The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

[^f00243]: S.I. 2005/3448.

[^f00244]: S.I. 2005/3472.

[^f00245]: S.I. 2006/131.

[^f00246]: Regulation 14A was inserted by regulations 2 and 9 of S.I. 2006/3261.

[^f00247]: S.I. 2006/570.

[^f00248]: S.I. 2006/964 as amended by regulations 2 and 5 of S.I. 2008/705.

[^f00249]: Regulations 69T and 69Z1 to 69Z41 were inserted by regulations 2 and 5 of S.I. 2008/705.

[^f00250]: S.I. 2007/285.

[^f00251]: S.I. 2007/1509.

[^f00252]: 1994 c. 23.

[^f00253]: S.I. 2007/2157.

[^f00254]: 1994 c. 23. Sections 83A to 83G were inserted by paragraph 220 of Schedule 1 to this Order and sections 85A and 85B by paragraph 223 of that Schedule.

[^f00255]: 1994 c. 23; sections 83A to 83G were inserted by paragraph 220 of Schedule 1 to this Order and sections 85A and 85B by paragraph 223 of that Schedule.

[^f00256]: S.I. 2007/3298.

[^f00257]: 1994 c. 23. Sections 83A to 83G were inserted by paragraph 220 of Schedule 1 to this Order and sections 85A and 85B by paragraph 223 of that Schedule.

[^f00258]: 1994 c. 23; sections 83A to 83G were inserted by paragraph 220 of Schedule 1 to this Order and sections 85A and 85B by paragraph 223 of that Schedule.

[^f00259]: S.I. 2008/562.

[^f00260]: S.I. 2008/574.

[^f00261]: S.I. 2008/2707.

[^f00262]: S.I. 2008/2833.

[^f00263]: S.I. 1973/1954.

[^f00264]: S.I. 1973/900.

[^f00265]: S.I. 1986/590.

[^f00266]: S.I. 1986/2288.

[^f00267]: S.I. 1994/1811.

[^f00268]: S.I. 1994/1812.

[^f00269]: S.I. 1994/1978.

[^f00270]: S.I. 1995/3192.

[^f00271]: S.I. 1999/3292.

[^f00272]: S.I. 1999/3293.

[^f00273]: S.I. 1999/3294.

[^f00274]: S.I. 2000/288.

[^f00275]: S.I. 2001/1304.

[^f00276]: S.I. 2001/4023.

[^f00277]: S.I. 2001/4024.

[^f00278]: S.I. 2002/2976.

[^f00279]: S.I. 2003/968.

[^f00280]: S.I. 2004/1363.

[^f00281]: S.I. 2005/340.

[^f00282]: S.I. 2005/341.

[^f00283]: S.I. 2005/3457.

[^f00284]: S.I. 2007/3612.

[^f00285]: 1978 c. 30.

[^f00286]: S.I. 1986/590.

[^f00287]: 1994 c. 9. Section 14 was amended by section 20(4) of the Finance Act 1995 (c. 4), paragraph 1(2) of Schedule 6 to the Finance Act 1997 (c. 16), paragraph 10 of Schedule 2 to the Finance Act 1998 (c. 36), section 21(2) of, and paragraph 4(4) of Schedule 1 to, the Finance Act 2002 (c. 23) and section 4(4) of the Finance Act 2004 (c. 12). Section 16 was amended by section 16(3) of the Finance Act 1995, paragraph 11 of Schedule 2 to the Finance Act 1998 and paragraph 16 of Schedule 3 to the Finance Act 2001(c. 9).

[^f00288]: Section 59 was amended by paragraph 5 of Schedule 5 to the Finance Act 1995 and section 27(6) of the Finance Act 1997.

[^f00289]: 1996 c. 8. Section 54 was amended by section 151(3) of the Finance Act 2008 (c. 9) and S.I. 1996/1529.

[^f00290]: 2000 c. 17.

[^f00291]: 2001 c. 9.

[^f00292]: 2003 c. 14.

[^f00293]: S.I. 2003/3102.

[^f00294]: S.I. 2007/1509.

[^f00297]: 1994 c. 23. Section 83 has been amended by section 31(3) of, and paragraph 12 of Schedule 3 to, the Finance Act 1996 (c. 8), sections 45(2), 46(3) and 47(7) of the Finance Act 1997 (c. 16), paragraphs 3 and 6 of Schedule 2 to the Finance Act 1999 (c. 16), section 137 of the Finance Act 2000 (c. 17), sections 23(2) and 24(4)(b) of the Finance Act 2002 (c. 23), sections 17 and 18(2) of the Finance Act 2003 (c. 14), section 22(3) of, and paragraph 4 of Part 2 of Schedule 2 to, the Finance Act 2004 (c. 12), section 5 of the Finance (No 2) Act 2005 (c. 22), section 21 of the Finance Act 2006 (c. 25), section 93(8) of the Finance Act 2007 (c.11), article 2 of S.I. 1997/2542, regulation 17 of S.I. 2001/3641, paragraph 1(1) of Schedule 2 to S.I. 2003/3075, paragraph 1 of Schedule 6 to S.I. 2007/2157, article 3 of S.I. 2008/1146 and by paragraph 220 of Schedule 1 to this Order.

[^f00298]: 1970 c. 9. Sections 49A to 49I were inserted by paragraph 30 of Schedule 1 to this Order.

[^f00299]: 1994 c. 9.

[^f00300]: 1996 c. 8.

[^f00301]: 2000 c. 17.

[^f00302]: 2001 c. 9.

[^f00303]: Section 85B was inserted by paragraph 223 of Schedule 1 to this Order.

[^f00304]: 1970 c. 9. Section 56 was amended by section 45(3) of the Finance (No. 2) Act 1975 (c. 45), paragraph 6 of Schedule 22 to the Finance Act 1984 (c. 43), section 156(3) of the Finance Act 1989 (c. 26) and S.I. 1994/1813. Section 58 was amended by sections 134(2) and 135 of, and Part 9 of Schedule 14 to, the Finance Act 1988 (c.39), Part 3(4) of Schedule 20 to the Finance Act 1999 (c. 16), paragraph 3 of Schedule 2 to the Capital Allowances Act 2001 (c. 2), Schedule 6 to the Tax Credits Act 2002 (c. 21), paragraph 375 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and S.I. 1994/1813.

[^f00305]: S.I. 1994/1812. Regulation 20 was amended by S.I. 1999/3293 and 2005/340.

[^f00306]: S.I. 2001/1304.

[^f00307]: Section 56(6) was amended by S.I. 1994/1813.

[^f00308]: Section 58(2B) and (2C) were inserted by S.I. 1994/1813.

[^f00309]: S.I. 2008/2696.

[^f00310]: S.I. 1994/1812.

[^f00311]: S.I. 1999/3292.

[^f00312]: S.I. 2005/340.

[^f00313]: S.I. 20073612.

[^f00314]: 2007 c. 15.

Editorial notes

[^key-96bfb1173c7ce1a5c8a4d9cb6a61de2d]: Art. 3 in force at 1.4.2009, see art. 1(2)

[^key-ebecc8bd6742fffb412ec217163d72b6]: Art. 6 in force at 1.4.2009, see art. 1(2)

[^key-dfeaa71a24cf4326fd99c839a15f2743]: Sch. 1 para. 416 in force at 1.4.2009, see art. 1(2)

[^key-6099764b175e78aba197db24d69b38be]: Sch. 1 para. 254 in force at 1.4.2009, see art. 1(2)

[^key-7040d793071fe039f2a88a2c0dde2cbf]: Sch. 1 para. 255 in force at 1.4.2009, see art. 1(2)

[^key-6e342ce398256fa9884435969a1e0e96]: Sch. 1 para. 256 in force at 1.4.2009, see art. 1(2)

[^key-d1a01799a1d95ceeeb241fd931d0fc5a]: Sch. 1 para. 257 in force at 1.4.2009, see art. 1(2)

[^key-22b2f301a4061c96ced3b5924e40ba35]: Sch. 1 para. 258 in force at 1.4.2009, see art. 1(2)

[^key-8f6e51110a13828a8639adf4e31719d1]: Sch. 1 para. 259 in force at 1.4.2009, see art. 1(2)

[^key-31b5dc225be3747300d01fe6f67b6a68]: Sch. 1 para. 260 in force at 1.4.2009, see art. 1(2)

[^key-0efef47604f747b082ba4fe1cf681297]: Sch. 1 para. 261 in force at 1.4.2009, see art. 1(2)

[^key-1a43dd29a3a7eb65cf9bdaef2a710eda]: Sch. 1 para. 262 in force at 1.4.2009, see art. 1(2)

[^key-370f5ffc2fa3ba48ce7e2eaca56d76fd]: Sch. 1 para. 263 in force at 1.4.2009, see art. 1(2)

[^key-a639c3d4bd60e501a64416c3f6682ef4]: Sch. 1 para. 264 in force at 1.4.2009, see art. 1(2)

[^key-c50f1be6d599355446e49c03f9e2a214]: Sch. 1 para. 265 in force at 1.4.2009, see art. 1(2)

[^key-8ea7708cbc0b3208c0a423d5f48b6bbf]: Sch. 1 para. 266 in force at 1.4.2009, see art. 1(2)

[^key-cf0c119db89561814451a89fa9bcb767]: Sch. 1 para. 267 in force at 1.4.2009, see art. 1(2)

[^key-10aad44f48f039fd3bbd418d3b6b5048]: Sch. 1 para. 333 in force at 1.4.2009, see art. 1(2)

[^key-99a909b0770c2c966c8eeed88d956daa]: Sch. 1 para. 277 in force at 1.4.2009, see art. 1(2)

[^key-4307497f59dc551d7043993142b39b04]: Sch. 1 para. 280 in force at 1.4.2009, see art. 1(2)

[^key-ba547f0f2e193d05cd447d4562340a24]: Sch. 1 para. 281 in force at 1.4.2009, see art. 1(2)

[^key-a2b12e0b48089f4fa88fee7a086797f6]: Sch. 1 para. 282 in force at 1.4.2009, see art. 1(2)

[^key-990f5a17c94c8ce656edcfba2acace8c]: Sch. 1 para. 283 in force at 1.4.2009, see art. 1(2)

[^key-2d72c6078e7ad6c89fd793ca50846c61]: Sch. 1 para. 279 in force at 1.4.2009, see art. 1(2)

[^key-935649669e9eecb1b3efd9f9497b2aeb]: Sch. 1 para. 174 in force at 1.4.2009, see art. 1(2)

[^key-119897c8d963d83d6544dcaa870a63e7]: Sch. 1 para. 330 in force at 1.4.2009, see art. 1(2)

[^key-ead22ba99c6d293a6632cd35ed3bc5ee]: Sch. 1 para. 331 in force at 1.4.2009, see art. 1(2)

[^key-06656ae963c68fc70027efa880fa6ec4]: Sch. 1 para. 332 in force at 1.4.2009, see art. 1(2)

[^key-85131eb7fe547042f929e7fe0a10c648]: Sch. 1 para. 97 in force at 1.4.2009, see art. 1(2)

[^key-888e8f5c934a9a6e2227160b68bc4dde]: Sch. 1 para. 98 in force at 1.4.2009, see art. 1(2)

[^key-3a7e44846144624ad91ad74e0d603d92]: Sch. 1 para. 99 in force at 1.4.2009, see art. 1(2)

[^key-84bd149bbb85642249902181af1f7bd9]: Sch. 1 para. 188 in force at 1.4.2009, see art. 1(2)

[^key-7092d1cc774c8dbe243bdd99938b3e37]: Sch. 1 para. 327 in force at 1.4.2009, see art. 1(2)

[^key-50caa9a618ccd0615b97e4ac2412509d]: Sch. 1 para. 328 in force at 1.4.2009, see art. 1(2)

[^key-7770de0c3b3b35c7322efd3d310f927e]: Sch. 1 para. 298 in force at 1.4.2009, see art. 1(2)

[^key-7799f485bfea8d502f88a5d499fb8f4b]: Sch. 1 para. 299 in force at 1.4.2009, see art. 1(2)

[^key-10f7ff534287c3f2b1039258fd1e028c]: Sch. 1 para. 300 in force at 1.4.2009, see art. 1(2)

[^key-22ee3c5d9c365442035b4c3068082e98]: Sch. 1 para. 301 in force at 1.4.2009, see art. 1(2)

[^key-1b97e050870e0f7efc4ece4b583b3eb2]: Sch. 1 para. 474 in force at 1.4.2009, see art. 1(2)

[^key-2d92aa44bdca3f3a00886e37a8020f24]: Sch. 1 para. 335 in force at 1.4.2009, see art. 1(2)

[^key-8b8e94c030a6cbc769a0131ed81dd3cb]: Sch. 1 para. 336 in force at 1.4.2009, see art. 1(2)

[^key-16a434538a3dcaed376373a45d97811f]: Sch. 1 para. 337 in force at 1.4.2009, see art. 1(2)

[^key-edc867e02e6d274e95e63aad9e7ceaca]: Sch. 1 para. 338 in force at 1.4.2009, see art. 1(2)

[^key-db22e30d474a106d2c9db950c9f5a9fe]: Sch. 1 para. 339 in force at 1.4.2009, see art. 1(2)

[^key-22a744c835a616473b1604cd1718ad8a]: Sch. 1 para. 340 in force at 1.4.2009, see art. 1(2)

[^key-f6ebe2f2cac4cb5ed7a1cd7f613ee9ce]: Sch. 1 para. 341 in force at 1.4.2009, see art. 1(2)

[^key-d070ca70ef2d9b11eaae393a7a6bfe68]: Sch. 1 para. 342 in force at 1.4.2009, see art. 1(2)

[^key-dae4407cf60ae957d6f3bb0af1c9f6e4]: Sch. 1 para. 343 in force at 1.4.2009, see art. 1(2)

[^key-d9fb3a4a443f396b5eb5e52663da55f7]: Sch. 1 para. 345 in force at 1.4.2009, see art. 1(2)

[^key-1634494633493641ee8c9d998933b89d]: Sch. 1 para. 346 in force at 1.4.2009, see art. 1(2)

[^key-771c90c7fc3dec0bba59cb6cc0568abc]: Sch. 1 para. 347 in force at 1.4.2009, see art. 1(2)

[^key-f43be236cc096296222260c18a436bfc]: Sch. 1 para. 349 in force at 1.4.2009, see art. 1(2)

[^key-507d33885dfa147b678223f299dbca70]: Sch. 1 para. 350 in force at 1.4.2009, see art. 1(2)

[^key-040714603015aca756fc3e91a8ddc327]: Sch. 1 para. 351 in force at 1.4.2009, see art. 1(2)

[^key-2681f4b5c50266d56f728fe271def1d6]: Sch. 1 para. 353 in force at 1.4.2009, see art. 1(2)

[^key-563528f07a5c5b97fe555150292ac267]: Sch. 1 para. 354 in force at 1.4.2009, see art. 1(2)

[^key-894094305faa17953cb69444bba23027]: Sch. 1 para. 355 in force at 1.4.2009, see art. 1(2)

[^key-aa77df37ed9db733544ede8ca5aeaa24]: Sch. 1 para. 356 in force at 1.4.2009, see art. 1(2)

[^key-a4f795b13ba6a1d2a08f32a2ccd6e69f]: Sch. 1 para. 357 in force at 1.4.2009, see art. 1(2)

[^key-85e30bc92487abdfc17e0ed3de2ef640]: Sch. 1 para. 358 in force at 1.4.2009, see art. 1(2)

[^key-e4bbcef5bfe20b6e78ad5bdb9c0fb4bc]: Sch. 1 para. 303 in force at 1.4.2009, see art. 1(2)

[^key-c6cfa3114c659422c4faf4e7de9f7d20]: Sch. 1 para. 304 in force at 1.4.2009, see art. 1(2)

[^key-185cd77004ec6cc09cfbdde5c1212aec]: Sch. 1 para. 305 in force at 1.4.2009, see art. 1(2)

[^key-1e7db6551e4b03e977c9a61a0dd86d2a]: Sch. 1 para. 306 in force at 1.4.2009, see art. 1(2)

[^key-a10f9bdd440f105e55d756c1104b335d]: Sch. 1 para. 307 in force at 1.4.2009, see art. 1(2)

[^key-d6beb999b369513047df05ab4de235c2]: Sch. 1 para. 308 in force at 1.4.2009, see art. 1(2)

[^key-7739c0b18addaa4c22d960781671f806]: Sch. 1 para. 309 in force at 1.4.2009, see art. 1(2)

[^key-aaad6364552314d5f5ddbb89c6a77645]: Sch. 1 para. 310 in force at 1.4.2009, see art. 1(2)

[^key-bdd8a17229aecda997fc517060ce0a50]: Sch. 1 para. 311 in force at 1.4.2009, see art. 1(2)

[^key-12518aa85b33f94dbf3e9cfa8d8c2334]: Sch. 1 para. 420 in force at 1.4.2009, see art. 1(2)

[^key-8525548076cf45231577da2dfa6e30b1]: Sch. 1 para. 421 in force at 1.4.2009, see art. 1(2)

[^key-c2952c6af48eb8899a84edfba35c6c92]: Sch. 1 para. 422 in force at 1.4.2009, see art. 1(2)

[^key-0518530b57b83783165101a4b88fd2ee]: Sch. 1 para. 423 in force at 1.4.2009, see art. 1(2)

[^key-6a0d36ebbb9caef415328f2761c8fa1a]: Sch. 1 para. 424 in force at 1.4.2009, see art. 1(2)

[^key-6c4b693aef2b664484023e85750f595a]: Sch. 1 para. 425 in force at 1.4.2009, see art. 1(2)

[^key-05eab7fc7d33f1c83b6394b5e374d619]: Sch. 1 para. 426 in force at 1.4.2009, see art. 1(2)

[^key-2586495c106689ee29ca8384a8f43564]: Sch. 1 para. 427 in force at 1.4.2009, see art. 1(2)

[^key-235debb54f07f1f7d9a4f59ba95d0268]: Sch. 1 para. 428 in force at 1.4.2009, see art. 1(2)

[^key-215a85ecc00a3dc198a14de48220d8dc]: Sch. 1 para. 429 in force at 1.4.2009, see art. 1(2)

[^key-3f79fd3b74a796d34dc686e20cf483ab]: Sch. 1 para. 430 in force at 1.4.2009, see art. 1(2)

[^key-a75ddc2a3c739a194d1acc4db1a19431]: Sch. 1 para. 431 in force at 1.4.2009, see art. 1(2)

[^key-0a851d8c0698936356b578eabd8516df]: Sch. 1 para. 432 in force at 1.4.2009, see art. 1(2)

[^key-18d720b6a4722a90d4b32f1433ddbc26]: Sch. 1 para. 433 in force at 1.4.2009, see art. 1(2)

[^key-d9c3bf40eec2aee37f0b04ed5cdf1046]: Sch. 1 para. 434 in force at 1.4.2009, see art. 1(2)

[^key-0d38d36be40df84b2af929141e778ffe]: Sch. 1 para. 435 in force at 1.4.2009, see art. 1(2)

[^key-d3aefa6508259a362e5556983c4f9689]: Sch. 1 para. 171 in force at 1.4.2009, see art. 1(2)

[^key-ed21e4b16700912e52c02a3ca3e11f8a]: Sch. 1 para. 172 in force at 1.4.2009, see art. 1(2)

[^key-d1c9ee6808ec536f9d056e0abbb276fa]: Sch. 1 para. 445 in force at 1.4.2009, see art. 1(2)

[^key-e38f93e555947ca09f9fcdafb8aab1e4]: Sch. 1 para. 360 in force at 1.4.2009, see art. 1(2)

[^key-1f831cf26adf0a1ebb661df6d6db90d8]: Sch. 1 para. 361 in force at 1.4.2009, see art. 1(2)

[^key-2dd80e743bcf0fbc3ac7b68aca215a10]: Sch. 1 para. 362 in force at 1.4.2009, see art. 1(2)

[^key-53156cd9090867a287f6f7db780be094]: Sch. 1 para. 363 in force at 1.4.2009, see art. 1(2)

[^key-ea6ac0fe81ed1e29c261eae4112937b7]: Sch. 1 para. 364 in force at 1.4.2009, see art. 1(2)

[^key-f31c8a7244bc6eb5bf1e02993f79d4fc]: Sch. 1 para. 365 in force at 1.4.2009, see art. 1(2)

[^key-0d48590001992d0b76a6d47f4355cdaf]: Sch. 1 para. 366 in force at 1.4.2009, see art. 1(2)

[^key-0ab4c162064f3da4d0c02e5babbf9972]: Sch. 1 para. 367 in force at 1.4.2009, see art. 1(2)

[^key-d46478f89617eaebc2a5a35c70ce7a69]: Sch. 1 para. 368 in force at 1.4.2009, see art. 1(2)

[^key-f70b0bb65f4a377dbfc3425d4c82533c]: Sch. 1 para. 369 in force at 1.4.2009, see art. 1(2)

[^key-2603a460b84bbf25880909511c39c0fc]: Sch. 1 para. 370 in force at 1.4.2009, see art. 1(2)

[^key-c82c5cb21e7c69249960f1496bd21b88]: Sch. 1 para. 371 in force at 1.4.2009, see art. 1(2)

[^key-4b93ed18676f6cdb110762ea1e9e86bd]: Sch. 1 para. 372 in force at 1.4.2009, see art. 1(2)

[^key-509dca383351be8c0a9237a31bddaa60]: Sch. 1 para. 374 in force at 1.4.2009, see art. 1(2)

[^key-214551f926225546bf0118e799b215a5]: Sch. 1 para. 375 in force at 1.4.2009, see art. 1(2)

[^key-af6ec5bd1638568e97d52a24710910a8]: Sch. 1 para. 376 in force at 1.4.2009, see art. 1(2)

[^key-6829fa1bee2255330040ff621ebd4ce6]: Sch. 1 para. 377 in force at 1.4.2009, see art. 1(2)

[^key-bb287691caf3c3f4910ad1ca8b198a85]: Sch. 1 para. 378 in force at 1.4.2009, see art. 1(2)

[^key-70e126eef21478f36da1846947567842]: Sch. 1 para. 379 in force at 1.4.2009, see art. 1(2)

[^key-84ae86eacbc7869936b0bca3d9e9409e]: Sch. 1 para. 380 in force at 1.4.2009, see art. 1(2)

[^key-90cd490d8810c77abadfe72f38fa8638]: Sch. 1 para. 381 in force at 1.4.2009, see art. 1(2)

[^key-14b3ec04138e5d11fbade6195f74e218]: Sch. 1 para. 382 in force at 1.4.2009, see art. 1(2)

[^key-9934cd7423929e583bc95e378fcd9089]: Sch. 1 para. 383 in force at 1.4.2009, see art. 1(2)

[^key-20de5fc27f40aacc1e3988be84048239]: Sch. 1 para. 384 in force at 1.4.2009, see art. 1(2)

[^key-a06393b74afc38e69b50ee09e0ccd2fd]: Sch. 1 para. 386 in force at 1.4.2009, see art. 1(2)

[^key-8469a4ded1cba1d241a5932944b0cda2]: Sch. 1 para. 387 in force at 1.4.2009, see art. 1(2)

[^key-4ee8e0992ff3b5d7f9b16b5140f628ee]: Sch. 1 para. 388 in force at 1.4.2009, see art. 1(2)

[^key-f2c4e669e7286457a275f039e25c39ba]: Sch. 2 para. 116 in force at 1.4.2009, see art. 1(2)

[^key-3e74e1c80e0787d1c66134c0e580c2b3]: Sch. 1 para. 389 in force at 1.4.2009, see art. 1(2)

[^key-2a3bc998767e63a5629e8302eb634722]: Sch. 1 para. 390 in force at 1.4.2009, see art. 1(2)

[^key-915e9a3a2157f193d264f4fdc9bd8731]: Sch. 1 para. 391 in force at 1.4.2009, see art. 1(2)

[^key-3c89684339695c71d213f544e9be475b]: Sch. 1 para. 392 in force at 1.4.2009, see art. 1(2)

[^key-5ca357e08d672f7cdf919e64c336b71b]: Sch. 1 para. 393 in force at 1.4.2009, see art. 1(2)

[^key-572789931149fe75db5ee84c41cc2331]: Sch. 1 para. 385 in force at 1.4.2009, see art. 1(2)

[^key-121d114add6cf2f28eb3bea1a98bd04e]: Sch. 1 para. 394 in force at 1.4.2009, see art. 1(2)

[^key-7f9ec1400bb2b474959b7463bca3e5bd]: Sch. 1 para. 396 in force at 1.4.2009, see art. 1(2)

[^key-9f08ee78565bf81f13456e368a8be6f5]: Sch. 1 para. 397 in force at 1.4.2009, see art. 1(2)

[^key-7b2a4b0307e884f10929a1439536fe5f]: Sch. 1 para. 398 in force at 1.4.2009, see art. 1(2)

[^key-6873ea56d6f82d68a81e3521a55438ea]: Sch. 1 para. 399 in force at 1.4.2009, see art. 1(2)

[^key-600c08fdd6a2116f8a1f134d37abdfaa]: Sch. 1 para. 400 in force at 1.4.2009, see art. 1(2)

[^key-57bce5043e0bead7798ab896edc07329]: Sch. 1 para. 402 in force at 1.4.2009, see art. 1(2)

[^key-291173e360d5f254b16e9acd3ff023b5]: Sch. 1 para. 403 in force at 1.4.2009, see art. 1(2)

[^key-5c2c8292c3901e250c9e52b02ab9b9ee]: Sch. 1 para. 404 in force at 1.4.2009, see art. 1(2)

[^key-56c29e982453555de2ce2caed20ab98b]: Sch. 1 para. 405 in force at 1.4.2009, see art. 1(2)

[^key-c3464a0686da33ef2fc3a7631b24ff55]: Sch. 1 para. 406 in force at 1.4.2009, see art. 1(2)

[^key-372a07ae7203bbdc4bb5de26984ee0aa]: Sch. 1 para. 407 in force at 1.4.2009, see art. 1(2)

[^key-fa25725291f40988fc0775d2b52f709f]: Sch. 1 para. 408 in force at 1.4.2009, see art. 1(2)

[^key-c32d1f98f2c5bef8103a8cb7b2d8ab8d]: Sch. 1 para. 409 in force at 1.4.2009, see art. 1(2)

[^key-cd06ebf44d426127b1a3e10205129eb0]: Sch. 1 para. 411 in force at 1.4.2009, see art. 1(2)

[^key-62ec907f7690c2c6599d9ff2771bb584]: Sch. 1 para. 412 in force at 1.4.2009, see art. 1(2)

[^key-0bb173cfd5cc5689bc5a8c0875f0deb8]: Sch. 1 para. 413 in force at 1.4.2009, see art. 1(2)

[^key-e9c70b7e0766772e93794f23298bd745]: Sch. 1 para. 104 in force at 1.4.2009, see art. 1(2)

[^key-94ec488bf6be9b8bd6c50a65d0a7b648]: Sch. 1 para. 105 in force at 1.4.2009, see art. 1(2)

[^key-a0006b4a431251e2a1d1f97d9b7720b2]: Sch. 1 para. 106 in force at 1.4.2009, see art. 1(2)

[^key-76b3dca28f4e5b8638ad5221ebad8518]: Sch. 1 para. 107 in force at 1.4.2009, see art. 1(2)

[^key-79c6a092ef886b0c274b85f73f157420]: Sch. 1 para. 101 in force at 1.4.2009, see art. 1(2)

[^key-45af714ca843c1496f76d97b0364c323]: Sch. 1 para. 102 in force at 1.4.2009, see art. 1(2)

[^key-567248db9d4516b953e846f2b4bb0d23]: Sch. 1 para. 6 in force at 1.4.2009, see art. 1(2)

[^key-f52cb49e2987ba4eacc753c519bbcdbe]: Sch. 1 para. 7 in force at 1.4.2009, see art. 1(2)

[^key-a238e8b04300b5add9f825a9b68e2979]: Sch. 1 para. 8 in force at 1.4.2009, see art. 1(2)

[^key-9ecb37f40023e16731725febbc7f955f]: Sch. 1 para. 9 in force at 1.4.2009, see art. 1(2)

[^key-5daa6e5209a4b0e65f015e652da7ace3]: Sch. 1 para. 10 in force at 1.4.2009, see art. 1(2)

[^key-a8c75f9dd1ad2ecddb2f2acde32bfe21]: Sch. 1 para. 11 in force at 1.4.2009, see art. 1(2)

[^key-39def07144ef7fe935334cf229e93f2a]: Sch. 1 para. 17 in force at 1.4.2009, see art. 1(2)

[^key-60a55ac6fd3ef76df250d10641b72028]: Sch. 1 para. 18 in force at 1.4.2009, see art. 1(2)

[^key-2a4d632187bc1be1add0a631def42c09]: Sch. 1 para. 12 in force at 1.4.2009, see art. 1(2)

[^key-79975934bc967e510c4a62e8e3c95e0d]: Sch. 1 para. 13 in force at 1.4.2009, see art. 1(2)

[^key-aaec3f97cd17b7354ba2ea93dd99c50f]: Sch. 1 para. 14 in force at 1.4.2009, see art. 1(2)

[^key-6457014dc0730ba398875277182b3486]: Sch. 1 para. 15 in force at 1.4.2009, see art. 1(2)

[^key-7553bc098a15739f8a2ef0a253d2d0e0]: Sch. 1 para. 16 in force at 1.4.2009, see art. 1(2)

[^key-bf3067a51ef8c9f5aee02e554c5be3bd]: Sch. 1 para. 19 in force at 1.4.2009, see art. 1(2)

[^key-525eb339dddb4f120acd46833b032203]: Sch. 1 para. 20 in force at 1.4.2009, see art. 1(2)

[^key-3b75aebf3e6d6b7a4f47860d3b5598b3]: Sch. 1 para. 21 in force at 1.4.2009, see art. 1(2)

[^key-a73f79dd0e557afda83b7f714fe8e470]: Sch. 1 para. 22 in force at 1.4.2009, see art. 1(2)

[^key-b1432d12a93fe0e59e6536402ad25d96]: Sch. 1 para. 23 in force at 1.4.2009, see art. 1(2)

[^key-949aaa33739146ae33d22511814a109f]: Sch. 1 para. 24 in force at 1.4.2009, see art. 1(2)

[^key-c4902523f628f53975e4a59238b07530]: Sch. 1 para. 25 in force at 1.4.2009, see art. 1(2)

[^key-f3ef66dea9585c47df925c7272261657]: Sch. 1 para. 27 in force at 1.4.2009, see art. 1(2)

[^key-fc3b2b20255916979973d13bced7adfd]: Sch. 1 para. 28 in force at 1.4.2009, see art. 1(2)

[^key-e34627c44b991615076ba98778d2c142]: Sch. 1 para. 26 in force at 1.4.2009, see art. 1(2)

[^key-c5fb0dc917f744a9a172e773432b77e8]: Sch. 1 para. 29 in force at 1.4.2009, see art. 1(2)

[^key-6d85a32c1daf017cde2982cf663895b5]: Sch. 1 para. 30 in force at 1.4.2009, see art. 1(2)

[^key-d9f9ee68ff5948892841a5a2ac0cecf4]: Sch. 2 para. 62 in force at 1.4.2009, see art. 1(2)

[^key-49809fa38200d476d534eb1e2aada27a]: Sch. 1 para. 31 in force at 1.4.2009, see art. 1(2)

[^key-3bb07139e330a00318f9109bdfd6430d]: Sch. 1 para. 32 in force at 1.4.2009, see art. 1(2)

[^key-6a5e0a6da2cb37fb3c6a109420ae77a6]: Sch. 1 para. 33 in force at 1.4.2009, see art. 1(2)

[^key-05230f096b62872ff041b0eb0621c717]: Sch. 1 para. 34 in force at 1.4.2009, see art. 1(2)

[^key-b7c948d30bd2477266ccdba3d3f7445e]: Sch. 1 para. 35 in force at 1.4.2009, see art. 1(2)

[^key-bfaecea6856cddbca402636c9d0031da]: Sch. 2 para. 67 in force at 1.4.2009, see art. 1(2)

[^key-1ec26059537ec5b07ef2e6e5b88bd2b1]: Sch. 1 para. 36 in force at 1.4.2009, see art. 1(2)

[^key-8dfd7be8eb4118f8bb41387267a1b4dc]: Sch. 1 para. 37 in force at 1.4.2009, see art. 1(2)

[^key-3663667aada4e0aa871f67be17582394]: Sch. 1 para. 38 in force at 1.4.2009, see art. 1(2)

[^key-f75f3d9d89b0d031efbf5f6a93f85b55]: Sch. 1 para. 39 in force at 1.4.2009, see art. 1(2)

[^key-9a2fdd44f684370f2e14b23e68d2e2f1]: Sch. 1 para. 40 in force at 1.4.2009, see art. 1(2)

[^key-7af4066b21bbbfebbe92b500cd70d4d7]: Sch. 1 para. 41 in force at 1.4.2009, see art. 1(2)

[^key-4ace286d67dfbe18cc337c98729fef5b]: Sch. 1 para. 42 in force at 1.4.2009, see art. 1(2)

[^key-7cf5b2c3b8aa54b65994aa97e57d33e4]: Sch. 1 para. 43 in force at 1.4.2009, see art. 1(2)

[^key-ecebd46ea1fb9561e52358f60e54ade3]: Sch. 1 para. 44 in force at 1.4.2009, see art. 1(2)

[^key-2c51344f6336982f081fec9eea6f990a]: Sch. 1 para. 45 in force at 1.4.2009, see art. 1(2)

[^key-fd944c79911ce0d8933564857ee0cc58]: Sch. 1 para. 46 in force at 1.4.2009, see art. 1(2)

[^key-abbc27725f079ad5c28376ef01a2cc29]: Sch. 1 para. 47 in force at 1.4.2009, see art. 1(2)

[^key-f254060e8278a1cc2fe726f131e876bf]: Sch. 1 para. 48 in force at 1.4.2009, see art. 1(2)

[^key-fd611381156150336e4e41ba0e7c1fa0]: Sch. 1 para. 49 in force at 1.4.2009, see art. 1(2)

[^key-48dce4b5a9d8c67cb251c9e541879ee4]: Sch. 1 para. 50 in force at 1.4.2009, see art. 1(2)

[^key-3a56cca33523756649c96aeadef2f54b]: Sch. 1 para. 51 in force at 1.4.2009, see art. 1(2)

[^key-5d9652509594a51a88caa11a405d391a]: Sch. 1 para. 52 in force at 1.4.2009, see art. 1(2)

[^key-4bd013a9d99992b7e23ead779264e2a0]: Sch. 1 para. 54 in force at 1.4.2009, see art. 1(2)

[^key-16f0367fa277d5ee34a95a4b9b98ab41]: Sch. 1 para. 55 in force at 1.4.2009, see art. 1(2)

[^key-cd9e9526a0b43222fec7a64d7e1fb75e]: Sch. 1 para. 56 in force at 1.4.2009, see art. 1(2)

[^key-f312ef8fe0097056947fa6ffdcb0d5c1]: Sch. 1 para. 57 in force at 1.4.2009, see art. 1(2)

[^key-fbab72f1b30cde115360559dc393422f]: Sch. 1 para. 58 in force at 1.4.2009, see art. 1(2)

[^key-ba75719221c74a1e891bf17ed0681270]: Sch. 1 para. 59 in force at 1.4.2009, see art. 1(2)

[^key-222cad3bd1ec2a7886b4a9c8fd121323]: Sch. 1 para. 61 in force at 1.4.2009, see art. 1(2)

[^key-12f79c776ab6726f397cb5bd535bc23d]: Sch. 1 para. 62 in force at 1.4.2009, see art. 1(2)

[^key-19c00efc11f7c891e5b1eea35aa794e0]: Sch. 1 para. 438 in force at 1.4.2009, see art. 1(2)

[^key-1725580dae3eec93d05e4f4514ae5158]: Sch. 1 para. 439 in force at 1.4.2009, see art. 1(2)

[^key-2848d36151ece29cb68f3400883e5aa7]: Sch. 1 para. 440 in force at 1.4.2009, see art. 1(2)

[^key-b3aede09adbbd716c118fe5ad07e9343]: Sch. 1 para. 441 in force at 1.4.2009, see art. 1(2)

[^key-084644331faa9dc9d79c4d2db8760b6c]: Sch. 1 para. 442 in force at 1.4.2009, see art. 1(2)

[^key-17c63ce06839e41fb225c3d2ac4fc18d]: Sch. 1 para. 443 in force at 1.4.2009, see art. 1(2)

[^key-17c91e1f78125982c415ed4a7ac68626]: Sch. 1 para. 444 in force at 1.4.2009, see art. 1(2)

[^key-083320a996c31eccb8f1472490cb0168]: Sch. 1 para. 89 in force at 1.4.2009, see art. 1(2)

[^key-054b4e69977b4b7116f15ea29c8c5784]: Sch. 1 para. 90 in force at 1.4.2009, see art. 1(2)

[^key-0905a1a02863d693049f39764504f789]: Sch. 1 para. 91 in force at 1.4.2009, see art. 1(2)

[^key-6a0038b52e83e8b9bfe1c5258fd63465]: Sch. 1 para. 2 in force at 1.4.2009, see art. 1(2)

[^key-a690d8bfaf79e1ac6817aee5da478e0c]: Sch. 1 para. 3 in force at 1.4.2009, see art. 1(2)

[^key-9e058825ad79917fdd143cf703d43ed6]: Sch. 1 para. 4 in force at 1.4.2009, see art. 1(2)

[^key-8f2c923d73d5895c5667ff2ce4094159]: Sch. 1 para. 197 in force at 1.4.2009, see art. 1(2)

[^key-280d1834240c398aed29c09de5a2846c]: Sch. 1 para. 198 in force at 1.4.2009, see art. 1(2)

[^key-9d8aee9ed099f18e27d759a589b8514f]: Sch. 1 para. 93 in force at 1.4.2009, see art. 1(2)

[^key-ce7f4f345206de0b0d9f3a3a80bba463]: Sch. 1 para. 199 in force at 1.4.2009, see art. 1(2)

[^key-a6edec6357070dbbb1fdab64b6946caa]: Sch. 1 para. 200 in force at 1.4.2009, see art. 1(2)

[^key-cbedafd7fb0fce87cb8ec71a4702f339]: Sch. 1 para. 201 in force at 1.4.2009, see art. 1(2)

[^key-240790669dd185fe622a7634c08591e9]: Sch. 1 para. 202 in force at 1.4.2009, see art. 1(2)

[^key-a2e31f6e0e571105256b9ccdcde128e8]: Sch. 1 para. 203 in force at 1.4.2009, see art. 1(2)

[^key-9e10ed49257dcea695f860fa2ee48de5]: Sch. 1 para. 204 in force at 1.4.2009, see art. 1(2)

[^key-24b1002355d4b5497433b96af3e0846f]: Sch. 1 para. 205 in force at 1.4.2009, see art. 1(2)

[^key-3bb5968f1c4d40be597ca06d8af8877b]: Sch. 1 para. 206 in force at 1.4.2009, see art. 1(2)

[^key-0bb6ecf1fbe8cdf194554bc38fa90665]: Sch. 1 para. 207 in force at 1.4.2009, see art. 1(2)

[^key-29011ea22b8310901a931419bb13f156]: Sch. 1 para. 208 in force at 1.4.2009, see art. 1(2)

[^key-145c6e202a6e9d2c483cd86b4890bff6]: Sch. 1 para. 209 in force at 1.4.2009, see art. 1(2)

[^key-3ee07e74e560dc72d766807f3672c112]: Sch. 1 para. 211 in force at 1.4.2009, see art. 1(2)

[^key-6a66f6d45b5620446b5cc77b3fa7cf22]: Sch. 1 para. 212 in force at 1.4.2009, see art. 1(2)

[^key-ab594e8d2b83ced9cb3d82bb66403b36]: Sch. 1 para. 213 in force at 1.4.2009, see art. 1(2)

[^key-1a60d55cfe965345e0b78dca80b7b043]: Sch. 1 para. 109 in force at 1.4.2009, see art. 1(2)

[^key-e99a9383b71fc8cfbcafcec76a9ed835]: Sch. 1 para. 110 in force at 1.4.2009, see art. 1(2)

[^key-3c40232219827c8ff3e54cc46accf0a7]: Sch. 1 para. 111 in force at 1.4.2009, see art. 1(2)

[^key-6665ad89fbf72a7b24a9f04536be5828]: Sch. 1 para. 112 in force at 1.4.2009, see art. 1(2)

[^key-e74bb61657890441420b43daba044bc3]: Sch. 1 para. 113 in force at 1.4.2009, see art. 1(2)

[^key-c55e7487d24cae4891ab1c235d1b1c31]: Sch. 1 para. 114 in force at 1.4.2009, see art. 1(2)

[^key-e1ac93d8fb538e24564ea992f1da2139]: Sch. 1 para. 115 in force at 1.4.2009, see art. 1(2)

[^key-b4222af720f3b44ff296f32577790818]: Sch. 1 para. 116 in force at 1.4.2009, see art. 1(2)

[^key-a1ac8dde04c205fac4c112ec9bee9be6]: Sch. 1 para. 117 in force at 1.4.2009, see art. 1(2)

[^key-485dff305893035cbc40d8367eb90e36]: Sch. 1 para. 118 in force at 1.4.2009, see art. 1(2)

[^key-43daf24b180498b5f0ca5a1dce29f781]: Sch. 1 para. 119 in force at 1.4.2009, see art. 1(2)

[^key-69b502c8b2cdc5e7d6f76d16f8374730]: Sch. 1 para. 120 in force at 1.4.2009, see art. 1(2)

[^key-b97ce9b5c6058532c47fcc352cfea56c]: Sch. 1 para. 121 in force at 1.4.2009, see art. 1(2)

[^key-6936e745a8587850e4e7910e2e8f4c82]: Sch. 1 para. 122 in force at 1.4.2009, see art. 1(2)

[^key-c01f285dbfdbb6d9c65eab9e8b3618c8]: Sch. 1 para. 123 in force at 1.4.2009, see art. 1(2)

[^key-822b98f69d75bf397fdebfac5e23648c]: Sch. 1 para. 124 in force at 1.4.2009, see art. 1(2)

[^key-b1cce5ccb65872e522bc8ec6f087ece1]: Sch. 1 para. 125 in force at 1.4.2009, see art. 1(2)

[^key-206b88c06746c44c701687a865f41ca4]: Sch. 1 para. 233 in force at 1.4.2009, see art. 1(2)

[^key-cd1cfb33a429c9b0d80a0bc55c6dcba8]: Sch. 1 para. 234 in force at 1.4.2009, see art. 1(2)

[^key-68b7ef524b723f3b9a9d3114702ee187]: Sch. 1 para. 235 in force at 1.4.2009, see art. 1(2)

[^key-f8f0543ccdae9f35a2ad1901a10ddc5d]: Sch. 1 para. 236 in force at 1.4.2009, see art. 1(2)

[^key-59be1f7be03fd7c96e77bdc92ce04956]: Sch. 1 para. 237 in force at 1.4.2009, see art. 1(2)

[^key-7b313b6f1ea6b0a0ff5a187e1e0cc3bf]: Sch. 1 para. 238 in force at 1.4.2009, see art. 1(2)

[^key-7b093a5bc61e44fda7fe3879018d43ba]: Sch. 1 para. 239 in force at 1.4.2009, see art. 1(2)

[^key-35c20882902328aa8901950c4e918074]: Sch. 1 para. 240 in force at 1.4.2009, see art. 1(2)

[^key-1a701fb19b78905a8e8060338f2634b6]: Sch. 1 para. 231 in force at 1.4.2009, see art. 1(2)

[^key-1724f42d3a324f9c4f4a17f99bc4d74b]: Sch. 1 para. 86 in force at 1.4.2009, see art. 1(2)

[^key-0b93430a0ebe46894c2e77b240da0cac]: Sch. 1 para. 313 in force at 1.4.2009, see art. 1(2)

[^key-ea0953905bb719de11c2173b5d985691]: Sch. 1 para. 314 in force at 1.4.2009, see art. 1(2)

[^key-2e9a0d3d39f5f591af1fc77286d2b5b1]: Sch. 1 para. 315 in force at 1.4.2009, see art. 1(2)

[^key-ae4f5646c3e5e1bb042b710a715d2f21]: Sch. 1 para. 316 in force at 1.4.2009, see art. 1(2)

[^key-03568f4502e4d52e163e9b857c2c3e98]: Sch. 1 para. 318 in force at 1.4.2009, see art. 1(2)

[^key-a615c2302f5b6019ce5a35e2943436d5]: Sch. 1 para. 319 in force at 1.4.2009, see art. 1(2)

[^key-b46875efb8e83da2351e346f3d4ed7f6]: Sch. 1 para. 320 in force at 1.4.2009, see art. 1(2)

[^key-d16caac72a9524a13a55add78cc11611]: Sch. 1 para. 193 in force at 1.4.2009, see art. 1(2)

[^key-dcd17bcc15b537c7d881aa0229538275]: Sch. 1 para. 194 in force at 1.4.2009, see art. 1(2)

[^key-6c7d8378e02e5e4097940b4efec624d0]: Sch. 1 para. 195 in force at 1.4.2009, see art. 1(2)

[^key-f7ac4a154c0200a5742a965dde59fa6e]: Sch. 1 para. 287 in force at 1.4.2009, see art. 1(2)

[^key-d9f2744f5114c74f3e2e34f5fc8d386b]: Sch. 1 para. 288 in force at 1.4.2009, see art. 1(2)

[^key-0b81d41a0f9ea6b0107c12007d25457d]: Sch. 1 para. 289 in force at 1.4.2009, see art. 1(2)

[^key-d152204434084b437b3614454f542710]: Sch. 1 para. 290 in force at 1.4.2009, see art. 1(2)

[^key-c07350461db1551f00450458c9436194]: Sch. 1 para. 291 in force at 1.4.2009, see art. 1(2)

[^key-99f8415fcf8f46a028d1f40a97a27f34]: Sch. 1 para. 292 in force at 1.4.2009, see art. 1(2)

[^key-7e663173d32a35bedd4d9dad776f24d0]: Sch. 1 para. 293 in force at 1.4.2009, see art. 1(2)

[^key-2c436ae17c413c2b9213729021a1af19]: Sch. 1 para. 294 in force at 1.4.2009, see art. 1(2)

[^key-97c7a16d6bef765bf818dc2ae93f4f38]: Sch. 1 para. 295 in force at 1.4.2009, see art. 1(2)

[^key-1642da8f6a09dbcbdef8897a04385edf]: Sch. 1 para. 176 in force at 1.4.2009, see art. 1(2)

[^key-e4a242fa126103b6c8c6e09bf6bb3125]: Sch. 1 para. 269 in force at 1.4.2009, see art. 1(2)

[^key-c9c5b292e6835c117ae8b948a1e72a1c]: Sch. 1 para. 270 in force at 1.4.2009, see art. 1(2)