Finance Act 1998
1998 c. 36An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
Enacted[31st July 1998]
Most Gracious Sovereign,
WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C38
Part I Excise Duties¶
Alcoholic liquor duties¶
1 Rate of duty on beer.¶
2 Adjustment of rates of duty on sparkling liquors.¶
3 Rates of duty on wine and made-wine.¶
4 Rates of duty on cider.¶
I15 Drawback of excise duty on beer.¶
Hydrocarbon oil duties¶
6 Charge on production without delivery.¶
7 Rates of duties and rebates.¶
8 Ultra low sulphur diesel.¶
9 Mixtures of heavy oils.¶
Tobacco products duty¶
10 Rates of tobacco products duty.¶
Gaming duty¶
11 Rates of gaming duty.¶
Amusement machine licence duty¶
12 Rates of amusement machine licence duty.¶
13 Further exception for thirty-five-penny machines.¶
14 Video machines.¶
Air passenger duty¶
15 Fiscal representatives.¶
Vehicle excise duty¶
16 Rates of duty where pollution reduced.¶
Schedule 1 to this Act (which makes provision for reduced rates of vehicle excise duty to be applicable to certain vehicles adapted so as to reduce pollution) shall have effect.17 Restriction of exemption for old vehicles.¶
In paragraph 1A(1) of Schedule 2 to the M16Vehicle Excise and Registration Act 1994 (exemption for vehicles more than 25 years old), for the words “more than 25 years before the beginning of the year in which that time falls" there shall be substituted “ before 1st January 1973. ”18 Regulations relating to nil licences.¶
In section 22(2A) of the M17Vehicle Excise and Registration Act 1994 (provisions that may be made about nil licences), after paragraph (b) there shall be inserted the following paragraphs—19 Failure to pay amount required in respect of void licence.¶
Assessments¶
20 Assessments for excise duty purposes.¶
Schedule 2 to this Act (assessments for excise duty purposes) shall have effect.Part II Value Added Tax¶
21 Deemed supplies.¶
22 Changes of place of supply: transitional.¶
23 Bad debt relief.¶
24 Long leases in Scotland.¶
In section 96(1) of the M23Value Added Tax Act 1994, in paragraph (b) of the definition of “major interest" (land in Scotland not held on feudal tenure: lessee’s interest must be for a period exceeding 21 years), for “exceeding 21 years" there shall be substituted “ of not less than 20 years ”.Part III Income Tax, Corporation Tax and Capital Gains Tax¶
Chapter I Income Tax and Corporation Tax¶
Income tax charge, rates and reliefs¶
F16025 Charge and rates for 1998-99.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F226 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
27 Married couple’s allowance etc. in and after 1999-00.¶
Corporation tax charge and rates¶
28 Charge and rates for financial year 1998.¶
29 Charge and rates for financial year 1999.¶
Corporation tax: periodic payments etc¶
30 Corporation tax: due and payable date.¶
31 Abolition of advance corporation tax.¶
32 Unrelieved surplus advance corporation tax.¶
- “modifications” includes amendments, additions and omissions;
- “prescribed” means prescribed by regulations made under this section.
33 Relief for interest payable under the Tax Acts.¶
34 Charge to tax on interest payable under the Tax Acts.¶
35 Further provision about interest payable under the Tax Acts.¶
Schedule 4 to this Act (which makes further amendments relating to interest payable under the Tax Acts by or to companies) shall have effect.F32536 Arrangements with respect to payment of corporation tax.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Gilt-edged securities¶
37 Abolition of periodic accounting.¶
Rents and other receipts from land¶
38 Taxation of rents and other receipts from land.¶
- Part I contains amendments relating to the charge to tax under Schedule A or Case V of Schedule D on rents and other receipts from land.
- Part II contains amendments about relief for losses incurred in a Schedule A business or overseas property business, and the relationship between such relief and other reliefs.
- Part III contains minor and consequential amendments.
39 Land managed as one estate and maintenance funds for historic buildings.¶
Sections 26 and 27 of the Taxes Act 1988 (deductions from rent: land managed as one estate and maintenance funds for historic buildings) shall cease to have effect—F23340 Treatment of premiums as rent.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 Tied premises: receipts and expenses treated as those of trade.¶
.
- “before commencement” and “after commencement” mean, respectively, before 17th March 1998 and on or after that date; and
- “the new section 98” means the section as substituted by subsection (1) above.
Computation of profits of trade, profession or vocation¶
F23642 Computation of profits of trade, profession or vocation.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F12043 Barristers and advocates in early years of practice.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F5C144 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F645 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
46 Minor and consequential provisions about computations.¶
Gifts to charities¶
F747 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F42448 Gifts of money for relief in poor countries.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Construction industry workers¶
55 Construction workers supplied by agencies.¶
56 Transitional provisions in connection with section 55.¶
F11457 Sub-contractors in the construction industry.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Payments and other benefits in connection with termination of employment etc.¶
F10258 Payments and other benefits in connection with termination of employment, etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Benefits in kind¶
59 Car fuel.¶
F10360 Reductions for road fuel gas cars.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F10461 Travelling expenses.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Foreign earnings deduction¶
F9863 Withdrawal except in relation to seafarers.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PAYE: non-cash benefits etc.¶
F9864 Transitory provision relating to tradeable assets.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9865 Payment in the form of a readily convertible asset.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9866 Enhancing the value of an asset.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9867 Gains from share options etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9868 Vouchers and credit-tokens.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9869 Intermediaries, non-UK employers, agencies etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The enterprise investment scheme and venture capital trusts¶
70 Qualifying trades for EIS and VCTs.¶
F16571 Pre-arranged exits from EIS.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F16672 Qualifying holdings for VCTs after 2nd July 1997.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F16773 Other changes to requirements for VCTs.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74 Other changes to EIS etc.¶
Individual savings accounts etc.¶
F12175 Use of PEPs powers to provide for accounts.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 Tax credits for accounts and for PEPs.¶
F19077 The insurance element etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F12478 Phasing out of TESSAs.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Relief for interest and losses etc.¶
79 Relief for loan to acquire interest in a close company.¶
F32780 Relief for losses on unlisted shares in trading companies.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F881 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
82 Carry forward of non-trading deficit on loan relationships.¶
Capital allowances¶
F1083 First-year allowances for investment in Northern Ireland.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1184 First-year allowances for small businesses etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1285 First-year allowances: consequential amendments etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Insurance, insurance companies and friendly societies¶
86 Life policies etc.¶
Schedule 14 to this Act (which makes provision in relation to the taxation of life policies etc under Chapter II of Part XIII of the Taxes Act 1988) shall have effect.87 Non-resident insurance companies: tax representatives.¶
After section 552 of the Taxes Act 1988 (duty of insurers to provide certain information) there shall be inserted—F20088 Overseas life assurance business.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F20189 Personal portfolio bonds.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 Distributions to friendly societies.¶
F1491 Provisional repayments in connection with pension business.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Pensions¶
F14592 Approved retirement benefit schemes etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F10593 Benefits received under non-approved retirement benefits scheme.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F14694 Approval of personal pension schemes.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F14695 Personal pensions: charge on withdrawal of approval.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F14696 Information relating to personal pension schemes etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F14697 Notices to be given to scheme administrator.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .98 Assessments on scheme administrators.¶
Futures and options¶
99 Extension of provisions relating to guaranteed returns.¶
Securities¶
F170100 Accrued income scheme.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .101 Dealers in securities etc.¶
102 Manufactured dividends.¶
Double taxation relief¶
F444103 Restriction of relief on certain interest and dividends.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F444104 Adjustments of interest and dividends for spared tax etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F444105 Meaning of “financial expenditure".¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F334106 Underlying tax reflecting interest or dividends.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F334107 Notification of foreign tax adjustment.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transfer pricing, FOREX and financial instruments¶
108 New regime for transfer pricing etc.¶
109 ¶
F336110 Determinations requiring the sanction of the Board.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F337111 Notice to potential claimants.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Controlled foreign companies¶
112 Exempt activities.¶
.
113 Miscellaneous amendments.¶
Schedule 17 to this Act (which makes provision in relation to controlled foreign companies) shall have effect.Changes in company ownership¶
F340114 Postponed corporation tax.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F340115 Information powers where ownership changes.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F340116 Provisions supplemental to sections 114 and 115.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Corporation tax self-assessment¶
117 Company tax returns, assessments and related matters.¶
Telephone claims etc.¶
F339118 Claims for income tax purposes.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F341119 Evidential provisions in PAYE regulations.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter II Taxation of Chargeable Gains¶
Rate for trustees¶
F203120 Rate of CGT for trustees etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Taper relief and indexation allowance¶
121 Taper relief for CGT.¶
122 Freezing of indexation allowance for CGT.¶
Stock dividends¶
126 Capital gains on stock dividends.¶
Non-residents etc.¶
127 Charge to CGT on temporary non-residents.¶
128 Disposal of interests in a settlement.¶
129 Attribution of gains to settlor in section 10A cases.¶
130 Charge on beneficiaries of settlements with non-resident settlors.¶
131 Charge on settlors of settlements for grandchildren.¶
132 Charge on settlors of pre-19th March 1991 settlements.¶
Groups of companies etc.¶
133 Transfer within group to investment trust.¶
134 Transfer of company’s assets to venture capital trust.¶
135 Transfer within group to venture capital trust.¶
136 Incorporated friendly societies.¶
.
137 Pre-entry gains.¶
.
F425138 Pre-entry losses.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .139 De-grouping charges.¶
Abolition of reliefs¶
140 Phasing out of retirement relief.¶
| Year | £250,000 | £1 million |
|---|---|---|
| 1999-00 | £200,000 | £800,000 |
| 2000-01 | £150,000 | £600,000 |
| 2001-02 | £100,000 | £400,000 |
| 2002-03 | £50,000 | £200,000 |
.
141 Abolition of certain other CGT reliefs.¶
Part IV Inheritance Tax etc.¶
142 Property of historic interest etc.¶
Schedule 25 to this Act (which makes provision about the designation of property of historic interest, etc. and about undertakings in relation to such property) shall have effect.143 Removal of exemption for gifts for public benefit.¶
144 Maintenance funds for historic buildings, etc.¶
F141145 Accounting for property accepted in satisfaction of tax.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part V Other Taxes¶
Landfill tax¶
148 Provisional collection of landfill tax.¶
Stamp duty¶
149 Stamp duty on conveyance or transfer on sale.¶
150 Relief from double stamp duties etc.¶
Stamp duty reserve tax¶
151 Depositary receipts and clearance services: exchanges of shares.¶
Petroleum revenue tax etc.¶
152 Gas valuation.¶
Gas levy¶
F445153 Reduction and abolition of gas levy.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Dumping duties¶
154 Repeal of Customs Duties (Dumping and Subsidies) Act 1969.¶
The M87Customs Duties (Dumping and Subsidies) Act 1969 (which confers powers on the Secretary of State, exercisable in accordance with section 6(5) of the M88Finance Act 1978, to charge duties in respect of dumping and to offset subsidies) shall cease to have effect.Part VI Miscellaneous and Supplemental¶
Fiscal stability¶
F420155 Code for fiscal stability.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F420156 Annual Budget documents.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F420157 Supplementary powers of the Comptroller and Auditor General.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Government borrowing¶
158 Treasury’s position regarding their own securities.¶
159 Treasury bills.¶
160 National loans.¶
Schedule 26 to this Act (national loans) shall have effect.161 Non-FOTRA securities.¶
162 Accounting statements relating to National Savings.¶
The European single currency¶
163 Adoption of single currency by other member States.¶
- “enactment” includes any enactment contained in this Act (other than this section) and any enactment passed after this Act;
- “other member State” means a member State other than the United Kingdom;
- “subordinate legislation” has the same meaning as in the M99Interpretation Act 1978.
Supplemental¶
164 Interpretation.¶
In this Act “the Taxes Act 1988” means the M100Income and Corporation Taxes Act 1988.165 Repeals.¶
166 Short title.¶
This Act may be cited as the Finance Act 1998.SCHEDULES
SCHEDULE 1 ¶
Rates of duty where pollution reduced
Section 16.
Meaning of “the 1994 Act"¶
Certificates as to reduced pollution¶
Buses¶
.
Special vehicles¶
.
Recovery vehicles¶
.
Vehicles used for exceptional loads¶
Haulage vehicles¶
.
Rigid goods vehicles¶
.
Tractive units¶
.
Other amendments¶
Commencement¶
SCHEDULE 2 ¶
Assessments for excise duty purposes
Section 20.
Alcoholic Liquor Duties Act 1979 (c.4)¶
Hydrocarbon Oil Duties Act 1979 (c.5)¶
.
.
Tobacco Products Duty Act 1979 (c.7)¶
Finance (No. 2) Act 1992 (c.48)¶
Finance Act 1994 (c.9)¶
.
.
.
.
Commencement¶
SCHEDULE 3 ¶
Advance corporation tax
Section 31.
Section 1 of the Provisional Collection of Taxes Act 1968¶
Section 10 of the Taxes Management Act 1970¶
Section 87 of the Taxes Management Act 1970¶
Section 87A of the Taxes Management Act 1970¶
Section 94 of the Taxes Management Act 1970¶
Section 109 of the Taxes Management Act 1970¶
;
Section 13 of the Taxes Act 1988¶
Section 14 of the Taxes Act 1988¶
Section 75 of the Taxes Act 1988¶
Section 116 of the Taxes Act 1988¶
Section 238 of the Taxes Act 1988¶
Section 239 of the Taxes Act 1988¶
Section 240 of the Taxes Act 1988¶
Section 241 of the Taxes Act 1988¶
Section 245 of the Taxes Act 1988¶
Section 245A of the Taxes Act 1988¶
Section 245B of the Taxes Act 1988¶
Section 246 of the Taxes Act 1988¶
Section 247 of the Taxes Act 1988¶
Section 248 of the Taxes Act 1988¶
Section 252 of the Taxes Act 1988¶
Section 253 of the Taxes Act 1988¶
Section 255 of the Taxes Act 1988¶
Section 419 of the Taxes Act 1988¶
Section 434 of the Taxes Act 1988¶
Section 434C of the Taxes Act 1988¶
Section 468Q of the Taxes Act 1988¶
Section 490 of the Taxes Act 1988¶
Section 497 of the Taxes Act 1988¶
Section 498 of the Taxes Act 1988¶
Section 499 of the Taxes Act 1988¶
Section 703 of the Taxes Act 1988¶
Section 704 of the Taxes Act 1988¶
Section 705 of the Taxes Act 1988¶
Section 797 of the Taxes Act 1988¶
Section 802 of the Taxes Act 1988¶
Section 813 of the Taxes Act 1988¶
Section 826 of the Taxes Act 1988¶
Section 832 of the Taxes Act 1988¶
Section 835 of the Taxes Act 1988¶
Schedule 13 to the Taxes Act 1988¶
Schedule 13A to the Taxes Act 1988¶
Schedule 24 to the Taxes Act 1988¶
Schedule 26 to the Taxes Act 1988¶
Paragraph 8 of Schedule 4 to the Finance (No. 2) Act 1997¶
Paragraph 9 of Schedule 4 to the Finance (No. 2) Act 1997¶
Paragraph 18 of Schedule 4 to the Finance (No. 2) Act 1997¶
Paragraph 23 of Schedule 4 to the Finance (No. 2) Act 1997¶
SCHEDULE 4 ¶
Interest payable under the Tax Acts by or to companies
Section 35.
Interest on overpaid or early paid corporation tax¶
The “material date" for interest on a repayment of income tax¶
Recovery of interest overpaid under section 826(1)(a)¶
Interest on underpaid tax where reliefs are carried back¶
Interest on overpaid tax where reliefs are carried back¶
Company liquidations¶
Loan relationships¶
SCHEDULE 5 ¶
Rent and other receipts from land
Section 38(1).
I17 Part I Main charging provisions¶
.
.
.
.
.
.
.
Part II Treatment of losses¶
I18 Part III Minor and consequential amendments¶
Taxes Management Act 1970 (c. 9)¶
Income and Corporation Taxes Act 1988 (c.1)¶
Capital Allowances Act 1990 (c.1)¶
Taxation of Chargeable Gains Act 1992 (c.12)¶
.
Finance Act 1996 (c. 8)¶
Part IV Transitional provisions for corporation tax¶
Introduction¶
- “before commencement” and “after commencement” mean, respectively, before 1st April 1998 and on or after that date; and
- “the new rules” means the provisions of the Tax Acts relating to Schedule A taxation or, as the case may be, to the taxation under Case V of Schedule D of income from land outside the United Kingdom, as they have effect after commencement.
Receipts and expenses not to be counted twice¶
Receipts and expenses not to be left out of account¶
Expenses not to be carried back to before commencement¶
Effect of transfer of underlying rights¶
Bad debt relief¶
Meaning of “taken into account"¶
Unrelieved Case VI losses¶
Source ceasing in transitional accounting period¶
Superseded provisions relating to finance leasing¶
Computation of amounts available for surrender as group relief¶
Meaning of “transitional accounting period"¶
F47C2SCHEDULE 6 ¶
Adjustment on change of accounting basis
Section 44.
Introduction¶
1 ¶
The provisions of this Schedule apply in the circumstances specified in section 44(1) and (2).Adjustment on change of accounting basis¶
2 ¶
Calculation of adjustment¶
3 ¶
- Second stepThen deduct any amounts representing the extent to which, comparing the two bases, profits were overstated (or losses understated) on the old basis:
- Receipts which were taken into account in a period before the change, to the extent that they would not have been taken into account for such a period if the profits had been computed on the new basis.
- Expenses which were not taken into account in computing the profits of a period before the change, to the extent that they would have been taken into account for such a period if the profits had been computed on the new basis.
- Credits in respect of closing trading stock or closing work in progress in the last period of account before the change of accounting basis to the extent to which they are not matched by deductions in respect of opening trading stock or opening work in progress in the first period of account on the new basis.
An amount so deducted may not be deducted again in computing the profits of a period of account. - Third stepIn the case of a profession or vocation adopting a new accounting basis to comply with section 42 (true and fair view), a further deduction may be made by way of adjustment in respect of any change of accounting basis before 6th April 1999.The amount deductible is calculated as follows—
- Add together the amounts by which profits were overstated (or losses understated) by reason of the previous change of accounting basis:
- Receipts to the extent that by reason of the change of accounting basis they were brought into account in more than one period of account.
- Expenses to the extent that by reason of the change of accounting basis they were not deducted in any period of account.
- Credits in respect of closing trading stock or closing work in progress in the last period of account before the change of accounting basis to the extent that they were not matched by deductions in respect of opening trading stock or opening work in progress in the first period of account following the change.
- Then deduct the amounts by which profits were understated (or losses overstated) by reason of that change:
- Receipts to the extent that by reason of the change of accounting basis they were not brought into account in any period of account.
- Expenses to the extent that by reason of the change of accounting basis they were deducted in more than one period of account.
- Deductions in respect of opening trading stock or opening work in progress in the first period of account following the change of accounting basis to the extent that they were not matched by credits in respect of closing trading stock or closing work in progress in the last period of account before the change.
An amount may not be so deducted if it has previously been brought into account; and it may not be deducted again on a subsequent change of accounting basis.
Spreading of adjustment charge in certain cases¶
4 ¶
Election to accelerate payment of adjustment charge¶
5 ¶
Application of provisions to partnerships¶
6 ¶
Liability of personal representatives in case of death of person chargeable¶
7 ¶
In the case of the death of a person who, if he had not died, would have been chargeable to tax under paragraph 4 on an amount representing part of an adjustment charge—Interpretation¶
8 ¶
In this Schedule—- “adjustment charge” means a charge under paragraph 2 above; and
- “period of account” means any period for which accounts of the trade, profession or vocation are drawn up.
SCHEDULE 7 ¶
Removal of unnecessary references to gains
Section 46(3).
The following are the provisions of the Taxes Acts in which the amendments specified in section 46(3) are to be made.
F111SCHEDULE 8 ¶
Sub-contractors in the construction industry
Section 57.
Introductory¶
Application of deductions to public departments Et ceteralaetc¶
Conditions for exemption of partnerships¶
Conditions of exemption for companies¶
Commencement of paragraphs 3 and 4¶
Powers to make regulations¶
Transitional provision for commencement of 1995 Act amendments¶
F99SCHEDULE 9 ¶
Payments and other benefits in connection with termination of employment etc
Section 58(2).
Part I Schedule 11 to the Taxes Act 1988¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II Consequential amendments¶
Income and Corporation Taxes Act 1988 (c.1)¶
Finance Act 1995 (c.4)¶
F100SCHEDULE 10 ¶
Ordinary commuting and private travel
Section 61(2).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F492SCHEDULE 11 ¶
Transitional provisions for profit-related pay
Section 62.
F492 Application of Schedule¶
F492 Rule for determining section 171(4) limit¶
F492 Meaning of “relevant anniversary"¶
F492 General interpretation¶
SCHEDULE 12 ¶
EIS and VCTs: meaning of qualifying trade
Section 70.
New exclusions for the enterprise investment scheme¶
Definition of excluded activities for the enterprise investment scheme¶
New exclusions for VCTs¶
Definition of excluded activities for VCTs¶
Commencement¶
SCHEDULE 13 ¶
Changes to EIS etc
Section 74(1).
F186Part I EIS income tax relief¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
Part II EIS relief against chargeable gains¶
Part III EIS deferral of chargeable gains¶
Preliminary¶
Application of Schedule¶
Failure of conditions of application¶
Postponement of original gain¶
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Chargeable events¶
Gains accruing on chargeable event¶
Persons to whom gain accrues¶
Claims¶
Reorganisations and reconstructions¶
Anti-avoidance provisions¶
Supplementary provisions¶
Part IV BES income tax relief and relief against chargeable gains¶
SCHEDULE 14 ¶
Life policies, life annuities and capital redemption policies
Section 86.
Section 547¶
Multiple interests¶
Right of company to recover tax from trustees¶
Foreign institution policies: no reduction under section 553¶
Consequential amendments¶
.
Commencement¶
F148SCHEDULE 15 ¶
Approved retirement benefits schemes
Section 92.
F148 Amendment of section 591C of the Taxes Act 1988¶
F148 Amendment of section 591D¶
F148 Application for scheme approval¶
F148 Information powers¶
F148 Employers responsible for discharging administrator’s duties¶
F148 Recourse to scheme members in respect of section 591C charge¶
F148 Modification of certain existing approved schemes¶
F338SCHEDULE 16 ¶
Transfer pricing etc: new regime
Section 108.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 17 ¶
Controlled foreign companies
Section 113.
Section 747¶
Section 747A¶
Section 748¶
.
Section 749¶
Section 750¶
.
Section 751¶
Section 752¶
Section 753¶
Section 754¶
Returns where it is not established whether acceptable distribution policy applies¶
Determinations requiring the sanction of the Board¶
Section 755¶
Treatment of chargeable profits and creditable tax apportioned to company carrying on life assurance business¶
Amendment of return where general insurance business of foreign company accounted for on non-annual basis¶
Application of Chapter where general insurance business of foreign company accounted for on non-annual basis.¶
Section 756¶
.
Paragraph 1 of Schedule 24¶
.
Paragraph 2 of Schedule 24¶
Paragraph 4 of Schedule 24¶
Paragraph 9 of Schedule 24¶
Paragraph 10 of Schedule 24¶
Paragraph 11 of Schedule 24¶
Paragraph 11A of Schedule 24¶
Transfer pricing¶
Schedule 25¶
.
Paragraph 1 of Schedule 25¶
Paragraph 2A of Schedule 25¶
Paragraph 3 of Schedule 25¶
Paragraph 5 of Schedule 25¶
Paragraph 6 of Schedule 25¶
Paragraph 8 of Schedule 25¶
Paragraph 12 of Schedule 25¶
Superior holding companies: supplementary provisions¶
Paragraph 1 of Schedule 26¶
Paragraph 3 of Schedule 26¶
.
Paragraph 4 of Schedule 26¶
.
Commencement and transitional provision¶
- “accounting period”, in relation to a non-resident company, has the same meaning as it has in Chapter IV of Part XVII of the Taxes Act 1988;
- “the corporation tax self-assessment appointed day” means the day which is the appointed day for the purposes of section 199 of the M137Finance Act 1994 (corporation tax self-assessment);
- “non-resident company” means a company resident outside the United Kingdom.
C16C22C23C36C57C66C68C78 SCHEDULE 18 ¶
Company tax returns, assessments and related matters
Section 117(1).
C78Part I Introduction¶
Meaning of “tax"¶
- section 269DA of the Corporation Tax Act 2010 (surcharge on banking companies),
- section 455 of that Act (tax on loan or advance made by close company to a participator),
- section 464A of that Act (tax on other benefit conferred on participator),
- section 330(1) of that Act (supplementary charge in respect of ring fence trades), F607...
- step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies), F608...
- paragraphs 50 and 51 of Schedule 19 to the Finance Act 2011 (the bank levy), F612...
- section 33 of the Finance Act 2022 (residential property developer tax) , and
- section 1 of the Energy (Oil and Gas) Profits Levy Act 2022.
Duty to give notice of chargeability¶
Part II Company tax return¶
Company tax return¶
Meaning of delivery of return¶
Period for which return required¶
Notice relating to period beginning before appointed day¶
Return to include self-assessment¶
Residential property developer tax¶
Energy (oil and gas) profits levy¶
7B ¶
Calculation of tax payable¶
- First stepCalculate the corporation tax chargeable on the company’s profits:
- Take the amount of the company’s profits for that period on which corporation tax is chargeable (see section 4(1) and (2) of the Corporation Tax Act 2010).
- Apply the rate or rates of corporation tax applicable to the company (other than the restitution payments rate).
- Second stepThen give effect to any reliefs or set-offs available against corporation tax chargeable on profits:
- Any reduction under Part 3A or Chapter 3A of Part 8 of the Corporation Tax Act 2010 (marginal relief for companies with small profits).
- Any relief under Part V of Schedule 15 to the Finance Act 2000 (corporate venturing scheme: investment relief).
- Any relief under Part 7 of the Corporation Tax Act 2010 (community investment tax relief).
- Any double taxation relief under under sections 2 and 6 of TIOPA 2010 or under section 18(1)(b) and (2) of that Act.
- Any set off for advance corporation tax under section 239 of the Taxes Act 1988 or under regulations made under section 32 of this Act.
- Third stepThen add any amounts assessable or chargeable as if they were corporation tax (reduced by any reliefs specific to those amounts):
- Any amount due under section 455 or 464A of the Corporation Tax Act 2010 (tax on a loan, advance or benefit to a participator).
- Any sum chargeable under section 269DA of that Act (surcharge on banking companies).
- Any sum chargeable under section 330(1) of that Act (supplementary charge in respect of ring fence trades).
- Any sum charged at step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies).
- Any amount of the bank levy chargeable by virtue of paragraph 50 or 51 of Schedule 19 to the Finance Act 2011 (the bank levy).
- Any amount of residential property developer tax chargeable by virtue of section 33 of the Finance Act 2022.
- Any amount chargeable by virtue of section 1 of the Energy (Oil and Gas) Profits Levy Act 2022.
- Fourth stepThen deduct any amounts to be set off against the company’s overall tax liability for that period:
- Any amount to be set off under section 967 or 968 of the Corporation Tax Act 2010 (income tax borne by deduction).
- Any amount to be set off under section 246N or 246Q of the Taxes Act 1988 (advance corporation tax paid in respect of foreign income dividend).
- Fifth stepCalculate the corporation tax chargeable on any profits of the company that are charged as restitution interest.
- Find the amount in respect of which the company is chargeable for the period under the charge to corporation tax on income under Part 8C of CTA 2010.
- Apply the restitution payments rate in accordance with section 357YK(1) of that Act.
The amount of tax payable for the accounting period is the sum of the amounts resulting from the first to fourth steps and this step.
Claims that cannot be made without a return¶
Other claims and elections to be included in return¶
Accounts required in case of Companies Act company¶
Information about business carried on in partnership¶
Information about chargeable gains¶
Filing date¶
Amendment of return by company¶
Correction of return by Revenue¶
Failure to deliver return: flat-rate penalty¶
Excuse for late delivery of return¶
Penalty for incorrect or uncorrected return¶
Voluntary returns¶
Part III Duty to keep and preserve records¶
Duty to keep and preserve records¶
Preservation of information etc ¶
Penalty for failure to keep and preserve records¶
Part IV Enquiry into company tax return¶
Notice of enquiry¶
Scope of enquiry¶
Enquiry into return for wrong period¶
Notice to produce documents, etc. for purposes of enquiry¶
Appeal against notice to produce documents, etc¶
Penalty for failure to produce documents, etc¶
Amendment of self-assessment during enquiry to prevent loss of tax¶
Amendment of return by company during enquiry¶
Referral of questions to the tribunal during enquiry¶
Withdrawal of notice of referral¶
Effect of referral on enquiry¶
Effect of determination¶
Completion of enquiry¶
Direction to complete enquiry¶
Amendment of return after enquiry¶
Further return for outstanding period¶
C23Part V Revenue determinations and assessments¶
Determination of tax payable if no return delivered in response to notice¶
Determination of tax payable if notice complied with in part¶
Extent of power to make determination¶
Determination to have effect as self-assessment¶
Part IX (interest on overdue tax), and
Part XI (miscellaneous and supplementary provisions);
Determination superseded by actual self-assessment¶
Assessment where loss of tax discovered or determination of amount discovered to be incorrect¶
Restrictions on power to make discovery assessment or determination¶
Loss of tax brought about carelessly or deliberately¶
Return made in accordance with prevailing practice¶
General time limits for assessments¶
Assessment procedure¶
Appeal against assessment¶
Application of provisions to discovery determinations¶
Transfer pricing records: carelessness¶
Part VI Overpaid tax, excessive assessments or repayments, etc¶
Relief in case of double assessment¶
Claim for relief for overpaid tax etc ¶
Cases in which Commissioners not liable to give effect to a claim ¶
Making a claim ¶
Determinations under paragraphs 36 and 37: special rules¶
The claimant: one person accountable for amounts payable by another ¶
The claimant: partnerships ¶
Assessment of claimant in connection with claim ¶
Amendment of partnership return etc in connection with claim ¶
Contract settlements ¶
Recovery of excessive repayments etc¶
Time limit for recovery of excessive repayments, etc.¶
Part VII General provisions as to claims and elections¶
Claims must be quantified¶
General time limit for making claims¶
Supplementary claim or election¶
Claims or elections affecting a single accounting period¶
Claims or elections involving more than one accounting period¶
Other claims and elections¶
Provisions supplementary to paragraphs 57 to 59¶
Consequential claims, etc. arising out of certain Revenue amendments or assessments¶
Consequential claims etc that may be made¶
- paragraph 63 (consequential claims etc. affecting tax liability of another person), and
- paragraph 64 (consequential claims etc. not to give rise to reduction in liability).
Consequential claims etc. affecting tax liability of another person¶
Consequential claims etc. not to give rise to reduction in liability¶
Consequential claims in case of loss of tax brought about carelessly or deliberately ¶
C65C64C78C77 Part VIII Claims for group relief and group relief for carried-forward losses ¶
Introduction¶
Claim to be included in company tax return¶
Content of claims¶
Claims for more or less than the amount available for surrender¶
- First step
- Determine the total amount available for surrender under Part 5 or (as the case may be) Part 5A of the Corporation Tax Act 2010—
- on the basis of the information in the company’s company tax return, and
- disregarding any amendments whose effect is deferred under paragraph 31(3).
- Second step
- Then deduct the total of all amounts for which notices of consent have been given by the company and not withdrawn.
Consent to surrender¶
Notice of consent¶
Notice of consent: additional requirements where claim is for group relief for carried-forward losses ¶
Notice of consent requiring amendment of return¶
Withdrawal or amendment of claim¶
Time limit for claims¶
Reduction in amount available for surrender¶
F70Assessment on other claimant companies¶
Assessment to recover excessive F585... relief¶
Joint amended returns¶
Claims in respect of overseas losses of non-resident companies ¶
PART 8A Claims for allocation of surplus dual inclusion income¶
Introduction¶
Claims to be included in company tax return¶
Consent to allocation claim¶
Notice of consent¶
Notice of consent requiring amendment of return¶
Withdrawal or amendment of allocation claim¶
Time limit for allocation claims¶
Reduction in DII surplus¶
Assessments on other companies¶
Assessment to recover excessive amount claimed¶
Joint amended returns¶
C15Part IX Claims for capital allowances¶
Introduction¶
Claim to be included in company tax return¶
Content of claims¶
Amendment or withdrawal of claim¶
Time limit for claims¶
Consequential amendment of return for another accounting period¶
Part IXA Claims for R&D expenditure credits or R&D tax relief¶
Introduction¶
Claim to be included in company tax return¶
Content of claim¶
Amendment or withdrawal of claim¶
Time limit for claims¶
Additional information to be provided in relation to claim¶
Removal from return of claims made in error¶
Penalty¶
Part 9B Claims relating to remediation of contaminated or derelict land¶
Introduction¶
Claim to be included in company tax return¶
Content of claim¶
Amendment or withdrawal of claim¶
Time limit for claims¶
Penalty¶
F289 PART 9BA Claims for relief under Schedule 12 to the Finance Act 2002¶
F289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
F290PART 9C Claims for relief under Schedule 13 to the Finance Act 2002¶
PART 9D Claims under Parts 14A to 15E of the Corporation Tax Act 2009¶
Introduction¶
Claim to be included in company tax return¶
Content of claim¶
Amendment or withdrawal of claim¶
Time limits for claim¶
Additional information to be provided in relation to claim¶
83WA ¶
The Commissioners for His Majesty’s Revenue and Customs may by regulations specify, in relation to a claim to which this Part of this Schedule applies—Penalty¶
PART 9E Designation of losses as unrestricted losses for the purposes of Chapter 3 of Part 7A of the Corporation Tax Act 2010¶
Introduction¶
Designation to be made in company tax return¶
Identification of losses¶
Amendment or withdrawal of designation¶
Part X Special provisions¶
F294. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶
Non-annual accounting of general insurance business¶
Insurance companies with non-annual actuarial investigations¶
Friendly societies with non-annual actuarial investigations¶
PART 10A SEs¶
Company ceasing to be UK resident on formation of SE by merger¶
SE ceasing to be UK resident¶
Meaning of SE¶
Part XI Supplementary provisions¶
Conclusiveness of amounts stated in return¶
Security for payments¶
- “prescribed” means prescribed in regulations under this paragraph;
- “security” includes further security.
Penalty for fraud or negligence¶
UK Economic Interest Groupings and European Economic Interest Groupings¶
- paragraphs 43 and 46(2) (assessment in case of fraud or negligence), and
- paragraphs 61(2) and 65(1) (consequential claims in case of such an assessment).
Notices of appeal¶
General jurisdiction of Special or General Commissioners¶
Election to take appeal to Special Commissioners¶
Meaning of “the Inland Revenue"¶
The self-assessment appointed day¶
Construction of references to assessment¶
Meaning of TIOPA 2010 ¶
Index of defined expressions¶
| the Board | paragraph 95(6) |
| closure notice | paragraph 32(1) |
| company tax return | paragraph 3(1) |
| delivery (in relation to company tax return) | paragraph 4 |
| discovery assessment | paragraph 41(1) |
| discovery determination | paragraph 41(2) |
| filing date | paragraph 14 |
| Inland Revenue | paragraph 95 |
| notice of enquiry | paragraph 24(1) |
| notice requiring company tax return | paragraph 3(1) |
| SE (in Part 10A) | paragraph 87C |
| self-assessment | paragraph 7 |
| self-assessment appointed day | paragraph 96 |
| tax | paragraph 1 (and see paragraphs 63(3) and 64(5)) |
| tax payable | paragraph 8 |
| TIOPA 2010 | paragraph 97A |
| wrong period (return for) | paragraph 26(2) to (4) |
SCHEDULE 19 ¶
Company tax returns, etc.: minor and consequential amendments
Section 117(3).
Taxes Management Act 1970 (c.9)¶
- section 10 (notice of liability to corporation tax),
- section 11 (return of profits),
- section 11AA (return of profits to include self-assessment),
- section 11AB (power to enquire into return of profits),
- sections 11AC to 11AE (modifications of sections 11AA and 11AB for certain insurance companies and friendly societies).
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.
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.
.
Income and Corporation Taxes Act 1988 (c.1)¶
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F215SCHEDULE 20 ¶
Application of taper relief
Section 121.
F215
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SCHEDULE 21 ¶
Amendments in connection with taper relief
Section 121.
Introductory¶
Gains of trustees attributed to settlor¶
Annual exempt amount¶
Gains attributed to members of non-resident companies¶
Carry back of losses on death¶
Gains attributed to settlors and beneficiaries¶
Gains on assets deriving from reorganisation of body carrying on a mutual business etc.¶
Commercial letting of furnished holiday dwellings¶
Delayed remittances in respect of foreign assets¶
SCHEDULE 22 ¶
Transitional provision and consequential amendments for section 131
Section 131.
Introductory¶
Transitional for settlements created before 17th March 1998¶
Consequential amendments of paragraphs 4 and 5 of Schedule 5 to the 1992 Act¶
Consequential amendment of paragraph 9 of Schedule 5 to the 1992 Act¶
and
Consequential amendment of Schedule 5A¶
SCHEDULE 23 ¶
Transitional provision in connection with section 132
Section 132.
Pre-6th April 1999 gains and losses of settlements that become qualifying¶
Pre-6th April 1999 gains and losses where there is a transfer to another settlement¶
Pre-6th April 1999 gains and losses where there is a transfer to a foreign institution¶
- “foreign institution” means any company or other institution resident outside the United Kingdom;
- “participator” has the meaning given (for the purposes of Part XI of the Taxes Act 1988 (close companies)) by section 417(1) of that Act;
- “relevant income”, in relation to a foreign institution, means any income of that institution which, if that institution were a settlement, would be treated for the purposes of Schedule 5 to the 1992 Act as originating from the chargeable settlor;
- “relevant property”, in relation to a foreign institution, means any property of that institution which, if that institution were a settlement, would be treated for the purposes of Schedule 5 to the 1992 Act as originating from the chargeable settlor.
Rule to prevent a double charge¶
Interpretation of Schedule¶
- “the 1992 Act” means the M156Taxation of Chargeable Gains Act 1992;
- “qualifying settlement”, in relation to any year of assessment, means a settlement that is a qualifying settlement in that year for the purposes of section 86 of and Schedule 5 to the 1992 Act;
- “settlor”, in relation to a settlement, has the same meaning as in Schedule 5 to the 1992 Act.
F152SCHEDULE 24 ¶
Restrictions on setting losses against pre-entry gains
Section 137.
F152
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SCHEDULE 25 ¶
Property of historic interest etc
Section 142.
Meaning of “the 1984 Act"¶
Claims for designation¶
Property capable of designation¶
.
Access to designated property¶
Publication of information about designated property¶
Undertakings on death, disposal of property, etc.¶
.
Variation of undertakings¶
.
I19SCHEDULE 26 ¶
National loans
Section 160.
Amendment of National Loans Act 1968 (c.13)¶
Amendment of Finance Act 1993 (c.34)¶
Commencement¶
SCHEDULE 27 ¶
Repeals
Part I Excise duties¶
(1) Drawback of duty on beer¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1979 c. 4. | The Alcoholic Liquor Duties Act 1979. | Section 42. |
| 1991 c. 31. | The Finance Act 1991. | In Schedule 2, paragraph 9. |
| 1993 c. 34. | The Finance Act 1993. | In section 4(2), paragraphs (c) and (d). |
These repeals have effect in accordance with section 5(2) of this Act.
(2) Hydrocarbon oil duty¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1979 c. 5. | The Hydrocarbon Oil Duties Act 1979. | In section 6(1)(b), the words from “and delivered" to “above". |
This repeal has effect in accordance with section 6(3) of this Act.
(3) Vehicle excise duty: rates where pollution reduced¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 22. | The Vehicle Excise and Registration Act 1994. | In Schedule 1, paragraphs 6(3A), 7(4), (5) and (6), 9(5) and 11(5). |
| 1995 c. 4. | The Finance Act 1995. | In Schedule 4, paragraph 12. |
These repeals have effect in accordance with paragraph 17(1) of Schedule 1 to this Act.
(4) Vehicle excise and registration: nil licences¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 22. | The Vehicle Excise and Registration Act 1994. | In section 22(2A)(a), the word “and" immediately before paragraph (b). |
(5) Assessments for excise duty purposes¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 48. | The Finance (No. 2) Act 1992. | In section 2(3), paragraph (b) and the word “and" immediately preceding it. |
| 1994 c. 9. | The Finance Act 1994. | At the end of section 12A(3)(b) the word “or". |
These repeals have effect in accordance with an order made under paragraph 12 of Schedule 2 to this Act.
Part II Value added tax¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 23. | The Value Added Tax Act 1994. | In section 36(1)(a), the words “for a consideration in money". |
This repeal has effect in accordance with section 23(7) of this Act.
Part III Income tax, corporation tax and capital gains tax¶
(1) Relief for qualifying maintenance payments¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 347B(5A), the words after paragraph (b). |
This repeal has effect for the year 1999-00 and subsequent years of assessment.
(2) Advance corporation tax¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1968 c. 2. | The Provisional Collection of Taxes Act 1968. | In section 1(1), the words “(including advance corporation tax)". |
| 1970 c. 9. | The Taxes Management Act 1970. | Section 10(4). |
| Insection 87, in subsection (1), the words “13 or", in subsection (2), paragraph (a), in subsection (6), the words “13 or" and, in subsection (7), the words “advance corporation tax and". | ||
| Section 87A(4), (4B) and (7). | ||
| Section 94(8). | ||
| In section 98, in the second column of the Table, the words “Schedule 13;" and “Schedule 13A, paragraphs 11, 12 and 13;". | ||
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 14(1) and (3) to (5). |
| Insection 75(2), the words “group income". | ||
| Insection 116(2), paragraph (d). | ||
| Sections 238 to 241. | ||
| Sections 245, 245A, 245B and 246. | ||
In section 247— (a) subsections (1), (2) and (3), (b) in subsection (5), the words “and shall not apply to a dividend" onwards, (c) in subsection (6), paragraph (a) and the words “advance corporation tax ought to have been paid or", “as the case may be", “paying or", “receiving or" and “the advance corporation tax had been duly paid or", (d) in subsection (7), the words “paying or" and “receiving or", and (e) in subsection (10), the words “dividends or", and “and references to “group income" shall be construed accordingly". | ||
| In section 248, in subsections (2) and (3), the words “dividends or other". | ||
| In section 252(1), paragraph (a). | ||
| In section 253, in subsection (1), paragraph (b) and the words “and to Schedule 13", subsection (2) and, in subsection (3)(a), the words “advance corporation tax or". | ||
| Section 255. | ||
| Section 434(3), (6) and (8). | ||
| Section 434C. | ||
| In section 490(1), the words “(including group income)". | ||
| Sections 497 to 499. | ||
| Section 703(4) to (6). | ||
| In section 704, in paragraph A, sub-paragraph (d). | ||
| Section 705(6) to (8). | ||
| Section 797(4) and (5). | ||
| In section 802(2)(a), the words “and group income". | ||
| In section 813(6), paragraph (b). | ||
| Section 826(2A), (7), (7AA) and (7CA). | ||
| In section 832(1), the definitions of “franked payment", “group income", “the rate of advance corporation tax" and “surplus of franked investment income". | ||
| Schedules 13 and 13A. | ||
| In Schedule 24, in paragraph 6, sub-paragraph (1)(a) and, in sub-paragraph (2), the words “dividends or", and paragraph 7. | ||
| In Schedule 26, paragraph 2. | ||
| In Schedule 29, paragraphs 10(4)(c) and (7). | ||
| 1989 c. 26. | The Finance Act 1989. | Section 97. |
| Section 98. | ||
| Section 99(2). | ||
| Section 149(3)(c). | ||
| 1990 c. 29. | The Finance Act 1990. | Section 45(6). |
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In Schedule 10, paragraph 14(15). |
| 1993 c. 34. | The Finance Act 1993. | Section 78. |
| Section 81. | ||
| In Schedule 6, paragraphs 12 and 16. | ||
| In Schedule 14, paragraphs 4(1) and 10(1), (3), (5) and (6). | ||
| 1994 c. 9. | The Finance Act 1994. | In Schedule 16, paragraphs 2, 3(1) to (4), (11) and (13) and 20(3). |
| 1995 c. 4. | The Finance Act 1995. | In Schedule 8, paragraphs 18, 19(3) and 22. |
| In Schedule 24, paragraphs 9 and 12(1), (2), (4) and (5). | ||
| 1996 c. 8. | The Finance Act 1996. | Section 139. |
| In Schedule 14, paragraphs 1(2) and 48(2). | ||
| In Schedule 23, paragraphs 1 to 3, 5 and 7 to 9. | ||
| Schedule 25. | ||
| 1997 c. 58. | The Finance (No. 2) Act 1997. | Section 50(2). |
| In Schedule 3, paragraph 3(3), (4), (6) and (7). | ||
| In Schedule 4, paragraphs 8, 9, 18 and 23. |
These repeals have effect in accordance with Schedule 3 to this Act.
(3) Interest on gilt-edged securities¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | In the Table in section 98, in the entry in the second column relating to the Taxes Act 1988, the words “regulations under section 51B;". |
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 51B. |
| In Schedule 19AB, in paragraph 3(1C) (as inserted by Schedule 34 to the Finance Act 1996), paragraph (c) and the word “or" immediately preceding it. | ||
| 1995 c. 4. | The Finance Act 1995. | Section 78. |
| 1996 c. 8. | The Finance Act 1996. | In Schedule 6, paragraph 4. |
| 1997 c. 58. | The Finance (No. 2) Act 1997. | In section 37—
|
These repeals have effect in accordance with section 37(3) of this Act.
(4) Rents and other receipts from land¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | In section 42(7), the reference to section 579(4) of the Taxes Act 1988. |
| Inthe second column of the Table in section 98, the reference to section 41(2) of the Taxes Act 1988. | ||
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 15(2). |
In section 24— (a) in subsection (6), paragraph (c) and the word “and” preceding it; (b) subsection (7). | ||
| Section 25. | ||
In section 26—
| ||
| Sections 28 and 29. | ||
| Section 31. | ||
| Section 33. | ||
| Sections 33A and 33B. | ||
| Section 40(5). | ||
| Section 41. | ||
| Section 42A(8). | ||
| Section 65(2A) and (2B). | ||
| In section 82(6), the words from “and shall be treated" to the end. | ||
| Section 87(10). | ||
| In section 96(11), the words from “or to any profits" to the end. | ||
| Section 401(1B). | ||
| Section 404(6)(c). | ||
| Section 434E(3). | ||
| Section 488(3). | ||
| Section 494(4) and (5). | ||
| In section 577(1) and (9), the words “Schedule A or". | ||
| In section 577A(1) and (1A), the words “Schedule A or". | ||
| Section 579(4). | ||
| Section 588(4A). | ||
| Section 589A(9A). | ||
| Schedule 1. | ||
| 1990 c. 1. | The Capital Allowances Act 1990. | Section 15(2), (2A) and (3). |
| Section 15A. | ||
| Section 28A(2). | ||
In section 29— (a) in subsection (1), the words “Subject to subsection (1A) below,"; (b) subsection (1A). | ||
| In section 53(1)(b), the words “or for leasing otherwise than in the course of a trade". | ||
| Section 61(6). | ||
| Section 67(2), (3) and (3A). | ||
In section 73— (a) subsection (1A); and (b) in subsection (2), the words “and section 67(3)". | ||
| In section 159(1A), the words from “or to any such activities" to the end. | ||
| In Schedule 1, paragraph 8(3). | ||
| 1990 c. 29. | The Finance Act 1990. | In Schedule 14, paragraph 2(a) and (b). |
| 1991 c. 31. | The Finance Act 1991. | In Schedule 15, paragraphs 13 and 26. |
| 1992 c. 48. | The Finance (No. 2) Act 1992. | Sections 57 and 58. |
| 1995 c. 4. | The Finance Act 1995. | Section 39. |
| Section 41. | ||
| In Schedule 6, paragraphs 1, 4 to 7, 9 to 16, 20 to 25, 29, 30, 32 and 34 to 37. | ||
| 1996 c. 8. | The Finance Act 1996. | In Schedule 14, paragraph 32(4). |
| In Schedule 20, paragraph 30. | ||
In Schedule 39, in paragraph 1— (a) sub-paragraph (2); (b) in sub-paragraph (4), the words from the beginning to “passed, and". | ||
| 1997 c. 16. | The Finance Act 1997. | In Schedule 12, paragraphs 3(6), 6(9)(b), 8, 13(7) and 20(b). |
| In Schedule 15, paragraphs 2(2), 5(1) and (2) and 6. | ||
| 1997 c. 58. | The Finance (No. 2) Act 1997. | In Schedule 7, paragraph 3. |
These repeals have effect in accordance with section 38(2) and (3) of this Act.
(5) Land managed as one estate etc.¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Sections 26 and 27. |
| 1998 c. 36. | The Finance Act 1998. | In Schedule 5, paragraphs 6 and 7. |
These repeals have effect in accordance with section 39 of this Act.
(6) Computation of profits of trade, profession or vocation¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In the heading to Chapter VI of Part IV, the words “AND CHANGE OF BASIS OF COMPUTATION". |
| Inthe sidenote to section 104, the words “or change of basis". | ||
| Section 104(4), (5) and (7). | ||
| Section 105(4). |
These repeals apply to a change of accounting basis taking effect on or after 6th April 1999.
(7) Construction workers supplied by agencies¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 134, subsection (5)(c) and the word “or" immediately preceding it. |
| 1995 c. 4. | The Finance Act 1995. | In Schedule 27, paragraph 1(1). |
These repeals have effect in accordance with section 55(3) of this Act.
(8) Sub-contractors in the construction industry¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 566(2)(c), the words “by inspectors". |
(9) Payments and other benefits in connection with termination of employment etc.¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | Section 35. |
| Inthe second column of the Table in section 98, the entry relating to section 148(7) of the Taxes Act 1988. | ||
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 188. |
| 1988 c. 39. | The Finance Act 1988. | Section 74. |
| 1990 c. 1. | The Capital Allowances Act 1990. | In Schedule 1, paragraph 8(39). |
| 1996 c. 8. | The Finance Act 1996. | In Schedule 21, paragraph 24. |
These repeals apply where section 58 of this Act applies.
(10) Travelling expenses¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 158— (a) in subsection (6), the words “Subject to subsection (7) below,"; (b) subsection (7). |
| Section 198A. | ||
| 1997 c. 16. | The Finance Act 1997. | Section 62(1) to (3). |
These repeals have effect for the year 1998-99 and subsequent years of assessment.
(11) Foreign earnings deduction¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 19(1), in Case I of Schedule E, the words from “and to section 193(1)" to the end. |
| Section 193(1). | ||
| In Schedule 12, paragraphs 3(2A) and 7. | ||
| 1988 c. 39. | The Finance Act 1988. | Section 67. |
| 1991 c. 31. | The Finance Act 1991. | Section 45. |
These repeals have effect in relation to emoluments in relation to which subsections (1) to (4) of section 63 have effect: see subsections (5) and (6) of that section.
(12) PAYE: application to non-cash benefits¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 203H, subsection (2). |
| In section 203K, subsections (1) to (3). |
1. The repeal of section 203H(2) of the Taxes Act 1988 has effect in accordance with section 68(4)(b) of this Act.
2. The repeal of section 203K(1) to (3) of that Act has effect in relation to assets provided and non-cash vouchers received at any time on or after 6th April 1998 and in relation to any use of a credit-token on or after that date.
(13) The enterprise investment scheme and venture capital trusts¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 842AA(14), the word “preferential", in the second place where it occurs. |
| In Schedule 15B, in paragraph 6(1), the word “preferential", in the second place where it occurs. | ||
| In Schedule 28B, in paragraph 5(5), the word “and" at the end of the definition of “associate". | ||
| 1994 c. 9. | The Finance Act 1994. | In Schedule 15, paragraph 25(d). |
1. The repeals in section 842AA of, and Schedule 15B to, the Taxes Act 1988 have effect in accordance with section 73 of this Act.
2. The repeal in the Finance Act 1994 has effect in accordance with section 71(5) of this Act.
(14) Other changes to EIS etc.¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 289(7), the word “preferential", in the second place where it occurs. |
| Section 290A. | ||
| In section 291(2), the words “and sections 291A and 291B". | ||
| In section 291A(5), the words “and the reference to a trade previously carried on includes part of such a trade". | ||
| In section 293, in subsection (6), the words “it is shown that", and subsection (7). | ||
| In section 297(1), the words “Subject to section 298(7) below". | ||
| In section 299, subsections (7) and (8)(a). | ||
| In section 306(3A), the words “but section 289B(5) shall not apply for the purposes of this subsection". | ||
| In section 310(2), the words “or payment". | ||
| In section 312, in subsection (1), the definition of “new consideration", in subsection (1A), the words “(disregarding section 289B(5))" and, in subsection (1B)(c), the words “dealt in on the Unlisted Securities Market or". | ||
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 150, in subsection (8), the word “eligible" and, in subsection (8A)(a), the word “preferential", in the second place where it occurs. |
| In section 150A, in subsections (1) and (2), the word “eligible" and, in subsection (8A)(a), the word “preferential", in the second place where it occurs. | ||
| In section 150B(1), the word “eligible". | ||
| In Schedule 5B, paragraph 3(2). |
1. The repeals in sections 293(6) and 310(2) of the Taxes Act 1988 and in section 150(8) of the Taxation of Chargeable Gains Act 1992 have effect in relation to events occurring on or after 6th April 1998.
2. The repeal of section 299(7) of the Taxes Act 1988, and the repeals in sections 150A(1) and (2) and 150B(1) of the Taxation of Chargeable Gains Act 1992, have effect in relation to disposals made on or after that date.
3. The repeals in sections 150(8A) and 150A(8A) of the Taxation of Chargeable Gains Act 1992 have effect in relation to new shares (within the meaning of the provision in question) issued on or after that date.
4. The other repeals have effect in relation to shares issued on or after that date.
(15) Individual savings accounts¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 333(3)(b), the words “and minimum periods for which investments are to be held". |
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 151— (a) in subsection (2), the words “(personal equity plans)"; and (b) in subsection (2A), the words “personal equity plans:". |
(16) Relief for losses on unlisted shares in trading companies¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 576(5), in the definition of “trading group", the words “or not resident in the United Kingdom". |
The above repeal has effect in relation to shares issued on or after 6th April 1998.
(17) Carry forward of non-trading deficit on loan relationships¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 797(3B)(b), the words “or in accordance with subsection (3) of that section". |
| In section 797A(5), paragraph (c) and the word “and" preceding it. | ||
In Schedule 28A— (a) in paragraph 6(db), the words “(dc) or"; (b) paragraph 11(2)(a); (c) in paragraph 13(1)(eb), the words “(ec) or". |
These repeals have effect in accordance with section 82(3) of this Act.
(18) Capital allowances¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1990 c. 1. | The Capital Allowances Act 1990. | Section 76(3). |
| 1997 c. 58. | The Finance (No. 2) Act 1997. | Section 42(6) and (7). |
1. The repeal of section 76(3) of the Capital Allowances Act 1990 has effect in relation to every chargeable period ending on or after 12th May 1998.
2. The repeal of section 42(6) and (7) of the Finance (No. 2) Act 1997 has effect in accordance with section 84(3) of this Act.
(19) Life policies, life annuities and capital redemption policies¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 547, in subsection (1)(a), the words from “(including" to “1964)" and subsection (3). |
These repeals have effect in accordance with Schedule 14 to this Act.
(20) Retirement benefit schemes¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 591C(3), the words “in his capacity as such". |
I20(21) Personal pension schemes¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | In section 98, in the Table, the entry relating to section 652 of the Taxes Act 1988. |
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 652. |
Subsection (4) of section 96 of this Act applies in relation to these repeals as it applies in relation to subsections (2) and (3)(b) of that section.
(22) Accrued income¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 717— (a) in subsection (1), the words “or (4)"; (b) subsections (4) and (5). |
(23) Dealers in securities etc¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 470(1) and (3). |
| Section 471. | ||
| Section 472. | ||
| In section 473(2), the words after paragraph (b). | ||
| 1989 c. 26. | The Finance Act 1989. | Section 80. |
| 1996 c. 8. | The Finance Act 1996. | In Schedule 21, paragraphs 12 and 13. |
1. The repeal of section 471 of the Taxes Act 1988, the words after paragraph (b) in section 473(2) of that Act and paragraph 12 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 101(3) of this Act.
2. The repeal of section 472 of the Taxes Act 1988 and paragraph 13 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 101(4) of this Act.
(24) Distributions and manufactured dividends: miscellaneous amendments¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 737D(2), the words “manufactured dividend". |
In Schedule 23A— (a) in paragraph 2, in sub-paragraph (3), paragraph (a), sub-paragraphs (4) and (5) and, in sub-paragraph (6), paragraph (b) and the word “and" immediately preceding it; (b) in paragraph 2A, in sub-paragraph (1), the words “together with an amount equal to the notional ACT" and sub-paragraph (3). |
These repeals have effect in accordance with section 102 of this Act.
(25) Transfer pricing etc¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | In the Table in section 98— (a) in the first column, the entry relating to section 772(1) and (3) of the Taxes Act 1988; and (b) in the second column, the entry relating to section 772(6) of that Act. |
| 1990 c. 1. | The Capital Allowances Act 1990. | In Schedule 1, paragraph 8(32). |
| 1990 c. 29. | The Finance Act 1990. | In Schedule 14, paragraph 12. |
These repeals have effect in accordance with section 108(5) of this Act.
(26) Directions by the Board¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1993 c. 34. | The Finance Act 1993 | In section 135(1), paragraph (d), and the word “and" immediately preceding that paragraph. |
In section 136— (a) paragraph (d) of subsection (1) and the word “and" immediately preceding that paragraph; and (b) in each of subsections (5) and (9), the words after paragraph (b). | ||
| In section 136A, in each of subsections (3) and (7), the words after paragraph (b). | ||
| In section 137(1), paragraph (d), and the word “and" immediately preceding that paragraph. | ||
| 1994 c. 9. | The Finance Act 1994. | In section 167(2), paragraph (b), and the word “and" immediately preceding that paragraph. |
These repeals have effect in accordance with section 109(4) of this Act.
(27) Controlled foreign companies¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 747(1), the words “the Board have reason to believe that" and “and the Board so direct,". |
| Section 748(2). | ||
| In section 751(1)(b), the words “not being the subject of an earlier direction under section 747(1)". | ||
| Section 753. | ||
| Section 754(4). | ||
| Section 755. | ||
| In Schedule 24, paragraph 4(2A), in paragraph 9, in sub-paragraph (1) the words “Subject to sub-paragraph (2) below" and sub-paragraphs (2), (5) and (6) and paragraphs 11 and 11A(3) and (6). | ||
| In Schedule 26, in paragraph 1, in sub-paragraph (1), paragraph (c) and the word “and" immediately preceding it, and the words “or, as the case may be, of the excess of it referred to in paragraph (c) above" and sub-paragraphs (4) and (6). | ||
| 1996 c. 8. | The Finance Act 1996. | In Schedule 36, in paragraph 3, sub-paragraph (6)(b) and the word “and" immediately preceding it and sub-paragraph (7). |
These repeals have effect in accordance with paragraph 37 of Schedule 17 to this Act.
(28) Company tax returns etc.¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1970 c. 9. | The Taxes Management Act 1970. | Section 10. |
| Section 11. | ||
| Sections 11AA to 11AE. | ||
| In section 12(2), the words “or section 11". | ||
| In section 12B(1), the words “, 11". | ||
| In section 19A(1), the words “, 11AB(1)". | ||
In section 28A— (a) in subsection (1), the words “or 11AB(1)"; (b) in subsection (7B), paragraph (b) and the word “and" preceding it; (c) subsection (7C). | ||
| Sections 28AA and 28AB. | ||
| Sections 28D, 28E and 28F. | ||
In section 29— (a) in subsection (3)(b), the words “in the case of a return under section 8 or 8A,"; (b) subsection (10). | ||
In section 30— (a) in subsection (2)(a), the words “or 825"; (b) subsection (2A); (c) in subsection (3), the words “or corporation tax"; (d) subsections (3A) and (4A). | ||
| Section 33(5)(c). | ||
| In section 33A(1), the words “under section 9 or 11AA of this Act". | ||
| Sections 41A, 41B and 41C. | ||
In section 42— (a) in subsections (2), (9) and (11)(a), the words “, 11"; (b) subsections (4) and (4A); (c) in subsection (5), the words from “and the reference in subsection (4)" to the end; (d) subsection (13)(c). | ||
| In section 46(2), the words “and in particular save as provided by section 29 of this Act". | ||
| In section 65(3), the words from “for the recovery of" to the end of paragraph (b). | ||
| Section 94. | ||
| Section 96. | ||
| In section 97A, paragraph (b) and the word “or" preceding it. | ||
| 1987 c. 51. | The Finance (No.2) Act 1987. | Sections 82 and 83. |
| Section 88. | ||
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 7— (a) in subsection (2), the words “by an assessment made"; (b) subsections (5) to (7). |
| In section 11(3), the words “by an assessment made". | ||
| In section 419(4), the words “by discharge or repayment". | ||
In Schedule 13A— (a) in paragraph 14(1), the words from “(which correspond" to “Management Act)"; (b) in paragraph 14(8), the words from “against an amendment" to the end. | ||
| Schedule 17A. | ||
In Schedule 29, in paragraph 10— (a) in sub-paragraph (3), the words “and (3A)"; and (b) sub-paragraph (7). | ||
| 1988 c. 39. | The Finance Act 1988. | Section 121. |
| 1990 c. 1. | The Capital Allowances Act 1990. | Section 145A. |
| Schedule A1. | ||
| 1990 c. 29. | The Finance Act 1990. | Section 91. |
| Section 95. | ||
| Section 98(3). | ||
| Section 100. | ||
| Section 102. | ||
| Schedules 15 and 16. | ||
| 1993 c. 34. | The Finance Act 1993. | In Schedule 14, paragraphs 1, 2 and 6. |
| 1994 c. 9. | The Finance Act 1994. | Sections 181 to 183. |
| Section 195. | ||
| Section 197. | ||
| In Schedule 19, paragraphs 8(1), 10, 14 to 16, 17(3) and 19. | ||
| 1995 c. 4. | The Finance Act 1995. | Section 104(5). |
| Section 107(5) and (6). | ||
| 1996 c. 8. | The Finance Act 1996. | Section 121(5). |
| Section 170. | ||
| In Schedule 19, in paragraph 2, the words “11AB(1),". | ||
| In Schedule 20, paragraph 28(5). | ||
| In Schedule 24, paragraphs 2 to 4, 6, 7, 8(2) and 13. | ||
| In Schedule 34, paragraph 1(8). | ||
| 1997 c. 58. | The Finance (No.2) Act 1997. | In Schedule 4, paragraph 3. |
| 1998 c. 36. | The Finance Act 1998. | In Schedule 3, paragraph 5. |
| In Schedule 5, paragraph 33. |
These repeals have effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of section 117 of this Act.
(29) Chargeable gains: applicable rate¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 4(1), the words “and section 5". |
| Section 5. | ||
| 1993 c. 34. | The Finance Act 1993. | In Schedule 6, paragraph 23. |
These repeals have effect in accordance with section 120(2) of this Act.
(30) Chargeable gains: offshore settlements¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 87(1), the words from “if the settlor" to the end of the subsection. |
| In section 88(1), paragraph (c) and the word “and" immediately preceding it. | ||
| In Schedule 5, paragraph 9(2) and (8). |
1. The repeals in sections 87 and 88 of the Taxation of Chargeable Gains Act 1992 have effect in accordance with section 130 of this Act.
2. The repeal of paragraph 9(2) of Schedule 5 to that Act has effect in accordance with section 132(2) of this Act.
3. The repeal of paragraph 9(8) of that Schedule has effect in accordance with section 131(4) of this Act.
(31) Retirement relief¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Sections 163 and 164. |
| In section 165, in subsection (3), paragraphs (a) and (b) and, in subsection (6), the words “and (in appropriate cases) Schedule 6". | ||
| In section 241(3), the words “and Schedule 6". | ||
| In section 260(5), the words from “or, if part of the gain" to the end. | ||
| Schedule 6. | ||
| In Schedule 7, paragraph 8. | ||
| 1993 c. 34. | The Finance Act 1993. | In Schedule 7, paragraphs 1(2) and 2. |
| 1994 c. 9. | The Finance Act 1994. | Section 92. |
| 1996 c. 8. | The Finance Act 1996. | Section 176. |
| In Schedule 20, paragraph 66. | ||
| In Schedule 21, paragraph 44. | ||
| In Schedule 39, paragraph 7. |
The above repeals have effect in relation to disposals in the year 2003-04 and subsequent years of assessment.
(32) Abolition of certain CGT reliefs¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In Part V, Chapter IA. |
| Sections 254 and 255. |
1. The repeal of Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992 has effect in relation to acquisitions made on or after 6th April 1998.
2. The other repeals have effect in relation to loans made on or after 17th March 1998.
Part IV Inheritance tax¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1984 c. 51. | The Inheritance Tax Act 1984. | Section 26. |
In section 76— (a) paragraph (d) of subsection (1) and the word “or" immediately preceding it; and (b) subsection (2). | ||
| 1986 c. 41. | The Finance Act 1986. | Section 102(5)(g). |
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Section 258(1). |
| Section 260(2)(b)(ii). |
1. The repeal of section 26 of the Inheritance Tax Act 1984 has effect in accordance with section 143(1) of this Act and the repeals in section 76 of that Act have effect in accordance with section 143(5) of this Act.
2. The other repeals have effect in relation to any disposal on or after 17th March 1998.
Part V Other taxes¶
(1) Insurance premium tax¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 9. | The Finance Act 1994. | In section 52A(9), the definition of “tour operator" and “travel agent". |
This repeal has effect in accordance with section 147 of this Act.
(2) Stamp duty¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1920 c. 67. | The Government of Ireland Act 1920. | Section 29. |
(3) Abolition of gas levy¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1981 c. 3. | The Gas Levy Act 1981. | The whole Act. |
| 1986 c. 44. | The Gas Act 1986. | In section 60— (a) in subsection (1), paragraph (b) and the word “and" immediately preceding it; and (b) subsection (4). |
| Schedule 6. | ||
| 1990 c. 29. | The Finance Act 1990. | Section 123. |
| 1992 c. 48. | The Finance (No. 2) Act 1992. | Section 78. |
| 1993 c. 34. | The Finance Act 1993. | Section 209. |
| 1995 c. 45. | The Gas Act 1995. | In Schedule 5, in paragraph 11, sub-paragraph (b) and the word “and" immediately preceding it. |
1. Subject to note 2 below, these repeals do not have effect in relation to gas levy for the year 1997-98 or any previous year.
2. The repeal of section 209(3) of the Finance Act 1993 does not affect any case in which the cessation of liability to gas levy was before the end of the year 1997-98.
(4) Dumping and subsidies¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1969 c. 16. | The Customs Duties (Dumping and Subsidies) Act 1969. | The whole Act. |
| 1978 c. 42. | The Finance Act 1978. | In section 6, subsections (5), (6), (7) and (9). |
| Schedule 1. | ||
| In Schedule 12, paragraph 26. | ||
| 1979 c. 2. | The Customs and Excise Management Act 1979. | In paragraph 12 of Schedule 4, in Part I of the Table, the entries for the Customs Duties (Dumping and Subsidies) Act 1969. |
Part VI Miscellaneous¶
(1) Treasury bills¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 48. | The Finance (No. 2) Act 1992. | Section 79. |
This repeal has effect in accordance with section 159 of this Act.
(2) Securities¶
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1993 c. 34. | The Finance Act 1993. | Section 211. |
This repeal has effect in accordance with an order made under paragraph 3 of Schedule 26 to this Act.
Footnotes
- M11979 c. 4.
- M21979 c. 4.
- M31979 c. 4.
- M41979 c. 4.
- I1S. 5 partly in force at 31.7.1998 see s. 5(2).
- M51979 c. 4.
- M61979 c. 5.
- M71979 c. 5.
- M81979 c. 5.
- M91979 c. 5.
- F1S. 9(2)(3) repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40 Pt. 1(2). Note 2 to Sch. 40 Pt. 1(2) provides that “The repeals in the Finance Act 1988 have effect in accordance with section 5(8)(b) of this Act."
- M101979 c. 7.
- M111997 c. 16.
- M121981 c. 63.
- M131981 c. 63.
- M141981 c. 63.
- M151994 c. 9.
- M161994 c. 22.
- M171994 c. 22.
- M181994 c. 22.
- M191994 c. 23.
- M201994 c. 23.
- M211994 c. 23.
- M221994 c. 23.
- M231994 c. 23.
- F2S. 26 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(4), Note
- M241970 c. 9.
- M251994 c. 9.
- F3Words in s. 32(6) substituted (retrospective to 31.7.1998) by 1999 c. 16, s. 91(4)(6)
- M261970 c. 9.
- M271994 c. 9.
- F4S. 37(2) repealed (11.5.2001 with effect as mentioned in s. 87 of the amending Act) by 2001 c. 9, ss. 87, 110, Sch. 33 Pt. II(12) Note
- P1S. 37(3) power exercised (9.3.1999): 1.4.1999 appointed by S.I. 1999/619, art. 2
- M281992 c. 12.
- F5S. 44 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(8) Note 2 and Sch. 22 paras. 16, 17 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(8) Note 2
- C1S. 44 excluded (24.7.2002) by 2002 c. 23, s. 64(6)
- F6S. 45 repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(16)
- F7S. 47 repealed (27.7.1999 with effect in relation to gifts made on or after 27.7.1999) by 1999 c. 16, ss. 55(2)(3), 139, Sch. 20 Pt. III(12), Note
- M291992 c. 12.
- M301994 c. 9.
- M311970 c. 9.
- M321968 c. 2.
- M331992 c. 12.
- F8S. 81 repealed (retrospectively) by 2000 c. 17, ss. 100(5), 156, Sch. 40 Pt. II(11)
- F9S. 82(1) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(12) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(12) Note
- F10Ss. 83-85 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F11Ss. 83-85 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch 4
- F12Ss. 83-85 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- M341997 c. 58.
- M351997 c. 58.
- F13S. 90(3) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. II(12)
- M361997 c. 58.
- F14S. 91 repealed (11.5.2001 with effect as mentioned in s. 87 of the amending Act) by 2001 c. 9, ss. 87, 110, Sch. 33 Pt. II(12) Note
- M371970 c. 9.
- F15S. 99(2)(3) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(13) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(13) Note
- F16S. 108(3)(4)(a) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2
- M381996 c. 8.
- M391994 c. 9.
- F17S. 109(1)(2) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2
- F18S. 109(3) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(13) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(13) Note 2
- F19S. 109(4)(5) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2, Pt. 3(13) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2, Pt. 3(13) Note 2
- M401970 c. 9.
- F20Word in s. 117(1)(b) inserted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 100(1)
- F21Words in s. 11(1) and preceding “and” substituted for s. 117(1)(d) (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579 Sch. 2 para. 100(2)
- M411970 c. 9.
- M421994 c. 9.
- M431992 c. 12.
- M441992 c. 12.
- M451992 c. 12.
- M461992 c.12.
- M471992 c. 12.
- M481992 c. 12.
- M491992 c. 12.
- M501992 c. 12.
- M511992 c. 12.
- M521992 c. 12.
- M531992 c. 12.
- M541992 c. 12.
- M551992 c. 12.
- M561992 c. 12.
- M571992 c. 12.
- M581992 c. 12.
- M591992 c. 12.
- M601992 c. 40.
- M611992 c. 12.
- M621992 c. 12.
- M631992 c. 12.
- M641992 c. 12.
- M651984 c. 51.
- M661984 c. 51.
- M671992 c. 12.
- M681984 c. 51.
- M691994 c. 9.
- M701994 c. 9.
- M711994 c. 9.
- M721994 c. 9.
- M731968 c. 2.
- F22S. 148(2)-(4) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33, Pt. 3(3)
- F23S. 149 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2), Note 1, 2
- M741963 c. 25.
- M751963 c. 22 (N.I.).
- M761891 c. 39.
- M771891 c. 38.
- M781920 c. 67.
- M791973 c. 36.
- M801920 c. 67.
- M81S.R. & O. 1922/80.
- M821986 c. 41.
- M831986 c. 41.
- M841986 c. 41.
- M851975 c. 22.
- M861983 c. 56.
- M871969 c. 16.
- M881978 c. 42.
- M891877 c. 2.
- P2S. 159(2) power fully exercised (25.10.1999): 15.11.1999 appointed by S.I. 1999/2908, arts. 1(2), 2(1)
- M901931 c. 49.
- M911984 c. 51.
- M921984 c. 51.
- M931931 c. 49.
- M941931 c. 49.
- M951992 c. 12.
- M961915 c. 89.
- M971980 c. 48.
- M981971 c. 29.
- F24S. 163(3)(b)(c) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(11) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(11) Note
- M991978 c. 30.
- M1001988 c. 1.
- M1011994 c. 22.
- I2Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I3Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I4Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I5Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I6Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I7Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I8Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I9Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I10Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I11Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I12Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- I13Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2
- P3Sch. 1 para. 17(1) power partly exercised (9.12.1998): 1.1.1999 appointed for specified purposes by S.I. 1998/3092, art. 2
- I14Sch. 2 para. 8(1)(2) in force and Sch. 2 para. 8(3) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)
- I15Sch. 2 para. 9(1)-(3) in force and Sch. 2 para. 9(4) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)
- I16Sch. 2 para. 10(a)(b) in force and Sch. 2 para. 10(c) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)
- P4Sch. 2 para. 12 power exercised (14.9.1998): 1.10.1998 appointed for specified provisions by The Finance Act 1998, Schedule 2, (Appointed Day) Order 1998 (S.I. 1998/2243)
- F25Sch. 3 para. 5 repealed (with effect as mentioned in s. 117, Sch. 27 Pt. III(28), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)
- M1021970 c. 9.
- M1031989 c. 26.
- M1041994 c. 9.
- M1051989 c. 26.
- M1061994 c. 9.
- F26Sch. 4 para. 3(2) repealed (11.5.2001 with effect as mentioned in Sch. 33 Pt. 2 (14)(2) Note 2 of the amending act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(14)
- M1071994 c. 9.
- M1081970 c. 9.
- M1091994 c. 9.
- M1101994 c. 9.
- F27Sch. 4 para. 7 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2
- M1111996 c.8.
- M1121993 c.34.
- M1131994 c.9.
- M1141960 c.62.
- M1151988 c. 39.
- M1161989 c. 26.
- F28Sch. 5 para. 6 repealed (31.7.1998 with effect as mentioned in s. 39, Sch. 27 Pt. III(5)) by 1998 c. 36, s. 165, Sch. 27 Pt. III(5)
- F29Sch. 5 para. 7 repealed (31.7.1998 with effect as mentioned in s. 39, Sch. 27 Pt. III(5), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(5)
- I17Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.
- F30Sch. 5 para. 33 repealed (31.7.1998 with effect as mentioned in s. 117, Sch. 27 Pt. III(28), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)
- F31Sch. 5 para. 40 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F32Sch. 5 para. 47 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F33Sch. 5 para. 48 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F34Sch. 5 para. 49 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F35Sch. 5 para. 50 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F36Sch. 5 para. 51 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F37Sch. 5 para. 52 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F38Sch. 5 para. 53 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F39Sch. 5 para. 54 repealed (22. 3. 2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F40Sch. 5 para. 55 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F41Sch. 5 para. 56 repealed (22.3.2001 with effect as mentioned in s. 579 or the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F42Sch. 5 para. 57 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F43Sch. 5 para. 58 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F44Sch. 5 para. 59 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F45Sch. 5 para. 60 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F46Sch. 5 para. 61 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- I18Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.
- M1171989 c. 26.
- M1181997 c. 16.
- F47Sch. 6 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(8) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(8) Note 2
- C2Sch. 6 excluded (24.7.2002) by 2002 c. 23, s. 64(6)
- F48Words in Sch. 7 para. 1 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- F49Words in Sch. 7 para. 1 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(1) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(1) Note
- M1191989 c.26.
- F50Sch. 5 para. 4 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
- M1201992 c.12.
- M1211994 c.9.
- M1221992 c. 12.
- M1231992 c. 12.
- M1241992 c. 12.
- F51Sch. 13 para. 20(1)(a) repealed (11.5.2001 with effect as mentioned in Sch. 15 para. 40(2) of the amending act) by 2001 c. 9, ss. 63, 110, Sch. 33 Pt. 2(3) Note 6
- M1251985 c. 6.
- M1261985 c. 6.
- M127S.I. 1986/1032 (N.I.6).
- M1281992 c. 12.
- M1291992 c. 12.
- M1301970 c. 9.
- M1311989 c. 26.
- M1321989 c. 26.
- M1331985 c. 6.
- M1341985 c. 6.
- M1351982 c. 50.
- M1361970 c. 9.
- M1371994 c. 9.
- F52Words in Sch. 18 para. 1 substituted (24.7.2002) by 2002 c. 23, s. 92(3)
- C3Sch. 18 para. 3 extended (31.7.1998) by 1988 c. 1, s. 488(12)(a) (as inserted (31.7.1998) by 1998 c. 36, s. 117, Sch. 19 para. 48(3))
- M1381970 c. 9.
- F53Words in Sch. 18 para. 8(1) inserted (28.7.2000 with application as mentioned in s. 63(4) of the amending Act) by 2000 c. 17, s. 63(2), Sch. 16 para. 5(2)
- F54Words in Sch. 18 para. 8(1) inserted (24.7.2002 with effect as mentioned in s. 57(4)(c) of the amending Act) by 2002 c. 23, s. 57, Sch. 17 para. 5
- F55Words in Sch. 18 para. 8(1) inserted (24.7.2002) by 2002 c. 23, s. 92(4)
- F56Sch. 18 para. 9(4) inserted (28.7.2000 with application as mentioned in s. 63(4) of the amending Act) by 2000 c. 17, s. 63(2), Sch. 16 para. 5(3)
- F57Sch. 18 para. 10(2) substituted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 2
- F58Sch. 18 para. 10(2A) inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s.70, Sch. 23 para. 4
- M1391970 c. 9.
- F59Words in Sch. 18 Pt. II para. 14(2) repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(16)
- M1401970 c. 9.
- M1411970 c. 9.
- F60Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7
- M1421970 c. 9.
- M1431970 c. 9.
- F61Words in Sch. 18 para. 40(4) substituted (11.5.2001 with application as mentioned in Sch. 29 para 17(3) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 17(2)
- C4Sch. 18 para. 46(2)(3) applied (28.7.2000 with application as mentioned in s. 63(4) of the amending Act) by 2000 c. 17, s. 63(1), Sch. 15 Pt. VI para. 62(3)
- F62Sch. 18 para. 52(2)(bb) inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 5(a)
- F63Words in Sch. 18 para. 52(2)(C) substituted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 5(b)
- F64Sch. 18 para. 52(5)(ab) inserted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 3(b)
- F65Sch. 18 para. 52(5)(ac) inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 5(c)
- M1441970 c. 9.
- C5Sch. 18 para. 54-60 excluded (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1990 c. 1, s. 59C(7)(b) (as substituted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 93(1)(2), Sch. 11 para. 6)Sch. 18 paras. 54-60 excluded (28.7.2000) by 1990 c. 1, s. 76B(5)(b) (as inserted (28.7.2000) by 2000 c. 17, s. 77(1))Sch. 18 paras. 54-60 applied (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 3(5)(6)Sch. 18 paras. 54-60 excluded (22.3.2001 with effect as mentioned s. 579(1) of the amending Act) by 2001 c. 2, s. 201 (5)(b) (with Sch. 3 Pt. 4 paras. 54, 55)Sch. 18 paras. 54-60 excluded (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 227(5)(b) (with Sch. 3 Pt. 4 paras. 54, 55)
- M1451970 c. 9.
- M1461970 c. 9.
- M1471970 c. 9.
- M1481970 c. 9.
- M1491970 c. 9.
- C6Sch. 18 para. 67 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 2001/1163, regs. 1, 8
- C7Sch. 18 para. 68 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 2001/1163, regs. 1, 8
- F66Sch. 18 para. 68(3)(4) inserted (28.7.2000 with effect as mentioned in Sch. 27 para. 12(1) of the amending Act) by 2000 c. 17, s. 97, Sch. 27 Pt. II para. 11
- C8Sch. 18 para. 70(1)(3)(4) applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 2001/1163, regs. 1, 8
- C9Sch. 18 para. 71 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 2001/1163, regs. 1, 8
- C10Sch. 18 para. 72(1)(4) applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 2001/1163, regs. 1, 8
- C11Sch. 18 para. 73 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the commencing Regulations) by S.I. 2001/1163, regs. 1, 8
- C12Sch. 18 para. 75 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the commencing Regulations) by S.I. 2001/1163, regs. 1, 8
- F67Words in Sch. 18 para. 75(1) substituted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 92(2)(a)(7)
- F68Words in Sch. 18 para. 75(2)(4) inserted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 92(2)(b)(7)
- C13Sch. 18 para. 75A applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the commencing Regulations) by S.I. 2001/1163, regs. 1, 8
- F69Sch. 18 Pt. VIII para. 75A inserted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 92(3)(7)
- M1501970 c.9.
- F70Sch. 18 para. 75A and crossheading inserted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 92(3)(7)
- C14Sch. 18 para. 76 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 2001/1163, regs. 1, 8
- F71Sch. 18 para. 76(3) added (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 92(4)(7)
- F72Words in Sch. 18 para. 77(1)(a) inserted (28.7.2000) by 2000 c. 17, s. 99
- F73Sch. 18 para. 78 substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 103(1)
- F74Sch. 18 para. 79(1) substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 103(2)
- C15Sch. Pt. IX applied (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 135(5) (with Sch. 3 Pt. IV paras. 54, 55)
- F75Sch. 18 Pt. 9A (paras. 83A-83F) inserted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 4
- F76Sch. 18 Pt. 9B para. 83H inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
- F77Sch. 18 Pt. 9B para. 83I inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
- F78Sch. 18 Pt. 9B para. 83J inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
- F79Sch. 18 Pt. 9B para. 83K inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
- F80Sch. 18 Pt. 9B inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by virtue of 2001 c. 9, s.70, Sch. 23 para. 6
- F81Words in Sch. 18 paras. 87(1)(3) substituted (1.12.2001 with effect as mentioned in art. 103(5) of the amending S.I.) by S.I. 2001/3629, art. 103(4)(a)(5)
- M1511970 c. 9.
- M1521970 c. 9.
- M1531994 c. 9.
- C16Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)
- F82Sch. 19 para. 4 repealed (11.5.2001 with effect in accordance with s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13) Note
- F83Sch. 19 para. 5 repealed (11.5.2001 with effect as mentioned in s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13) Note
- F84Sch. 19 para. 8 repealed (11.5.2001 with effect in accordance with Sch. 33 Pt. 2(13) of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13)
- F85Sch. 19 para. 10 repealed (11.5.2001 with effect in accordance with Sch.33 Pt. 2(13) of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13) Note
- F86Sch. 19 para. 14(2) repealed (11.5.2001 with effect in accordance with s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2 (13) Note
- F87Sch. 19 para. 16(3) repealed (11.5.2001 with effect in accordance with s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13) Note
- F88Sch. 19 para. 24 repealed (11.5.2001 with effect as mentioned in s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2 (13) Note
- F89Sch. 19 para. 25 repealed (11.5.2001 with effect in accordance with s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13) Note
- F90Sch. 19 para. 26 repealed (11.5.2001 with effect as mentioned in s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13) Note
- F91Sch. 19 para. 27(2) repealed (11.5.2001 with effect as mentioned in s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(13) Note
- F92Sch. 19 para. 27(3) repealed (11.5.2001 with effect as mentioned in s. 88 and Sch. 29 of the amending Act) by 2001 c. 9, ss. 88, 110, sch. 33 Pt. 2(13) Note
- F93Sch. 19 para. 31 repealed (11.5.2001 with effect as mentioned in Sch. 33(14) Note 2 of the amending Act) by 2001 c. 9, ss. 88, 110, Sch. 33 Pt. 2(14)
- F94Sch. 19 para. 51 repealed (11.5.2001 with effect in accordance with Sch. 33 Pt. 2(12) of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(12) Note
- M1541992 c. 12.
- F95Sch. 21 para. 6(1)(2) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(4) Note to the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(4) Note
- M1551992 c. 12.
- M1561992 c. 12.
- M1571984 c. 51.
- M1581975 c. 7.
- M1591992 c. 12.
- M1601976 c. 40.
- M1611975 c. 7.
- M1621992 c. 12.
- C17Sch. 5A modified (25.10.1999) by S.I. 1999/2908, art. 7(1)(2)
- M1631877 c. 2.
- M1641877 c. 2.
- M1651877 c. 2.
- M1661877 c. 2.
- P5Sch. 26 para. 3 power fully exercised (25.10.1999): 15.11.1999 appointed by S.I. 1999/2908, art. 2(2) (with arts. 5-7)
- M1671968 c. 13.
- M1681993 c. 34.
- M1691968 c. 13.
- M1701877 c. 2.
- M1711968 c. 13.
- I19Sch. 26 has effect in accordance with Sch. 26 para. 3.
- I20Sch. 27 Pt. III(21) wholly in force; Sch. 27 Pt. III(21) in force for specified purposes at Royal Assent, see s. 96(4); Sch. 27 Pt. III(21) in force insofar as not already in force at 1.10.2000 by S.I. 2000/2319, art. 2
- F96Words in Sch. 6 para. 4(4) substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579(1), Sch. 2 para. 102
- F97Ss. 49-53 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F98Ss. 63-69 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F99Sch. 9 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F100Sch. 10 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F101S. 55(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F102S. 58 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F103S. 60 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F104S. 61 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- F105S. 93 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
- C18Sch. 14 para. 7(1) extended (retrospective to 9.4.2003) by Finance Act 2003 (c. 14), s. 171(3), Sch. 34 para. 12(1)
- F106S. 137(4) repealed (with effect in accordance with Sch. 43 Pt. 3(12) Note 8 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(12)
- F107S. 137(7) repealed (with effect in accordance with Sch. 43 Pt. 3(12) Note 8 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(12)
- F108S. 162(1)(a) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(4)
- F109S. 162(2) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(4)
- F110S. 162(5) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(4)
- C19Sch. 18 para. 23 excluded (with effect in accordance with s. 33(1) of the amending Act) by Finance Act 2004 (c. 12), s. 33(3)(b)
- C20Sch. 18 para. 3(1) modified (with effect in accordance with s. 97(5)(6) of the amending Act) by Finance Act 2004 (c. 12), s. 101(6) (with s. 106)
- C21Sch. 18 para. 74 applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 19B para. 15(3) (as inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 38)
- F111Sch. 8 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)
- F112S. 55(2) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)
- F113Words in s. 56(8) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 15(2)
- F114S. 57 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)
- F115Sch. 3 para. 9 repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)
- F116Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)
- F117Sch. 17 para. 24 repealed (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(1)
- F118Sch. 18 para. 22(3)(b) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 16(2)
- F119Words in Sch. 18 para. 25(1) substituted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), Sch. 5 para. 10
- F120S. 43 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 501, Sch. 3 (with Sch. 2)
- F121S. 75 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F122S. 76(1)(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F123S. 76(4)(5) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F124S. 78 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F125S. 99(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F126S. 99(4)(5) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F127Word in s. 123(7) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 504(a) (with Sch. 2)
- F128S. 123(7)(c) and preceding word added (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 504(c) (with Sch. 2)
- F129Words in s. 123(7)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 504(b) (with Sch. 2)
- F130Sch. 5 para. 23 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F131Sch. 5 para. 24 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F132Sch. 5 para. 45 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F133Sch. 5 para. 63(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F134Words in Sch. 7 para. 1 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F135Sch. 14 para. 7(1)(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F136Sch. 14 para. 7(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F137Sch. 19 para. 13(7) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
- F138Sch. 17 para. 2 repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(6)
- F139Sch. 18 para. 42(2A) inserted (with effect in accordance with s. 88(5) of the amending Act) by Finance Act 2005 (c. 7), s. 88(4)
- C22Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
- F140Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)
- F141S. 145 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 67, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
- F142Words in s. 163(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 10; S.I. 2005/1126, art. 2(2)(d)
- F143Sch. 18 para. 95 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(b), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
- F144Words in Sch. 18 substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
- C23Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61
- C24Sch. 18 para. 15 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
- C25Sch. 18 para. 16 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
- C26Sch. 18 para. 24 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
- C27Sch. 18 para. 25 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
- C28Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
- C29Sch. 18 para. 36 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 6
- C30Sch. 18 para. 40 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 6
- C31Sch. 18 paras. 46-49 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 7
- C32Sch. 18 para. 41(2)-44 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 7
- C33Sch. 18 para. 51 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 8
- C34Sch. 18 para. 48 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 10
- C35Sch. 18 para. 46(2) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 11
- C36Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13
- F145S. 92 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
- F146Ss. 94-97 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
- F147S. 98(1) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
- F148Sch. 15 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
- C37Sch. 18 para. 44(2)(3) applied by Taxation of Chargeable Gains Act 1992 (c. 12), s. 184I(6) (as inserted by Finance Act 2006 (c. 25), s. 71(1)(4))
- F149S. 137(1) repealed (with effect in accordance with Sch. 26 Pt. 3(9) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)
- F150S. 137(2) repealed (with effect in accordance with Sch. 26 Pt. 3(9) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)
- F151S. 137(5) repealed (with effect in accordance with Sch. 26 Pt. 3(9) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)
- F152Sch. 24 repealed (with effect in accordance with Sch. 26 Pt. 3(9) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)
- F153Words in Sch. 18 para. 10(2) substituted (with effect in accordance with Sch. 3 para. 10 of the amending Act) by Finance Act 2006 (c. 25), Sch. 3 para. 2(2)
- F154Words in Sch. 18 para. 83B(1) substituted (with effect in accordance with Sch. 3 para. 10 of the amending Act) by Finance Act 2006 (c. 25), Sch. 3 para. 4(a)
- F155Words in Sch. 18 para. 83C substituted (with effect in accordance with Sch. 3 para. 10 of the amending Act) by Finance Act 2006 (c. 25), Sch. 3 para. 4(b)
- F156Words in Sch. 18 para. 83D substituted (with effect in accordance with Sch. 3 para. 10 of the amending Act) by Finance Act 2006 (c. 25), Sch. 3 para. 4(c)
- F157Sch. 18 para. 77A and cross-heading inserted (with effect in accordance with Sch. 1 para. 9 of the amending Act) by Finance Act 2006 (c. 25), Sch. 1 para. 8
- F158Sch. 18 para. 10(4) inserted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 27; S.I. 2006/3399, art. 2
- F159Sch. 18 Pt. 9D inserted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 29; S.I. 2006/3399, art. 2
- C38Act applied in part (with modifications) (29.3.2007) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), regs. 1(1), 3-13 (as amended by 2009 c. 4, Sch. 2 para. 131)
- F160S. 25 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F161Words in s. 56(4) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 381 (with Sch. 2)
- F162S. 70(1)(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)
- F163S. 70(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F164S. 70(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)
- F165S. 71 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)
- F166S. 72 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F167S. 73 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F168S. 74(2)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)
- F169S. 79(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F170S. 100 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F171S. 102(7) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F172Words in s. 134(5) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 382 (with Sch. 2)
- F173Words in s. 135(5) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 383 (with Sch. 2)
- F174Words in s. 161(2)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 384 (with Sch. 2)
- F175Sch. 3 para. 40 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F176Sch. 5 para. 26 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F177Sch. 5 para. 27 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F178Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F179Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)
- F180Sch. 12 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)
- F181Sch. 12 para. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)
- F182Sch. 12 para. 3 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F183Sch. 12 para. 4 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F184Sch. 12 para. 5(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)
- F185Sch. 12 para. 5(2)(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
- F186Sch. 13 Pt. I repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)
- F187Sch. 18 para. 3(5) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 385(2) (with Sch. 2)
- F188Sch. 18 para. 22(3)(a)(ii) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 385(4) (with Sch. 2)
- F189Sch. 18 para. 23(3)(a)(ii) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 385(4) (with Sch. 2)
- F190S. 77 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)
- F191Sch. 18 para. 10(5) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 58(2)
- F192Words in Sch. 18 para. 24(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(3) (with s. 96(6))
- F193Sch. 18 para. 24(6)(7) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(4) (with s. 96(6))
- F194Words in Sch. 18 para. 44(3) inserted (with effect in accordance with Sch. 15 para. 10 of the amending Act) by Finance Act 2007 (c. 11), Sch. 15 para. 9
- F195Sch. 18 para. 86 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(7), Sch. 27 Pt. 2(10)
- F196Sch. 5 para. 41 repealed (with effect in accordance with reg. 1(2) of the amending S.I.) by The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2007 (S.I. 2007/2086), regs. 1(1), 6(2)(c)
- C39Sch. 18 paras. 54-60 excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 444ABBA(3) (as inserted (with effect in accordance with art. 1(4) of the amending S.I.) by S.I. 2008/381, arts. 1(1), 14)
- F197Sch. 18 para. 11 and cross-heading substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 25(2) (with art. 4)
- F198Sch. 18 para. 19 and cross-heading substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 25(3) (with art. 4)
- F199Sch. 18 para. 24(7) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 25(4) (with art. 4)
- F200S. 88 omitted (with effect in accordance with Sch. 14 para. 18 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(g)
- F201S. 89 omitted (with effect in accordance with Sch. 14 para. 18 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(g)
- F202Sch. 14 paras. 1-4 omitted (with effect in accordance with Sch. 14 para. 18 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(g)
- F203S. 120 omitted (with effect in accordance with Sch. 2 para. 22 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(c)(i)
- F204S. 121(1) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(i)
- F205S. 121(2) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(i)
- F206S. 122(1)-(3) omitted (with effect in accordance with Sch. 2 para. 83 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 82
- F207S. 122(5) omitted (with effect in accordance with Sch. 2 para. 83 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 82
- F208S. 123(1) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(a)
- F209S. 123(2) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(a)
- F210S. 125(2) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(b)
- F211S. 125(3) omitted (with effect in accordance with Sch. 2 para. 100 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 96(b)
- F212S. 130(1) omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)
- F213S. 130(4) omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)
- F214S. 140(5) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(ii)
- F215Sch. 20 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iii)
- F216Words in Sch. 18 para. 10(2) inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(2)(a)
- F217Word in Sch. 18 para. 10(2) inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(2)(b)
- F218Sch. 18 para. 52(5)(af) inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(4)
- F219Sch. 18 para. 83ZA inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 8(5)
- F220Sch. 19 para. 32 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 11(c)
- F221Sch. 21 para. 2 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)
- F222Sch. 21 para. 4 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)
- F223Sch. 21 para. 6(1) omitted (with effect in accordance with Sch. 2 para. 22 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(c)(ii)
- F224Sch. 21 para. 6(3) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv); and omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)
- F225Sch. 21 para. 6(4) omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv); and omitted (with effect in accordance with Sch. 7 para. 115 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 114(a)
- F226Sch. 21 para. 7 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)
- F227Sch. 21 para. 9 omitted (with effect in accordance with Sch. 2 para. 56(3) to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(a)(iv)
- I21Sch. 2 para. 6 in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3
- I22Sch. 2 para. 8(3) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3
- I23Sch. 2 para. 9(4) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3
- I24Sch. 2 para. 10(c) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3
- P6Sch. 2 para. 12 power exercised: The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2008 (S.I. 2008/2302)
- F228S. 6(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 8(c), 21
- F229Sch. 18 para. 20 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(c), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)
- F230Sch. 18 para. 89 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(c), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3) (see also S.I. 2009/56, Sch. 1 para. 265)
- F231S. 33(2)(b) and preceding word repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F232S. 33(3)-(5) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F233S. 40 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F234S. 41(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F235S. 41(4)-(7) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F236S. 42 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 452, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F237S. 46(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 453, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F238S. 46(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 453, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F239Sch. 5 paras. 15-18 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F240Sch. 5 para. 34 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F241Sch. 5 para. 43 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F242Sch. 5 para. 64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F243Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F244Sch. 7 para. 5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F245Sch. 7 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F246Sch. 7 para. 11 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F247Words in Sch. 18 para. 9(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(2) (with Sch. 2 Pts. 1, 2)
- F248Sch. 18 para. 10(2B) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F249Sch. 18 para. 10(3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F250Words in Sch. 18 para. 10(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(b)(i) (with Sch. 2 Pts. 1, 2)
- F251Words in Sch. 18 para. 10(5) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(3)(b)(ii) (with Sch. 2 Pts. 1, 2)
- F252Words in Sch. 18 para. 21(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(2); S.I. 2009/402, art. 2
- F253Sch. 18 para. 21(2A) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(3); S.I. 2009/402, art. 2
- F254Words in Sch. 18 para. 21(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(4); S.I. 2009/402, art. 2
- F255Words in Sch. 18 para. 21(4) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(5); S.I. 2009/402, art. 2
- F256Sch. 18 para. 21(5A)(5B) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 8(6); S.I. 2009/402, art. 2
- F257Sch. 18 para. 22(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(2); S.I. 2009/402, art. 2
- F258Sch. 18 para. 22(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(3); S.I. 2009/402, art. 2
- F259Words in Sch. 18 para. 22(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(4); S.I. 2009/402, art. 2
- F260Word in Sch. 18 para. 22 cross-heading substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 9(5); S.I. 2009/402, art. 2
- F261Words in Sch. 18 para. 26(1)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(5) (with Sch. 2 Pts. 1, 2)
- F262Sch. 18 para. 27 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)
- F263Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)
- F264Sch. 18 para. 29 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)
- F265Sch. 18 para. 30(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 257
- F266Word in Sch. 18 para. 31A(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(3)
- F267Word in Sch. 18 para. 31A(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(3)
- F268Sch. 18 para. 31A(2)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(4)(a)
- F269Word in Sch. 18 para. 31A(2)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(4)(b)
- F270Sch. 18 para. 31A(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(5)
- F271Words in Sch. 18 para. 31A cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 258(2)
- F272Words in Sch. 18 para. 31B(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 259(2)
- F273Sch. 18 para. 31B(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 259(3)
- F274Word in Sch. 18 para. 31C(3)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 260
- F275Word in Sch. 18 para. 31D(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 261
- F276Word in Sch. 18 para. 33(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(2)
- F277Sch. 18 para. 33(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(3)
- F278Word in Sch. 18 para. 33(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(4)(a)
- F279Words in Sch. 18 para. 33(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 262(4)(b)
- F280Sch. 18 para. 50(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 263
- F281Words in Sch. 18 para. 52(2)(bb) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(a)(ii) (with Sch. 2 Pts. 1, 2)
- F282Sch. 18 para. 52(2)(bc) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(a)(iii), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F283Sch. 18 para. 52(4) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F284Sch. 18 para. 52(5)(ad) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(6)(c)(i), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F285Sch. 18 para. 83F omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2
- F286Words in Sch. 18 para. 83G(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(9)(a) (with Sch. 2 Pts. 1, 2)
- F287Words in Sch. 18 para. 83G(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(9)(b) (with Sch. 2 Pts. 1, 2)
- F288Sch. 18 para. 83L omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2
- F289Sch. 18 Pt. 9BA repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(10), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F290Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F291Sch. 18 para. 83X omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2
- F292Sch. 18 para. 83ZA(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2
- F293Sch. 18 para. 83ZA(5) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2
- F294Sch. 18 para. 84 and cross-heading repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(12), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F295Sch. 18 para. 92(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 266
- F296Sch. 18 para. 93 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 267
- F297Sch. 18 para. 94 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 267
- F298Sch. 19 para. 36 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(f) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
- F299Sch. 19 para. 42(6) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(f) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
- F300Sch. 19 para. 42(7) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(f) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
- I25Sch. 2 para. 6 in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3
- I26Sch. 2 para. 8(3) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3
- I27Sch. 2 para. 9(4) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3
- I28Sch. 2 para. 10(c) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3
- P7Sch. 2 para. 12 power exercised: The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009 (S.I. 2009/1022)
- F301S. 27(1)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(i)
- F302Sch. 17 para. 17(2)-(5) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(d) (with Sch. 16 paras. 7, 8)
- F303Sch. 17 para. 10 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(d) (with Sch. 16 paras. 7, 8)
- F304Sch. 17 paras. 26-28 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(d) (with Sch. 16 paras. 7, 8)
- F305Sch. 17 para. 30(4)(a) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F306Sch. 17 para. 30(5) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F307Sch. 17 para. 30(6) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F308Sch. 17 para. 30(8) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F309Sch. 17 para. 31 omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F310Sch. 17 para. 32(2) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F311Sch. 17 para. 32(3)(a) omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F312Sch. 17 para. 33 omitted (with effect in accordance with Sch. 16 para. 12 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 11(a) (with Sch. 16 paras. 13-20)
- F313Sch. 18 para. 62(1A) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 15(2)
- F314Words in Sch. 18 para. 62(2) substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 15(3)
- F315Sch. 18 paras. 51-51G and cross-headings substituted for Sch. 18 para. 51 (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 13
- F316Words in Sch. 18 Pt. VI heading inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 14
- F317Sch. 18 para. 88(8) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 16
- F318Words in Sch. 18 Pt. 9B heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 25
- F319Sch. 18 para. 13 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 37
- F320Words in Sch. 18 para. 77A(8) substituted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 38
- F321Words in Sch. 18 para. 85(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 5(2)(b)
- C40Sch. 18 para. 59 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 183(2), 381(1) (with ss. 213, 214, Sch. 9 paras. 1-9, 22)
- C41Sch. 18 para. 44(2)(3) applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 256(5), 381(1) (with Sch. 9 paras. 1-9, 22)
- C42Sch. 18 para. 56 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 192(6)(b), 1184(1) (with Sch. 2)
- C43Sch. 18 para. 62 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 192(6)(b), 1184(1) (with Sch. 2)
- C44Sch. 18 para. 64 excluded (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 192(6)(b), 1184(1) (with Sch. 2)
- C45Sch. 18 para. 74 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 320(2), 1184(1) (with Sch. 2)
- C46Sch. 18 para. 74 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 321(3), 1184(1) (with Sch. 2)
- F322S. 27(1)(b) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
- F323S. 28(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F324S. 29(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F325S. 36 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 82, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F326S. 79(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
- F327S. 80 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F328S. 82(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F329S. 82(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F330S. 102(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F331S. 102(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F332S. 102(5) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F333S. 102(9) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F334Ss. 106, 107 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F335S. 108(1)(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F336S. 110 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 113, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F337S. 111 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 114, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F338Sch. 16 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
- F339S. 118 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 88, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F340Ss. 114-116 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F341S. 119 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
- F342S. 152(3) repealed: (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2); (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22)
- F343Sch. 3 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F344Sch. 3 para. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F345Sch. 3 para. 24 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F346Sch. 4 para. 6 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F347Sch. 5 paras. 28-32 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F348Sch. 5 paras. 35-38 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F349Sch. 5 para. 42 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F350Sch. 5 para. 46 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F351Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F352Words in Sch. 7 para. 1 repealed: (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2); (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)
- F353Word in Sch. 7 para. 1 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F354Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
- F355Words in Sch. 7 para. 3 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
- F356Sch. 7 para. 10 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)
- F357Sch. 14 para. 6 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F358Sch. 14 para. 7(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F359Words in Sch. 14 para. 7(5) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F360Words in Sch. 18 para. 1 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(2)(a) (with Sch. 2)
- F361Words in Sch. 18 para. 1 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(2)(b) (with Sch. 2)
- F362Sch. 18 para. 2(3) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(j); S.I. 2009/511, art. 2 (with art. 4)
- F363Sch. 18 para. 2(4) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(j); S.I. 2009/511, art. 2 (with art. 4)
- F364Words in Sch. 18 para. 8(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 54(2)(a) (with Sch. 9 paras. 1-9, 22)
- F365Words in Sch. 18 para. 8(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 54(2)(b) (with Sch. 9 paras. 1-9, 22)
- F366Words in Sch. 18 para. 8(1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(4)(a) (with Sch. 2)
- F367Words in Sch. 18 para. 8(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(4)(c) (with Sch. 2)
- F368Words in Sch. 18 para. 8(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(4)(d) (with Sch. 2)
- F369Words in Sch. 18 para. 8(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(4)(e) (with Sch. 2)
- F370Words in Sch. 18 para. 8(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(4)(g) (with Sch. 2)
- F371Words in Sch. 18 para. 8(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(4)(h) (with Sch. 2)
- F372Word in Sch. 18 para. 16(1) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(4)(a)(13); S.I. 2009/405, art. 2
- F373Words in Sch. 18 para. 16(1) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(4)(b)(13); S.I. 2009/405, art. 2
- F374Words in Sch. 18 para. 22(3)(a)(i) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(6) (with Sch. 2)
- F375Sch. 18 para. 22(3)(c)(ii) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 54(3) (with Sch. 9 paras. 1-9, 22)
- F376Sch. 18 para. 22(4) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 54(4) (with Sch. 9 paras. 1-9, 22)
- F377Words in Sch. 18 para. 23(3)(a)(i) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(7) (with Sch. 2)
- F378Words in Sch. 18 para. 25(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 321(2) (with Sch. 9 paras. 1-9, 22)
- F379Sch. 18 para. 25(3) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 321(3) (with Sch. 9 paras. 1-9, 22)
- F380Sch. 18 para. 31(4)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(5)(13); S.I. 2009/405, art. 2
- F381Sch. 18 para. 34(1)-(2A) substituted for Sch. 18 para. 34(1)(2) (1.4.2010) by Finance Act 2008 (c. 9), s. 119(6)(13); S.I. 2009/405, art. 2
- F382Words in Sch. 18 para. 34(3) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(7)(13); S.I. 2009/405, art. 2
- F383Words in Sch. 18 para. 36(5) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 38; S.I. 2009/403, art. 2(2) (with art. 10)
- F384Words in Sch. 18 para. 37(4) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 39; S.I. 2009/403, art. 2(2) (with art. 10)
- F385Words in Sch. 18 para. 40(3) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 40; S.I. 2009/403, art. 2(2) (with art. 10)
- F386Sch. 18 para. 42(4) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 321(5) (with Sch. 9 paras. 1-9, 22)
- F387Words in Sch. 18 para. 43 substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 41(2); S.I. 2009/403, art. 2(2) (with art. 10)
- F388Sch. 18 para. 43 cross-heading substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 41(3); S.I. 2009/403, art. 2(2) (with art. 10)
- F389Words in Sch. 18 para. 46(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 42(2); S.I. 2009/403, art. 2(2) (with art. 10)
- F390Sch. 18 para. 46(2)-(2B) substituted for Sch. 18 para. 46(2) (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 42(3); S.I. 2009/403, art. 2(2) (with arts. 8, 10)
- F391Words in Sch. 18 para. 53(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 44(2); S.I. 2009/403, art. 2(2) (with art. 10)
- F392Words in Sch. 18 para. 53(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 44(3); S.I. 2009/403, art. 2(2) (with art. 10)
- F393Words in Sch. 18 para. 55 substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 45; S.I. 2009/403, art. 2(2) (with art. 10)
- F394Words in Sch. 18 para. 61(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 46; S.I. 2009/403, art. 2(2) (with art. 10)
- F395Word in Sch. 18 para. 61(1)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(9)(13); S.I. 2009/405, art. 2
- F396Word in Sch. 18 para. 61(3)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(9)(13); S.I. 2009/405, art. 2
- F397Words in Sch. 18 para. 65(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 47(2); S.I. 2009/403, art. 2(2) (with art. 10)
- F398Words in Sch. 18 para. 65 cross-heading substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 47(3); S.I. 2009/403, art. 2(2) (with art. 10)
- F399Sch. 18 para. 68(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(9) (with Sch. 2)
- F400Words in Sch. 18 para. 69(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(10) (with Sch. 2)
- F401Sch. 18 para. 70(6) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(11)(b) (with Sch. 2)
- F402Words in Sch. 18 para. 77A(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(13)(a) (with Sch. 2)
- F403Words in Sch. 18 para. 77A(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(13)(b) (with Sch. 2)
- F404Words in Sch. 18 para. 77A(8)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(13)(c) (with Sch. 2)
- F405Words in Sch. 18 para. 77A(8)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(13)(d) (with Sch. 2)
- F406Words in Sch. 18 para. 77A(10) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 297(13)(e) (with Sch. 2)
- F407Words in Sch. 18 para. 88(3)(b) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 119(10)(a)(13); S.I. 2009/405, art. 2
- F408Word in Sch. 18 para. 88(3)(c) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(10)(b)(13); S.I. 2009/405, art. 2
- F409Words in Sch. 18 para. 88(4)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(10)(c)(13); S.I. 2009/405, art. 2
- F410Word in Sch. 18 para. 88(4)(c) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(10)(d)(13); S.I. 2009/405, art. 2
- F411Words in Sch. 18 para. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 321(7) (with Sch. 9 paras. 1-9, 22)
- F412Words in Sch. 18 para. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 108(3) (with Sch. 9 paras. 1-9, 22)
- F413Sch. 18 para. 97A and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 321(6) (with Sch. 9 paras. 1-9, 22)
- F414Sch. 18 Pt. 10A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 108(2) (with Sch. 9 paras. 1-9, 22)
- F415Sch. 19 para. 18 omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 65(d); S.I. 2009/403, art. 2(2) (with art. 10)
- F416Sch. 19 para. 46 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F417Sch. 19 para. 47 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F418Sch. 19 para. 48(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F419Sch. 19 para. 49 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- C47Sch. 18 para. 24(4)-(5) applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(a)
- C48Sch. 18 para. 25(2) applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(b)
- C49Sch. 18 para. 31 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(c)
- C50Sch. 18 paras. 31A-31D applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(d)
- C51Sch. 18 para. 32(1) applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(e)
- C52Sch. 18 para. 33 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(f)
- C53Sch. 18 para. 34 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(g)
- C54Sch. 18 paras. 50-50G applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 31, 33
- F420Ss. 155-157 repealed (23.3.2011) by Budget Responsibility and National Audit Act 2011 (c. 4), ss. 10(b), 29; S.I. 2011/892, art. 2, Sch. 1
- F421Words in Sch. 18 para. 51A(1) substituted (with effect in accordance with art. 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 3(2)
- F422Sch. 18 para. 51B(5) inserted (with effect in accordance with art. 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 3(3)
- F423Sch. 18 para. 51BA and cross-heading inserted (with effect in accordance with arts. 4, 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 3(4)
- F424S. 48 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(1)
- F425S. 138 repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(b)
- F426Sch. 17 para. 3(7) omitted (with effect in accordance with Sch. 12 para. 14(2) to the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 12 para. 13(a)
- F427Words in Sch. 18 para. 1 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 61
- F428Words in Sch. 18 para. 8(1) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 63(2)
- F429Sch. 18 para. 8(1A)(1B) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 63(3)
- F430Sch. 18 para. 11 renumbered (19.7.2011) as Sch. 18 para. 11(1) by Finance Act 2011 (c. 11), Sch. 19 para. 64(2)
- F431Sch. 18 para. 11(2) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 64(3)
- F432Sch. 18 para. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 62
- C55Sch. 18 para. 15 applied (with modifications) (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), s. 240(5)(o), Sch. 24 para. 8(2); S.I. 2012/628, art. 3(b)
- C56Sch. 18 para. 10 excluded by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(5)(a) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- F433S. 32(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 16 (with Sch. 20 para. 50(9))
- F434S. 123(5)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(i)(i)
- F435Sch. 5 para. 39 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(i)(ii)
- F436Words in Sch. 18 para. 1 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 17(2) (with Sch. 20 para. 50(9))
- F437Words in Sch. 18 para. 8(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 17(3) (with Sch. 20 para. 50(9))
- F438Words in Sch. 18 para. 9(2) inserted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 14(2)
- F439Sch. 18 para. 9(2A)(2B) substituted for Sch. 18 para. 9(2A) (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 14(3)
- F440Words in Sch. 18 para. 57(1) inserted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 15(2)
- F441Sch. 18 para. 57(1A)-(1C) substituted for Sch. 18 para. 57(1A) (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 15(3)
- F442S. 30(2)-(6) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F443S. 62 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F444Ss. 103-105 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F445S. 153 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F446Sch. 3 para. 1 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F447Sch. 3 para. 2 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F448Sch. 3 para. 3 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F449Sch. 3 para. 4 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F450Sch. 3 para. 45 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F451Sch. 3 para. 46 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F452Sch. 3 para. 47 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F453Sch. 3 para. 48 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F454Sch. 3 para. 27 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F455Sch. 3 para. 44 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F456Sch. 3 para. 43 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F457Sch. 3 para. 42 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F458Sch. 3 para. 41 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F459Sch. 3 para. 38 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F460Sch. 3 para. 37 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F461Sch. 3 para. 36 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F462Sch. 3 para. 35 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F463Sch. 3 para. 34 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F464Sch. 3 para. 33 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F465Sch. 3 para. 31 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F466Sch. 3 para. 30 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F467Sch. 3 para. 29 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F468Sch. 3 para. 28 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F469Sch. 3 para. 26 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F470Sch. 3 para. 25 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F471Sch. 3 para. 23 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F472Sch. 3 para. 22 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F473Sch. 3 para. 32 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F474Sch. 3 para. 39 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F475Sch. 3 para. 19 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F476Sch. 3 para. 8 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F477Sch. 3 para. 11 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F478Sch. 3 para. 12 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F479Sch. 3 para. 13 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F480Sch. 3 para. 14 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F481Sch. 3 para. 15 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F482Sch. 3 para. 16 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F483Sch. 3 para. 17 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F484Sch. 3 para. 18 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F485Sch. 3 para. 20 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F486Sch. 3 para. 21 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F487Words in Sch. 7 para. 1 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F488Sch. 7 para. 2 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F489Words in Sch. 7 para. 3 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F490Sch. 7 para. 8 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F491Sch. 7 para. 12 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)Sch. 7 para. 12 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)Sch. 7 para. 12 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F492Sch. 11 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F493Words in Sch. 18 para. 1 inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 13(2)(5)
- F494Words in Sch. 18 para. 8(1) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 13(3)(a)(5)
- F495Words in Sch. 18 para. 8(1) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 13(3)(b)(5)
- F496Sch. 18 para. 18(4) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 13(4)(5)
- F497Words in Sch. 18 para. 87(1) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 5(2)
- F498Words in Sch. 18 para. 87(3)(a) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 5(3)
- F499Sch. 18 para. 87(4) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 5(4)
- C57Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)
- F500Words in Sch. 18 para. 10(2) inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 5
- F501Sch. 18 para. 51A(9)(10) inserted (with effect in accordance with s. 231(5) of the amending Act) by Finance Act 2013 (c. 29), s. 231(3)
- F502Words in Sch. 18 para. 51B(3) inserted (with effect in accordance with s. 232(4) of the amending Act) by Finance Act 2013 (c. 29), s. 232(3)
- F503Sch. 18 para. 52(5)(aa) inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 6(3)(a)
- F504Words in Sch. 18 para. 83C inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 7(3)
- F505Words in Sch. 18 Pt. 9A heading substituted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 7(4)
- F506Sch. 18 para. 10(6)(7) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 3(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- C58Sch. 18 para. 34(3) excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 208(10)(11)(c)
- F507Word in Sch. 18 para. 46(2A)(b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 277(4)(a) (with ss. 269-271)
- F508Sch. 18 para. 46(2A)(d) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(4)(b) (with ss. 269-271)
- F509Word in Sch. 18 para. 10(4) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 4(a), 16; S.I. 2014/2228, art. 2
- F510Sch. 18 para. 83S(d)(e) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 6(2), 16; S.I. 2014/2228, art. 2
- F511Sch. 18 Pt. 9D heading substituted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 6(3), 16; S.I. 2014/2228, art. 2
- C59Sch. 18 para. 75 modified in part by Finance Act 2014 (c. 26), s. 225A(3)(4) (as inserted by Finance Act 2015 (c. 11), Sch. 18 paras. 7, 12(1))
- C60Sch. 18 para. 75 modified in part by Finance Act 2014 (c. 26), Sch. 32 para. 6A(3)(4) (as inserted by Finance Act 2015 (c. 11), Sch. 18 paras. 10(5), 12(2))
- F512Sch. 18 Pt. 9E inserted (with effect in accordance with Sch. 2 paras. 7-8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 2
- F513Words in Sch. 18 para. 1 inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 3(2)(a)
- F514Words in Sch. 18 para. 1 substituted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 3(2)(b)
- F515Words in Sch. 18 para. 8(1) inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 3(3)
- F516Words in Sch. 18 para. 8 inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(5)(a)
- F517Words in Sch. 18 para. 8 inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(5)(b)
- F518Sch. 18 para. 40(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 40
- F519S. 76(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 58(2)
- F520Sch. 18 para. 9(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(a)
- F521Words in Sch. 18 para. 22(3)(a)(i) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(b)
- F522Words in Sch. 18 para. 23(3)(a)(i) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(b)
- F523Word in Sch. 18 para. 25(3)(b) inserted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 3(a)
- F524Sch. 18 para. 25(3)(d) and preceding word omitted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 3(b)
- F525Sch. 18 para. 42(4)(c) and preceding word omitted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 4(b)
- F526Word in Sch. 18 para. 42(4)(a) inserted (with effect in accordance with Sch. 10 para. 22(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 4(a)
- F527Words in Sch. 18 para. 52(2)(a) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 58(3)(c)
- F528Sch. 18 para. 83S(f) inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 6(b)
- C61Sch. 18 para. 15(4) modified by Taxation (International and Other Provisions) Act 2010, Sch. 7A para. 69(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
- C62Sch. 18 para. 15(4): power to modify conferred by Taxation (International and Other Provisions) Act 2010, Sch. 7A para. 71(2)(c) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
- C63Sch. 18 para. 88(3)-(5) applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 4(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
- F529Words in Sch. 18 para. 10(4) substituted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 4
- F530Words in Sch. 18 para. 30(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 24(2)(a)
- F531Words in Sch. 18 para. 30(1) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 24(2)(b)
- F532Sch. 18 para. 30(6) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 24(3)
- F533Words in Sch. 18 para. 31(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(2)
- F534Words in Sch. 18 para. 31(3) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(3)
- F535Words in Sch. 18 para. 31(4)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(4)(a)
- F536Words in Sch. 18 para. 31(4)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(4)(b)
- F537Words in Sch. 18 para. 31(5) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(5)(a)
- F538Words in Sch. 18 para. 31(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 25(5)(b)
- F539Words in Sch. 18 para. 31A(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(2)
- F540Words in Sch. 18 para. 31A(5) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(3)(a)
- F541Words in Sch. 18 para. 31A(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 26(3)(b)
- F542Sch. 18 para. 31C(1)(a)(aa) substituted for Sch. 18 para. 31C(1)(a) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 27(a)
- F543Words in Sch. 18 para. 31C(1)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 27(b)
- F544Sch. 18 para. 32(1)-(1B) substituted for Sch. 18 para. 32(1) (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 28(2)
- F545Words in Sch. 18 para. 32(2) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 28(3)
- F546Sch. 18 para. 32(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 28(4)
- F547Words in Sch. 18 para. 33(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 29
- F548Words in Sch. 18 para. 33(3) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 29
- F549Words in Sch. 18 para. 34(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(2)
- F550Words in Sch. 18 para. 34(2) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(a)
- F551Words in Sch. 18 para. 34(2) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(b)
- F552Words in Sch. 18 para. 34(2A) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)
- F553Words in Sch. 18 para. 34(4)(c) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)
- F554Words in Sch. 18 para. 34(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)
- F555Words in Sch. 18 para. 42(2A) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 31
- F556Sch. 18 para. 44(1)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 32
- F557Words in Sch. 18 para. 61(1)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 33
- F558Words in Sch. 18 para. 61(3)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 33
- F559Words in Sch. 18 para. 61(1)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 108
- F560Sch. 18 para. 66 substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 110
- F561Words in Sch. 18 Pt. 8 heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 109
- F562Words in Sch. 18 para. 67 omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 111
- F563Words in Sch. 18 para. 68(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 112(2)
- F564Sch. 18 para. 68(5)-(8) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 112(3)
- F565Words in Sch. 18 para. 69(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 113(2)
- F566Words in Sch. 18 para. 69(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 113(3)
- F567Sch. 18 para. 70(1) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(2)
- F568Words in Sch. 18 para. 70(4) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(3)
- F569Words in Sch. 18 para. 70(6) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(4)(a)
- F570Sch. 18 para. 70(6)(b)(c) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(4)(b)
- F571Sch. 18 para. 71(1A) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 115
- F572Sch. 18 para. 71A and cross-heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 116
- F573Sch. 18 para. 72(1) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(2)
- F574Sch. 18 para. 72(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(3)
- F575Words in Sch. 18 para. 72(3) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(4)
- F576Words in Sch. 18 para. 72(4) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 117(5)
- F577Words in Sch. 18 para. 73(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 118(2)
- F578Words in Sch. 18 para. 73(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 118(3)
- F579Words in Sch. 18 para. 74(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(2)
- F580Words in Sch. 18 para. 74(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(3)
- F581Words in Sch. 18 para. 74(3) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(4)
- F582Words in Sch. 18 para. 74(4) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 119(5)
- F583Words in Sch. 18 para. 75A(6) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 120(3)
- F584Word in Sch. 18 para. 75A(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 120(2)
- F585Word in Sch. 18 para. 76 cross-heading omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 121(2)
- F586Word in Sch. 18 para. 76(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 121(3)
- F587Words in Sch. 18 para. 77(1)(a) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 122(2)(a)
- F588Words in Sch. 18 para. 77(1)(b) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 122(2)(b)
- F589Words in Sch. 18 para. 77(3)(a) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 122(3)
- F590Words in Sch. 18 Pt. 9D heading substituted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 6(a)
- F591Sch. 18 para. 83S(g) inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 6(b)
- F592Sch. 18 para. 88(9) inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 4
- F593Words in Sch. 18 para. 88(3)(b) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 34(2)
- F594Words in Sch. 18 para. 88(4)(b) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 34(3)
- C64Sch. 18 Pt. 8 (except paras. 70(4), 71(4)) applied (with modifications) (23.11.1999) by The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (S.I. 1999/2975), reg. 10(3) (as amended (30.1.2018) by S.I. 2018/9, regs. 1, 8)
- C65Sch. 18 Pt. 8 (except para. 77) applied (28.7.2000) by Finance Act 2000 (c. 17), s. 82, Sch. 22 Pt. IX para. 81(3)
- C66Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)
- F595Sch. 18 para. 88A and cross-heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 82(2)
- C67Sch. 18 para. 74 modified (12.2.2019) by Finance Act 2019 (c. 1), s. 24(4)
- F596Sch. 18 para. 20A and cross-heading inserted (retrospectively) by Finance Act 2019 (c. 1), s. 87(2)(3) (with s. 87(4))
- F597Sch. 18 para. 2(1A) inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 6(2), 35 (with Sch. 5 para. 36)
- F598Words in Sch. 18 para. 2(2) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 6(3), 35 (with Sch. 5 para. 36)
- F599Word in Sch. 18 para. 2(1A) omitted (6.4.2020) by virtue of Finance Act 2020 (c. 14), Sch. 6 para. 6(a)
- F600Sch. 18 para. 2(1A)(c) and word inserted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 6(b)
- C68Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))
- F601Words in Sch. 18 para. 91 heading inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 8(2)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F602Words in Sch. 18 para. 91 inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 8(2)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F603Sch. 18 Pt. 8A inserted (with effect in accordance with Sch. 7 para. 40 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 16
- F604Words in Sch. 18 para. 3(5) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(3)
- F605Words in Sch. 18 para. 8(1) substituted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 12
- C69Sch. 18 para. 52 extended (6.7.2021) by The Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021 (S.I. 2021/704), regs. 1, 14(2)
- C70Sch. 18 paras. 51-51G applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 24 (as amended (5.1.2023) by The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022 (S.I. 2022/1321), reg. 2(2))
- C71Sch. 18 para. 31(3) excluded (with effect in accordance with s. 28(5) of the amending Act) by 2015 c. 11, s. 101A(3) (as inserted by Finance Act 2022 (c. 3), s. 28(2)(b))
- C72Sch. 18 para. 31(3) excluded (with effect in accordance with s. 28(5) of the amending Act) by 2015 c. 11, s. 101B(3) (as inserted by Finance Act 2022 (c. 3), s. 28(3)(b))
- C73Sch. 18 para. 70(3)(4) applied (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 8(4)
- C74Sch. 18 para. 70(3)(4) applied (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 16(4)
- F606Sch. 18 para. 7A inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(3)
- F607Word in Sch. 18 para. 1 omitted (in relation to accounting periods beginning on or after 1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(2)(a)
- F608Word in Sch. 18 para. 1 omitted (in relation to accounting periods beginning on or after 1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(2)(b)
- F609Words in Sch. 18 para. 1 inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(2)(c)
- F610Words in Sch. 18 para. 8(1) inserted (in relation to accounting periods beginning on or after 1.4.2022) by Finance Act 2022 (c. 3), s. 51(1), Sch. 8 para. 2(4)
- C75Sch. 18 para. 70(3)(4) applied (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 9(4) (with ss. 15(1), 16(1), 17)
- F611Sch. 18 para. 7B and cross-heading inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(3) (with ss. 15(1), 16(1))
- F612Word in Sch. 18 para. 1 omitted (14.7.2022) by virtue of Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(2)(a) (with ss. 15(1), 16(1))
- F613Words in Sch. 18 para. 1 inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(2)(b) (with ss. 15(1), 16(1))
- F614Words in Sch. 18 para. 8(1) inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(4) (with ss. 15(1), 16(1))
- F615Sch. 18 para. 52(2A) substituted (in relation to accounting periods beginning on or after that date 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 11(b), 20
- F616Sch. 18 para. 52(2)(bza) omitted (in relation to accounting periods beginning on or after 1.4.2023 ) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 11(a), 20
- F617Sch. 18 para. 52(2)(ba) omitted (in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 11(a), 20
- F618Sch. 18 para. 83E substituted (in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 12, 20
- F619Sch. 18 para. 83EB and cross-heading inserted (in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 14, 20
- C76Sch. 18 para. 1 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 302(4)(b)
- C77Sch. 18 Pt. 8 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 305
- C78Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))
- F620Sch. 18 para. 49A and cross-heading inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 2
- F621Sch. 18 para. 21(5AA) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 1(2) (with Sch. 5 para. 7)
- F622Sch. 18 para. 21(6) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 1(3) (with Sch. 5 para. 7)
- F623Sch. 18 para. 83EA and cross-heading inserted (in relation to claims made on or after 1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 13, 19
- F624Words in Sch. 18 Pt. 9D heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(3) (with Sch. 2 paras. 16(1), 17-25)
- F625Words in Sch. 18 para. 10(4) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(2)(a) (with Sch. 2 paras. 16(1), 17-25)
- F626Sch. 18 para. 10(4A) inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(2)(b) (with Sch. 2 paras. 16(1), 17-25)
- F627Words in Sch. 18 para. 83S substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(4) (with Sch. 2 paras. 16(1), 17-25)
- F628Sch. 18 para. 83WA and cross-heading inserted (1.4.2024 in relation to claims made on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 3
- F629Sch. 18 para. 52(2B) inserted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(5)(7)
- F630Words in Sch. 18 para. 52(2) substituted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(3)(a)(7)
- F631Sch. 18 para. 52(5)(al) inserted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(b)(7)
- F632Words in Sch. 18 para. 52(5) substituted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(c)(7)
- F633Sch. 18 para. 52(5)(ae) omitted (1.4.2024 in relation to accounting periods beginning on or after that date) by virtue of Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(a)(7)
- F634Sch. 18 para. 52(2A)(d) and word inserted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(4)(7)
- F635Word in Sch. 18 para. 52(1) substituted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 1(2)(7)
- F636Words in Sch. 18 para. 52(2A)(b) substituted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(2), 16; S.I. 2024/286, reg. 2
- F637Sch. 18 para. 52(2)(bd)-(bi) omitted (1.4.2024 in relation to accounting periods beginning on or after that date) by virtue of Finance Act 2024 (c. 3), Sch. 6 para. 1(3)(b)(7)
- F638Sch. 18 para. 52(5)(ag)-(ak) omitted (1.4.2024 in relation to accounting periods beginning on or after that date) by virtue of Finance Act 2024 (c. 3), Sch. 6 para. 1(6)(a)(7)
- F639Words in Sch. 18 para. 83A substituted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(3), 16; S.I. 2024/286, reg. 2
- F640Words in Sch. 18 para. 83E(2)(a) inserted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(4)(a), 16; S.I. 2024/286, reg. 2
- F641Words in Sch. 18 para. 83E(3) substituted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 10(4)(b), 16; S.I. 2024/286, reg. 2
- F642Sch. 18 para. 83W(1)(a)(b) and words substituted for words (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 2(1)(2)
- C79Sch. 18 para. 61 excluded (31.12.2024) by The Controlled Foreign Companies (Reversal of State Aid Recovery) Regulations 2024 (S.I. 2024/1307), regs. 1(1), 3(5)
- F643Sch. 5 para. 62 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(b)(i), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)
- F644Sch. 21 para. 8 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(b)(ii), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)
- C80Sch. 18 para. 31(3) excluded (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217I(6), Sch. A1 para. 14(4) (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)(2))
- C81Sch. 18 para. 48(2)(b) excluded (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217M(2), Sch. A1 para. 10(3) (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)(2))
- F645Sch. 18 para. 2(2A) inserted (with effect in accordance with s. 41(4) of the amending Act) by Finance Act 2026 (c. 11), s. 41(1)(4)
- F646Sch. 18 para. 17(5)-(7) inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 265(1)(c)
- F647Sum in Sch. 18 para. 17(2)(a) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(a)(i)(2)
- F648Sum in Sch. 18 para. 17(2)(b) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(a)(ii)(2)
- F649Sum in Sch. 18 para. 17(3) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(b)(ii)(2)
- F650Sum in Sch. 18 para. 17(3) substituted (with effect in accordance with s. 265(2) of the amending Act) by Finance Act 2026 (c. 11), s. 265(1)(b)(i)(2)