Journal de la 836ème séance plénière du Forum

S. 52(1)-(4) deemed to have come into force at 21.3.2000 see s. 52(5) Sch. 40 Pt. I(1) in force in accordance with Sch. 40 Pt. I(1) Notes 1-3 Sch. 40 Pt. II(13) partly in force at 1.4.2000 see Sch. 30 para. 1 S. 5(2)(4) repealed (retrospective to 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt I(1) Note S. 5(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(11)(c), (12) S. 18(1)-(5) omitted (with effect in accordance with Sch. 5 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(b)(i) S. 18(7) omitted (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 5 para. 6(b)(ii) S. 27(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c) S. 27(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c) S. 27(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c) S. 31 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 32 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 33 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2) S. 34 repealed (6.4.2003) by 2002 c. 21, ss. 60, 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 S. 36 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2) S. 37 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(e) S. 38 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 3(1) S. 39(1)-(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 39(8)(9) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(k) S. 40 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2) S. 41(1) repealed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) S. 41(3)(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 41(6) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2) S. 42 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(b) S. 43 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) S. 44(1)-(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 512(2), Sch. 3 (with Sch. 2) S. 44(5A)-(5D) substituted for s. 44(4)(5) (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 391 (with Sch. 2) S. 45 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 513, Sch. 3 (with Sch. 2) S. 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. 1 para. 309, Sch. 3 Pt. 1 (with Sch. 2) S. 47 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), Sch. 8 Pt. 1 (with Sch. 7) S. 50 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. 464, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) Ss. 56-60, 62 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), Sch. 8 Pt. 1 (with Sch. 7) Ss. 56-60, 62 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), Sch. 8 Pt. 1 (with Sch. 7) Ss. 56-60, 62 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), Sch. 8 Pt. 1 (with Sch. 7) Ss. 56-60, 62 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), Sch. 8 Pt. 1 (with Sch. 7) Ss. 56-60, 62 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), Sch. 8 Pt. 1 (with Sch. 7) S. 61 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 Ss. 56-60, 62 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), Sch. 8 Pt. 1 (with Sch. 7) S. 63(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) Words in s. 65 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 66 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(c) S. 67 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(c) S. 69(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. 465, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) Ss. 70-72 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3) Ss. 70-72 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3) Ss. 70-72 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3) S. 75(1)-(3)(5)(6)(b)(c) repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3) S. 75(4) repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1 Words in s. 75(6) repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1 S. 75(6)(a) repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1 S. 76(1) repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2 ss. 579, 580, Sch. 4 (with Sch. 3) S. 77 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c.2, ss. 579, 580, Sch. 4 (with Sch. 3) S. 78 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) S. 79 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss 579, 580, Sch 4 (with Sch. 3) S. 80 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3) S. 81 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss, 579, 580, Sch. 4 (with Sch. 3) S. 83(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 84 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 515, Sch. 3 (with Sch. 2) S. 85 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 516, Sch. 3 (with Sch. 2) S. 86 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) S. 87 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 517, Sch. 3 (with Sch. 2) S. 98 repealed (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. 310, Sch. 3 Pt. 1 (with Sch. 2) S. 100 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) Sch. 6 para. 101 heading substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(7) S. 101 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(a) Words 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. 106 (with Sch. 3) S. 106 repealed (24.7.2002 with effect as mentioned in s. 79(3) of, and Sch. 23 to, the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2 S. 107 repealed (19.7.2007 with effect in accordance with Sch. 11 para. 5(2)-(7) to the amending Act) by Finance Act 2007 (c. 11), Sch. 11 para. 4, Sch. 27 Pt. 2(11) S. 108 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(j) S. 109 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(j) S. 110 repealed (with effect in accordance with Sch.6 to the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(12) S. 111(2)-(5) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 111(6)(b)(c) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S. 112 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) S.113 repealed (22.3.2001 with effect as mentioned in s. 579(1)) by 2001 c. 2, ss 579, 580, Sch 4 Words in s. 119(9) 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. 311 (with Sch. 2) Words in s. 120(7) 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. 312 (with Sch. 2) Words in s. 121(8) 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. 313 (with Sch. 2) S. 127(4) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(c) (with Sch. 39 paras. 11-13) Words in s. 128(2) substituted (13.10.2003) by Land Registration Act 2002 (c. 9), s. 136(2), Sch. 11 para. 39(a) (with s. 129); S.I. 2003/1725, art. 2(1) Word in s. 128(6)(b)(c) omitted (22.4.2019) by virtue of The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 4(b) Words in s. 128(8)(a) substituted (13.10.2003) by Land Registration Act 2002 (c. 9), s. 136(2), Sch. 11 para. 39(b) (with s. 129); S.I. 2003/1725, art. 2(1) S. 130 repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 6(1) (with Sch. 39 paras. 11-13) S. 131(1)(b) omitted (with effect in accordance with Sch. 39 para. 10(2) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 6(2) (with Sch. 39 paras. 11-13) S. 133 repealed (with effect as mentioned in Sch. 40 Pt. III Note 3 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. III S. 134 repealed (with effect as mentioned in Sch. 40 Pt. III Note 3 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. III S. 135 repealed (11.5.2001 with effect as mentioned in s. 99(7) of the amending Act) by 2001 c.9, ss. 99(7), 110, Sch. 33 Pt. III(1) Note 2 S. 136(2) 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(k)(i); S.I. 2009/511, art. 2 (with art. 4) S. 143(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. 466, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) S. 144 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. 97, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22) S. 146 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2) S. 147 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2) S. 148 omitted (7.4.2026) by virtue of Employment Rights Act 2025 (c. 36), s. 159(3), Sch. 10 para. 71 (with s. 147, Sch. 11); S.I. 2026/323, reg. 4(1)(55)(c) S. 149(4) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c) S. 150 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c) Words in s. 155 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 519 (with Sch. 2) Words in s. 155 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 393 (with Sch. 2) Sch. 1 para. 2 repealed (retrospective to 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt. I(1) Note Sch. 1 para. 3(4) repealed (retrospective to 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt I(1) Note Sch. 1 para. 4 repealed (retrospectiveto 6 p.m. on 7.3.2001) by 2001 c. 9, ss. 2(5), 110(1), Sch. 33 Pt I(1) Note Sch. 2 para. 3(1)(b) omitted (retrospective to 1.6.2009) by virtue of Finance Act 2009 (c. 10), s. 22(11)(a)(12) Words in Sch. 6 para. 4(2)(b) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 3, 21 Words in Sch. 6 para. 4(2)(b) inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 2, 13(1); S.I. 2007/2902, art. 2(1) Word in Sch. 6 para. 4(2)(b) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 3 Sch. 6 para. 5(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 4, 21 Words in Sch. 6 para. 5(3) substituted (10.7.2003) (with effect in accordance with s. 191(4) of the amending Act) by Finance Act 2003 (c. 14), s. 191(2) Words in Sch. 6 para. 5(3) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 3, 13(1); S.I. 2007/2902, art. 2(1) Word in Sch. 6 para. 5(3) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 4 Sch. 6 para. 6(2A) inserted (10.7.2003) (with effect in accordance with s. 191(4) of the amending Act) by Finance Act 2003 (c. 14), s. 191(3)(a) Words in Sch. 6 para. 6(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 5, 21 Words in Sch. 6 para. 6(2A) inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 4, 13(1); S.I. 2007/2902, art. 2(1) Word in Sch. 6 para. 6(2A) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 5 Words in Sch. 6 para. 6(3) substituted (10.7.2003) (with effect in accordance with s. 191(4) of the amending Act) by Finance Act 2003 (c. 14), s. 191(3)(b) Sch. 6 para. 9(4) repealed (1.11.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(1) Sch. 6 para. 9(5) inserted (1.11.2001) by 2001 c. 9, s. 99, Sch. 31 Pt. 2 para. 7 Words in Sch. 6 para. 11(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(2)(a), Sch. 27 Pt. 1(2) Words in Sch. 6 para. 11(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(2)(b), Sch. 27 Pt. 1(2) Words in Sch. 6 para. 11(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(3)(a), Sch. 27 Pt. 1(2) Word in Sch. 6 para. 11(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(3)(b), Sch. 27 Pt. 1(2) Sch. 6 para. 11A and cross-heading inserted (11.5.2001 with effect as mentioned in S. 105(7)) by 2001 c. 9, s. 105(2)(7) Sch. 6 para. 11A omitted (with effect in accordance with s. 79(5) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 79(1) Words in Sch. 6 para. 12(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. 314(2) (with Sch. 2) Sch. 6 para. 12A and cross-heading inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 2, 10(1) Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(a) Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(b) Words in Sch. 6 para. 12A(2) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(3) Sch. 6 para 12A(4A): words in Sch. 6 para. 12A(4) renumbered as Sch. 6 para. 12A(4A) (12.2.2019) by Finance Act 2019 (c. 1), s. 64(4) Word in Sch. 6 para. 12A(4A) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(5) Sch. 6 para. 12A(5)(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 12 Sch. 6 paras. 13(b)(iia)-(iid) inserted (22.7.2004) (with effect in accordance with s. 289(6) of the amending Act) by Finance Act 2004 (c. 12), s. 289(2) Words in Sch. 6 para. 13(b)(iii) substituted (22.7.2004) (with effect in accordance with s. 289(6) of the amending Act) by Finance Act 2004 (c. 12), s. 289(3) Words in Sch. 6 para. 13 substituted (22.7.2004) (with effect in accordance with s. 289(6) of the amending Act) by Finance Act 2004 (c. 12), s. 289(4) Sch. 6 para. 13A inserted (22.7.2004) (with effect in accordance with s. 289(6) of the amending Act) by Finance Act 2004 (c. 12), s. 289(5) Word in Sch. 6 para. 13A(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 13 Word in Sch. 6 para. 14(2)(a) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(3) Words in Sch. 6 para. 14(2)(b) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(2), 21 Sch. 6 para 14(2)(c) and preceding word inserted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(3)(7) Words in Sch. 6 para. 14(3)(b) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(2), 21 Sch. 6 para. 14(3)(c) substituted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(4)(7) Sch. 6 para. 14(3ZA) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(3), 21 Sch. 6 para. 14(3A) inserted (11.5.2001) with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(5)(7) Words in Sch. 6 para. 14(3A)(a) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 6 Sch. 6 para. 14(3B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(4), 21 Sch. 6 para. 14(4)(5) omitted (retrospective to 26.3.2013 ) by virtue of Finance Act 2013 (c. 29), Sch. 42 paras. 6(5), 21 Words in Sch. 6 para. 15(1)(a) substituted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(6) Words in Sch. 6 para. 15(2)(b) repealed (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, ss. 105(7), 110, Sch. 33 Pt. 3(3) Note Sch. 6 para. 15(4)(b) substituted (22.7.2005) (with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(2)(a); S.I. 2005/1713 Sch. 6 para. 15(4A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 7, 21 Sch. 6 para. 15(5) repealed (22.7.2005) (with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(2)(b), Sch. 43 Pt. 4(2); S.I. 2005/1713 Sch. 6 para. 17(1A)(1B) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 8(2), 21 Words in Sch. 6 para. 17(2) substituted (retrospective and with effect in accordance with Sch. 42 para. 22(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 8(3), 21 Sch. 6 para. 17(3)(4) omitted (retrospective and with effect in accordance with Sch. 42 para. 22(3) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 42 paras. 8(4), 21 Sch. 6 para. 18A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 188(1) Sch. 6 para. 18A omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 7 Word in Sch. 6 para. 19(1)(c) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 144(1)(a) Sch. 6 para. 19(1)(e) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 144(1)(b) Sch. 6 para. 19(3)(za) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 49 Sch. 6 para. 19(4A) omitted (with effect in accordance with s. 149(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 149(1) Sch. 6 para. 20(6) substituted (10.7.2003) for Sch. 6 paras. 20(6)-(8) (with effect in accordance with s.193(4) of the amending Act) by Finance Act 2003 (c. 14), s. 193(2) Sch. 6 para. 20A and cross-heading inserted (24.7.2002 with effect as mentioned in s. 123(2) of the amending Act) by 2002 c. 23, s. 123; S.I. 2003/603, art. 2 Word in Sch. 6 para. 20A(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 32 para. 21(2)(a) Sch. 6 para. 20A(1)(e) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 32 para. 21(2)(b) Words in Sch. 6 para. 20A(4)(a)(i) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 32 para. 21(3)(a) Words in Sch. 6 para. 20A(4)(a)(ii) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 32 para. 21(3)(b) Sch. 6 para. 20B and cross-heading inserted (24.7.2002 with effect as mentioned in s. 123(2) of the amending Act) by 2002 c. 23, s. 123; S.I. 2003/603, art. 2 Sch. 6 para. 20B(6) substituted (10.7.2003) for Sch. 6 paras. 20B(6)-(8) (with effect in accordance with s.193(5) of the amending Act) by Finance Act 2003 (c. 14), s. 193(3) Sch. 6 para. 21(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 9, 21 Words in Sch. 6 para. 24 cross-heading substituted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(2); S.I. 2005/1713 Sch. 6 para. 24(1) (1A) (1B) (2) substituted (22.7.2005) for Sch. 6 para. 24(1) para. 24(2) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(3); S.I. 2005/1713 Words in Sch. 6 para. 24(3) inserted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(4); S.I. 2005/1713 Sch. 6 para. 24(3A) inserted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(5); S.I. 2005/1713 Words in Sch. 6 para. 24(5) substituted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(6); S.I. 2005/1713 Sch. 6 paras. 24A-24D and cross-headings inserted (retrospective and with effect in accordance with Sch. 42 para. 22(4) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 10, 21 Words in Sch. 6 para. 24B(2) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(a) Sch. 6 paras. 24B(2A)-(2C) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(b) Words in Sch. 6 para. 24B(3) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(c) Sch. 6 para. 24B(7) substituted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(2)(d) Words in Sch. 6 para. 24C(1)(a) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(3)(a) Words in Sch. 6 para. 24C(1)(c)(i) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(3)(b) Words in Sch. 6 para. 34(1)(b) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 5(2), 13(1); S.I. 2007/2902, art. 2(1) Word in Sch. 6 para. 34(1)(b) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 8(a) Words in Sch. 6 para. 34(2) repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 172(7), Sch. 26 Pt. 8(1) Words in Sch. 6 para. 34(3) inserted (22.7.2005) (with effect in accordance with s. 190(8) of the amending Act) by Finance Act 2003 (c. 14), s. 190(7); S.I. 2005/1713 Sch. 6 para. 34(4) inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 5(3), 13(1); S.I. 2007/2902, art. 2(1) Word in Sch. 6 para. 34(4) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 8(b) Words in Sch. 6 para. 37(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(9)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Words in Sch. 6 para. 38(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(10)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Sch. 6 para. 38A and cross-heading inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 11, 21 Words in Sch. 6 para. 39(1)(c) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 6, 13(1); S.I. 2007/2902, art. 2(1) Words in Sch. 6 para. 39(1)(c) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 12(2), 21 Word in Sch. 6 para. 39(1)(c) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 9 Words in Sch. 6 para. 39(3) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 12(3), 21 Words in Sch. 6 para. 40(1) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 3(2) Sch. 6 para. 40(3) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 3(3) Sch. 6 para. 41(1)(a) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(2)(a) Words in Sch. 6 para. 41(1)(c) repealed (10.7.2003) by Finance Act 2003 (c. 14), s. 192(2)(b), Sch. 43 Pt. 4(2) Sch. 6 para. 41(2A), (2B) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(2)(c) Words in Sch. 6 para. 41(2A) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 4 Words in Sch. 6 para. 41(5)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 20(2) Word in Sch. 6 para. 42(1)(a) substituted (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(a)(16); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Words in Sch. 6 para. 42(1)(a) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(a), 10 Sch. 6 para. 42(1)(b) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Sch. 6 para. 42(1)(ba) inserted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(a), 23 Word in Sch. 6 para. 42(1)(ba) substituted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2020 (c. 14), s. 92(3)(a) Sch. 6 para. 42(1)(bb) inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2020 (c. 14), s. 92(3)(b) Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(b), 23 Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2011) by Finance Act 2010 (c. 13), s. 18 Word in Sch. 6 para. 42(1)(c) substituted (1.4.2024 in relation to supplies treated as taking place on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 328(3)(5) Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies of taxable commodities so far as the commodities are actually supplied on or after 1.4.2012) by Finance Act 2012 (c. 14), Sch. 30 paras. 10(a)(ii), 19 Sch. 6 para. 42(1)(d) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(b), 10 Sch. 6 para. 42(1) Table substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2026 (c. 11), s. 100(1) Sch. 6 para. 42(1ZA) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(3), 10 Sch. 6 para. 42(1A) inserted (with effect where the certification period begins on or after 1.4.2009) by Finance Act 2009 (c. 10), s. 118(2), Sch. 59 para. 5 Sch. 6 para. 42(1B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 13, 21 Sch. 6 para. 42(3)(4) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 67 Sch. 6 paras. 42A-42D inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 14, 21 Sch. 6 para. 42A(3) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2016) by Finance Act 2014 (c. 26), s. 98 Sch. 6 para. 43 repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(12)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Sch. 6 para. 43A and cross-heading omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 4, 10(1) Sch. 6 paras. 43A, 43B and cross-headings inserted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 11 Sch. 6 para. 43B(1)(b) substituted (with effect in accordance with Sch. 30 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 21 Sch. 6 para. 43B(1)(b)(i) omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 5, 10(1) Sch. 6 para. 44 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 7, 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4)) Word in Sch. 6 para. 44(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11) Words in Sch. 6 para. 44(2) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(3)(a) Words in Sch. 6 para. 44(2) substituted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 6 Sch. 6 para. 44(2A)-(2D) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(2) Word in Sch. 6 para. 44(2A) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11) Word in Sch. 6 para. 44(2C) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11) Words in Sch. 6 para. 44(2C)(b) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 2(2) Sch. 6 para. 44(2CA) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 2(3) Sch. 6 para. 45 cross-heading substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(6), 13(1); S.I. 2007/2902, art. 2(1) Word in Sch. 6 para. 45(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 3 (with Sch. 31 para. 11) Sch. 6 para. 45(2)-(4) repealed (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(2), 13(1), Sch. 27 Pt. 1(2); S.I. 2007/2902, art. 2(1) Words in Sch. 6 para. 45(5)(b) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(3)(a), 13(1); S.I. 2007/2902, art. 2(1) Words in Sch. 6 para. 45(5) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(3)(b), 13(1); S.I. 2007/2902, art. 2(1) Words in Sch. 6 para. 45(6)(b) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(4)(a), 13(1); S.I. 2007/2902, art. 2(1) Words in Sch. 6 para. 45(6) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(4)(b), 13(1); S.I. 2007/2902, art. 2(1) Words in Sch. 6 para. 45(7) substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 8(5), 13(1); S.I. 2007/2902, art. 2(1) Sch. 6 para. 45A and cross-heading inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 9, 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(3)(4)) Sch. 6 para. 45A omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 12 Sch. 6 para. 45B inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 1 Word in Sch. 6 para. 45B(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 4 (with Sch. 31 para. 11) Word in Sch. 6 para. 45B(6) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 4 (with Sch. 31 para. 11) Words in Sch. 6 para. 47 heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 5 (with Sch. 31 para. 11) Word in Sch. 6 para. 47(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(a) (with Sch. 31 para. 11) Word in Sch. 6 para. 47(1) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 6(b) (with Sch. 31 para. 11) Words in Sch. 6 para. 47(1)(g) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(c)(i) (with Sch. 31 para. 11) Words in Sch. 6 para. 47(1)(g) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(c)(ii) (with Sch. 31 para. 11) Sch. 6 para. 47(1)(h) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 6(d) (with Sch. 31 para. 11) Words in Sch. 6 para. 48(3)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(2)(a) (with Sch. 31 para. 11) Words in Sch. 6 para. 48(3)(c) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(2)(b) (with Sch. 31 para. 11) Words in Sch. 6 para. 48(4)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(3)(a) (with Sch. 31 para. 11) Word in Sch. 6 para. 48(4) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 7(3)(b) (with Sch. 31 para. 11) Sch. 6 para. 48(4)(e) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(3)(c) (with Sch. 31 para. 11) Sch. 6 para. 48(5)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(a) (with Sch. 31 para. 11) Sch. 6 para. 48(5)(c) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(b) (with Sch. 31 para. 11) Word in Sch. 6 para. 48(5) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(c) (with Sch. 31 para. 11) Sch. 6 para. 48(5)(f) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 7(4)(d) (with Sch. 31 para. 11) Word in Sch. 6 para. 49(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(2) (with Sch. 31 para. 11) Words in Sch. 6 para. 49(7) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(3) (with Sch. 31 para. 11) Word in Sch. 6 para. 49(8) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(4)(a) (with Sch. 31 para. 11) Word in Sch. 6 para. 49(8) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 8(4)(b) (with Sch. 31 para. 11) Sch. 6 para. 49(8)(c) and word omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 31 para. 8(4)(c) (with Sch. 31 para. 11) Sch. 6 para. 51(2)(2A)(2B) substituted for Sch. 6 para. 51(2) (23.3.2001) by S.I. 2001/1139, reg. 2(2) Words in Sch. 6 para. 51(3) substituted (23.3.2001) by S.I. 2001/1139, reg. 2(3) Sch. 6 para. 51(4)(5) omitted (23.3.2001) by S.I. 2001/1139, reg. 2(4) Words in Sch. 6 para. 51(6) substituted (23.3.2001) by S.I. 2001/1139, reg. 2(5) Sch. 6 para. 51 Table cross-heading substituted (E.W.) (6.4.2010) by The Environmental Permitting (England and Wales) Regulations 2010 (S.I. 2010/675), reg. 1(1)(b), Sch. 26 Pt. 1 para. 16 (with reg. 1(2), Sch. 4) Words in Sch. 6 para. 51(6) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 para. 15(a) (with regs. 1(3), 77-79, Sch. 4) Sch. 6 para. 51: Table entries 1-5 substituted for entries 1-33 (23.3.2001) by S.I. 2001/1139, reg. 2(6) Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(b) (with reg. 72, Sch. 4) Words in Sch. 6 para. 51(6) entry 5(1) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 para. 15(b) (with regs. 1(3), 77-79, Sch. 4) Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(c) (with reg. 72, Sch. 4) Words in Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2010) by The Environmental Permitting (England and Wales) Regulations 2010 (S.I. 2010/675), reg. 1(1)(b), Sch. 26 Pt. 1 para. 16(b) (with reg. 1(2), Sch. 4) Words in Sch. 6 para. 51(6) entry 5(1) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 para. 15(c) (with regs. 1(3), 77-79, Sch. 4) Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(2) Words in Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(d) (with reg. 72, Sch. 4) Sch. 6 para. 51 Table entry 5 omitted (12.7.2006) by virtue of The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(3) Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(4) Sch. 6 para. 51 Table entry 5 substituted (E.W.) (6.4.2008) by The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 27(2)(e) (with reg. 72, Sch. 4) Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(5) Word in Sch. 6 para. 51 Table entry 5 substituted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(6) Words in Sch. 6 para. 51 Table entry 5 inserted (12.7.2006) by The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/1848), regs. 1, 2(7) Sch. 6 paras. 52A-52F and cross-heading inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 9 (with Sch. 31 para. 11) Sch. 6 para. 53(4) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(3) Sch. 6 para. 55(1)(aa) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 15, 21 Sch. 6 para. 55(2)-(6) 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(k)(ii); S.I. 2009/511, art. 2 (with art. 4) Sch. 6 para. 62(1)(ba)-(bc) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 16, 21 Words in Sch. 6 para. 62(1)(bb) inserted (with effect in accordance with s. 63(5) of the amending Act) by Finance Act 2015 (c. 11), s. 63(4) Word in Sch. 6 para. 62(1)(c) substituted (1.11.2007) by Finance Act 2006 (c. 25), s. 172(13)(a)(i)(16); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Words in Sch. 6 para. 62(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(13)(a)(ii)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Sch. 6 para. 62(1)(ca)(cb) omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 6, 10(1) Sch. 6 para. 62(1)(d) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(13)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Words in Sch. 6 para. 62(2)(b) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(4) Words in Sch. 6 para. 64(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 33; S.I. 2010/867, art. 2(1) (with art. 16) Words in Sch. 6 para. 66(10) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 34; S.I. 2010/867, art. 2(1) (with art. 17) Words in Sch. 6 para. 75(2)(a) inserted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 32(a) (with art. 6) Sch. 6 para. 75(2)(e)(i) omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 6 para. 2(14)(a) (with Sch. 6 para. 3); S.I. 2015/1732, art. 2(e)(i) Word in Sch. 6 para. 75(2)(i) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(a) Words in Sch. 6 para. 75(3)(a) omitted (15.9.2003) by virtue of Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 32(b)(i) (with art. 6) Words in Sch. 6 para. 75(3)(a) inserted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 32(b)(ii) (with art. 6) Sch. 6 para. 75(3)(b)(i) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 32(c) (with art. 6) Words in Sch. 6 para. 75(5) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 32(d) (with art. 6) Sch. 6 para. 76(3)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(b) Sch. 6 para. 78(1A) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(5) Words in Sch. 6 para. 80(1)(b) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(2); S.I. 2010/867, art. 2(1) (with art. 18) Sch. 6 para. 80(3)(3A) substituted for Sch. 6 para. 80(3) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(3); S.I. 2010/867, art. 2(1) (with art. 19) Words in Sch. 6 para. 80(4)(a) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(4)(a); S.I. 2010/867, art. 2(1) (with art. 20) Sch. 6 para. 80(4)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 35(4)(b); S.I. 2010/867, art. 2(1) (with art. 20) Sch. 6 para. 89A (which was inserted (6.4.2014) by 2007 c. 15, s. 148, Sch. 13 para. 136 (with s. 89); S.I. 2014/768, art. 2(1)(b)) omitted (6.4.2014) by Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 7; S.I. 2014/906, art. 2 Sch. 6 para. 90(5) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 137 (with s. 89); S.I. 2014/768, art. 2(1)(b) Sch. 6 para. 91(4)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(c) Sch. 6 para. 91(5) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(6) Words in Sch. 6 para. 91(5) inserted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 8(2) Sum in Sch. 6 para. 92(3)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(2)(a) (with reg. 5(1)) Word in Sch. 6 para. 92(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6)) Words in Sch. 6 para. 92(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(2)(b) (with reg. 5(1)) Sum in Sch. 6 para. 93(3)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(3)(a) (with reg. 5(1)) Word in Sch. 6 para. 93(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6)) Words in Sch. 6 para. 93(4)(a) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(a) Words in Sch. 6 para. 93(4)(b) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(b) Words in Sch. 6 para. 93(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(3)(b) (with reg. 5(1)) Words in Sch. 6 para. 93(4) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(b) Sum in Sch. 6 para. 94(3)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(4)(a) (with reg. 5(1)) Word in Sch. 6 para. 94(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6)) Words in Sch. 6 para. 94(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(4)(b) (with reg. 5(1)) Sum in Sch. 6 para. 95(2) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(5)(a) (with reg. 5(1)) Words in Sch. 6 para. 95(3) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(5)(b) (with reg. 5(1)) Sch. 6 para. 97 repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 11(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a) Sch. 6 paras. 98-100 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(h) (with savings in relation to paras. 98, 99 by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511, art. 4(d)); S.I. 2009/571, art. 2 (with art. 6) Sch. 6 para. 101(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(2), Sch. 27 Pt. 1(2) Word in Sch. 6 para. 101(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(3)(a) Word in Sch. 6 para. 101(2)(a)(ii) inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 7(a), 10(1) Words in Sch. 6 para. 101(2)(a)(ii) substituted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(a)(2) Word in Sch. 6 para. 101(2)(a)(ii) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 14(a) Word in Sch. 6 para. 101(2)(a) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 14(b) Word in Sch. 6 para. 101(2)(a) inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 7(b), 10(1) Sch. 6 para. 101(2)(a)(iii) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(14)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Sch. 6 para. 101(2)(a)(iiia) omitted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 7(c), 10(1) Sch. 6 para. 101(2)(a)(iv) and word preceding it inserted (24.7.2002 with application as mentioned in s. 127(2) of the amending Act) by 2002 c. 23, s. 127(1)(b)(2) Words in Sch. 6 para. 101(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(3)(b) Words in Sch. 6 para. 101(3) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(4)(a) Words in Sch. 6 para. 101(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(4)(b), Sch. 27 Pt. 1(2) Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(a) Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(b) Words in Sch. 6 para. 101(4) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(5)(c) Words in Sch. 6 para. 101(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(6)(a) Word in Sch. 6 para. 101(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(6)(b) Sch. 6 para. 103(5)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(d) Words in Sch. 6 para. 108(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(2); S.I. 2010/867, art. 2(1) (with art. 21) Sch. 6 para. 108(2)(2A) substituted for Sch. 6 para. 108(2) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(3); S.I. 2010/867, art. 2(1) (with art. 22) Words in Sch. 6 para. 108(3)(a) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(4)(a); S.I. 2010/867, art. 2(1) (with art. 23) Sch. 6 para. 108(3)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 36(4)(b); S.I. 2010/867, art. 2(1) (with art. 23) Words in Sch. 6 para. 120(7)(a) inserted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 33(a) (with art. 6) Sch. 6 para. 120(7)(f)(i) omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 6 para. 2(14)(b) (with Sch. 6 para. 3); S.I. 2015/1732, art. 2(e)(i) Word in Sch. 6 para. 120(7)(k) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 23(e) Words in Sch. 6 para. 120(9) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 33(b) (with art. 6) Sch. 6 para. 121 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. 288(2) (with Sch. 3 paras. 2-4) Words in Sch. 6 para. 121(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. 288(3) (with Sch. 3 paras. 2-4) Word in Sch. 6 para. 121(1)(h) 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. 288(4) (with Sch. 3 paras. 2-4) Sch. 6 para. 121(2)-(9) 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. 288(5) (with Sch. 3 paras. 2-4) Sch. 6 paras. 121A-121G and cross-headings inserted (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. 289 (with Sch. 3 paras. 2-4) Sch. 6 para. 121G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 6 (with art. 1(3)) Sch. 6 para. 122 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. 290(2) (with Sch. 3 paras. 2-4) Sch. 6 para. 122(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. 290(3) (with Sch. 3 paras. 2-4) Sch. 6 para. 122(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. 290(4) (with Sch. 3 paras. 2-4) Sch. 6 para. 122(2A)(2B) inserted (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. 290(5) (with Sch. 3 paras. 2-4) Word in Sch. 6 para. 123(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. 291(2)(a) (with Sch. 3 paras. 2-4) Words in Sch. 6 para. 123(1)(a) 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. 291(2)(b) (with Sch. 3 paras. 2-4) Word in Sch. 6 para. 123(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. 291(3)(a) (with Sch. 3 paras. 2-4) Words in Sch. 6 para. 123(2)(b) inserted (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. 291(3)(b)(i) (with Sch. 3 paras. 2-4) Words in Sch. 6 para. 123(2)(b) inserted (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. 291(3)(b)(ii) (with Sch. 3 paras. 2-4) Word in Sch. 6 para. 123(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. 291(4) (with Sch. 3 paras. 2-4) Word in Sch. 6 para. 123(4) 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. 291(5)(a) (with Sch. 3 paras. 2-4, 9(2)(e)) Words in Sch. 6 para. 123(4) 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. 291(5)(b) (with Sch. 3 paras. 2-4, 9(2)(e)) Word in Sch. 6 para. 123(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. 291(6)(a) (with Sch. 3 paras. 2-4, 9(2)(e)) Words in Sch. 6 para. 123(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. 291(6)(b) (with Sch. 3 paras. 2-4, 9(2)(e)) Word in Sch. 6 para. 123(6)(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. 291(7)(a) (with Sch. 3 paras. 2-4, 9(2)(e)) Words in Sch. 6 para. 123(6) 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. 291(7)(b) (with Sch. 3 paras. 2-4, 9(2)(e)) Sch. 6 para. 123(6A) inserted (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. 291(8) (with Sch. 3 paras. 2-4) Sch. 6 para. 123(7) 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. 291(9) (with Sch. 3 paras. 2-4) Sch. 6 para. 124 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8 (with art. 6) Words in Sch. 6 para. 125(1) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(9) Sch. 6 para. 125(4) substituted for Sch. 6 para. 125(4)(5) (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 19(2); S.I. 2010/815, art. 2 Words in Sch. 6 para. 125(8)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 20(5) Words in Sch. 6 para. 125(9) omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 19(3); S.I. 2010/815, art. 2 Sch. 6 para. 126 omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 20; S.I. 2010/815, art. 2 Sch. 6 para. 127 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8 (with art. 6) Sch. 6 para. 128 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8 Sch. 6 para. 129 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 8 Sch. 6 para. 130 repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 11(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a) Words substituted (1.4.2003) by 2001 c. 16, ss. 70, 138(2), Sch. 2 Pt. II para. 13(1)(a)(2)(i); S.I. 2003/708, art. 2(k) Words inserted (1.4.2003) by 2001 c. 16, ss. 70, 138(2), Sch. 2 Pt. II para. 13(1)(b)(2)(i); S.I. 2003/708, art. 2(k) Word in Sch. 6 para. 135(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 8(a) Sch. 6 para. 135(1)(c) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 8(b) Sch. 6 para. 135(1)(d) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 8(b) Sch. 6 para. 137(1)(fa) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 10 (with Sch. 31 para. 11) Sum in Sch. 6 para. 139(5) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(6) (with reg. 5(1)) Sch. 6 para. 140 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 81, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i) Sch. 6 para. 141 repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(3) Sch. 6 para. 141A inserted (24.7.2002 with application as mentioned in s. 128(2) of the amending Act) by 2002 c. 23, s. 128 Sch. 6 para. 143(2)(a) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 150 Word in Sch. 6 para. 146(2)(b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 14(2) Words in Sch. 6 para. 146(3) substituted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 17(a), 21 Word in Sch. 6 para. 146(3) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 17(b), 21 Word in Sch. 6 para. 146(3) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 15 Word in Sch. 6 para. 146(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 14(2) Sch. 6 para. 146(3A)(3B) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 14(3) Words in Sch. 6 para. 146(5)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 20(7) Words in Sch. 6 para. 147 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. 292(2) Words in Sch. 6 para. 147 inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(a), 21 Words in Sch. 6 para. 147 inserted (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. 292(3) Words in Sch. 6 para. 147 repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(15)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4)) Words in Sch. 6 para. 147 substituted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(b)(i), 21 Word in Sch. 6 para. 147 inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(b)(ii), 21 Word in Sch. 6 para. 147 omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 16(a) Word in Sch. 6 para. 147 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 10(a), 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4)) Word in Sch. 6 para. 147 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 10(b), 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4)) Words in Sch. 6 para. 147 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(3)(b) Words in Sch. 6 para. 147 substituted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 9 Words in Sch. 6 para. 147 inserted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 16(b) Words in Sch. 6 para. 148(2)(c) substituted (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(3)(a); S.I. 2005/1713, art. 2 Words in Sch. 6 para. 148(3)(c) substituted (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(3)(a); S.I. 2005/1713, art. 2 Sch. 6 para. 148(6) repealed (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(3)(b), Sch. 43 Pt. 4(2); S.I. 2005/1713, art. 2 Words in Sch. 6 para. 149(1) repealed (22.7.2005, with effect in accordance with s. 189(5) of the amending Act) by Finance Act 2003 (c. 14), s. 189(4), Sch. 43 Pt. 4(2); S.I. 2005/1713, art. 2 Sch. 6 para. 149A inserted (24.7.2002) by 2002 c. 23, s. 124 Words in Sch. 6 para. 152(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. 314(3) (with Sch. 2) Sch. 6 paras. 152A, 152B and cross-headings inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 19, 21 Sch. 7 paras. 2, 3 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 1 (with art. 4) Sch. 7 para. 5 repealed (N.I.) (27.3.2006) by The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455), art. 1(3), Sch. 9; S.R. 2006/21, art. 2 (subject to S.R. 2006/22, arts. 2-7) Sch. 8 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), Sch. 8 Pt. 1 (with Sch. 7) Words in Sch. 8 para. 14(1) substituted (11.5.2001 with effect as mentioned in Sch. 13 para. 2(2) of the amending Act) by 2001 c. 9, s. 61, Sch. 13 paras. 1, 2(1)(a)(2) Sch. 8 para. 14(1A)(1B) inserted (11.5.2001 with effect as mentioned in Sch. 13 para. 2(2) of the amending Act) by 2001 c. 9, S. 61, Sch. 13 paras. 1, 2(1)(b)(2) Sch. 8 para 39(3)(a) substituted (1.12.2001) by S.I. 3629, art. 107(a) Sch. 8 para. 39(3)(c) substituted (1.12.2001) by S.I. 3629, art. 107(b) Words in Sch. 8 para. 48 inserted (11.5.2001 with effect as mentioned in Sch. 13 para. 3(2)(3) of the amending Act) by 2001 c. 9, s. 61, Sch. 13 paras. 1, 3(1)(a)(2)(3) Words in Sch. 8 para. 48 added (11.5.2001 with effect as mentioned in Sch. 13 para. 2(2)(3) of the amending Act) by 2001 c. 9, s. 61, Sch. 13 paras. 1, 3(1)(b)(2)(3) Sch 8. para. 78(3) inserted (11.5.2001 with effect as mentioned in Sch. 13 para. 4(2) of the amending Act) by 2001 c. 9, Sch. 13 para. 4 Sch. 8 para. 82(2) repealed (retrospectively) by 2001 c. 9, ss. 61, 110, Sch. 13 para. 5(1), Sch. 33 Pt. 2(2) Words in Sch. 8 para. 93(2) substituted (retrospectively) by 2001 c. 9, s. 62 Sch. 13 para. 7 Words in Sch. 8 para. 95(6) substituted (24.7.2002 with effect as mentioned in s. 39(7) of the amending Act) by 2002 c.23, s. 39(3)(7) Words in Sch. 8 para. 96(2) substituted (24.7.2002 with effect as mentioned in s. 39(7) of the amending Act) by 2002 c. 23, s. 39(4)(7) Sch. 8 para. 112A, inserted (6.4.2003) by 2002 c. 34, ss. 1(3), 5 Sch. 8 para. 112B inserted (6.4.2003) by 2002 c. 34, ss. 1(4), 5 Section S. 116A inserted (11.5.2001 with effect as mentioned in s. 95(3) of the amending Act) by 2001 c. 9, S. 95 Sch. 8 para. 127(4) inserted (24.7.2002 with effect as mentioned in s. 39(7) of the amending Act) by 2002 c. 23, s. 39(5)(7) Words in Sch.8 para. 128(2) inserted (24.7.2002 with effect as mentioned in s. 39(7) of the amending Act) by 2002 c. 23, s. 39(6)(7) Sch. 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), Sch. 8 Pt. 1 (with Sch. 7) Sch.11 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 para. 17 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. 467, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) Sch. 12 para. 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. 1 para. 467, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 12 paras. 1-16, 19-24 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), Sch. 8 Pt. 1 (with Sch. 7) Sch. 13 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 Sch. 14 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), Sch. 8 Pt. 1 (with Sch. 7) Words in Sch. 14 para. 2 substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(1) of the amending Act) by 2001 c. 9, s. 63, Sch. 14 paras. 1, 2, 13(1). Words in Sch. 14 para. 4(4) substituted (11.5.2001 with effect as mentioned in para. 13(1) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 para. 3 Words in Sch. 14 para. 8(c) substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(1) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 4, 13 Word in Sch. 14 para. 9 substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(1) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 5, 13 Sch. 14 para. 11 substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(1) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 6, 13(1) Words in Sch. 14 para. 16(1)(2) substituted (1.1.2002) by S.I. 2001/3799, arts. 2, 3 Words in Sch. 14 para. 22(4) substituted (24.7.2002) by 2002 c. 23, s. 103(4)(f) Words in Sch. 14 para. 22(4) repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(16) Sch. 14 para. 45(2)-(4) substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(2) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 7, 13(2) Sch. 14 para. 46(2)(2A) substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(2) of the amending Act) for Sch. 14 para. 46(2) by 2001 c. 9, s. 62, Sch. 14 paras. 8, 13(2) Sch. 14 para. 47(1)(e) substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(3) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 9, 13(3) Words in Sch. 14 para. 49(1) substituted (11.5.2001 with effect as mentioned in 13(3) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 10(1)(2), 13(3) Sch. 14 para. 49(2) substituted (11.5.2001 with effect as noted in 13(3)) for Sch. 14 para. 49(2)-(5) by 2001 c. 9, S.62, Sch. 14 paras. 10(1)(3), 13(3) Sch. 14 para. 53(2)-(2D) substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(2) of the amending Act) for Sch. 14 para. 53(2) by 2001 c. 9, s. 62, Sch. 14 paras. 11(1)(2), 13(2) Words in Sch. 14 para. 53(3) substituted (11.5.2001 with effect as mentioned in Sch. 14 para. 13(2) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 11(3), 13(2) Words in Sch. 14 para. 63(b)(ii) substituted by (11.5.2001 with effect as mentioned in Sch. 14 para. 13(1) of the amending Act) by 2001 c. 9, s. 62, Sch. 14 paras. 12, 13(1) Words in Sch. 15 para. 3(1)(b)(ii) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 2(a) Words in Sch. 15 para. 3(2)(a) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 2(b) Words in Sch. 15 para. 3(2)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 2(b) Words in Sch. 15 para. 8(2) 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. 315(2)(a) (with Sch. 2) Words in Sch. 15 para. 8(5) 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. 315(2)(b) (with Sch. 2) Words in Sch. 15 para. 8(5)(b)(ii) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 132 Words in Sch. 15 para. 9(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. 315(3) (with Sch. 2) Sch. 15 para. 15(ea) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 3 Word in Sch. 15 para. 15(f) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16) Sch. 15 para. 15(fa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 1(2) (with Sch. 16 para. 1(4)) Words in Sch. 15 para. 16(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(2) (with Sch. 2) Words in Sch. 15 para. 17(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. 315(4) (with Sch. 2) Words in Sch. 15 para. 18(2)(b) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 132 Sch. 15 para. 20(2)(3) substituted (22.7.2004) for Sch. 15 para. 20(2) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 4(2) Words in Sch. 15 para. 20(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. 315(5) (with Sch. 2) Sch. 15 para. 21(2)(a)-(c) repealed (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 5(2)(a), Sch. 42 Pt. 2(13) Sch. 15 para. 21(2)(ca) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 5(2)(b) Words in Sch. 15 para. 21(2)(e) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 5(2)(c) Sch. 15 para. 21(4)(a)(i) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 34(a) (with art. 6) Word in Sch. 15 para. 21(4)(a)(ii) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 5(3) Words in Sch. 15 para. 21(5) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 5(4)(a) Words in Sch. 15 para. 21(5) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 5(4)(b) Sch. 15 para. 21A and cross-heading inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 6 Sch. 15 para. 21A(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. 315(6) (with Sch. 2) Words in Sch. 15 para. 22(1)(a) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(a) Words in Sch. 15 para. 22(1)(b) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(b) Words in Sch. 15 para. 22(2)(a) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(a) Words in Sch. 15 para. 22(2)(b) substituted (with effect in accordance with Sch. 14 para. 3(2)(3) to the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 3(1)(b) Sch. 15 para. 22A and cross-heading inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 1(3) (with Sch. 16 para. 1(4)) Words in Sch. 15 para. 22A(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 49; S.I. 2014/1640, art. 5(2)(r) Words in Sch. 15 para. 22A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 34; S.I. 2020/45, reg. 2 Words in Sch. 15 para. 23(3)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 7(a) Words in Sch. 15 para. 23(5) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 7(b)(i) Words in Sch. 15 para. 23(5) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 7(b)(ii) Words in Sch. 15 para. 23(6) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 7(c) Words in Sch. 15 para. 23(8)(a)(i) substituted (22.7.2004) (with effect in accordance with Sch. 27 para. 6(5)(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 6(2) Sch. 15 para. 23(10) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(2), 18, Sch. 27 Pt. 2(16) Sch. 15 para. 23(11) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(2), 18, Sch. 27 Pt. 2(16) Sch. 15 para. 23A and cross-heading inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(3), 18 Words in Sch. 15 para. 23A(1)(d) 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. 315(7) (with Sch. 2) Words in Sch. 15 para. 24(1) repealed (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 8(a)(i), Sch. 42 Pt. 2(13) Word in Sch. 15 para. 24(1) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 8(a)(ii) Sch. 15 para. 24(2)(a) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 34(b) (with art. 6) Word in Sch. 15 para. 24(2)(b) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 8(b) Words in Sch. 15 para. 24(4)(a) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 8(c)(i) Words in Sch. 15 para. 24(4)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 8(c)(ii) Words in Sch. 15 para. 25(3)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 9 Sch. 15 para. 26(1)(ha)-(hc) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 2(a), 10 (with Sch. 11 para. 11) Words in Sch. 15 para. 26(2) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 2(b), 10 (with Sch. 11 para. 11) Words in Sch. 15 para. 28(1) substituted (22.7.2004) (with effect in accordance with Sch. 27 para. 6(5)(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 6(3) Words in Sch. 15 para. 28(6) repealed (22.7.2004) (with effect in accordance with Sch. 27 para. 6(5)(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 6(4), Sch. 42 Pt. 2(19) Sch. 15 para. 29(3)(a)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 9(2), 13 Words in Sch. 15 para. 29(4) substituted (24.7.2002) by 2002 c. 23, s. 103(4)(f) The second sentence in Sch. 15 para. 29(4) repealed (24.7.2002) by 2002 c. 23, s. 141, Sch. 40, Pt. 3(16) Sch. 15 para. 29(7) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 9(3), 13 Sch. 15 paras. 30A-30C and cross-heading inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 3, 10 (with Sch. 11 para. 11) Words in Sch. 15 para. 33(3)(c) 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. 315(8)(a) (with Sch. 2) Words in Sch. 15 para. 33(3)(c) 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. 315(8)(b) (with Sch. 2) Words in Sch. 15 para. 33(5) 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. 315(9) (with Sch. 2) Sch. 15 para. 34(aa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 4(2) Words in Sch. 15 para. 35(2)(c) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 10 Sch. 15 para. 35A and cross-heading inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 4(3) (with Sch. 16 para. 8) Sch. 15 para. 36(1)-(1C) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 5(3) of the amending Act) for Sch. 15 para. 36(1) by 2001 c. 9, s. 64, Sch. 16 para. 5(1)(3). Word in Sch. 15 para. 36(1) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 8(2) Sch. 15 para. 36(1A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 8(3) Words in Sch. 15 para. 36(1B) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 8(4) Words in Sch. 15 para. 36(1B)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 11(a)(i) Words in Sch. 15 para. 36(1B)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 11(a)(ii) Words in Sch. 15 para. 36(1C) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 8(5) Words in Sch. 15 para. 36(4)(b)(ii) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 11(b) Words in Sch. 15 para 36(5)(a) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 5(3) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 paras. 5(2)(a)(3) Words in Sch. 15 para. 36(5)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 11(b) Words in Sch. 15 para. 36(5) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 8(6) Sch. 15 para. 40(2)(a) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(a) Sch. 15 para. 40(2A), (2B) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(b) Sch. 15 para. 40(5)(a) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(c) Word in Sch. 15 para. 40(5)(b) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(d) Sch. 15 para. 40(6)(a) substituted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(e) Words in Sch. 15 para. 40(6)(b) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 34(c) (with art. 6) Word in Sch. 15 para. 40(6)(b) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 12(f) Words in Sch. 15 para. 46(2)(a) repealed (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. 315(10), Sch. 3 Pt. 1 (with Sch. 2) Words in Sch. 15 para. 54(1)(a) inserted (retrospectively) by 2001 c. 9, s.64, Sch. 16 para. 6(1)(6) Sch. 15 para. 54(2A) inserted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 6(2)(7) Sch. 15 para. 54(3)(a)(b) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) for Sch. 15 para. 54(3)(a)-(c) by 2001 c. 9, s. 64, Sch. 16 paras. 6(3)(7) Sch. 15 para. 54(3A) inserted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 6(4)(7) Sch. 15 para. 54(4) substituted (11.5.2001 with effect as mentioned in Sch. 16 para. 6(7) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 6(5)(7) Words in Sch. 15 para. 55(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(3) (with Sch. 2) Sch. 15 para. 55(5) inserted (retrospectively) by 2001 c. 9, s. 64, Sch. 16 para. 7 Words in Sch. 15 para. 56(3) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(a) (with Sch. 2) Words in Sch. 15 para. 56(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(b) (with Sch. 2) Words in Sch. 15 para. 56(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(c) (with Sch. 2) Words in Sch. 15 para. 56(3)(c) inserted (11.5.2001 with effect as mentioned in Sch. 16 para. 9(2) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 para. 8 Words in Sch. 15 para. 56(3) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(4)(d) (with Sch. 2) Word in Sch. 15 para. 57(1) inserted (11.5.2001 with effect as mentioned in Sch. 15 para. 9(3) of the amending Act) by 2001 c. 9, s. 64, Sch. 16 Pt. 2 para. 9(1)(3) Word in Sch. 15 para. 57(3) substituted (retrospectively) by 2001 c. 9, s. 64, Sch. 16 Pt. 2 para. 9(2)(4) Words in Sch. 15 para. 58(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 26(a)(i) (with art. 4) Words in Sch. 15 para. 58(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 26(a)(ii) (with art. 4) Sch. 15 para. 58(6) repealed (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 26(b), Sch. (with art. 4) Words in Sch. 15 para. 60(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. 468, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) Sch. 15 para. 63(1)(a)(ia) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 4(4) Words in Sch. 15 para. 70(1)(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. 315(11)(a) (with Sch. 2) Sch. 15 para. 70(1)(b) and word repealed (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. 315(11)(b), Sch. 3 Pt. 1 (with Sch. 2) Words in Sch. 15 para. 70(2)(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. 315(11)(c) (with Sch. 2) Words in Sch. 15 para. 71(1)(b)(ii) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(2) Words in Sch. 15 para. 79(5) substituted (10.7.2003) (with effect in accordance with s. 155(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 27 para. 9 Words in Sch. 15 para. 82(1) substituted (24.7.2002 with effect as mentioned in Sch.9 para.7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 para. 6(3) Words in Sch. 15 para. 84(1) inserted (24.7.2002 with effect as mentioned in s. 44(3) of the amending Act) by 2002 c.23, s. 44(2), Sch. 8 Pt. 2 para. 5 Words in Sch. 15 para. 85(1) inserted (24.7.2002 with effect as mentioned in s. 44(3) of the amending Act) by 2002 c. 23, s. 44(2), Sch. 8 Pt. 2 para.5 Words in Sch. 15 para. 86(2) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 10, 13 Word in Sch. 15 para. 91(4) 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. 293(2)(a) Words in Sch. 15 para. 91(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. 293(2)(b) Word in Sch. 15 para. 92(2)(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. 293(3) Words in Sch. 15 para. 93(6) substituted (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(2)(e) Words in Sch. 15 para. 93(7) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(4)(a) Words in Sch. 15 para. 93(7) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s 45, Sch. 9 Pt. 2 para. 6(4)(b) Words in Sch. 15 para. 94(4) 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. 315(12) (with Sch. 2) Words in Sch. 15 para. 96(2)(a) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(5)(a) Words in Sch. 15 para. 96(2)(b) substituted (24.7.2002 with effect as mentioned in Sch. 9 para. 7(1) of the amending Act) by 2002 c. 23, s. 45, Sch. 9 Pt. 2 para. 6(5)(b) Words in Sch. 15 para. 99(2) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 132 Words in Sch. 15 para. 99(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 521 (with Sch. 2) Words in Sch. 15 para. 102(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. 315(13)(d) (with Sch. 2) Words in Sch. 15 para. 102(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. 315(13)(a) (with Sch. 2) Words in Sch. 15 para. 102(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. 315(13)(b) (with Sch. 2) Words in Sch. 15 para. 102(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. 315(13)(c) (with Sch. 2) Words in Sch. 15 para. 102(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. 315(14) (with Sch. 2) Sch. 15 para. 102(4)(a) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 34(d) (with art. 6) Sch. 15 para. 102(8) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 13 Sch. 15 para. 102(9) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 394(5) (with Sch. 2) Words in Sch. 15 para. 103 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. 315(15) (with Sch. 2) Words in Sch. 15 para. 103 inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 14 Words in Sch. 15 para. 103 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(4), 18 Sch. 16 para. 2 repealed (with effect in relation to shares issued after 6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2) Sch. 16 para. 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) Sch. 17 (except paras. 7, 8, 15(3)(b)) repealed (with effect in relation to shares issued after 6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2) Sch. 17 para. 7 repealed (11.5.2001 with effect in accordance with Sch. 15 para. 40(2)(3) of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(3) Notes 2, 6 Sch. 17 para. 15(3)(b) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) Sch. 18 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) Sch. 18 Pt. II repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) Sch. 19 paras. 1, 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) Sch. 20 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. 469, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) Words in Sch. 22 para. 4(1) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 3(2) Words in Sch. 22 para. 4(2) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 3(3) Words in Sch. 22 para. 10(2) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(2)(a)(11) Words in Sch. 22 para. 10(3) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(2)(b)(11) Sch. 22 para. 10(3A)(3B) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(2)(c)(11) Words in Sch. 22 para. 13(1) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(3)(a)(11) Words in Sch. 22 para. 13(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(3)(b)(11) Sch. 22 para. 13(1A)(1B) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(3)(c)(11) Sch. 22 para. 13(2A) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 2(2), 18(2) Sch. 22 para. 15(1) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(4)(11) Sch. 22 para. 15ZA and cross-heading inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(5)(11) Paras. 15A, 15B and cross-headings inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 3, 18(2) Words in Sch. 22 para. 16(1)(b) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 2(1) Words in Sch. 22 para. 17(1) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(a) Words in Sch. 22 para. 17(2)(a) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(b) Words in Sch. 22 para. 17(2) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(c)(i) Words in Sch. 22 para. 17(2) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(c)(ii) Words in Sch. 22 para. 17(4)(a) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(d)(i) Words in Sch. 22 para. 17(4)(b) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 5(d)(ii) Sch. 22 para. 18A and cross-heading inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 2(2) Words in Sch. 22 para. 19(1)(a) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(a), 18(1) (with Sch. 7 paras. 19-21) Words in Sch. 22 para. 19(1)(b) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(b), 18(1) (with Sch. 7 paras. 19-21) Words in Sch. 22 para. 19(1)(c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(c), 18(1) (with Sch. 7 paras. 19-21) Words in Sch. 22 para. 19(1)(d) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(d), 18(1) (with Sch. 7 paras. 19-21) Word in Sch. 22 para. 19(3) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(a), 18(1) (with Sch. 7 paras. 19-21) Sch. 22 para. 19(3)(b), (c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(b), 18(1) (with Sch. 7 paras. 19-21) Sch. 22 para. 19(3)(c) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(6)(11) Sch. 22 para. 19(5) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(4), 18(1) (with Sch. 7 paras. 19-21) Sch. 22 para. 20(1)(f) substituted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 5(2), 18(1) (with Sch. 7 paras. 19-21) Sch. 22 para. 20(5) repealed (22.7.2004) (with effect in accordance with Sch. 27 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 7(1), Sch. 42 Pt. 2(19) Sch. 22 para. 20(7) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 5(3), 18(1) (with Sch. 7 paras. 19-21) Sch. 22 para 20A and cross-heading inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 6, 18(1) (with Sch. 7 paras. 19-21) Words in Sch. 22 para. 22(1) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(2), 18(2) Words in Sch. 22 para. 22(2)(b) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(3), 18(2) Words in Sch. 22 para. 22(5) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(4), 18(2) Sch. 22 para. 22(6) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(5), 18(2) Sch. 22 paras. 22A-22F and cross-headings omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(7)(11) Sch. 22 para. 23(3) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 6 Words in Sch. 22 para. 37(1) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 7(1)(a) Sch. 22 para. 37(6) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 7(1)(b) Sch. 22 para. 41(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 395 (with Sch. 2) Word in Sch. 22 para. 41(4) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(1)(a), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 41(4) substituted (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(1)(b) (with Sch. 32 para. 4) Words in Sch. 22 para. 43(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. 294(2) Para 43A and cross-heading inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 11, 18(2) Words in Sch. 22 para. 43A(1)(a) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(8)(11) Words in Sch. 22 para. 46(1)(a) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 4(a)(i) Words in Sch. 22 para. 46(1)(b) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 4(a)(ii) Sch. 22 para. 46(3) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 4(b) Words in Sch. 22 para. 49(2)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/332), regs. 1, 2(7) Words in Sch. 22 para. 49(2)(b) omitted (1.4.2022 for accounting periods beginning on or after that date) by virtue of Finance Act 2022 (c. 3), s. 25(9)(12) Words in Sch. 22 para. 49(2)(c) inserted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2024 (c. 3), Sch. 8 para. 7(2) Words in Sch. 22 para. 50(2)(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. 470(2)(a) (with Sch. 2 Pts. 1, 2) Word in Sch. 22 para. 50(2)(a) inserted (24.7.2002 with effect as mentioned in s. 79(3) of the amending Act) by 2002 c. 23, s. 79, Sch. 23 Pt. 2 para. 23(2) Sch. 22 para. 50(2)(b) repealed (24.7.2002 with effect as mentioned in s. 79(3) of the amending Act) by 2002 c. 23, s. 79, Sch. 40 Pt. 3(10) Note Words in Sch. 22 para. 50(2)(c) 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. 470(2)(b) (with Sch. 2 Pts. 1, 2) Sch. 22 para. 51(3) substituted for Sch. 22 para. 51(3)(4) (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. 470(3) (with Sch. 2 Pts. 1, 2) Sch. 22 para. 51(3)(c) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 35(a) (with reg. 32) Words in Sch. 22 para. 51(3)(d) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 35(b) (with reg. 32) Sch. 22 para. 51(3)(e) and word inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 35(c) (with reg. 32) Words in Sch. 22 para. 54(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(2)(a) (with Sch. 20 para. 50(9)) Word in Sch. 22 para. 54(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(2)(b) (with Sch. 20 para. 50(9)) Words in Sch. 22 para. 54(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(2)(c) (with Sch. 20 para. 50(9)) Sch. 22 para. 54(2)-(5) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 19(3) (with Sch. 20 para. 50(9)) Words in Sch. 22 para. 57(1)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 20(2) (with Sch. 20 para. 50(9)) Sch. 22 para. 57(2)(a)(aa) substituted for Sch. 22 para. 57(2)(a) (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. 56 (with Sch. 9 paras. 1-9, 22) Sch. 22 para. 57(4)(4A) substituted for Sch. 22 para. 57(4) (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 20(3) (with Sch. 20 para. 50(9)) Sch. 22 para. 57(6)(a) substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 7 Words in Sch. 22 para. 57(6)(a) substituted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 14 Words in Sch. 22 para. 57(6)(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. 316(3)(b) (with Sch. 2) Words in Sch. 22 para. 58(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. 119(2) (with Sch. 9 paras. 1-9, 22) Words in Sch. 22 para. 58(2) 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. 119(3) (with Sch. 9 paras. 1-9, 22) Words in Sch. 22 para. 59(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. 119(4) (with Sch. 9 paras. 1-9, 22) Sch. 22 para. 59(2) 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. 119(5) (with Sch. 9 paras. 1-9, 22) Words in Sch. 22 para. 59(3) 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. 119(6) (with Sch. 9 paras. 1-9, 22) Words in Sch. 22 para. 60(2) 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. 119(7) (with Sch. 9 paras. 1-9, 22) Words in Sch. 22 para. 61(6) 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. 470(4) (with Sch. 2 Pts. 1, 2) Words in Sch. 22 para. 62(6) 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. 470(5) (with Sch. 2 Pts. 1, 2) Words in Sch. 22 para. 63(2)(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. 470(6)(a) (with Sch. 2 Pts. 1, 2) Sch. 22 para. 63(2)(b) substituted (24.7.2002 with effect as mentioned in s. 83(3)(4) of the amending Act) by 2002 c. 23, s. 83, Sch. 27 para. 23(3) Words in Sch. 22 para. 63(2)(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. 470(6)(b) (with Sch. 2 Pts. 1, 2) Words in Sch. 22 para. 63(2)(c) 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. 470(6)(c) (with Sch. 2 Pts. 1, 2) Sch. 22 para. 63(2)(dd) substituted (with effect in accordance with Sch. 9 para. 9(4) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 9(2) Words in Sch. 22 para. 63(2)(dd) 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. 316(4) (with Sch. 2) Sch. 22 para. 63(4) inserted (with effect in accordance with Sch. 9 para. 9(4) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 9(3) Sch. 22 para. 68(2)(c) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 12(2), 18(2) Sch. 22 para. 69(2) 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. 108(2) Words in Sch. 22 para. 69(4) substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) for Sch. 22 para. 69(a)(b) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(3) Sch. 22 para. 70(2) substituted (28.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(4) Words in Sch. 22 para. 72(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. 108(5) Sch. 22 para. 73(2) substituted (23.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579(1), Sch. 2 para. 108(6) Sch. 22 para. 75(2)(3) 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. 108(7) Sch. 22 para. 76(2) 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. 108(8) Words in Sch. 22 para. 77(2) substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 22, ss. 578, 579, Sch. 2 para. 108(9) Sch. 22 para. 79A inserted (with effect in accordance with s. 24(10) of the amending Act) by Finance Act 2012 (c. 14), s. 24(8) Words in Sch. 22 para. 80(2)(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. 108(9)(10) Sch 22. para. 82 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. 108(12) Words in Sch. 22 para. 83(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. 108(13) Words in Sch. 22 para. 83(2) 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. 108(14) Sch. 22 para. 83(3)(a) 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. 108(15) Sch. 22 para. 84 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 22 Words in Sch. 22 para. 85(1) substituted (22.3.2002 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(18) Sch. 22 para. 85(1A)-(1C) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 13(2), 18(2) Words in Sch. 22 para. 85(2) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 13(3), 18(2) Sch. 22 para. 86 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 22 Words in Sch. 22 para. 87(1)(a) substituted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 19(2) Sch. 22 para. 87(1)(b) substituted (23.1.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(20) Sch. 22 para. 88: definition of “capital allowance" 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. 108(21) Sch. 22 para. 88: definition of “qualifying activity" 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. 108(21) Sch. 22 para. 88(2) substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) for Sch. 22 para. 88(2)(3) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(22) Words in Sch. 22 para. 88(4) 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. 108(23) Word in Sch. 22 para. 89(1) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(2), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 89(1)(2) inserted (23.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(24)(25) Words in Sch. 22 para. 89(1) inserted (with effect in accordance with Sch. 8 para. 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(2) Words in Sch. 22 para. 89(1) inserted (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(3) (with Sch. 32 para. 4) Sch. 22 para. 89(2) substituted (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(4) (with Sch. 32 para. 4) Sch. 22 para. 89A and heading inserted (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(5) (with Sch. 32 para. 4) Words in Sch. 22 para. 89A(6) 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. 316(5) (with Sch. 2) Word in Sch. 22 para. 90(1) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(2), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Sch. 22 paras. 91A-91F and cross-heading inserted (with effect in accordance with Sch. 8 para. 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(3) Words in Sch. 22 para. 91C(5) 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. 316(6) (with Sch. 2) Word in Sch. 22 para. 92(1) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(2), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 92(2) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 14(2), 18(2) Sch. 22 para. 92(3A) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 14(3), 18(2) Words in Sch. 22 para. 92(4) substituted (22.3.2001) by 2001 c. 2, Word in Sch. 22 para. 93 heading repealed (10.7.2003) (with effect in accordance with Sch. 43 Pt. 3(11) Note of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(11) Word in Sch. 22 para. 93(1) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(2), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 93(1) repealed (10.7.2003) (with effect in accordance with Sch. 43 Pt. 3(11) Note of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(11) Words in Sch. 22 para. 93(1)(b) inserted (with effect in accordance with Sch. 8 para 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(4) Word in Sch. 22 para. 94(1) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(2), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 94(2) inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 19(3) Sum in Sch. 22 para. 94(3) substituted (with effect in accordance with s. 10(4) of the amending Act) by Finance Act 2024 (c. 3), s. 10(2) Words in Sch. 22 para. 94(3)(a) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(a) Words in Sch. 22 para. 94(3)(b) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(b) Sch. 22 para. 94(3A) inserted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(c) Words in Sch. 22 para. 94(4) omitted (with effect in accordance with s. 57(8)-(9) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 57(2)(d)(i) Words in Sch. 22 para. 94(4) inserted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(d)(ii) Words in Sch. 22 para. 94(4) 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. 108(27) Words in Sch. 22 para. 94(4) omitted (with effect in accordance with s. 57(8)-(9) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 57(2)(d)(iii) Sch. 22 para. 94(4A) inserted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(2)(e) Sum in Sch. 22 para. 94(5) substituted (with effect in accordance with s. 10(4) of the amending Act) by Finance Act 2024 (c. 3), s. 10(3) Word in Sch. 22 para. 95(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(3)(a) Words in Sch. 22 para. 95(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(3)(b) Words in Sch. 22 para. 96(2) 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. 108(28) Words in Sch. 22 para. 97(2) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(4)(a) Words in Sch. 22 para. 97(3) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(4)(a) Words in Sch. 22 para. 97(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(4)(b) Word in Sch. 22 para. 98(1)(a) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(2), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 98(8) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(5) Word in Sch. 22 para. 99(1)(a) repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 1(2), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 99(2) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(6)(a) Words in Sch. 22 para. 99(4) substituted (with effect in accordance with s. 57(8)-(9) of the amending Act) by Finance Act 2011 (c. 11), s. 57(6)(b) Sch. 22 para. 99(5) omitted (with effect in accordance with s. 57(8)-(9) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 57(6)(c) Words in Sch. 22 para. 100(2)(b)(ii) 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. 108(29) Words in Sch. 22 para. 100(3) 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. 108(30) Sch. 22 para. 104(1A), (1B) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 15(2), 18(1) (with Sch. 7 paras. 19-21) Sch. 22 para. 105 repealed (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 16, 18(1), Sch. 11 Pt. 2(10) (with Sch. 7 paras. 19-21) Words in Sch. 22 para. 110(2) 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. 108(31) Words in Sch. 22 para. 110(4) substituted (22.3.2001 with effect as noted in 579(1)) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(32)(a) Words in Sch. 22 para. 110(4) substituted (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(32)(b) Sch. 22 para. 112(3) 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. 108(33) Words in Sch. 22 para. 112(5) substituted (22.3.2001 with effect as mentioned in 579(1) of the amended Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 108(34) Words in Sch. 22 para. 113(2) 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. 108(35) Words in Sch. 22 para. 126(5)(b) 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. 294(3) Words in Sch. 22 para. 135(a) 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. 108(36) Words in Sch. 22 para. 135(b) 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. 108(36) Words in Sch. 22 para. 144(2) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 133 Words in Sch. 22 para. 144(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 522 (with Sch. 2) Words in Sch. 22 para. 147 table inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(10)(a)(11) Words in Sch. 22 para. 147 repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(2)(a), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4) Words in Sch. 22 para. 147 inserted (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(2)(b) (with Sch. 32 para. 4) Words in Sch. 22 para. 147 omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/332), regs. 1, 2(8)(a) Words in Sch. 22 para. 147 inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 17(2), 18(1) (with Sch. 7 paras. 19-21) Words in Sch. 22 para. 147 table omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(10)(b)(11) Sch. 23 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 523, Sch. 3 (with Sch. 2) Sch. 26 para. 6 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2) Sch. 27 paras. 1-6 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) Sch. 27 para. 7 repealed (22.7.2004) (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3) Sch. 27 para. 8 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7) Sch. 27 para. 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) Sch. 27 para. 12(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) Sch. 28 repealed (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. 317, Sch. 3 Pt. 1 (with Sch. 2) Sch. 29 para. 7(2)-(5) 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(c) Sch. 29 para. 8 repealed (with effect in accordance with s. 70(6)-(11) of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9) Sch. 29 para. 17 repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(c) Sch. 29 para. 18 repealed (with effect in accordance with s. 72 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9) Sch. 29 para. 20 repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2 Sch. 29 para. 21 repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2 Sch. 29 para. 30 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(9) Sch. 29 para. 39 repealed (with effect in relation to periods of account (whenever beginning) which end on or after 31.12.2006) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1 Sch. 29 paras. 41-43 repealed (with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2 Sch. 29 paras. 41-43 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2 Sch. 29 paras. 41-43 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(10) Note 2 of the repealing Act) by 2002 c. 23, s. 41, Sch. 40, Pt. 3(10) Note 2 Sch. 29 para. 44 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) Sch. 29 para. 47 added (retrospectively) by 2001 c. 9, s. 79 Sch. 30 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. 1 (with Sch. 9 paras. 1-9, 22) Sch. 30 para. 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) Sch. 30 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. 1 (with Sch. 9 paras. 1-9, 22) Sch. 30 para. 4(1)-(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. 1 (with Sch. 9 paras. 1-9, 22) Sch. 30 para. 4(13)(14) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Sch. 30 paras. 5-9 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) Sch. 30 para. 10 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Sch. 30 para. 11 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) Sch. 30 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. 1 (with Sch. 9 paras. 1-9, 22) Sch. 30 para. 13 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(f) (with Sch. 16 paras. 78) Sch. 30 para. 14 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Sch. 30 paras. 15-17 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) Sch. 30 para. 18 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Sch. 30 para. 20 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) Sch. 30 para. 21 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(b) Sch. 30 para. 22 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(b) Sch. 30 paras. 23-25 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) Sch. 30 para. 26 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Sch. 30 para. 27 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) Sch. 30 para. 28 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) Sch. 30 para. 30 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) Sch. 31 para. 7(2)-(7) 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(b) (with Sch. 16 paras. 13-20) Sch. 31 para. 7(10)(11) 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(b) (with Sch. 16 paras. 13-20) Sch. 33 para. 9(1) repealed (with effect as mentioned in Sch. 40 Pt. III Note 4 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. III Words in Sch. 34 para. 3(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. 318 (with Sch. 2) Sch. 35 repealed (11.5.2001 with effect in accordance with s. 99(7) of the amending Act) by 2001 c. 9, ss. 99(7), 110, Sch. 33 Pt. 3(1) Note 2 Word in Sch. 38 para. 4(3) inserted (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. 295(2) Words in Sch. 38 para. 8 substituted (25.7.2003 for specified purposes, 29.12.2003 for remaining purposes) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 160 (with Sch. 18); S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3)) S.I. 2003/3142, art. 3(2) Word in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5)) Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch. Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a)) Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 4) Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3 Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1) Sch. 6 para. 12 excluded (1.4.2011) by The Climate Change Levy (Suspension of Transport Exemption) Order 2011 (S.I. 2011/1025), arts. 1, 2 Sch. 6 para. 42 modified (retrospective to 1.4.2011) by Finance Act 2011 (c. 11), s. 79(2)(3)(6) Sch. 15 para. 85 excluded (24.7.2002 with effect as mentioned in s. 44(3) of the amending Act) by 1992 c. 12, Sch. 7AC Pt. 1 para. 4(4) (as inserted by 2002 c. 23, s. 44(2), Sch. 8 para. 1) Sch. 15 para. 93 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 76(6)(a), 1184(1) (with Sch. 2) Sch. 22 Pt. 2 applied (with modifications) (1.6.2023) by The Tonnage Tax (Further Opportunity for Election) Order 2023 (S.I. 2023/508), arts. 1, 3 Sch. 22 para. 12 modified (1.7.2005) by Tonnage Tax (Further Opportunity for Election) Order 2005 (S.I. 2005/1449), arts. 1, 3 Sch. 22 para. 34(2) applied (31.8.2000) by S.I. 2000/2129, reg. 25 Sch. 22 para. 34(3) powers of disclosure extended (14.12.2001) by 2001 c. 24, s. 17, Sch. 4 Pt. I para. 49 Sch. 22 para. 67(2) modified (24.7.2002 with application as mentioned in s. 43(4) of the amending Act) by 1992 c. 12, s. 179(B), Sch. 7AB para. 10 (as inserted by 2002 c. 23, s. 43(1)(2), Sch. 7) Sch. 22 para. 94(3)(a) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) Sch. 22 para. 94(3)(b) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) Sch. 22 para. 94(4) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) Sch. 22 para. 95(4) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) Sch. 22 para. 97(2)-(4) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) Sch. 22 para. 98(8) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) Sch. 22 para. 99(2) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) Sch. 22 para. 99(5) modified (with effect in accordance with s. 10(8)-(13) of the amending Act) by Finance Act 2011 (c. 11), s. 10(5)-(7) 1979 c. 4. 1979 c. 4. 1979 c. 4. 1979 c. 5. 1979 c. 5. 1979 c. 5. 1979 c. 5. 1979 c. 5. 1979 c. 5. 1979 c. 5. 1994 c. 9. 1979 c. 5. 1979 c. 5. 1979 c. 5. 1979 c. 7. 1979 c. 7. 1979 c. 7. 1994 c. 9. 1994 c. 9. 1994 c. 9. 1979 c. 7. 1997 c. 16. 1981 c. 63. 1994 c. 9. 1994 c. 9. 1994 c. 22. 1994 c. 22. 1994 c. 22. 1979 c. 2. 1979 c. 2. 1995 c. 39. 1979 c. 2. 1994 c. 9. 1999 c. 16. 1990 c. 29. 1989 c. 26. 1992 c. 12. 1992 c. 12. 1989 c. 26. 1989 c. 26. 1994 c. 9. 1990 c. 1. 1990 c. 1. 1990 c. 1. 1992 c.12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1998 c. 36. 1992 c. 12. 1993 c. 34. 1990 c. 1. 1996 c. 8. 1990 c. 1. 1985 c. 6. S.I. 1986/1032 (N.I.6). 1992 c. 12. 1998 c. 36. 1993 c. 34. 1999 c. 16. 1999 c. 16. 1999 c. 16. 1891 c. 39. 1891 c. 39. 1891 c. 39. 1999 c. 16. 1891 c. 39. 1986 c. 41. 1891 c. 39. 1930 c. 28. 1988 c. 1. 1988 c. 1. 1954 c. 23 (N.I.). 1988 c. 1. 1988 c. 1. 1995 c. 4. 1988 c. 1. 1988 c. 1. 1891 c. 39. 1986 c. 41. 1970 c. 18 (N.I.) 1891 c. 39. 1997 c. 66. 1891 c. 39. 1866 c. 39. 1891 c. 39. 1987 c. 16. 1986 c. 41. 1986 c. 41. 1986 c. 41. 1986 c. 41. 1994 c. 23. 1994 c. 23. 1999 c. 16. 1984 c. 51. 1975 c. 22. 1980 c. 48. 1996 c. 8. 1996 c. 8. 1996 c. 8. 1970 c. 9. 1996 c. 8. 1970 c. 9. 1970 c. 9. 1968 c. 13. 1971 c. 29. 1968 c. 13. 1979 c. 30. 1988 c. 1. 1979 c. 5. 1981 c. 63. 1994 c. 9. 1979 c. 2. 1981 c. 63. 1994 c. 22. 1988 c. 52. S.I. 1981/154 (N.I. 1). 1994 c. 22. 1994 c. 22. 1994 c. 22. 1979 c. 5. 1990 c. 5. S.I. 1997/2778 (N.I. 19). 1993 c. 43. 1979 c. 5. 1989 c. 29. 1986 c. 44. S.I. 1992/231 (N.I. 1). 1999 c. 24. 1966 c. 8. 1996 c. 8. 1986 c. 45. S.I 1989/2405 (N.I 19.). 1986 c. 45. S.I. 1989/2405 )N.I. 19. 1966 c. 8. 1996 c. 8. 1996 c. 8. 1997 c. 16. 1996 c. 8. 1890 c. 39. 1890 c. 39. 1986 c. 45. S.I. 1989/2405 (N.I. 19. S.I. 1989/2405 (N.I. 19.). 1890 c. 39. 1995 c. 46. S.I. 1981/1675 (N.I. 26.) 1954 c. 33 (N.I.). 1998 c. 47. 1979 c. 2. 1978 c. 30. 1989 c. 29. S.I. 1992/231 (N.I. 1). 2000 c. 27. 1986 c. 44. S.I. 1996/275 (N.I. 2.) 2000 c. 27. 1965 c. 22. 1969 c. 24 (N.I.). 2000 c. 8. 1989 c. 26. 1988 c. 39. S.I. 1981/1794. 1996 c. 18. SI. 1996/1919 (N.I. 16). 1992 c. 12. 1992 c. 12. 1970 c. 9. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1988 c. 52. S.I. 1981/154 (N.I. 1). 1970 c. 9. 1970 c. 9. 1971 c. 61. 1988 c. 39. 1992 c. 12. 1992 c. 12. 1985 c. 6. S.I. 1986/1032 N.I. 6. 1992 c. 12. 1970 c. 9. 1970 c. 9. 1992 c. 12. 1970 c. 9. 1986 c. 45. S.I. 1989/2405 (N.I.19). 1970 c. 9. 1970 c. 9. 1998 c. 36. 1970 c. 9. 1992 c. 12. 1986 c. 45. S.I. 1989/2405 (N.I.19). 1970 c. 9. 1998 c. 36. 1992 c. 12. 1988 c. 1. 1990 c. 1. 1990 c. 1. 1992 c. 12. 1990 c. 1. 1998 c. 36. 1998 c. 36. 1995 c. 21. 1998 c. 36. 1995 c. 21. 1983 c. 56. 1998 c. 36. 1992 c. 12. 1992 c. 12. 1998 c. 36. 1970 c. 9. 1964 c. 29. 1970 c. 9. 1992 c. 12). 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1998 c. 36. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1979 c. 14. 1988 c. 36. 1970 c. 9. 1992 c. 12. 1992 c. 12. 1984 c. 51. 1988 c. 39. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1992 c. 12. 1970 c. 9. 1891 c. 39. 1891 c. 39. 1999 c. 16. 1999 c. 16. 1999 c. 16. 1891 c. 39. 1891 c. 39. 1999 c. 16. 1895 c. 16. 1994 c. 23. 1994 c. 23. 1999 c. 16. 1978 c. 30. 1999 c. 16. 1970 c. 9. S. 5(6) power exercised (29.9.2000): 1.10.2000 appointed by S.I. 2000/2674, art. 2 An 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. 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:—