Legalize / United Kingdom / Public General Act

Finance (No. 2) Act 2023

Type Public General Act

Publication 2023-07-11

Last updated 2025-05-01

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

Dumping, subsidisation and safeguarding remedies

Rulings as to method of valuation of goods

Discharging goods from free-circulation procedure subject to guarantee

Excepted machines etc

Rates of tobacco products duty

Flavour concentrates

New bands and rates

Northern Ireland rates

Rates of vehicle excise duty

Reform of HGV road user levy

End of exempt period for HGV road user levy

Rates of landfill tax

Rates of climate change levy

Rate of plastic packaging tax

Aggregates levy: exemptions and exploitation

Designation of sites

Sunset date for reliefs

Right to repayment of income tax to be inalienable

Late payment interest on value added tax

VAT credits: repayment interest due where evidence not provided

Insurance premium tax: power to make regulations about notifications

Penalties for failure to make payments of plastic packaging tax on time

Approval of aerodromes

Approved aerodromes: minor and consequential amendments

Temporary approvals etc

Licensing authorities: requirements to give or obtain tax information

Section 342: consequential amendments

Definition of “charity” restricted to UK charities

Definition of “community amateur sports club” restricted to UK clubs

Exemptions from tax

Abolition of the Office of Tax Simplification

Pension benefits and inheritance tax

International arrangements for exchanging information

Payment of unclaimed money in court into the Consolidated Fund

Financial sanctions regulations: prohibition on certain payments by HMRC

Communications data

Interpretation

Short title

Requirement to make claim notifications in relation to certain R&D claims

Relief for R&D expenditure on data and cloud computing

Relief for R&D expenditure on data and cloud computing: consequential amendments

Introduction

Power of HMRC to collect overpaid R&D tax relief or expenditure credit

Time limits for R&D claims

Requirement to provide additional information in relation to R&D claims

Power of HMRC to remove R&D claims made in error from return

Amendment of CTA 2009

R&D tax relief: circumstances in which enterprises are treated as SMEs

Accounts treated as prepared on going concern basis

Meaning of expenditure incurred on payments

The applicable rate for grossing up basic amounts of estate income

The applicable rate for grossing up for determining shares in an estate in the final tax year

Income from stock dividends etc treated as bearing income tax at 0%

Income treated as dividend income and savings income

Order in which basic amounts are treated as paid from aggregate income

The applicable rate for grossing up basic amounts of estate income

The applicable rate for grossing up for determining shares in an estate in the final tax year

Income from stock dividends etc treated as bearing income tax at 0%

Order in which basic amounts are treated as paid from aggregate income

Low income estates and trusts: tax liability of personal representatives and trustees

Low income estates: tax liability of beneficiaries

Introduction

Tax-interest expense amounts of a company: charities

First period of account where new holding company

Amounts not brought into account in determining a company’s tax-EBITDA

“Relevant expense amount” and “relevant income amount”

Adjusted net group-interest expense: debits referable to times before UK property business etc carried on

Adjusted net group-interest expense: debits in respect of pre-trading expenditure

Qualifying net group-interest expense: meaning of “equity notes”

Capitalised interest brought into account for tax purposes in accordance with GAAP

Interest allowance (non-consolidated investment) election: “non-consolidated associate”

Public infrastructure

Partnerships and other transparent entities

Investments held by investment managers

Determining the worldwide group: “non-consolidated subsidiary” and “consolidated subsidiary”

Appointment of a reporting company by Revenue and Customs

Revised interest restriction return

Enquiry into interest restriction return

Determinations by officers of Revenue and Customs

Consequential claims to company tax returns

Penalties for errors: CIR alterations to be ignored in calculating potential lost revenue

Disapplication of carry forward rule for deficits

Defined expressions used in Part 10 of TIOPA 2010: “insurance company”

Determining the worldwide group: consequential amendment

Genuine diversity of ownership

Amendment of CTA 2010

REITs involving single commercial property

3-year development rule

Genuine diversity of ownership

Amendment of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006

Amendment of Schedule 2 to FA 2022

Securitisation companies unable to be QAHCs

Beneficial entitlement held only through QAHCs

Determining relevant interests

Genuine diversity of ownership

Investment strategy condition

Disposal of derivatives where underlying subject matter is shares

Records to be kept for the purposes of corporation tax

Assessments relating to corporation tax

Records to be kept for the purposes of income tax

Assessments relating to income tax

Penalties for errors

Information and inspection powers

Spirits

Timing of payments

Group payment notices

Effect of group payment for tax purposes

Recovery

Power to make regulations

Penalties payable in connection with this Schedule

Penalties under paragraphs 42, 43 and 46: administration and supplemental provision

Multiple penalties in respect of same accounting period

Claims in relation to overpaid tax

Appeals of decisions: general

Reviews by HMRC

Settlement agreements

Determination by tribunal

Postponement of payment pending appeal

Special provisions as to penalties

Long term elections

Annual elections

Transitional relief for substance-based income exclusion

Intra-group transfers before entry into regime

Election

Qualified financial statements and basis of calculations

Qualifying income tax expense

Adjustments

Threshold test

Simplified effective tax rate test

Routine profits test

Application in the case of joint venture group

Application to investment entities in same territory as owners

Minority owned members

Introduction

Meaning of “filing member”

Registration

Other administrative provisions

Amendments: penalties

Introduction

Meaning of “soft drink” and “package”

Meaning of “prepared drinks”

Sugar content condition

Exempt soft drinks

Levy rates

Tax credits

Commencement

FA 2003

CAA 2001

FA 2021

National Insurance Contributions Act 2022

Income tax and corporation tax

Annual tax on enveloped dwellings

Stamp duty land tax

Regulations

Editorial notes

Sch. 13 para. 16 not in force at Royal Assent, see s. 120(2)

S. 115 not in force at Royal Assent, see s. 120(2)

S. 71 not in force at Royal Assent, see s. 120(2)

S. 55 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 87 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 14 not in force at Royal Assent, see s. 120(2)

Sch. 19 para. 12 not in force at Royal Assent, see Sch. 19 para. 17(2)

Sch. 13 para. 27 not in force at Royal Assent, see s. 120(2)

S. 102 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 19 para. 2 not in force at Royal Assent, see Sch. 19 para. 17(2)

Sch. 13 para. 4 not in force at Royal Assent, see s. 120(2)

S. 53 not in force at Royal Assent, see s. s. 120(2)

S. 46 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 20 para. 1 not in force at Royal Assent, see Sch. 20 para. 3(2)

Sch. 13 para. 17 not in force at Royal Assent, see s. 120(2)

Sch. 19 para. 16 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

S. 56 not in force at Royal Assent, see s. 120(2)

Sch. 6 para. 8 not in force at Royal Assent, see s. 120(2)

S. 44 not in force at Royal Assent, see s. 120(2)

S. 103 not in force at Royal Assent, see s. 120(2)

S. 69 not in force at Royal Assent, see s. 120(2)

S. 91 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 10 para. 7 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 10 para. 10 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 100 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 64 not in force at Royal Assent, see s. 120(2)

S. 45 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 19 para. 4 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

Sch. 13 para. 22 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 1 not in force at Royal Assent, see s. 120(2)

S. 65 not in force at Royal Assent, see s. 120(2)

Sch. 6 para. 6 not in force at Royal Assent, see s. 120(2)

S. 75 not in force at Royal Assent, see s. 120(2)

S. 78 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 21 not in force at Royal Assent, see s. 120(2)

S. 80 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 13 para. 11 not in force at Royal Assent, see s. 120(2)

Sch. 10 para. 8 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 10 para. 1 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 13 para. 13 not in force at Royal Assent, see s. 120(2)

S. 90 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 51 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 79 not in force at Royal Assent, see s. 120(2)

Sch. 11 para. 1 not in force at Royal Assent, see s. 120(2)

S. 70 not in force at Royal Assent, see s. 120(2)

S. 120 in force at Royal Assent, see s. 120(1)(a)

Sch. 19 para. 5 not in force at Royal Assent, see Sch. 19 para. 17(2)

S. 52 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 94 not in force at Royal Assent, see s. 120(2)

S. 99 in force at Royal Assent for specified purposes, see s. 120(1)(b)

Sch. 19 para. 13 not in force at Royal Assent, see Sch. 19 para. 17(2)

S. 84 not in force at Royal Assent, see s. 120(2)

Sch. 19 para. 15 not in force at Royal Assent, see Sch. 19 para. 17(2)

S. 117 in force at Royal Assent, see s. 120(1)(a)

S. 83 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 89 not in force at Royal Assent, see s. 120(2)

Sch. 19 para. 14 not in force at Royal Assent, see Sch. 19 para. 17(2)

Sch. 11 para. 2 not in force at Royal Assent, see s. 120(2)

S. 97 not in force at Royal Assent, see s. 120(2)

S. 49 not in force at Royal Assent, see s. 120(2)

S. 113 not in force at Royal Assent, see s. 120(2)

S. 106 not in force at Royal Assent, see s. 120(2)

S. 54 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 5 not in force at Royal Assent, see s. 120(2)

S. 85 not in force at Royal Assent, see s. 120(2)

Sch. 6 para. 11 not in force at Royal Assent, see s. 120(2)

S. 77 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 33 not in force at Royal Assent, see s. 120(2)

Sch. 19 para. 8 not in force at Royal Assent, see Sch. 19 para. 17(2)

Sch. 20 para. 2 in force at Royal Assent for specified purposes, see Sch. 20 para. 3(1)

Sch. 6 para. 4 not in force at Royal Assent, see s. 120(2)

S. 48 not in force at Royal Assent, see s. 120(2)

Sch. 6 para. 10 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2)

S. 110 not in force at Royal Assent, see s. 120(2)

Sch. 10 para. 9 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 81 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 60 not in force at Royal Assent, see s. 120(2)

S. 73 not in force at Royal Assent, see s. 120(2)

Sch. 6 para. 3 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 28 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 3 not in force at Royal Assent, see s. 120(2)

S. 96 not in force at Royal Assent, see s. 120(2)

S. 68 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 6 not in force at Royal Assent, see s. 120(2)

S. 62 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 24 not in force at Royal Assent, see s. 120(2)

S. 67 not in force at Royal Assent, see s. 120(2)

S. 86 not in force at Royal Assent, see s. 120(2)

Sch. 19 para. 10 not in force at Royal Assent, see Sch. 19 para. 17(2)

S. 109 not in force at Royal Assent, see s. 120(2)

Sch. 10 para. 2 in force at Royal Assent for specified purposes, see s. 120(1)(b)

S. 76 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 23 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 30 not in force at Royal Assent, see s. 120(2)

S. 114 not in force at Royal Assent, see s. 120(2)

Sch. 6 para. 1 not in force at Royal Assent, see s. 120(2)

Sch. 19 para. 3 not in force at Royal Assent, see Sch. 19 para. 17(2)

Sch. 13 para. 31 not in force at Royal Assent, see s. 120(2)

100

Sch. 10 para. 4 in force at Royal Assent for specified purposes, see s. 120(1)(b)

101

S. 118 in force at Royal Assent, see s. 120(1)(a)

102

Sch. 6 para. 12 not in force at Royal Assent, see s. 120(2)

103

Sch. 19 para. 9 not in force at Royal Assent, see Sch. 19 para. 17(2)

104

Sch. 10 para. 5 in force at Royal Assent for specified purposes, see s. 120(1)(b)

105

S. 50 not in force at Royal Assent, see s. 120(2)

106

Sch. 19 para. 17 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

107

Sch. 6 para. 2 not in force at Royal Assent, see s. 120(2)

108

Sch. 20 para. 3 in force at Royal Assent for specified purposes, see Sch. 20 para. 3(1)

109

S. 47 not in force at Royal Assent, see s. 120(2)

110

Sch. 19 para. 7 not in force at Royal Assent, see Sch. 19 para. 17(2)

111

Sch. 13 para. 8 not in force at Royal Assent, see s. 120(2)

112

Sch. 19 para. 6 not in force at Royal Assent, see Sch. 19 para. 17(2)

113

S. 57 not in force at Royal Assent, see s. 120(2)

114

Sch. 19 para. 1 not in force at Royal Assent, see Sch. 19 para. 17(2)

115

Sch. 10 para. 6 in force at Royal Assent for specified purposes, see s. 120(1)(b)

116

S. 111 not in force at Royal Assent, see s. 120(2)

117

Sch. 13 para. 2 not in force at Royal Assent, see s. 120(2)

118

S. 105 in force at Royal Assent for specified purposes, see s. 120(1)(b)

119

S. 92 in force at Royal Assent for specified purposes, see s. 120(1)(b)

120

Sch. 13 para. 7 not in force at Royal Assent, see s. 120(2)

121

Sch. 13 para. 18 not in force at Royal Assent, see s. 120(2)

122

Sch. 13 para. 25 not in force at Royal Assent, see s. 120(2)

123

Sch. 13 para. 15 not in force at Royal Assent, see s. 120(2)

124

S. 104 not in force at Royal Assent, see s. 120(2)

125

Sch. 6 para. 5 not in force at Royal Assent, see s. 120(2)

126

S. 58 not in force at Royal Assent, see s. 120(2)

127

S. 59 not in force at Royal Assent, see s. 120(2)

128

Sch. 13 para. 29 not in force at Royal Assent, see s. 120(2)

129

S. 72 not in force at Royal Assent, see s. 120(2)

130

S. 63 not in force at Royal Assent, see s. 120(2)

131

S. 82 not in force at Royal Assent, see s. 120(2)

132

Sch. 13 para. 12 not in force at Royal Assent, see s. 120(2)

133

Sch. 10 para. 3 in force at Royal Assent for specified purposes, see s. 120(1)(b)

134

S. 101 not in force at Royal Assent, see s. 120(2)

135

Sch. 6 para. 7 not in force at Royal Assent, see s. 120(2)

136

Sch. 13 para. 26 not in force at Royal Assent, see s. 120(2)

137

S. 74 not in force at Royal Assent, see s. 120(2)

138

Sch. 10 para. 11 in force at Royal Assent for specified purposes, see s. 120(1)(b)

139

Sch. 13 para. 20 not in force at Royal Assent, see s. 120(2)

140

S. 108 not in force at Royal Assent, see s. 120(2)

141

S. 95 not in force at Royal Assent, see s. 120(2)

142

S. 116 not in force at Royal Assent, see s. 120(2)

143

Sch. 13 para. 19 not in force at Royal Assent, see s. 120(2)

144

Sch. 6 para. 9 not in force at Royal Assent, see s. 120(2)

145

S. 93 not in force at Royal Assent, see s. 120(2)

146

S. 88 in force at Royal Assent for specified purposes, see s. 120(1)(b)

147

Sch. 13 para. 10 not in force at Royal Assent, see s. 120(2)

148

Sch. 19 para. 11 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

149

S. 66 not in force at Royal Assent, see s. 120(2)

150

S. 98 in force at Royal Assent for specified purposes, see s. 120(1)(b)

151

S. 61 not in force at Royal Assent, see s. 120(2)

152

S. 119 in force at Royal Assent, see s. 120(1)(a)

153

S. 334 in force in accordance with s. 334(5)

154

S. 51(2) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

155

S. 52(3)(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

156

S. 58(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

157

S. 78(4)(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

158

S. 86(2)(a)(i) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

159

S. 44 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

160

S. 45 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

161

S. 46 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

162

S. 47 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

163

S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

164

S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

165

S. 50 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

166

S. 51 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

167

S. 52 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

168

S. 53 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

169

S. 54 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

170

S. 55 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

171

S. 56 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

172

S. 57 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

173

S. 58 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

174

S. 59 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

175

S. 60 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

176

S. 61 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

177

S. 62 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

178

S. 63 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

179

S. 64 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

180

S. 65 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

181

S. 66 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

182

S. 67 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

183

S. 68 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

184

S. 69 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

185

S. 70 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

186

S. 71 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

187

S. 72 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

188

S. 73 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

189

S. 75 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

190

S. 76 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

191

S. 77 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

192

S. 78 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

193

S. 79 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

194

S. 80 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

195

S. 81 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

196

S. 86 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(c) (with reg. 10)

197

S. 87 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(c) (with reg. 10)

198

S. 88 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(c) (with reg. 10)

199

S. 89 in force at 1.8.2023 for specified purposes by S.I. 2023/884, reg. 2(1)(d) (with reg. 10)

200

S. 90 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

201

S. 91 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

202

S. 92 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

203

S. 93 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

204

S. 94 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

205

S. 95 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

206

S. 96 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

207

S. 97 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

208

S. 98 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

209

S. 99 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

210

S. 100 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

211

S. 101 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

212

S. 102 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

213

S. 103 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

214

S. 104 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

215

S. 105 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

216

S. 106 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

217

S. 107 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

218

S. 108 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)

219

S. 109 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(g) (with reg. 10)

220

S. 113 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)

221

S. 114 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

222

S. 115 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)

223

S. 116 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)

224

Sch. 6 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

225

Sch. 6 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

226

Sch. 6 para. 3 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

227

Sch. 6 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

228

Sch. 6 para. 5 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

229

Sch. 6 para. 6 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

230

Sch. 6 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

231

Sch. 6 para. 8 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

232

Sch. 6 para. 9 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

233

Sch. 6 para. 10 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

234

Sch. 6 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

235

Sch. 6 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

236

Sch. 10 para. 1 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

237

Sch. 10 para. 2 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

238

Sch. 10 para. 3 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

239

Sch. 10 para. 4 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

240

Sch. 10 para. 5 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

241

Sch. 10 para. 6 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

242

Sch. 10 para. 7 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

243

Sch. 10 para. 8 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

244

Sch. 10 para. 9 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

245

Sch. 10 para. 10 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

246

Sch. 10 para. 11 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

247

Sch. 11 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)

248

Sch. 11 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)

249

Sch. 13 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

250

Sch. 13 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

251

Sch. 13 para. 3 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

252

Sch. 13 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

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