{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-3/part-1",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-3/part-1.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/3/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Repeals and revocations on 1 April 2009",
  "text": "Reference\nExtent of repeal or revocation\nTaxes Management Act 1970 (c. 9)\nSection 12AE.\nSection 19(2).\nSection 31(3).\nIn section 42(7)—\n(a)in paragraph (a) the words “84, 91B, 101(2)” and “504, 531”,\n(b)paragraph (b), and\n(c)the “and” immediately after paragraph (e).\nIn section 71(1), the words from “Subject to” to “companies),”.\nIn section 90—\n(a)in subsection (1), paragraph (b) and the “and” immediately before that paragraph, and\n(b)subsection (2).\nIn the first column of the Table in section 98—\n(a)the entry relating to section 38(5) of ICTA,\n(b)the entry relating to section 588(7) of ICTA, and\n(c)the entry relating to paragraph 10 of Schedule 5 to ICTA.\nIn the second column of the Table in section 98—\n(a)the entry relating to section 577(4) of ICTA, and\n(b)the entry relating to section 588(6) of ICTA.\nIn Schedule 3, in paragraph 10, the word “102(1),”.\nOil Taxation Act 1975 (c. 22)\nIn section 3(2), in the first sentence, the words “under subsection (2) of section 579 of the Taxes Act or”, and “that subsection or”.\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn section 6—\n(a)subsections (1) to (3),\n(b)in subsection (4), the words from “, sections” to “248”, and\n(c)subsection (4A).\nSection 8.\nIn section 9—\n(a)subsections (1) to (4),\n(b)in subsection (5), the words “, by virtue of this section or otherwise,”, and\n(c)subsection (6).\nSection 11(1) to (2A).\nSection 11AA.\nSection 12(1) to (7ZA) and (9).\nSection 15.\nSection 18.\nSections 21A to 21C.\nIn section 24—\n(a)in subsection (1), the definition of “premium”,\n(b)subsections (2) to (4),\n(c)in subsection (5), the definitions of “intermediate landlord”, “premium” and “reversion”, and\n(d)subsection (6)(a).\nSection 30.\nSections 31ZA to 31ZC.\nSections 34 to 40.\nIn section 42, subsection (1)(a) and the “or” immediately after it.\nSection 46.\nSection 53.\nSection 55.\nSection 70.\nSection 70A.\nSection 72.\nSection 74.\nSections 75 to 75B.\nIn section 76(7), in Step 3 the entries relating to—\n(a)paragraph 4(4)(b) of Schedule 11 to FA 1996,\n(b)paragraph 23 of Schedule 22 to FA 2001,\n(c)paragraph 13(2) of Schedule 12 to FA 2002, and\n(d)paragraph 36(3) of Schedule 29 to that Act.\nSections 76A and 76B.\nSections 79 to 79B.\nSections 82A to 84.\nIn section 84A—\n(a)in subsection (2), in paragraph (a) the words “Schedule D or”, paragraph (b) and the “or” immediately before it, and paragraph (c), and\n(b)subsection (3ZA)(b).\nSections 85 to 85B.\nSections 86 to 88.\nSections 88D to 95.\nSections 97 to 106.\nSection 110.\nSection 111(1).\nSections 114 and 115.\nSection 116(5).\nSection 118ZA.\nSections 119 to 122.\nSection 125.\nSection 128(2) and (3).\nIn section 130, the words “ “company with investment business” means any company whose business consists wholly or partly in the making of investments”.\nSection 208.\nSection 337.\nIn section 337A—\n(a)subsection (1)(a), and\n(b)subsection (2)(b) and the “and” immediately before it.\nIn section 399, subsection (1B) and, in subsection (3), the words “under Case VI of Schedule D”.\nSection 401.\nIn section 414(1)(b), the words “within the meaning of section 486(12)”.\nIn section 431(2YC)(a), the words “under Schedule A or Case III, V or VI of Schedule D”.\nIn section 434A(2A), the words from “which” to “1996”.\nIn section 444AZA(2), the words “(a “Case I loss”)”.\nIn section 444AZB(2), the words “(a “Case VI loss”)”.\nIn section 444AEA—\n(a)in subsection (1)(b), the words “Case I”,\n(b)in subsection (3), the words “transferor's Case I”, and\n(c)in subsection (4), the words “transferee's Case I”.\nIn section 444AECA—\n(a)in subsection (1)(b), the words “Case I”,\n(b)in subsection (3), the words “transferor's Case I”, and\n(c)in subsection (4), the words “transferee's Case I”.\nIn section 444AF(5)(b), the words “under Case VI of Schedule D”.\nSection 469(4A) to (5) and (6).\nSections 472A and 473.\nIn section 475—\n(a)in subsection (2), paragraph (b) and the “and” immediately before it, and\n(b)in subsection (4), the words from “or to be brought” to the end.\nIn section 477A, subsections (3)(a) and (aa), (4) and (10).\nSection 477B.\nIn section 486—\n(a)in subsection (1), the words from “but” to the end,\n(b)subsections (4) and (7),\n(c)subsections (10) and (11), and\n(d)in subsection (12) the definition of “registered society”.\nSection 487.\nSection 491.\nSection 504.\nIn section 505(1)—\n(a)paragraph (c)(iia), and\n(b)in paragraph (d), the words “under Schedule D”.\nSection 509.\nSections 524 to 526.\nSection 528.\nSections 531 to 533.\nSection 558(5) and (6).\nIn section 568(1), the words “section 74 of this Act or”.\nIn section 571(1), the words from “(in” to “Schedule D)”.\nSections 577 to 580.\nSection 582.\nSection 584.\nSections 586 and 587.\nSection 588.\nSection 589A.\nSection 589B(5).\nSection 617.\nSections 695 to 698.\nSection 699A.\nIn section 700—\n(a)subsections (1) to (3),\n(b)in subsection (4), the words “this Part or”, and\n(c)in subsection (5), paragraph (a), in paragraph (b) the words “(a) or”, the words from “deemed” to “this Part or”, in the first place where they occur, and the words “this Part or” in the second place where they occur.\nSections 701 and 702.\nIn section 703(3), the words from “(the amount” to “accordingly)”.\nIn section 768B(10), the words “and non-trading deficits”.\nIn section 768C(9), the words “and non-trading deficits”.\nIn section 779(13), paragraph (a) and in paragraph (d) the words “75 or”.\nIn section 781—\n(a)in subsection (1), the words from “(in” to “Schedule D)”, and\n(b)in subsection (4)(c), the words “75 or”.\nIn section 782(9), the words from “, and where” to the end.\nIn section 787, subsection (1A), in subsection (2) the words “or total profits” and subsection (3).\nIn section 788(7), the words from “, and, in” to the end.\nIn section 790(11), the words from “, and, in” to the end.\nIn section 797A(2), the words “and gains”.\nIn section 806B(10), the definition of “the Case V dividend”.\nIn section 806L(5)(b), the words “Case VI of Schedule D by virtue of”.\nSection 817.\nIn section 821(1)(a), the words “under under Case III of Schedule D”.\nIn section 826—\n(a)subsections (1)(da) and (3AA),\n(b)subsections (5) and (5A),\n(c)in subsection (8A)(b)(ii), the words “, tax credit under Schedule 13 to the Finance Act 2002”, and\n(d)in subsection (8BA), the words “, tax credit under Schedule 13 to the Finance Act 2002” in both places where they occur.\nSection 827.\nIn section 828(4), the word “79B(5),”.\nSection 830(2) to (4).\nIn section 832—\n(a)in subsection (1), the definitions of “overseas property business” and “Schedule A business”, and\n(b)subsection (4).\nSchedule A1.\nSchedule 4AA.\nSchedule 5.\nIn Schedule 27, in paragraph 1(1)(d)(ii), the words from “in accordance” to “(Schedule D)”.\nIn Schedule 28A, paragraph 6(dd), in paragraph 11, sub-paragraph (2) and in sub-paragraph (3)(a) the words “or (2)” and paragraphs 13(1)(ed) and 16(1)(f).\nIn Schedule 28AA—\n(a)in paragraph 6E the words “Case III of Schedule D or”, and\n(b)paragraph 8(1), (3) and (4).\nIn Schedule 30, paragraphs 2 to 5.\nFinance Act 1988 (c. 39)\nSection 65 to 66A.\nSection 72.\nSection 73(2) to (4).\nSchedules 6 and 7.\nIn Schedule 12, paragraph 3(1).\nFinance Act 1989 (c. 26)\nSections 43 and 44.\nIn section 85A—\n(a)in subsection (6)(b) the words “under Case VI of Schedule D”, and\n(b)in subsection (8)(b) the words from “by” to “1996” and in paragraph (c) the words “(in accordance with paragraph 4(5) of that Schedule)”.\nIn section 88(3)(b), the words “under Case VI of Schedule D”.\nIn section 89(1A), the words “under Case VI of Schedule D”.\nSection 114.\nFinance Act 1990 (c. 29)\nSection 76.\nSection 78.\nSection 126(2) and (3).\nIn Schedule 14, paragraph 2.\nFinance Act 1991 (c. 31)\nSection 43.\nSection 68.\nSection 121(2) and (3).\nIn Schedule 10, paragraph 3.\nIn Schedule 15, paragraph 3.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nIn section 41(4)—\n(a)in paragraph (b), the words “any relief given under section 30 of the Taxes Act or”, and\n(b)in paragraph (c), the words “section 91 of the Taxes Act or”.\nIn section 156(4), the words “section 98 of the Taxes Act or”.\nIn section 158(2), the words from “but” to the end.\nIn section 170(9)(c), the words “within the meaning of section 486 of the Taxes Act”.\nSection 201(2).\nIn section 241(3)(a), the words “(within the meaning of the Income Tax Acts) or any Schedule A business (within the meaning of the Taxes Act),”.\nIn section 251(8), paragraph (a), and in paragraph (b) the words “(even apart from those provisions)”.\nIn Schedule 7AC, paragraph 34(2).\nIn Schedule 8—\n(a)paragraph 5(5)(a), and\n(b)in paragraph 7A, the words “Schedule A business or”.\nIn Schedule 10, paragraph 14(7), (27) and (28).\nFinance (No. 2) Act 1992 (c. 48)\nIn Schedule 12, in paragraph 3—\n(a)in sub-paragraph (1), the words from “(in” to “Schedule D)”, and\n(b)in sub-paragraph (3), the words “section 100 of the Taxes Act 1988 or”.\nFinance Act 1993 (c. 34)\nSection 69.\nSection 108.\nSection 109(1), (2) and (4).\nSection 110.\nSection 123.\nIn Schedule 6, paragraph 11.\nFinance Act 1994 (c. 9)\nSection 113(3)(b).\nSection 141.\nSections 144 and 145.\nSection 215.\nSections 249 and 250.\nIn Schedule 14, paragraph 5.\nIn Schedule 24, in paragraph 20(1), in the words after paragraph (b), the words from “the trade” to “but”.\nFinance Act 1995 (c. 4)\nSection 76(4) to (6).\nSection 117.\nSections 120 and 121.\nSection 125.\nIn section 126(7A), paragraph (b) and the “or” immediately before it.\nIn section 127(1), paragraph (cb).\nSection 140.\nIn Schedule 6, paragraph 2.\nIn Schedule 18, paragraph 2.\nFinance Act 1996 (c. 8)\nSections 80 to 103.\nSection 147(1).\nIn section 154, subsections (2), (3), (5), (6) and (8).\nIn Schedule 6, paragraph 22.\nIn Schedule 7, paragraph 4(1), (2)(a) and (c), (3) and (4).\nSchedules 8 to 11.\nIn Schedule 14, paragraphs 5, 7, 20 and 31.\nIn Schedule 15, paragraphs 2 to 4, 10, 13 to 15, paragraphs 18, 19(1), (2) and (10), 20(1) and 21(1).\nIn Schedule 20, paragraphs 2 and 33.\nIn Schedule 21, paragraphs 2, 3, 15 and 20.\nIn Schedule 24, paragraph 11.\nFinance Act 1997 (c. 16)\nSections 65 and 66.\nIn Schedule 7, paragraph 8(1).\nIn Schedule 13, paragraphs 2 and 3.\nFinance (No. 2) Act 1997 (c. 58)\nSection 21.\nSection 24(1) to (9).\nSection 33(2) to (11).\nSection 40.\nIn Schedule 6, paragraphs 12 and 13.\nFinance Act 1998 (c. 36)\nIn section 33—\n(a)in subsection (2), paragraph (b) and the word “and” immediately before it, and\n(b)subsections (3) to (5).\nSection 40.\nSection 41(1) and (4) to (7).\nSection 42.\nSection 46(1) and (2).\nIn Schedule 5, paragraphs 15 to 18, 34, 43 and 64.\nIn Schedule 7—\n(a)in paragraph 1, the words “53(1) and (3), 55(1),”, the words “74(1) opening words and paragraph (m),”, the words “79(1), 79A(1),”, the word “83,”, the words “85(1)(a), 85A(2)(a),”, the words from “86A(2)(a)” to “94(1),”, the words from “97” to “106(2),”, the words “110(3) (twice), (4) and (5) (three times),”, the words from “401(1)(b)” to “509(1) (twice),”, the words from “577(1)(a)” to “589A(8),” and the words from “Schedule 5” to “8(7) (three times),”,\n(b)in paragraph 2, the words “section 73(2)”, and\n(c)paragraphs 5, 6 and 11.\nIn Schedule 18—\n(a)paragraph 10(2B) and (3),\n(b)in paragraph 52, sub-paragraphs (2)(bc) and (4) and, in sub-paragraph (5), paragraph (ad) and the words “, (ad)” at the end,\n(c)Parts 9BA and 9C, and\n(d)paragraph 84.\nFinance Act 1999 (c. 16)\nSection 54.\nSection 55(1).\nSection 58.\nSection 61.\nSection 63.\nSection 81(4)(a).\nSchedule 6.\nIn Schedule 11, paragraph 2.\nFinancial Services and Markets Act 2000 (c. 8)\nSection 411(2).\nFinance Act 2000 (c. 17)\nSection 46(2A)(b).\nSection 50.\nSection 69(1).\nSections 88 and 89.\nSection 143(2).\nIn Schedule 12, paragraphs 17 and 18.\nIn Schedule 15, in paragraph 60(1), the words “under Case VI of Schedule D”.\nSchedule 20.\nIn Schedule 29, paragraph 44.\nCapital Allowances Act 2001 (c. 2)\nIn section 16, the words “, or a Schedule A business,”.\nIn section 17(1), the words “, or a Schedule A business,”.\nIn section 353, in subsection (2), the words “, or a Schedule A business,”.\nIn section 392—\n(a)in subsection (2), the words “, or a Schedule A business,”\n(b)in subsection (2A), the words from “is within” to “and he”, and\n(c)subsection (3).\nIn section 393B(4), the words “or Schedule A business”.\nIn section 393T—\n(a)in subsection (2), the words “, or a Schedule A business,” and\n(b)subsection (3).\nIn section 529—\n(a)in subsection (1), the words “, or a Schedule A business,”,\n(b)in subsection (1A), the words from “is within” to “and he”, and\n(c)subsection (2).\nIn section 577(1), the words “, a Schedule A business”.\nIn Schedule 1, in Part 2, the entry for “Schedule A business”.\nIn Schedule 2, paragraphs 5, 14, 16 to 20, 40, 45, 46, 48 to 52, 96 and 104.\nFinance Act 2001 (c. 9)\nSection 70(1) and (2).\nSection 73.\nSection 75(1).\nSchedule 22.\nIn Schedule 23, paragraph 1.\nFinancial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)\nArticle 16(6) to (8).\nTax Credits Act 2002 (c. 21)\nIn Schedule 3, paragraph 59.\nFinance Act 2002 (c. 23)\nSection 38.\nSections 53 to 56.\nSection 60.\nSection 64.\nSection 65(2)(a).\nSection 67(1) and (2).\nSection 68.\nSection 71.\nSection 83(1)(a) and (2).\nSection 84(1).\nIn section 103—\n(a)in subsection (4), paragraph (d), in paragraph (f) the words from “in Schedule 20” to the end, and paragraph (h), and\n(b)subsection (5).\nSection 105(1).\nSection 106.\nIn Schedule 9, paragraphs 4(4) and 8(2).\nSchedules 12 to 15.\nIn Schedule 16, in paragraph 27(4), the words “under Case VI of Schedule D”.\nIn Schedule 18, paragraph 9(3)(a).\nSchedule 22.\nIn Schedule 23, paragraphs 2, 3, 6, 7, 9 to 15 and 25.\nIn Schedule 25, paragraphs 2 to 25, 27 to 36, 40, 47, 48, 50, 53 and 61 to 64.\nSchedule 26.\nIn Schedule 27, paragraphs 3, 19 and 20.\nIn Schedule 28, paragraphs 1 and 3.\nSchedule 29.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nIn section 515—\n(a)subsection (1), and\n(b)the “and” immediately after subsection (2)(c).\nIn Schedule 1, in Part 2, the entries for “Schedule A business” and “UK property business”.\nIn Schedule 6, paragraphs 4, 5, 12, 13, 62 to 64, 67, 69, 70, 87, 109, 244 and 258.\nFinance Act 2003 (c. 14)\nSection 40.\nSection 141.\nSection 143.\nSection 148(5B).\nSection 149(1) to (3).\nIn section 150(7), the words from “; and” to the end.\nIn section 153—\n(a)in subsection (1)(a), the words “115(4)(b)”,\n(b)subsection (1)(e),\n(c)in subsection (2)(a), the words “and 830(4)”, and\n(d)subsection (2)(d).\nSection 168.\nSections 178 and 179.\nSection 180(1).\nSection 184.\nIn Schedule 22, paragraphs 59 to 73.\nSchedules 23 to 25.\nSchedule 31.\nIn Schedule 35, paragraph 4.\nSchedule 37.\nIn Schedule 41, paragraphs 1, 4 and 5(2).\nFinance Act 2004 (c. 12)\nSection 34(4).\nSections 38 and 39.\nSection 45(1) to (3).\nSection 48.\nSection 54.\nIn section 71, subsection (3)(b) and the “and” immediately before it.\nSection 137(2).\nSection 141.\nIn section 280(1), the “and” immediately after the entry for “ITTOIA 2005”.\nIn Schedule 5, paragraphs 2, 5 to 8 and 14 to 16.\nIn Schedule 6, paragraphs 1 and 9.\nSchedules 8 and 9.\nIn Schedule 10, paragraphs 1 to 4, 6, 8, 9(1), 13, 14, 16, 17, 19 to 23, 25, 28, 30 to 42, 47 to 69, 71 and 73.\nIn Schedule 16, paragraph 5.\nIn Schedule 17, paragraphs 4, 7 and 8.\nIn Schedule 26, paragraph 12.\nIn Schedule 35, paragraphs 45, 50, 52 and 53.\nFinance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 (S.I. 2004/2201)\nThe whole Order.\nFinance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)\nIn the Schedule, paragraphs 4(2), 5, 6, 22 and 58 to 64.\nFinance Act 2000, Schedule 20 (Definition of Small or Medium-Sized Enterprise) Order 2004 (S.I. 2004/3267)\nThe whole Order.\nFinance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No.2) Order 2004 (S.I. 2004/3270)\nThe whole Order.\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn section 48(4)(a), the words “under section 97 (debts incurred and later released)”.\nSection 79(2).\nIn section 155(1), the words from “carried” to the end.\nIn section 287(4), the “or” immediately before paragraph (b).\nIn section 288(6), the “and” immediately before paragraph (d).\nIn section 839(3), the words “or to corporation tax under Case III of Schedule D”.\nSection 862(3) and (7).\nSection 881.\nIn Schedule 1—\n(a)paragraphs 6, 7, 9(2) and (3), 17 to 23, 31, 34(2)(b), 44, 46, 48 to 50, 56 to 58, 60, 62 to 74, 77 to 85, 90, 92, 95, 97, 107, 172, 182, 183, 189, 201 to 203, 205, 207 to 209, 230, 234 to 236, 238, 239, 243, 245, 247, 248, 250, 251, 262, 284 to 287, 290, 291(2) to (4) and 292,\n(b)in paragraph 312—\n(a)sub-paragraph (3), and\n(b)sub-paragraph (4)(b) and the “and” immediately before it, and\n(c)paragraphs 314(2), 321(3), 327, 332, 335, 351(2), 352(2), 378, 416(2) and (3), 418, 451(2)(a), (b) and (c), 486, 488, 489, 494(2)(c) and (d), 500, 502, 506, 509, 520, 576, 578, 583(6) and 630.\nIn Schedule 4, in Part 2, the entry for “Schedule A business”.\nFinance Act 2005 (c. 7)\nSection 48B(5)(d) and the “or” immediately before it.\nSection 50.\nIn section 51(1), (4) and (5)(b) the words “or profit share return”.\nIn section 52, in subsection (2) the words “or profit share return” and subsection (6).\nSection 54.\nIn section 54A(2)(b), the words “or profit share return”.\nIn section 55, the words “, corporation tax”.\nIn section 56, subsection (4)(b) and the “and” immediately before it, and subsection (5).\nIn section 57, the definition of “profit share return”.\nSection 81.\nSection 91(2), (3) and (7).\nIn Schedule 2—\n(a)paragraphs 2 and 7, and\n(b)in paragraphs 8, 10, 11(c), 12 and 13 the words “or profit share return”.\nIn Schedule 4, paragraphs 2 to 5, 9, 11 to 13, 15 to 17, 19, 20, 22, 26 to 28, 30, 31, 34 to 47 and 52.\nFinance (No. 2) Act 2005 (c. 22)\nSection 17(1)(b) and (c).\nSection 23(1)(a)(ii).\nSection 41.\nSection 54(1).\nSection 55.\nSection 60.\nSection 63.\nIn Schedule 2, paragraph 20.\nIn Schedule 6, paragraphs 1, 4 to 7 and 9 to 11.\nIn Schedule 7, paragraphs 10, 11, 15 to 18, 20 and 22 to 24.\nIn Schedule 8, paragraph 4.\nIn Part 2(6) of Schedule 11, the entries relating to FA 1996, FA 2002 and FA 2004 and Note 3.\nFinance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2005 (S.I. 2005/646)\nThe whole Order.\nFinance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No.2) Order 2005 (S.I. 2005/2082)\nThe whole Order.\nResearch and Development Tax Relief (Definition of “Small or Medium-Sized Enterprise”) Order 2005 (S.I. 2005/3376)\nThe whole Order.\nFinance Act 2002, Schedule 26 (Parts 2 and 9) (Amendment No.3) Order 2005 (S.I. 2005/3440)\nThe whole Order.\nFinance Act 2006 (c. 25)\nSection 28.\nSections 31 to 41.\nIn section 42(2)—\n(a)the words “Part 1 deals with entitlement to the relief”, and\n(b)the words “Part 4 is about provisional entitlement to relief”.\nSections 43 to 45, 48 to 52 and 53(2).\nSection 77.\nSection 93.\nIn section 117(3)(b), the words “under Case VI of Schedule D”.\nSection 121(4).\nSchedule 2.\nIn Schedule 3, paragraphs 2(3) and (4) and 6 to 9.\nSchedule 4.\nIn Schedule 5, Part 1, paragraphs 24 and 25 and Part 4.\nIn Schedule 6, paragraphs 10(1) to (3), 11 to 19 and 21 to 24.\nIn Schedule 10, paragraph 43(2).\nIncome Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959)\nArticle 5.\nAuthorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)\nRegulation 95.\nInvestment Trusts and Venture Capital Trusts (Definition of Capital Profits, Gains or Losses) Order 2006 (S.I. 2006/1182)\nThe whole Order.\nFinance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006 (S.I. 2006/3269)\nThe whole Order.\nIncome Tax Act 2007 (c. 3)\nSection 835(2).\nIn section 941—\n(a)subsections (4) and (5), and\n(b)in subsection (6), the words “or (5)” in the definition of “deemed deduction” and “or (4)” in the definition of “deemed payment”.\nIn section 989, the definition of “Schedule A business”.\nIn Schedule 1, paragraphs 6, 10, 12, 21, 87(4) and (5), 91, 107, 109, 114, 134, 371 to 376, 422 and 439(2)(a).\nIn Schedule 4, the entry for “Schedule A business”.\nFinance Act 2007 (c. 11)\nSection 17.\nSection 28.\nSection 34(1) to (6).\nSections 49 and 50.\nSection 58(1).\nIn Schedule 3, paragraph 10.\nIn Schedule 5, paragraphs 11 to 16, 18 and 19.\nIn Schedule 7, paragraphs 56, 65 to 67, 72, 74 and 75 and, in paragraph 85, the words “(a “Case VI loss”)” and “(a “Case I loss”)”.\nIn Schedule 8, paragraphs 20 and 25 to 27.\nIn Schedule 9, paragraph 1(2)(g) and (h) and (5).\nIn Schedule 10, paragraph 4(4)(d) and the “and” immediately before it and paragraphs 6, 14(9) and (10)(c) and (d) and 16(8) and (10).\nIn Schedule 13, paragraphs 2 to 5, 7 to 10 and 12.\nIn Schedule 14, paragraphs 14 to 18.\nFinance Act 2008 (c. 9)\nSections 26 to 30.\nSection 36(1).\nSection 49(7), (8) and (13).\nSection 58(1).\nSection 65.\nSection 73(3).\nIn section 77, in subsection (4) paragraph (a) and the “and” immediately after it.\nIn Schedule 1, paragraph 44.\nIn Schedule 2, paragraph 51.\nSchedules 8 to 10.\nSchedule 13.\nIn Schedule 15, Part 2.\nIn Schedule 17, paragraphs 9(1), 12, 23, 28(1) and (2), 29 and 36.\nIn Schedule 22, paragraphs 3 to 16, 17(1) and 18 to 20.\nIn Schedule 35, paragraph 10.\nIn Schedule 39, paragraph 17.\nCompanies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)\nRegulation 21.\nAuthorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008 (S.I. 2008/1463)\nThe whole Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 141 (with Sch. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
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