Introductory text

Annotations

Modifications

C1

Act applied (19.4.1991) for the year of assessment 1988-1989 by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 3(1)

C2

Act extended (with modifications) (28.3.1992) for year of assessment 1989-1990 by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), regs. 1, 3, Sch. 1

C3

Power to modify Act conferred (6.3.1992) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 209(3), 289 (having effect in relation to tax for the year 1992-93 and subsequent years of assessment, and tax for other chargeable periods beginning on or after 6.4.1992 see s. 289) (with ss. 60, 101(1), 171, 201(3))

C4

Act applied (with modifications) (23.3.1993 with effect for the year of assessment 1990-91 only) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 3(1).

C5

Act applied (with modifications) (with effect for the year of assessment 1991-92 in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with regs. 3(2), 4-7)

C6

Act applied (9.3.1995 with effect in accordance with reg. 1 of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 1995 (S.I. 1995/351), reg. 4 (with regs. 5-8) (subject to S.I. 1995/352)

C7

Act applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 4-12, 14, 15 (subject to S.I. 1995/351)

C8

Act applied by Income and Corporation Taxes Act 1988 (c. 1), s. 374A(4) (as inserted (with effect in accordance with s. 103(7) and with application in accordance with s. 112(5) of the amending Act) by Finance Act 1995 (c. 4), s. 112(1)(5))

C9

Act applied (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 12(5) (with Sch. 22 para. 12(6))

C10

Act restricted by Finance Act 1994 (c. 9), s. 12A (as inserted (1.6.1997) by Finance Act 1997 (c. 16), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

C11

Act applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), s. 35(9); s. 35 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(1)

C12

Act power to apply or extend conferred (16.7.1998) by Teaching and Higher Education Act 1998 (c. 30), s. 22(5)(g)

C13

Act applied (with modifications) (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 62(5) (with Sch. 18 paras. 59(2), 61, 62(6)); S.I. 1998/3173, art. 2

C14

Act restricted by Income and Corporation Taxes Act 1988 (c. 1), s. 754B(10) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 11)

C15

Act extended by Income and Corporation Taxes Act 1988 (c. 1), s. 754(1A) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 9(3))

C16

Act construed as one with Finance Act 1998 (c. 36), Sch. 18 by s. 117(2)(4)(5) of that Act; S.I. 1998/3173, art. 2

C17

Act: power to modify conferred (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 15(1)(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C18

Act: power to modify conferred (24.3.1999 for specified purposes) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 14(1)(2)(b); S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

C19

Act applied (6.4.1999) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), regs. 1, 35(3)

C20

Act: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 16

C21

Act: power to apply conferred by Finance Act 1986 (c. 41), s. 98(1) (as extended (27.7.1999) by Finance Act 1999 (c. 16), s. 121)

C22

Act modified (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), Sch. 34 para. 7

C23

Act modified (retrospective and with application in accordance with s. 113(1)(2)(6)-(8) of the amending Act) by Finance Act 2002 (c. 23), Sch. 35 para. 8

C24

Act applied in part (N.I.) (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836), Sch. I para. 3(2); S.R. 2002/356, art. 2(2), Sch. 1 Pt. 2

C25

Act applied in part (E.W.S.) (8.12.2002) by Employment Act 2002 (c. 22), Sch. 1 para. 3(2) (with Sch. 1 para. 3(2)); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

C26

Act applied (6.4.2006) by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), reg. 14(2)

C27

Act modified (with effect in accordance with ss. 156(3), 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 206 (with Sch. 2)

C28

Act modified (with effect in accordance with ss. 156(3), 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 236(1) (with Sch. 2)

C29

Act modified (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 711(2) (with Sch. 2)

C30

Act modified (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 964(3) (with Sch. 2)

C31

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.

C32

Act modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 332(4) (with Sch. 2)

C33

Act applied in part (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 671 (with Sch. 2)

C34

Act applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1111(2) (with Sch. 2)

C35

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))

C36

Act modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 52(4)

C37

Act modified by Income Tax Act 2007 (c. 3), s. 257GA (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)

C38

Act modified by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)

C39

Act modified by Income Tax Act 2007 (c. 3), s. 257EE (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)

C40

Act modified by Income Tax Act 2007 (c. 3), s. 257PC(6) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

C41

Act applied in part (with modifications) by The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711), reg. 20, Sch. (as amended (14.8.2014) by S.I. 2014/1932, reg. 2(12)(13))

C42

Act applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 188D(5) (as inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 30)

C43

Act modified by Corporation Tax Act 2010 (c. 4), s. 269DL(4) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)

C44

Act applied in part by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 10 para. 72(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

C45

Act: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

C46

Act modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 2 para. 24(3)

C47

Act modified in part (1.7.2020) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (S.I. 2020/25), reg. 19(1) (with regs. 1(2), 7, 19(2)-(5))

C48

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 S.I. 2023/1399, regs. 1(2), 4)

C49

Act modified (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 45(4)

C50

Act modified (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 11(4)(a) (with ss. 15(1), 16(1))

C51

Act modified in part (28.3.2023) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38), regs. 1, 18 (with reg. 5)

C52

Act modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 302(4)(a)

C53

Act power to apply (with modifications) conferred (18.3.2026) by Finance Act 2026 (c. 11), s. 277(6)

Commencement

I1

Act wholly in force at 6.4.1970, see s. 119(1)

Editorial notes

X1

General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1) but not against each Act