OpenLegislation

Changes to Finance Act 1996

1996 c. 8

Made by Finance Act 2002

215 changes. All changes to Finance Act 1996

Provision Change Made by In force Text
Sch. 13 para. 3A and cross-heading inserted s. 104(2) 29 Apr 1996 Written in
s. 197(2)(h)(ii) words substituted s. 132(2) 1 Apr 2002 Written in
s. 93A(1)(b) words substituted Sch. 27 para. 18(2)(a) 24 Jul 2002 Written in
s. 92(1E)-(1G) inserted s. 73(1) 24 Jul 2002 Written in
Sch. 8 para. 4 heading substituted Sch. 25 para. 19(5)(a) 24 Jul 2002 Written in
Sch. 9 para. 11(4) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 87(3) applied s. 73(8) 24 Jul 2002 Written in
Sch. 9 para. 18(3A)(3B) inserted Sch. 25 para. 34(9) 24 Jul 2002 Written in
s. 85(2)(a) substituted Sch. 25 para. 5(2) 24 Jul 2002 Written in
s. 85(2)(bb) inserted Sch. 23 para. 4(2) 24 Jul 2002 Written in
Sch. 10 para. 8(4) words inserted Sch. 27 para. 20(3) 24 Jul 2002 Written in
Sch. 8 para. 4(3)-(5) inserted Sch. 25 para. 19(4) 24 Jul 2002 Written in
s. 83(3A) substituted Sch. 25 para. 3(6) 24 Jul 2002 Written in
s. 87(3)(a) word inserted Sch. 25 para. 7(2)(b) 24 Jul 2002 Written in
s. 83(2)(a) word inserted Sch. 25 para. 3(3) 24 Jul 2002 Written in
s. 81(2) words inserted Sch. 25 para. 2(2)(b) 24 Jul 2002 Written in
Sch. 9 para. 6C and cross-heading inserted Sch. 25 para. 27 24 Jul 2002 Written in
s. 93A inserted s. 76(1) 24 Jul 2002 Written in
s. 92(10A) inserted Sch. 23 para. 5(6) 24 Jul 2002 Written in
s. 103(1) words inserted Sch. 25 para. 15 24 Jul 2002 Written in
s. 83(4) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 84(4A) inserted Sch. 25 para. 4(3) 24 Jul 2002 Written in
Sch. 9 para. 13(1) words inserted Sch. 23 para. 13(b) 24 Jul 2002 Written in
Sch. 9 para. 12(2A) inserted Sch. 25 para. 29 24 Jul 2002 Written in
Sch. 9 para. 18(1A) inserted Sch. 25 para. 34(5) 24 Jul 2002 Written in
s. 92(1A)-(1C) inserted s. 72(10) 24 Jul 2002 Written in
Sch. 9 para. 18(2B) inserted Sch. 25 para. 34(7) 24 Jul 2002 Written in
s. 92 sidenote substituted s. 72(12) 24 Jul 2002 Written in
Sch. 11 Pt. 1 applied (with modifications) Sch. 26 para. 42 24 Jul 2002 Written in
Sch. 9 para. 14(1)(2) words substituted s. 103(4)(d) 24 Jul 2002 Written in
Sch. 9 para. 12(8) substituted Sch. 23 para. 12 24 Jul 2002 Written in
s. 92(6) words substituted Sch. 23 para. 5(4)(a) 24 Jul 2002 Written in
s. 93(14) added s. 75(7) 24 Jul 2002 Written in
Sch. 15 para. 11(2A)-(2D) inserted Sch. 25 para. 41(2) 24 Jul 2002 Written in
Sch. 9 para. 15(6A) inserted Sch. 25 para. 32(3) 24 Jul 2002 Written in
s. 87A applied (with modifications) Sch. 26 para. 26(6) 24 Jul 2002 Written in
Sch. 9 para. 1(2) inserted Sch. 25 para. 20 24 Jul 2002 Written in
s. 87(3)(c) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 15 para. 25 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 92(1)(d) words inserted s. 72(6) 24 Jul 2002 Written in
Pt. 4 Ch. 2 amendment to earlier affecting provision 1988 c. 1 s. 730A(6) (as substituted Sch. 25 para. 52(3) 24 Jul 2002 Written in
s. 84A inserted Sch. 23 para. 3 26(5) 24 Jul 2002 Written in
Sch. 10 para. 2A 2B substituted for Sch. 10 para. 2 Sch. 25 para. 38(2) 24 Jul 2002 Written in
Sch. 8 para. 3(6)(e) words substituted Sch. 25 para. 18(3) 24 Jul 2002 Written in
Sch. 10 para. 8(7E) inserted Sch. 27 para. 20(4) 24 Jul 2002 Written in
Sch. 12 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 8 para. 3(2)(a)(i) words substituted Sch. 25 para. 18(2) 24 Jul 2002 Written in
s. 92(1)(b) words substituted s. 72(3) 24 Jul 2002 Written in
Sch. 9 para. 17(1)(b) substituted Sch. 25 para. 33(2) 24 Jul 2002 Written in
Sch. 9 para. 20 and cross-heading inserted Sch. 25 para. 36 24 Jul 2002 Written in
Sch. 9 para. 6(3) words inserted Sch. 25 para. 24(3) 24 Jul 2002 Written in
s. 94(3A) inserted Sch. 25 para. 12(2) 24 Jul 2002 Written in
Sch. 9 para. 17(6)(7) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 83(9) words substituted Sch. 25 para. 3(8) 24 Jul 2002 Written in
Sch. 9 para. 11(3A) inserted Sch. 23 para. 10(3) 24 Jul 2002 Written in
s. 92(1)(e) word repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 92(2)(b) and word added Sch. 23 para. 5(2) 24 Jul 2002 Written in
s. 89 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Pt. 4 Ch. 2 modified Sch. 25 para. 64 24 Jul 2002 Written in
s. 84(2)(b) words substituted Sch. 25 para. 4(2) 24 Jul 2002 Written in
s. 86(4)(a)-(c) substituted for words Sch. 25 para. 6(4) 24 Jul 2002 Written in
s. 42(1)(a) sum substituted s. 122(1) 24 Jul 2002 Written in
s. 93A(7) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 93A(1)(c) words substituted Sch. 27 para. 18(2)(b) 24 Jul 2002 Written in
s. 87(6)-(8) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 9 para. 6A and cross-heading inserted Sch. 25 para. 25 24 Jul 2002 Written in
Sch. 9 para. 17(8)(8A) substituted for Sch. 9 para. 17(8) Sch. 25 para. 33(5) 24 Jul 2002 Written in
s. 103(1) words inserted Sch. 25 para. 14 24 Jul 2002 Written in
Sch. 9 para. 18(2)(2A) substituted for Sch. 9 para. 18(2) Sch. 25 para. 34(6) 24 Jul 2002 Written in
Pt. 4 Ch. 2 modified by 1988 c. 1 s. 730A(6B) (as inserted) Sch. 25 para. 52(4) 24 Jul 2002 Written in
Sch. 9 para. 17(5)(a) words inserted Sch. 25 para. 33(3)(b) 24 Jul 2002 Written in
s. 93B inserted s. 77(1) 24 Jul 2002 Written in
Sch. 9 para. 18(1) words inserted Sch. 25 para. 34(2)(a) 24 Jul 2002 Written in
s. 97(1) words added Sch. 25 para. 13(2)(d) 24 Jul 2002 Written in
Sch. 9 para. 2(1A)-(1D) inserted Sch. 25 para. 22(3) 24 Jul 2002 Written in
s. 85(2)(b) word repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 103(6)-(8) inserted Sch. 25 para. 16 24 Jul 2002 Written in
s. 97(4A) inserted Sch. 25 para. 13(6) 24 Jul 2002 Written in
Pt. 4 Ch. 2 modified by 1988 c. 1 s. 494(2ZA) (as inserted) Sch. 23 para. 17(7) 24 Jul 2002 Written in
s. 86(7) words inserted Sch. 25 para. 6(5) 24 Jul 2002 Written in
Sch. 15 para. 11A and cross-heading inserted Sch. 25 para. 42 24 Jul 2002 Written in
s. 92A inserted s. 74(1) 24 Jul 2002 Written in
s. 97(1)(b) words substituted Sch. 25 para. 13(2)(c) 24 Jul 2002 Written in
s. 87(5A)(5B) inserted Sch. 25 para. 7(6) 24 Jul 2002 Written in
Sch. 9 para. 6B and cross-heading inserted Sch. 25 para. 26 24 Jul 2002 Written in
Sch. 9 para. 18(2C)(2D) inserted Sch. 25 para. 34(8) 24 Jul 2002 Written in
Sch. 9 para. 1 word inserted Sch. 25 para. 20 24 Jul 2002 Written in
Sch. 11 para. 3A(1)(b) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 10 para. 3 substituted Sch. 25 para. 39 24 Jul 2002 Written in
Sch. 9 para. 18(4) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 83(2)(b) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 83(2)(c) word repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 93A(2) words substituted Sch. 27 para. 18(3)(a) 24 Jul 2002 Written in
s. 93A(5)(b) inserted Sch. 27 para. 18(5) 24 Jul 2002 Written in
s. 84(2)(b) words substituted s. 103(4)(d) 24 Jul 2002 Written in
Sch. 10 para. 1(3)(a) words substituted s. 103(4)(d) 24 Jul 2002 Written in
s. 93A(3) words substituted Sch. 27 para. 18(4)(a) 24 Jul 2002 Written in
Sch. 9 para. 15(4A) inserted Sch. 25 para. 32(2) 24 Jul 2002 Written in
Sch. 10 para. 1(4) words substituted s. 103(4)(d) 24 Jul 2002 Written in
s. 92(1)(e) words substituted s. 72(8)(a) 24 Jul 2002 Written in
Pt. 4 Ch. 2 restricted by 1988 c. 1 s. 787(1A) (as inserted) Sch. 25 para. 53(2) 24 Jul 2002 Written in
Sch. 9 para. 19 and cross-heading inserted Sch. 25 para. 35 24 Jul 2002 Written in
s. 94(6) words inserted Sch. 25 para. 12(3) 24 Jul 2002 Written in
s. 93A(3)(a) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 97(4) words inserted Sch. 25 para. 13(5) 24 Jul 2002 Written in
s. 87(3)(4) applied (with modifications) Sch. 26 para. 7(8) 24 Jul 2002 Written in
Sch. 9 para. 18(1)(a) words inserted Sch. 25 para. 34(2)(b) 24 Jul 2002 Written in
Sch. 9 para. 17(9)(10) substituted for Sch. 9 para. 17(9) Sch. 25 para. 33(6) 24 Jul 2002 Written in
s. 93A(2) words substituted Sch. 27 para. 18(3)(b) 24 Jul 2002 Written in
s. 88A inserted s. 71(1) 24 Jul 2002 Written in
s. 84(5) words substituted Sch. 23 para. 2(2) 24 Jul 2002 Written in
s. 103(1) words inserted Sch. 23 para. 7(2) 24 Jul 2002 Written in
Sch. 8 Title words substituted Sch. 25 para. 19(5)(b) 24 Jul 2002 Written in
Sch. 9 para. 14(1)(2) words substituted Sch. 25 para. 31(2) 24 Jul 2002 Written in
Sch. 9 para. 15(1) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 42(2) sum substituted s. 122(1) 24 Jul 2002 Written in
s. 83(7)(b) and word repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 92(9) words substituted Sch. 23 para. 5(5) 24 Jul 2002 Written in
Sch. 9 para. 13(1) words substituted Sch. 23 para. 13(a) 24 Jul 2002 Written in
s. 103(1A)(1B) inserted Sch. 23 para. 7(3) 24 Jul 2002 Written in
s. 85(2)(b) words inserted Sch. 25 para. 5(3) 24 Jul 2002 Written in
Sch. 9 para. 6(3) words substituted Sch. 23 para. 9(2) 24 Jul 2002 Written in
Sch. 9 para. 6(2) words inserted Sch. 25 para. 24(2) 24 Jul 2002 Written in
s. 100 substituted Sch. 23 para. 6 24 Jul 2002 Written in
Sch. 11 para. 1(1A) inserted Sch. 25 para. 40(2) 24 Jul 2002 Written in
s. 101(1) words substituted Sch. 27 para. 19(2)(a) 24 Jul 2002 Written in
Pt. 4 Ch. 2 restricted by 1988 c. 1 s. 582(3A) (as inserted) Sch. 25 para. 50 24 Jul 2002 Written in
s. 92(1)(dd) inserted s. 72(7) 24 Jul 2002 Written in
Sch. 14 para. 75-79 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Pt. 4 Ch. 2 modified s. 71(3) 24 Jul 2002 Written in
s. 92(1)(bb) inserted s. 72(4) 24 Jul 2002 Written in
s. 87A applied (with modifications) Sch. 26 para. 6(9) 24 Jul 2002 Written in
s. 101(1) words substituted Sch. 27 para. 19(2)(c) 24 Jul 2002 Written in
s. 80(5) excluded by 1988 c. 1 s. 582(3A) (as inserted) Sch. 25 para. 50 24 Jul 2002 Written in
Sch. 9 para. 17(5)(a) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 92(6)(b) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 90(1A) inserted Sch. 25 para. 10(3) 24 Jul 2002 Written in
Sch. 9 para. 18(1) word repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 8 para. 4(2) words substituted Sch. 25 para. 19(3) 24 Jul 2002 Written in
Sch. 15 para. 5(7) applied (with modifications) Sch. 25 para. 64(6) 24 Jul 2002 Written in
s. 92(1)(c) words substituted s. 72(5) 24 Jul 2002 Written in
Sch. 10 para. 1A substituted for Sch. 10 para. 1 Sch. 25 para. 37(2) 24 Jul 2002 Written in
s. 87(3)(4) applied (with modifications) Sch. 26 para. 6(9) 24 Jul 2002 Written in
Sch. 10 para. 8(2)(e)(f) inserted Sch. 27 para. 20(2) 24 Jul 2002 Written in
Sch. 15 para. 22-24 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 81(2) words substituted Sch. 25 para. 2(2)(a) 24 Jul 2002 Written in
s. 101(2)-(6) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 11 para. 1(1B) inserted Sch. 23 para. 14(2) 24 Jul 2002 Written in
s. 97(1) words substituted Sch. 25 para. 13(2)(a) 24 Jul 2002 Written in
s. 92(7) modified s. 73(4) 24 Jul 2002 Written in
s. 97(1)(a) words substituted Sch. 25 para. 13(2)(b) 24 Jul 2002 Written in
s. 93(1) words substituted s. 75(2)(a) 24 Jul 2002 Written in
Sch. 9 para. 5(2) words substituted Sch. 23 para. 8(3) 24 Jul 2002 Written in
Sch. 9 para. 18(1)(c) and word added Sch. 25 para. 34(4) 24 Jul 2002 Written in
Sch. 9 para. 17(5)(b) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 92(2) word inserted Sch. 23 para. 5(2) 24 Jul 2002 Written in
s. 87(3)(b) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 97(2) substituted Sch. 25 para. 13(3) 24 Jul 2002 Written in
Sch. 9 para. 14(3) added Sch. 25 para. 31(3) 24 Jul 2002 Written in
Sch. 8 para. 4(6) Sch. 8 para. 4(3) renumbered as Sch. 8 para. 4(6) Sch. 25 para. 19(4) 24 Jul 2002 Written in
Sch. 9 para. 6(8) added Sch. 23 para. 9(3) 24 Jul 2002 Written in
Sch. 9 para. 10(5) inserted Sch. 25 para. 28 24 Jul 2002 Written in
Sch. 9 para. 18(1)(b) words substituted Sch. 25 para. 34(3) 24 Jul 2002 Written in
s. 87(3)(a) words omitted Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 8 para. 2 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 38(2) repealed Sch. 40 Pt. 2 24 Jul 2002 Written in
s. 87(5) words inserted Sch. 25 para. 7(5) 24 Jul 2002 Written in
s. 92(1D) inserted s. 72(11) 24 Jul 2002 Written in
s. 87(3)(4) applied (with modifications) Sch. 26 para. 26(6) 24 Jul 2002 Written in
Sch. 9 para. 4 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 9 para. 13(6) words repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 20 para. 71 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 9 para. 1A and cross-heading inserted Sch. 25 para. 21 24 Jul 2002 Written in
Sch. 9 para. 5A and cross-heading inserted Sch. 25 para. 23 24 Jul 2002 Written in
Sch. 11 para. 3A(1)(a) words substituted Sch. 23 para. 15(a) 24 Jul 2002 Written in
s. 83(7)(a) word repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 87A inserted Sch. 25 para. 8 24 Jul 2002 Written in
Pt. 4 Ch. 2 restricted Sch. 26 para. 48(4) 24 Jul 2002 Written in
s. 85(2)(a) words substituted s. 103(4)(d) 24 Jul 2002 Written in
s. 91 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 83(2)(d) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 9 para. 11(1) words substituted Sch. 23 para. 10(2) 24 Jul 2002 Written in
s. 87A applied (with modifications) Sch. 26 para. 7(8) 24 Jul 2002 Written in
s. 93(12A) inserted s. 75(5) 24 Jul 2002 Written in
s. 83(2) words inserted Sch. 25 para. 3(2) 24 Jul 2002 Written in
Sch. 9 para. 2(3)-(7) inserted Sch. 25 para. 22(4) 24 Jul 2002 Written in
s. 93(10) words substituted s. 75(3) 24 Jul 2002 Written in
s. 92(5A)-(5D) inserted Sch. 23 para. 5(3) 24 Jul 2002 Written in
Sch. 9 para. 18(4) words substituted Sch. 25 para. 34(11)(b) 24 Jul 2002 Written in
Pt. 4 Ch. 2 modified Sch. 26 para. 19(4) 24 Jul 2002 Written in
Sch. 14 para. 67-74 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 101(1) words substituted Sch. 27 para. 19(2)(b) 24 Jul 2002 Written in
s. 86(3A)-(3D) inserted Sch. 25 para. 6(3) 24 Jul 2002 Written in
Sch. 9 para. 13(1A) inserted Sch. 25 para. 30 24 Jul 2002 Written in
s. 90(1)(b)(c) added Sch. 25 para. 10(2) 24 Jul 2002 Written in
s. 86(8) words substituted Sch. 25 para. 6(6) 24 Jul 2002 Written in
s. 92(1)(ee) inserted s. 72(9) 24 Jul 2002 Written in
s. 93(11) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
Sch. 9 para. 18(4) words inserted Sch. 25 para. 34(11)(a) 24 Jul 2002 Written in
s. 93(1)(b)(c) inserted s. 75(2)(b) 24 Jul 2002 Written in
s. 84(6) words substituted Sch. 23 para. 2(3) 24 Jul 2002 Written in
Sch. 9 para. 11A and cross-heading inserted Sch. 23 para. 11 24 Jul 2002 Written in
s. 85(2)(c) words inserted Sch. 23 para. 4(3) 24 Jul 2002 Written in
Sch. 9 para. 2(1) words substituted Sch. 25 para. 22(2) 24 Jul 2002 Written in
s. 93(13) repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 97(3A) inserted Sch. 25 para. 13(4) 24 Jul 2002 Written in
Sch. 13 para. 9A and cross-heading inserted s. 104(3) 24 Jul 2002 Written in
Sch. 20 para. 68-70 repealed Sch. 40 Pt. 3 24 Jul 2002 Written in
s. 86(3)(b) words inserted Sch. 25 para. 6(2) 24 Jul 2002 Written in
Pt. 4 Ch. 2 restricted by 1988 c. 1 s. 510(6A) (as inserted) Sch. 25 para. 49(4) 24 Jul 2002 Written in
Pt. 4 Ch. 2 modified by 1988 c. 1 s. 842(1AB) (as inserted) Sch. 25 para. 56(4) 24 Jul 2002 Written in
s. 90(1) word inserted Sch. 25 para. 10(2) 24 Jul 2002 Written in
Sch. 8 para. 4(1) substituted Sch. 25 para. 19(2) 24 Jul 2002 Written in
Sch. 9 para. 5(2A) inserted Sch. 23 para. 8(4) 24 Jul 2002 Written in
Sch. 9 para. 5(1A) inserted Sch. 23 para. 8(2) 24 Jul 2002 Written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data