OpenLegislation

Finance Act 2022

2022 c. 3 · Enacted 24 February 2022 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 18 March 2026.

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. [24th February 2022]

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 to 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:—

Contents

  1. Part 1: Income tax, corporation tax and capital gains tax
  2. Income tax charge, rates etc
  3. 1Income tax charge for tax year 2022-23
  4. 2Main rates of income tax for tax year 2022-23
  5. 3Default and savings rates of income tax for tax year 2022-23
  6. 4Increase in rates of tax on dividend income
  7. 5Freezing starting rate limit for savings for tax year 2022-23
  8. Banking surcharge
  9. 6Rate of surcharge and surcharge allowance
  10. Trading and property income
  11. 7Abolition of basis periods
  12. 8Profits of property businesses: late accounting date rules
  13. Pensions
  14. 9Liability of scheme administrator for annual allowance charge
  15. 10Increase of normal minimum pension age
  16. 11Public service pension schemes: rectification of unlawful discrimination
  17. Capital allowances
  18. 12Extension of temporary increase in annual investment allowance
  19. 13Structures and buildings allowances: allowance statements
  20. Reliefs for investments
  21. 14Qualifying asset holding companies
  22. 15Real Estate Investment Trusts
  23. Creative reliefs
  24. 16Film tax relief: films produced to be television programmes
  25. 17Temporary increase in theatre tax credit
  26. 18Theatrical productions tax relief
  27. 19Temporary increase in orchestra tax credit
  28. 20Orchestra tax relief
  29. 21Temporary increase in museums and galleries exhibition tax credit
  30. 22Museums and galleries exhibition tax relief
  31. Capital gains tax: disposals of UK land etc
  32. 23Returns for disposals of UK land etc
  33. International matters
  34. 24Cross-border group relief
  35. 25Tonnage tax
  36. 26Amendments of section 259GB of TIOPA 2010
  37. 27Application of section 124 of TIOPA 2010 in relation to diverted profits tax
  38. 28Diverted profits tax: closure notices etc
  39. Changes in accounting standards etc
  40. 29Insurance contracts: change in accounting standards
  41. 30Deductions allowance in connection with onerous or impaired leases
  42. Expanded dormant assets
  43. 31Provision in connection with the Dormant Assets Act 2022
  44. Part 2: Residential property developer tax
  45. Introduction
  46. 32Introduction
  47. Charge to tax
  48. 33Charge to RPDT
  49. Key concepts
  50. 34Meaning of “residential property developer”
  51. 35Meaning of “residential property development activities”
  52. 36Residential property development activities: “interest in land”
  53. 37Residential property development activities: “residential property”
  54. 38Meaning of “residential property developer profits or losses”
  55. Profits and losses
  56. 39Adjusted trading profits and losses
  57. 40Attributable joint venture profits and losses
  58. 41RPDT reliefs
  59. 42Restrictions on RPDT reliefs
  60. Allowance
  61. 43Allowance
  62. 44Allowance: joint venture companies
  63. Application of corporation tax provisions, management etc
  64. 45Application of corporation tax provisions and management of RPDT
  65. 46Requirement to provide information about payments
  66. 47Non-profit housing companies: exit charge
  67. Miscellaneous
  68. 48Groups
  69. 49Miscellaneous provision
  70. 50Interpretation etc
  71. Commencement and transitional provisions
  72. 51Commencement
  73. 52Anti-forestalling: accelerated profits
  74. Part 3: Economic crime (anti-money laundering) levy
  75. 53Economic crime (anti-money laundering) levy
  76. 54Charge to the levy
  77. 55UK revenue: amount
  78. 56Relevant accounting period
  79. 57UK revenue: determination
  80. 58Assessment, payment, collection and recovery
  81. 59Payments into Consolidated Fund
  82. 60Application to partnerships
  83. 61Collection of information
  84. 62Disclosure of information
  85. 63Power to make consequential provision
  86. 64Regulations
  87. 65Interpretation
  88. 66Commencement
  89. Part 4: Public interest business protection tax
  90. 67Public interest business protection tax
  91. Part 5: Other taxes
  92. Stamp duty and stamp duty reserve tax
  93. 68Securitisation companies and qualifying transformer vehicles
  94. Value added tax
  95. 69Interim operation of margin schemes for used cars etc: Northern Ireland
  96. 70Margin schemes and removal or export of goods: VAT-related payments
  97. 71Margin schemes and removal or export of goods: zero-rating
  98. 72Relief on the importation of dental prostheses
  99. Insurance premium tax
  100. 73Identifying where the risk is situated
  101. Import duty
  102. 74Transitioned trade remedies: decisions by Secretary of State
  103. 75Reference documents: amount of import duty
  104. Fuel duties
  105. 76Restriction of use of rebated diesel and biofuels
  106. Tobacco products duty
  107. 77Rates of tobacco products duty
  108. Vehicle taxes
  109. 78Rates for light passenger or light goods vehicles, motorcycles etc
  110. 79Vehicle excise duty: exemption for certain cabotage operations
  111. 80HGV road user levy: extension of suspension
  112. Gaming duty
  113. 81Amounts of gross gaming yield charged to gaming duty
  114. Penalties relating to excise duty
  115. 82Excise duty: penalties
  116. Environmental taxes
  117. 83Rates of landfill tax
  118. 84Plastic packaging tax
  119. Part 6: Miscellaneous and final
  120. Avoidance
  121. 85Winding-up petitions by an officer of Revenue and Customs
  122. 86Publication by HMRC of information about tax avoidance schemes
  123. 87Freezing orders: England and Wales
  124. 88Warrants for diligence on the dependence: Scotland
  125. 89Freezing injunctions: Northern Ireland
  126. 90Sections 87, 88 and 89: interpretation etc
  127. 91Penalties for facilitating avoidance schemes involving non-resident promoters
  128. 92Electronic sales suppression penalties
  129. 93Tobacco products: tracing and security
  130. Free zones and freeports
  131. 94Treatment of goods in free zones
  132. 95Freeport tax site reliefs: provision about regulations
  133. Uncertain tax treatment
  134. 96Large businesses: notification of uncertain tax treatment
  135. Discovery assesments etc
  136. 97Discovery assessments for unassessed income tax or capital gains tax
  137. 98Notification of liability to income tax and capital gains tax
  138. 99Calculation of income tax liability for certain charges relating to pensions
  139. Temporary powers in disaster or emergency
  140. 100Power to make temporary modifications of taxation of employment income
  141. Emissions certificates for vehicles
  142. 101Vehicle CO2 emissions certificates
  143. ...
  144. 102Increase in membership of the Office of Tax Simplification Repealed
  145. Final
  146. 103Interpretation
  147. 104Short title
  148. Schedule 1: Abolition of basis periods
  149. Part 1: Main amendments of ITTOIA 2005
  150. 1Paragraph 1
  151. 2Chapter 2 (income taxed as trade profits)
  152. 3Chapter 2 (income taxed as trade profits)
  153. 4Chapter 3A (trade profits: cash basis)
  154. 5Chapter 3A (trade profits: cash basis)
  155. 6Chapter 3A (trade profits: cash basis) Repealed
  156. 7Chapter 3A (trade profits: cash basis)
  157. 8Chapter 15 (basis periods)
  158. Part 2: Other amendments of ITTOIA 2005
  159. 9Paragraph 9
  160. 10Part 2 (trading income)
  161. 11Part 2 (trading income)
  162. 12Part 2 (trading income)
  163. 13Part 2 (trading income)
  164. 14Part 2 (trading income)
  165. 15Part 2 (trading income)
  166. 16Part 2 (trading income)
  167. 17Part 2 (trading income)
  168. 18Part 2 (trading income)
  169. 19Part 2 (trading income)
  170. 20Part 5 (miscellaneous income)
  171. 21Part 6A (income charged under ITTOIA 2005: trading and property allowances)
  172. 22Part 7 (rent-a-room and qualifying care relief)
  173. 23Part 7 (rent-a-room and qualifying care relief)
  174. 24Part 7 (rent-a-room and qualifying care relief)
  175. 25Part 9 (partnerships)
  176. 26Part 9 (partnerships)
  177. 27Part 9 (partnerships)
  178. 28Part 10 (general provisions)
  179. 29Schedule (abbreviations and defined expressions)
  180. Part 3: Amendments of other Acts
  181. 30Taxes Management Act 1970
  182. 31Taxes Management Act 1970
  183. 32Taxes Management Act 1970
  184. 33Capital Allowances Act 2001
  185. 34Capital Allowances Act 2001
  186. 35Capital Allowances Act 2001
  187. 36Capital Allowances Act 2001
  188. 37Capital Allowances Act 2001
  189. 38Income Tax Act 2007
  190. 39Income Tax Act 2007
  191. 40Income Tax Act 2007
  192. 41Income Tax Act 2007
  193. 42Income Tax Act 2007
  194. 43Income Tax Act 2007
  195. 44Income Tax Act 2007
  196. 45Income Tax Act 2007
  197. 46Income Tax Act 2007
  198. 47Income Tax Act 2007
  199. 48Income Tax Act 2007
  200. 49Income Tax Act 2007
  201. 50Income Tax Act 2007
  202. 51Income Tax Act 2007
  203. 52Income Tax Act 2007
  204. 53Income Tax Act 2007
  205. 54Income Tax Act 2007
  206. 55Income Tax Act 2007
  207. 56Income Tax Act 2007
  208. 57Income Tax Act 2007
  209. 58Income Tax Act 2007
  210. 59Income Tax Act 2007
  211. 60Taxation (International and Other Provisions) Act 2010
  212. Part 4: Commencement
  213. 61Paragraph 61
  214. Part 5: Transitional provision: new trades etc
  215. 62Application of this Part of this Schedule
  216. 63Basis period for the tax year 2023-24
  217. Part 6: Transitional provision: continuing trades etc
  218. 64Application of this Part of this Schedule
  219. 65Basis period for tax year 2023-24
  220. 66Relevant maximum for purposes of cash basis election
  221. 67Late accounting date rules
  222. 68Deductions for overlap profit allowed under this Part of this Schedule
  223. 69Trade profits if there is no transition part of the basis period for the tax year 2023-24
  224. 70Trade profits if there is a transition part of the basis period for the tax year 2023-24
  225. 71Treatment of losses arising from deduction for overlap profit
  226. 72Spreading of transition profits
  227. 73Election to accelerate charge
  228. 74Transition profits ignored in averaging of profits of farmers and creative artists
  229. 75Calculation of income tax liability on amount of transition profits
  230. 76Other modifications
  231. Part 7: Transitional provision: notional businesses
  232. 77Application of this Part of this Schedule
  233. 78Basis period for tax year 2023-24
  234. 79Deductions for overlap profit allowed under this Part of this Schedule
  235. 80Deducted overlap profits in excess of other profits of tax year 2023-24
  236. Schedule 2: Qualifying asset holding companies
  237. Part 1: Introduction and conditions for being a QAHC
  238. 1Introduction
  239. 2Conditions for being a qualifying asset holding company
  240. 3Ownership condition
  241. 4Only direct and certain indirect interests to constitute “relevant interests”
  242. 5Determining relevant interests
  243. 6Determining relevant interests: transparent entities
  244. 7References to voting power
  245. 8Category A investors
  246. 9Qualifying funds
  247. 10Relevant qualifying investors
  248. 11Intermediate company
  249. 12Requirement of QAHC to monitor compliance with ownership condition
  250. 13Activity condition and investment strategy condition
  251. Part 2: Becoming a QAHC
  252. 14Entry notification
  253. 15Entry into regime
  254. 16Ownership condition treated as met for initial period
  255. 17Corporation tax consequences of becoming a QAHC
  256. 18Application of paragraph 17(2) to formerly non-resident companies
  257. 19Adjustment of gains to avoid double charge
  258. 20Ring fencing of QAHC business
  259. 21Disapplication of Part 7ZA of CTA 2010
  260. 22Assets entering and leaving the ring fence
  261. 23Adjustment of gains to avoid double charge on assets crossing the ringfence
  262. 24Information to be provided for accounting periods
  263. Part 3: Ceasing to be a QAHC
  264. 25Exit notification
  265. 26Requirement to notify when conditions no longer met
  266. 27Curing of certain breaches
  267. 28Wind-down period
  268. 29Exiting the regime
  269. 30Timings of transactions that lead to breach of ownership condition
  270. 31Corporation tax consequences of ceasing to be a QAHC
  271. 32Certain interest payments made around exit to be treated as made by a QAHC
  272. Part 4: Groups
  273. 33Acquisition of assets into and out of QAHC ring fence business from other member of group
  274. 34Continuity of substantial shareholdings between group members
  275. 35... Repealed
  276. 36Gain or loss arising where section 179 of TCGA 1992 applies in relation to transfer of assets
  277. Part 5: Close companies, exchange gains and basis of accounting
  278. 37Non-close QAHCs treated as close companies for certain purposes
  279. 38Exchange gains
  280. 39Amortised cost basis not required for certain connected companies relationships
  281. Part 6: Transfer pricing and corporate interest restriction rules
  282. 40Transfer pricing: participation condition always met for investors in a QAHC etc
  283. 41Transfer pricing: no small and medium-sized enterprise exemption
  284. 42Application of corporate interest restriction rules (non-consolidation of certain subsidiaries)
  285. 43Application of corporate interest restriction rules (consolidation of QAHC stacks)
  286. Part 7: Treatment of certain amounts payable by a QAHC
  287. 44Treatment of certain distributions
  288. 45Application of hybrid and other mismatches rules where paragraph 44 applies
  289. 46Payments of distributions etc to individual to whom the remittance basis applied or who makes a foreign income or gain claim
  290. 47Purchase of own shares
  291. 48Disapplication of paragraph 47 during cure period for certain non-category A investors
  292. 49Transactions in securities rules
  293. 50Late interest
  294. 51Deeply discounted securities
  295. Part 8: Overseas property income
  296. 52Overseas property income of a QAHC
  297. Part 9: Disposals of overseas land and certain shares
  298. 53No chargeable gain on disposal of overseas land or certain shares
  299. Part 10: Stamp duty and stamp duty reserve tax
  300. 54Stamp duty and SDRT exemption for repurchase of own shares or loan capital
  301. Part 11: Exemption from section 874 of ITA 2007 (withholding tax)
  302. 55Paragraph 55
  303. Part 12: Supplementary
  304. 56Minor and consequential amendments
  305. 57Making of notifications and returns
  306. 58Interpretation
  307. 59Alternative finance arrangements
  308. Schedule 3: Real Estate Investment Trusts
  309. 1Paragraph 1
  310. 2Conditions for companies in relation to UK REITs
  311. 3Requirements for financial statements
  312. 4Balance of business test
  313. 5Holders of excessive rights
  314. 6Application and commencement
  315. Schedule 4: Cross-border group relief
  316. Part 1: Consequential amendments
  317. 1CTA 2010
  318. 2FA 2013
  319. 3Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689)
  320. Part 2: Commencement
  321. 4Paragraph 4
  322. 5Paragraph 5
  323. 6Paragraph 6
  324. 7Paragraph 7
  325. Schedule 5: Insurance contracts: change in accounting standards
  326. Part 1: Power to make provision in connection with IFRS 17
  327. 1Paragraph 1
  328. Part 2: Amendments in connection with IFRS 17
  329. 2Paragraph 2
  330. 3Paragraph 3
  331. 4Paragraph 4
  332. 5Paragraph 5
  333. 6Paragraph 6
  334. Schedule 6: Dormant assets
  335. 1Amendment to TCGA 1992
  336. 2Amendment to FA 2008
  337. 3Amendments to the Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008 (S.I. 2008/2682)
  338. 4Exemption for reclaim amounts in respect of individual investment plans
  339. 5Power to make provision for the purposes of the Income Tax Acts and TCGA 1992 in relation to dormant assets
  340. 6Commencement
  341. Schedule 7: RPDT reliefs
  342. Part 1: RPDT loss relief
  343. 1Introduction
  344. 2Carry forward of a trading loss to next accounting period
  345. 3Carry forward of trading losses to subsequent accounting periods
  346. Part 2: RPDT group relief
  347. 4Introduction
  348. 5Introduction
  349. 6Introduction
  350. 7Surrender of company’s losses for an accounting period
  351. 8Claims for RPDT group relief
  352. 9Giving of RPDT group relief
  353. 10Limitation on amount of RPDT group relief to be given
  354. 11Arrangements for transfer of companies
  355. Part 3: RPDT group relief for carried-forward losses
  356. 12Introduction
  357. 13Introduction
  358. 14Introduction
  359. 15Surrender of company’s carried-forward losses for an accounting period
  360. 16Claims for RPDT group relief for carried-forward losses
  361. 17Giving of RPDT group relief for carried-forward losses
  362. 18Limitation on amount of group relief for carried-forward losses to be given
  363. Part 4: Supplementary provision
  364. 19Payments for relief
  365. 20Change in company ownership
  366. 21Meaning of “relief group”
  367. 22Meaning of “adjusted trading loss”
  368. Schedule 8: Management of RPDT
  369. 1Amendments of TMA 1970
  370. 2Amendments of FA 1998
  371. Schedule 9: Miscellaneous provision
  372. 1Residential property developer tax to be ignored for corporation tax purposes
  373. 2Payments made for RPDT reliefs to be ignored for corporation tax purposes
  374. 3Provision made or imposed between RPD activities and other activities of the same company
  375. 4Provision made or imposed between an RP developer and another person under the same control
  376. Schedule 10: Public interest business protection tax
  377. Part 1: Charge
  378. 1Charge on value of assets held for qualifying purposes
  379. 2Meaning of “public interest business” and “special measures”
  380. 3Adjusted value of assets
  381. Part 2: Joint and several liability
  382. 4Liability of associated companies
  383. 5Joint and several liability of connected persons and others who may benefit
  384. 6Qualifying interests in company, partnership or unincorporated association
  385. 7Claim for relief
  386. Part 3: Administration
  387. 8Requirement to file return and pay tax chargeable under paragraph 1
  388. 9Notice to file return in respect of joint and several liability under paragraph 4 or 5
  389. 10Time limits in relation to assessment under paragraph 9
  390. 11Amendments and corrections of return
  391. 12HMRC to determine tax where no return made in time
  392. 13Enquiry into return
  393. 14Completion of enquiry
  394. 15Amendment of return by taxpayer during enquiry
  395. 16Amendment of return during enquiry by HMRC to prevent loss of tax
  396. 17Date by which payment to be made after amendment or correction of self-assessment
  397. 18Discovery assessment
  398. 19Assessment procedure
  399. 20Time limits for assessments
  400. 21Appeals
  401. 22Duty to preserve records
  402. 23Collection and recovery
  403. 24Overpaid tax
  404. 25Claims under this Schedule
  405. 26Penalty for failure to submit return
  406. 27Penalties for errors
  407. 28Failure to pay public interest business protection tax on time
  408. 29Interest
  409. 30Application of information, inspection and data-gathering powers
  410. 31Documents
  411. 32Disclosures to persons who are joint and severally liable to tax
  412. 33Application of public interest business protection tax to partnerships and trusts
  413. 34Territorial application of tax
  414. 35Power to provide for reliefs etc
  415. Part 4: Supplementary
  416. 36Anti-avoidance
  417. 37No deduction for public interest business protection tax
  418. 38Information sharing
  419. 39Application of the Provisional Collection of Taxes Act 1968
  420. 40Power to apply, disapply or modify provisions of relevant tax legislation
  421. 41Regulations
  422. 42Interpretation of Schedule
  423. 43Commencement and expiry
  424. Schedule 11: Restriction of use of rebated diesel and biofuels
  425. Part 1: Amendments to HODA 1979
  426. 1Paragraph 1
  427. 2Paragraph 2
  428. 3Paragraph 3
  429. 4Paragraph 4
  430. 5Paragraph 5
  431. 6Paragraph 6
  432. 7Paragraph 7
  433. 8Paragraph 8
  434. 9Paragraph 9
  435. Part 2: Amendments to FA 2021
  436. 10Paragraph 10
  437. Schedule 12: Plastic packaging tax
  438. 1Paragraph 1
  439. 2No charge for persons below de minimis
  440. 3Time of importation
  441. 4Reliefs for persons enjoying certain immunities and privileges
  442. 5Records
  443. 6Groups
  444. 7Secondary liability and assessment notices etc: acting in the course of a related business
  445. Schedule 13: Penalties for facilitating avoidance schemes involving non-resident promoters
  446. 1Liability to penalty
  447. 2Amount of penalty
  448. 3Procedure for assessing penalty etc
  449. 4Appeals
  450. 5Application of provisions of TMA 1970
  451. 6Application of information and inspection powers
  452. 7Application
  453. 8Interpretation
  454. Schedule 14: Electronic sales suppression
  455. Part 1: Introductory
  456. 1Meaning of “electronic sales suppression tool” etc
  457. Part 2: Liability to a penalty
  458. 2Penalty for making an electronic sales suppression tool
  459. 3Penalty for supplying an electronic sales suppression tool
  460. 4Penalty for promoting use of a tool to suppress an electronic sales record
  461. 5Amount of a penalty under paragraph 2, 3 or 4
  462. 6Penalty for possession etc of an electronic sales suppression tool
  463. 7Daily default penalties
  464. Part 3: Supplementary provision
  465. 8Legitimate activity
  466. 9Double jeopardy
  467. 10Special reduction
  468. 11Assessment
  469. 12Appeal
  470. 13Enforcement
  471. 14Application of provisions of TMA 1970
  472. 15Power to change amount of penalty
  473. 16Interpretation
  474. Part 4: Information
  475. 17Application of Schedule 36 to FA 2008 (information and inspection powers)
  476. 18General modifications of Schedule 36 to FA 2008 as applied
  477. 19Specific modifications of Schedule 36 to FA 2008 as applied
  478. Schedule 15: Treatment of goods in free zones
  479. 1Paragraph 1
  480. 2Paragraph 2
  481. 3Paragraph 3
  482. 4Paragraph 4
  483. 5Paragraph 5
  484. 6Paragraph 6
  485. 7Paragraph 7
  486. 8Paragraph 8
  487. Schedule 16: Freeport tax site reliefs: provision about regulations
  488. Part 1: First-year allowance for plant and machinery
  489. 1Paragraph 1
  490. 2Paragraph 2
  491. 3Paragraph 3
  492. 4Paragraph 4
  493. Part 2: Structures and buildings allowances
  494. 5Paragraph 5
  495. Part 3: Stamp duty land tax
  496. 6Paragraph 6
  497. Schedule 17: Large businesses: notification of uncertain tax treatment
  498. Part 1: Key definitions
  499. 1Paragraph 1
  500. 2“Company” and “qualifying company”
  501. 3“Group”
  502. 4“Partnership” and “qualifying partnership”
  503. 5“Relevant tax” and “relevant return”
  504. 6“Financial year”
  505. 7“Turnover” and “balance sheet total”
  506. Part 2: Requirement to notify HMRC of uncertain tax treatment
  507. 8Requirement to notify
  508. 9Deadline for notification
  509. 10Uncertain tax treatment
  510. 11Threshold test
  511. 12“Tax advantage” in relation to income tax or corporation tax
  512. 13“Tax advantage” in relation to VAT
  513. 14Value of a tax advantage
  514. 15The “expected amount”
  515. 16Relevant period
  516. 17Related amounts
  517. 18General exemption
  518. 19Exemption for certain group transactions
  519. Part 3: Penalties
  520. 20Penalty for non-compliance with paragraph 8
  521. 21First, second and further failures
  522. 22Reasonable excuse
  523. 23Assessment of penalties
  524. 24Appeal
  525. 25Enforcement
  526. 26Power to change amount of penalty
  527. 27“Tribunal”
  528. Part 4: Supplementary
  529. 28Regulations
  530. 29Application of provisions of TMA 1970
  531. 30Interpretation
  532. Part 5: Consequential Amendments
  533. 31Paragraph 31
  534. 32Paragraph 32
  535. Part 6: Commencement
  536. 33Paragraph 33
  537. Schedule 18: Vehicle CO2 emissions certificates
  538. Part 1: Amendments of CAA 2001
  539. 1Paragraph 1
  540. Part 2: Amendments of ITEPA 2003
  541. 2Paragraph 2
  542. 3Paragraph 3
  543. 4Paragraph 4
  544. 5Paragraph 5
  545. 6Paragraph 6
  546. 7Paragraph 7
  547. Part 3: Amendments of VERA 1994
  548. 8Paragraph 8
  549. Part 4: Power to make consequential provision
  550. 9Paragraph 9