/26/section/48) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-9d64eb17ed1f7b5b4da3486a23ff7ae2]: [S. 49](https://www.legislation.gov.uk/ukpga/2021/26/section/49) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-f1d4f908bebc20b071de1264874c27c3]: [S. 50](https://www.legislation.gov.uk/ukpga/2021/26/section/50) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-92e72d77c3bc7972590638aa6e99b1be]: [S. 51](https://www.legislation.gov.uk/ukpga/2021/26/section/51) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-c9ae47b5b54987758945352db50028e1]: [S. 52](https://www.legislation.gov.uk/ukpga/2021/26/section/52) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-cc758bb54bea06ef30e1ffaead8b8328]: [S. 53](https://www.legislation.gov.uk/ukpga/2021/26/section/53) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-74bb276e6395a41726f839cc3f8c6511]: [S. 54](https://www.legislation.gov.uk/ukpga/2021/26/section/54) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-8437d8df671f399281d9abbdcb4074b9]: [S. 55](https://www.legislation.gov.uk/ukpga/2021/26/section/55) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-d15d8599d30182c0c18aed0a68cec088]: [S. 56](https://www.legislation.gov.uk/ukpga/2021/26/section/56) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-6fb67790ef1ed22d3097ab319f053632]: [S. 57](https://www.legislation.gov.uk/ukpga/2021/26/section/57) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-0117a621ce1bc822f834412e2fc18623]: [S. 58](https://www.legislation.gov.uk/ukpga/2021/26/section/58) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-4c534fc3094eddee162368ea7f341919]: [S. 59](https://www.legislation.gov.uk/ukpga/2021/26/section/59) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-0330c485bf513bd36749513d2528c42c]: [S. 60](https://www.legislation.gov.uk/ukpga/2021/26/section/60) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-d8b4cd827efdc75e80c5e95217cdd540]: [S. 61](https://www.legislation.gov.uk/ukpga/2021/26/section/61) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-703f466e5ec045791e5b7409087cfb1e]: [S. 62](https://www.legislation.gov.uk/ukpga/2021/26/section/62) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-54eb8870202a4e97fafc9419a7620e7e]: [S. 63](https://www.legislation.gov.uk/ukpga/2021/26/section/63) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-a21b92546b1f3b3a67e73878dcf13624]: [S. 64](https://www.legislation.gov.uk/ukpga/2021/26/section/64) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-77cb6d4b9e36f973d300757985f80b6e]: [S. 65](https://www.legislation.gov.uk/ukpga/2021/26/section/65) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-46dea572cfe6f50417266d912e074aee]: [S. 66](https://www.legislation.gov.uk/ukpga/2021/26/section/66) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-720554bdd312507da992ddc3e1b4939c]: [S. 67](https://www.legislation.gov.uk/ukpga/2021/26/section/67) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-c818854b9aad4577df6567a20fa267c2]: [S. 68(3)](https://www.legislation.gov.uk/ukpga/2021/26/section/68/3) in force at 1.4.2022 by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-4209a09d6dd95a0454426c0773541439]: [S. 69](https://www.legislation.gov.uk/ukpga/2021/26/section/69) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-bca1a2d92a6b0ab1f8271f644352054b]: [S. 70](https://www.legislation.gov.uk/ukpga/2021/26/section/70) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-9131fc090ea8647014e321a635d15758]: [S. 71](https://www.legislation.gov.uk/ukpga/2021/26/section/71) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-46948662e72b7a2560be312578e58d7e]: [S. 72](https://www.legislation.gov.uk/ukpga/2021/26/section/72) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-cde158a25627a91e72068bf447b2aaa5]: [S. 73](https://www.legislation.gov.uk/ukpga/2021/26/section/73) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-9903fb23f8bcc9db6c2dd5f11dec04d2]: [S. 74](https://www.legislation.gov.uk/ukpga/2021/26/section/74) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-75ed24a97dbf9d387d3f5c6a6f2a9096]: [S. 75](https://www.legislation.gov.uk/ukpga/2021/26/section/75) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-ba4def6dcfeab09a639521eb358fb5bd]: [S. 76](https://www.legislation.gov.uk/ukpga/2021/26/section/76) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-47e5f37d6b912e06df8ae3ab28802756]: [S. 77](https://www.legislation.gov.uk/ukpga/2021/26/section/77) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-d4968276885b03ffede35d38ad98377d]: [S. 78](https://www.legislation.gov.uk/ukpga/2021/26/section/78) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-5e94a5f4b2e8df11883a3b6ac73b2875]: [S. 79](https://www.legislation.gov.uk/ukpga/2021/26/section/79) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-903e6609b4a0a3598ed704b112c99b2d]: [S. 81](https://www.legislation.gov.uk/ukpga/2021/26/section/81) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-3cf7acba1db0c2e762502b4f7d9f9431]: [S. 82](https://www.legislation.gov.uk/ukpga/2021/26/section/82) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-3042827905dac3e9e05cd8bd04c94a1f]: [S. 83](https://www.legislation.gov.uk/ukpga/2021/26/section/83) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-404e655c2ca10839044aa6dc2e72c2b1]: [S. 84](https://www.legislation.gov.uk/ukpga/2021/26/section/84) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-213495a34e3051a824b5315886d8819b]: [S. 85](https://www.legislation.gov.uk/ukpga/2021/26/section/85) in force at 1.4.2022 in so far as not already in force by [S.I. 2021/1409](https://www.legislation.gov.uk/uksi/2021/1409), [reg. 4](https://www.legislation.gov.uk/uksi/2021/1409/regulation/4)
[^key-3aea83274523e9419a36c4ac3189e562]: [Sch. 21 para. 5(1)(c)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/5/1/c) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(a)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/a)
[^key-dde1e6c6256e174fc339b7eee61db08e]: [Sch. 21 para. 6(2)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/2/a) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(b)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/b)
[^key-abd382a1ab7da47a791617f1946fd858]: [Sch. 21 para. 6(2)(b)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/2/b/ii) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(c)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/c)
[^key-88e1b458e94c2dc79654bbdb692139fa]: [Sch. 21 para. 6(3)(a)(ii)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/3/a/ii) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(d)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/d)
[^key-26c910107a809ac9f4953aa66a8b33c3]: [Sch. 21 para. 6(5)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/5) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(f)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/f)
[^key-4182ba5ae7a71f34945448e7237b0ce0]: [Sch. 21 para. 6(6)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/6) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(g)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/g)
[^key-26f97e8b9c005408a619f9eaaebff80d]: [Sch. 21 para. 6(7)(a)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/7/a) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(h)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/h)
[^key-0a115a232d294b5664dac8ba120d0603]: [Sch. 21 para. 6(4)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6/4) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(e)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/e)
[^key-651edc1bc4a96343faa9a438a8016aaf]: [Sch. 21 para. 14](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/14) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(i)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/i)
[^key-eb6b8a89cfcc81c2e9db2983845929b4]: [Sch. 21 para. 15](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/15) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(j)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/j)
[^key-3c5fe97aa9b69f493466ebe0c2546f4d]: [Sch. 21 para. 18](https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/18) omitted (1.4.2022) by virtue of [Finance Act 2022 (c. 3)](https://www.legislation.gov.uk/ukpga/2022/3), [Sch. 11 para. 10(k)](https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/10/k)
[^key-6370c8386c239ab2e7b25a5d86ee5934]: Words in [s. 77(6)](https://www.legislation.gov.uk/ukpga/2021/26/section/77/6) substituted (28.4.2022) by [The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500)](https://www.legislation.gov.uk/uksi/2022/500), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2022/500/regulation/1/2), [5(1)](https://www.legislation.gov.uk/uksi/2022/500/regulation/5/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2022/500/schedule/part/1)
[^key-f6bcc4c3f7ff466d24927a059bfb4a86]: [Sch. 5 para. 2](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/2) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-b9d016d31adc79b80798ac5f9684c0dd]: [Sch. 5 para. 3](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/3) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-01d272c98475bd459b91df998c3d0ad6]: [Sch. 5 para. 4](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/4) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-412156fd3a08dffc56eec0e13f978184]: [Sch. 5 para. 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/5) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-e8ae3c76d52a3304df9b4a4b9cfa5415]: [Sch. 5 para. 6](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/6) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-125a3d41be0040d50071bf0b6fcb532e]: [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/7) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-338758bec42ea5623f14d980899a6e4a]: [Sch. 5 para. 8](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/8) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-9b0e4bc642b180e8558f14c24c5d8d5b]: [Sch. 5 para. 9](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/9) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-7f14e1b711ca5419567419c241ac16d6]: [Sch. 5 para. 10](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/10) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-236a9633e678a88bce0216d64a6601a5]: [Sch. 5 para. 11](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/11) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-aafe1512fd1f8b1392e6022ebe622733]: [Sch. 5 para. 12](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/12) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-8c4e98488137e85bfb7532859fb178ff]: [Sch. 5 para. 13](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/13) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-774484fe13997a46db2dcb6a12b0e002]: [Sch. 5 para. 14](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/14) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-449d5f0f0d319a1e2f1bdd68f0ea8a0e]: [Sch. 5 para. 15](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/15) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-1096751e62a5f09786ba537e0be5af85]: [Sch. 5 para. 16](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/16) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-0ba048338dd112d7e447023e09062bc6]: [Sch. 5 para. 17](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/17) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-020dc722c59f08c936cc956edf37e4b6]: [Sch. 5 para. 18](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/18) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-2d1dbeaecf84f0dac7d62ae54c525d66]: [Sch. 5 para. 19](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/19) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-45bca535fe1bd9f73807e54b29660052]: [Sch. 5 para. 20](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/20) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-240b85c5f36f2d696fd2a4ba6625636f]: [Sch. 5 para. 21](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/21) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-eed51261b155813e485da5ddffa6f126]: [Sch. 5 para. 22](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/22) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-9cc0b9d2d3c9d906f866c7292d11aa5f]: [Sch. 5 para. 23](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/23) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
[^key-494dd8692f9f24c6c46129aefb95e711]: [Sch. 5 para. 24](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/24) in force at 1.8.2022 for the purposes of the amendments made by that paragraph by [S.I. 2022/874](https://www.legislation.gov.uk/uksi/2022/874), [reg. 2](https://www.legislation.gov.uk/uksi/2022/874/regulation/2)
#### Rates of climate change levy from 1 April 2022 to 31 March 2023
[^M_F_153d63a8-a4d7-43c6-94b8-5ec9c942aadf]: [Sch. 26 para. 1](https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/1) renumbered as Sch. 26 para. 1(1) (retrospectively) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 335(2)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/335/2)
[^M_F_1d7df1c2-7e75-4722-beac-ff8b81baa740]: Sch. 26 para. 1(1) table item 2 omitted (retrospectively) by virtue of [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 335(3)(b)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/335/3/b)
[^M_F_31ac1760-6bb9-46b9-8653-e168c2223996]: Sch. 26 para. 1(2) inserted (retrospectively) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 335(4)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/335/4)
[^M_F_64c0d7bd-e79f-43cb-c71f-ed3b2bd6dd58]: Words in Sch. 26 para. 1(1) table item 1 substituted (retrospectively) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 335(3)(a)(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/335/3/a)
#### Amounts of gross gaming yield charged to gaming duty
#### Rates of climate change levy from 1 April 2023
#### Rates of landfill tax
#### Late payment interest and repayment interest: VAT
#### Licensing authorities: requirements to give or obtain tax information
#### Follower notice penalties
#### The GAAR and partnerships
#### Collection of tax debts
#### International arrangements for exchanging information on the gig economy
#### Miscellaneous amendments of Schedule 36 to FA 2008
#### Replacement of LIBOR with incremental borrowing rate
#### Powers of the Treasury to amend legislation relating to banks
#### Short title
#### Tax consequences of reform etc of LIBOR and other reference rates
#### Interpretation
2022-08-01
Finance Act 2021
2022-04-28
Finance Act 2021
2022-04-01
Finance Act 2021
2022-02-24
Finance Act 2021
2021-12-10
Finance Act 2021
2021-07-05
Finance Act 2021
2021-07-01
Finance Act 2021
2021-06-10
Finance Act 2021
original version
Text at this date