{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-98",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-98.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/98",
  "kind": "section",
  "number": "98",
  "heading": "Special returns, etc.",
  "text": "(1) Subject to the provisions of this section and section 98A below, where any person—\n(a) has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or\n(b) fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,\nhe shall be liable, subject to subsections (3) and (4) below—\n(i) to a penalty not exceeding £300, and\n(ii) if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).\n(2) Subject to section 98A below, where a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding £3000.\n(3) No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.\n(4) No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.\n(4A) If—\n(a) a failure to comply with Chapter 15 or 16 of Part 15 of ITA 2007 arises from a person’s failure to deliver an account, or show the amount, of a payment, and\n(b) the payment is within subsection (4B) , (4D) ... or (4E) below,\nsubsection (1) above shall have effect as if for “£300” there were substituted “£3,000” and as if for “£60” there were substituted “£600”.\n(4B) A payment is within this subsection if—\n(a) the payment is made by a company, local authority or qualifying partnership (within the meaning of section 932 of ITA 2007) without an amount representing income tax on the payment being deducted from it,\n(b) at the time the payment is made, the company, authority or partnership—\n(i) does not believe that the payment is an excepted payment for the purposes of Chapter 11 of Part 15 of ITA 2007 (payments between companies etc: exception from duties to deduct), or\n(ii) if it does so believe, cannot reasonably do so,\n(c) the payment is one from which tax is deductible under Part 15 of ITA 2007 unless the company, authority or partnership reasonably believes that it is an excepted payment for the purposes of Chapter 11 of that Part, and\n(d) the payment is not an excepted payment at the time the payment is made.\n(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4D) A payment is within this subsection if—\n(a) it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,\n(b) a company, purporting to rely on section 911 of that Act (double taxation arrangements: deduction at treaty rate), deducts less from the payment than required by those Chapters, and\n(c) at the time the payment is made the payee (as defined in section 913 of that Act) is not entitled to relief under double taxation arrangements (as defined in section 1023 of that Act) and the company—\n(i) does not believe that it is entitled to such relief, or\n(ii) if it does so believe, cannot reasonably do so.\n(4DA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4E) A payment is within this subsection if—\n(a) it is an interest distribution made to a unit holder by the trustees of an authorised unit trust,\n(b) the trustees, in purported reliance on the reputable intermediary condition being fulfilled with respect to the unit holder, do not comply with the obligation under section 874 of ITA 2007 to make a deduction from the interest distribution,\n(c) that obligation would apply if that condition were not so fulfilled, and\n(d) the trustees did not believe that the unit holder was not ... resident in the United Kingdom or could not reasonably have so believed (so that that condition was not so fulfilled).\nExpressions used in this subsection have the same meaning as in regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)).\n(4F) If a person fails to furnish any information or produce any document or record in accordance with regulations under section 716B of ITEPA 2003, subsection (1) has effect as if—\n(a) for “£300” there were substituted “ £3,000 ”, and\n(b) for “£60” there were substituted “ £600 ”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTABLE\n1.\n2.\nPart III of this Act, . . .\nsection 12ABZA(3) of this Act\nregulations under section 59E of this Act;\nsection 12ADA of this Act\n. . .\nIn the principal Act—\n. . .\n. . .\nIn the principal Act—\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n...\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nsection 310(4) and (5);\n. . .\n. . .\nsection 310(1), (2), (2A) and (3);\nregulations under section 333;\n. . .\n. . .\n. . .\n. . .\nRegulations under section 333;\n. . .\n. . .\n. . .\n. . .\n. . .\nsection 375(5);\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nsection 552;\n. . .\nregulations under section 552ZA(6);\n. . .\nregulations under section 552ZB;\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nregulations under paragraph 7 of Schedule 14;\n. . .\nSchedule 15, paragraph 14(4);\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nRegulations under section 151 of the 1992 Act.\n. . .\nSections ... ... 45G(4) and (5) ... , 45R(5) and (6), 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act\n. . .\nRegulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nRegulations under section 151 of the 1992 Act.\nparagraph 12 of Schedule 4ZA to the 1992 Act\nParagraph 2(9) of Schedule 1 to the 1992 Act.\nParagraphs 2 to 6 of Schedule 5A to the 1992 Act.\n. . .\nregulations under section 73 of the Finance Act 1995;\nSection 98 of the 1992 Act.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nparagraph 64 or 65 of Schedule 15 to the Finance Act 2000\n[Section 73 of the Finance Act 1989 ]\nParagraph 93(2) of Schedule 22 to the Finance Act 2000\n. . .\nParagraph 129 of Schedule 22 to the Finance Act 2000\n. . .\nparagraph 6 of Schedule 34 to the Finance Act 2002\n. . .\n. . .\n. . .\n. . .\nParagraph 1(7) of Schedule 1 to the 1992 Act.\n. . .\n. . .\n. . .\n. . .\nRegulations under section 589 of ITEPA 2003.\n. . .\nRegulations under section 715 of ITEPA 2003.\n. . .\nRegulations under section 716B of ITEPA 2003.\nparagraph 66 of Schedule 15 to the Finance Act 2000\nPAYE regulations.\n. . .\n. . .\nparagraph 10 of Schedule 34 to the Finance Act 2002\n. . .\n. . .\nRegulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004.\n. . .\nregulations under section 251(1)(a) or (4) of the Finance Act 2004;\nSection 421J(4) of ITEPA 2003.\nSection 75(4) of ITTOIA 2005.\n. . .\nRegulations under Chapter 3 of Part 6 of ITTOIA 2005.\nRegulations under section 715 of ITEPA 2003.\nsection 37(3) of the Finance Act 2005;\nParagraph 93 of Schedule 2 to ITEPA 2003.\nsection 37(6) of the Finance Act 2005;\nParagraph 45 of Schedule 3 to ITEPA 2003.\nSection 106 of FA 2006 as modified by Schedule 17 to that Act.\nParagraph 33 of Schedule 4 to ITEPA 2003.\nSection 116 of FA 2006.\nParagraph 51 of Schedule 5 to ITEPA 2003.\nRegulations under section 116 of FA 2006.\n. . .\n. . .\nRegulations under section 70(3) of the Finance Act 2004.\nSection 130 of FA 2006.\n. . .\nsections 240 and 241 of ITA 2007;\n. . .\nsections 257GE and 257GF of ITA 2007;\n. . .\nsections 257SE and 257SF of ITA 2007;\n. . .\nsection 271(1) of ITA 2007;\nsection 401B of ITTOIA 2005.\nregulations under Chapter 5 of Part 6 of ITA 2007;\nsection 421A of ITTOIA 2005.\nsection 373 of ITA 2007;\n. . .\nregulations under section 871(1) of ITA 2007;\nRegulations under Chapter 3 of Part 6 of ITTOIA 2005.\nChapter 15 of Part 15 of ITA 2007;\nsection 40(1) of the Finance Act 2005\nChapter 16 of Part 15 of ITA 2007;\nregulations under section 17(3) of the Finance (No. 2) Act 2005\nregulations under section 969(1) of ITA 2007;\nsections 242 and 243(1) and (2) of ITA 2007;\nregulations under section 971(1) of ITA 2007;\nsections 257GG and 257GH(1) and (2) of ITA 2007;\nregulations under section 973(1) of ITA 2007.\nsections 257SG and 257SH(1) and (2) of ITA 2007;\nSection 75(4) of CTA 2009.\n. . .\nparagraph 4 of Schedule 17 to FA 2009.\nsection 312A of ITA 2007;\nsection 260 of CTA 2010.\nregulations under Chapter 5 of Part 6 of ITA 2007;\nsection 1046(1) to (4) of CTA 2010.\n. . .\nsection 1095 of CTA 2010.\n. . .\nsection 1096 of CTA 2010.\nsection 748(1) and (2) of ITA 2007;\nsection 1052(1) to (3) of CTA 2010.\nsection 771 of ITA 2007;\nsection 1101(1), (2) and (4) of CTA 2010.\n. . .\nSection 228 of TIOPA 2010.\n. . .\nRegulations under paragraph 16 of Schedule 18 to the Finance Act 2011.\nregulations under section 871(1) of ITA 2007;\nregulations under section 61(5) of the Finance Act 2012\nregulations under section 969(1) of ITA 2007;\nRegulations under paragraph 3 of Schedule 22 to the Finance Act 2013.\nregulations under section 971(1) of ITA 2007;\nRegulations under paragraph 8 of Schedule 6 to the Finance Act 2014.\n. . .\nparagraph 17 or 18 of Schedule 4 to FA 2016;\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nSection 31(3) and (4) of CTA 2010.\nSection 465(3) and (4) of CTA 2010.\n. . .\nsection 832 of CTA 2010.\n. . .\nsection 1052(4) and (5) of CTA 2010.\n. . .\nsection 1101(5) and (6) of CTA 2010.\nSection 1102(4) and (5) of CTA 2010.\n. . .\n. . .\nregulations under section 61(5) of the Finance Act 2012\nParagraph 127 of Schedule 9 to the Finance Act 2024\nParagraph 127B of Schedule 9 to the Finance Act 2024\nThe references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section\nReferences in this Table to sections 240, 241, 242 and 243(1) and (2) of ITA 2007 are to provisions that apply only in relation to shares issued after 5 April 2007.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Finance Act 1989 (c. 26), s. 164(2), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Finance Act 1990 (c. 29), s. 68(3)(a) for transactions carried out on or after 1 July 1990."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Finance Act 1989 (c. 26), s. 164(3), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Finance Act 1989 (c. 26), s. 164(4), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 98(4A)-(4C) inserted (with effect in accordance with s. 85(4) of the amending Act) by Finance Act 2001 (c. 9), s. 85(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 98(4A)(a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 98(4A)(b) substituted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(11)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in s. 98(4A)(b) omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 34(2)(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 98(4B)(a)-(d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(3) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 98(4C) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(4), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 98(4D) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(5) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 98(4DA) omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 34(2)(b)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "S. 98(4E) inserted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(12)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in s. 98(4E)(b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(7) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Word in s. 98(4E)(d) omitted (with effect in accordance with Sch. 46 para. 116(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 116(1)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 98(4E) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(a)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "S. 98(4F) inserted (6.4.2015) by Finance Act 2014 (c. 26), s. 18(3)(5); S.I. 2015/931, art. 2"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "S. 98(5) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(a)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Table substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 9 (see also Finance Act 1988 (c. 39), Sch. 14 Part VI)."
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(a)and 187and Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989."
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 8(5) to the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 8(4)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 89(3) of the amending Act) by Finance Act 1999 (c. 16), s. 89(1)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 16(3)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in s. 98 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 13, Sch. 2 Pt. I"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(4)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(a), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in s. 98 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. 307(2)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 37(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(3)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in s. 98 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. 18(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in s. 98 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(17)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(a), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(a), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(b), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 61(2)(3) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3) Note 2"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987."
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in s. 98 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. 6 para. 137(2)(a), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Words in s. 98 repealed (with application in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(9)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in 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. 157(2)(a), Sch. 3 Pt. 1 (with Sch. 2); (1.4.2012) byFinance Act 2011 (c. 11), Sch. 23 paras. 51(3)(d), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(c), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(d), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(a)"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in 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. 157(3)(a), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(a), Sch. 3 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Word in s. 98 inserted (with effect in accordance with Sch. 15 para. 39(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 15 para. 39(1)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(e), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 7 para. 1, Sch. 27 Pt. 2(7) (with Sch. 7 Pt. 2)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(a), Sch. 3 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(a)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F51",
      "text": "Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F52",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(b), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F53",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(b), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(c), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F55",
      "text": "Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(b)"
    },
    {
      "type": "F",
      "label": "F56",
      "text": "Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(c), 187, Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989."
    },
    {
      "type": "F",
      "label": "F57",
      "text": "S. 98 entries omitted (with effect in accordance with s. 26(3) of the amending Act and S.I. 2015/1999, art. 2) by virtue of Finance Act 2012 (c. 14), s. 26(2)(a)"
    },
    {
      "type": "F",
      "label": "F58",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(d), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F59",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(e), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F60",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(c), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F61",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(f), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F62",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(d), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F63",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(g), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F64",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(e), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F65",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(2), Sch. 42 Pt. 2(7)"
    },
    {
      "type": "F",
      "label": "F66",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(f), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F67",
      "text": "Words in s. 98 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. 307(2)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)"
    },
    {
      "type": "F",
      "label": "F68",
      "text": "Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(a)"
    },
    {
      "type": "F",
      "label": "F69",
      "text": "Words in s. 98 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36 and S.I. 2006/572, arts. 1(1), 38(5), 40(5))"
    },
    {
      "type": "F",
      "label": "F70",
      "text": "Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(b)"
    },
    {
      "type": "F",
      "label": "F71",
      "text": "Words in s. 98 inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 9 para. 12"
    },
    {
      "type": "F",
      "label": "F72",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(g), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F73",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(3), Sch. 42 Pt. 2(7)"
    },
    {
      "type": "F",
      "label": "F74",
      "text": "Words in s. 98 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. 307(3)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)"
    },
    {
      "type": "F",
      "label": "F75",
      "text": "Words in s. 98 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. 307(3)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)"
    },
    {
      "type": "F",
      "label": "F76",
      "text": "S. 98 entry repealed (1.10.2000) by Finance Act 1998 (c. 36), s. 96(3)(b)(4), Sch. 27 Pt. III(21); S.I. 2000/2319, art. 2"
    },
    {
      "type": "F",
      "label": "F77",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(b), Sch. 3 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F78",
      "text": "S. 98 entry repealed (with effect in accordance with s. 159(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(21)"
    },
    {
      "type": "F",
      "label": "F79",
      "text": "Words in s. 98 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(a)"
    },
    {
      "type": "F",
      "label": "F80",
      "text": "Words in s. 98 omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(c)"
    },
    {
      "type": "F",
      "label": "F81",
      "text": "Words in s. 98 repealed (with effect in accordance with Sch. 10 para. 16(3) by the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(10)"
    },
    {
      "type": "F",
      "label": "F82",
      "text": "Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(a)"
    },
    {
      "type": "F",
      "label": "F83",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(h), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F84",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(25)"
    },
    {
      "type": "F",
      "label": "F85",
      "text": "Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(b), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)"
    },
    {
      "type": "F",
      "label": "F86",
      "text": "Words in s. 98 omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(b)"
    },
    {
      "type": "F",
      "label": "F87",
      "text": "Words in s. 98 repealed (with effect in accordance with Sch. 3 by the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(2)"
    },
    {
      "type": "F",
      "label": "F88",
      "text": "Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 6)"
    },
    {
      "type": "F",
      "label": "F89",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(h), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F90",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(i), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F91",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(a)"
    },
    {
      "type": "F",
      "label": "F92",
      "text": "Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(b)(i) (with ss. 60, 101(1), 171, 201(3))."
    },
    {
      "type": "F",
      "label": "F93",
      "text": "Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(a), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)"
    },
    {
      "type": "F",
      "label": "F94",
      "text": "Words in s. 98 substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(2) (with Sch. 3)"
    },
    {
      "type": "F",
      "label": "F95",
      "text": "Words in s. 98 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(a) (with s. 76(7)(8))"
    },
    {
      "type": "F",
      "label": "F96",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(a)"
    },
    {
      "type": "F",
      "label": "F97",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 63(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 21 para. 7(2)"
    },
    {
      "type": "F",
      "label": "F98",
      "text": "Words in s. 98 inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 13"
    },
    {
      "type": "F",
      "label": "F99",
      "text": "Words in s. 98 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. 307(2)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)"
    },
    {
      "type": "F",
      "label": "F100",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(b)"
    },
    {
      "type": "F",
      "label": "F101",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(b)"
    },
    {
      "type": "F",
      "label": "F102",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(c)"
    },
    {
      "type": "F",
      "label": "F103",
      "text": "Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2"
    },
    {
      "type": "F",
      "label": "F104",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(i), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F105",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(f), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F106",
      "text": "Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989."
    },
    {
      "type": "F",
      "label": "F107",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(c)"
    },
    {
      "type": "F",
      "label": "F108",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(d)"
    },
    {
      "type": "F",
      "label": "F109",
      "text": "Words in s. 98 Table repealed (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 28, 82, Sch. 18 Pt.VII."
    },
    {
      "type": "F",
      "label": "F110",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(j), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F111",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(d)"
    },
    {
      "type": "F",
      "label": "F112",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(e)"
    },
    {
      "type": "F",
      "label": "F113",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 97 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(10)"
    },
    {
      "type": "F",
      "label": "F114",
      "text": "Words in s. 98 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. 5(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))"
    },
    {
      "type": "F",
      "label": "F115",
      "text": "Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2"
    },
    {
      "type": "F",
      "label": "F116",
      "text": "Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(i) (with ss. 60, 101(1), 171, 201(3))."
    },
    {
      "type": "F",
      "label": "F117",
      "text": "Words in s. 98 inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 46(2)(3)"
    },
    {
      "type": "F",
      "label": "F118",
      "text": "Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(ii) (with ss. 60, 101(1), 171, 201(3))."
    },
    {
      "type": "F",
      "label": "F119",
      "text": "Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)"
    },
    {
      "type": "F",
      "label": "F120",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(1), Sch. 4 (with Sch. 3)"
    },
    {
      "type": "F",
      "label": "F121",
      "text": "Words in s. 98 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)"
    },
    {
      "type": "F",
      "label": "F122",
      "text": "Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(iii) (with ss. 60, 101(1), 171, 201(3))."
    },
    {
      "type": "F",
      "label": "F123",
      "text": "Words in s. 98 repealed (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 2 Pt. 1; S.I. 2004/1943, art. 6(b)(i)"
    },
    {
      "type": "F",
      "label": "F124",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(f)"
    },
    {
      "type": "F",
      "label": "F125",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(g)"
    },
    {
      "type": "F",
      "label": "F126",
      "text": "Words in s. 98 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. 8 para. 108(2), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F127",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(j)"
    },
    {
      "type": "F",
      "label": "F128",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(g), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F129",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(h)"
    },
    {
      "type": "F",
      "label": "F130",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(2)"
    },
    {
      "type": "F",
      "label": "F131",
      "text": "Finance Act 1989 (c. 26), s. 73(9)."
    },
    {
      "type": "F",
      "label": "F132",
      "text": "Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 93(4)"
    },
    {
      "type": "F",
      "label": "F133",
      "text": "Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 129(3)"
    },
    {
      "type": "F",
      "label": "F134",
      "text": "Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 6(3)"
    },
    {
      "type": "F",
      "label": "F135",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(i)"
    },
    {
      "type": "F",
      "label": "F136",
      "text": "Words in s. 98 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)(a)(ii) (with Sch. 39 paras. 11-13)"
    },
    {
      "type": "F",
      "label": "F137",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(j), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F138",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 28 para. 9 of the amending Act) by Finance Act 2003 (c. 14), Sch. 28 para. 6"
    },
    {
      "type": "F",
      "label": "F139",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(k)"
    },
    {
      "type": "F",
      "label": "F140",
      "text": "Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 231, 232"
    },
    {
      "type": "F",
      "label": "F141",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(l)"
    },
    {
      "type": "F",
      "label": "F142",
      "text": "Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(5) (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F143",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(k), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F144",
      "text": "Words in s. 98 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. 6 para. 137(2)(b), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F145",
      "text": "Words in s. 98 inserted (6.4.2015) by Finance Act 2014 (c. 26), s. 18(4)(5); S.I. 2015/931, art. 2"
    },
    {
      "type": "F",
      "label": "F146",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(3)"
    },
    {
      "type": "F",
      "label": "F147",
      "text": "Words in s. 98 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. 6 para. 137(2)(c), Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F148",
      "text": "Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 224(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 221, 222"
    },
    {
      "type": "F",
      "label": "F149",
      "text": "Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 10(3)"
    },
    {
      "type": "F",
      "label": "F150",
      "text": "Words in s. 98 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(a)(ii); S.I. 2009/511, art. 2 (with art. 4)"
    },
    {
      "type": "F",
      "label": "F151",
      "text": "Words in s. 98 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)(a)(i) (with Sch. 39 paras. 11-13)"
    },
    {
      "type": "F",
      "label": "F152",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(5)"
    },
    {
      "type": "F",
      "label": "F153",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(l), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F154",
      "text": "Words in s. 98 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 258(1), 284(1) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F155",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 22 para. 47(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 47(1)(a)"
    },
    {
      "type": "F",
      "label": "F156",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F157",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(m)"
    },
    {
      "type": "F",
      "label": "F158",
      "text": "Words in s. 98 inserted (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. 6 para. 137(3) (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F159",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(3)"
    },
    {
      "type": "F",
      "label": "F160",
      "text": "Words in s. 98 added (19.7.2006) by Finance Act 2006 (c. 25), s. 140"
    },
    {
      "type": "F",
      "label": "F161",
      "text": "Words in s. 98 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. 104, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F162",
      "text": "Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(k), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F163",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(4)"
    },
    {
      "type": "F",
      "label": "F164",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(n)"
    },
    {
      "type": "F",
      "label": "F165",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(l) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F166",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(b)"
    },
    {
      "type": "F",
      "label": "F167",
      "text": "Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(3)"
    },
    {
      "type": "F",
      "label": "F168",
      "text": "Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(e), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))"
    },
    {
      "type": "F",
      "label": "F169",
      "text": "Words in s. 98 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. 157(2)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F170",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F171",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(2)"
    },
    {
      "type": "F",
      "label": "F172",
      "text": "Words in s. 98 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(iii)"
    },
    {
      "type": "F",
      "label": "F173",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(m) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F174",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(a)"
    },
    {
      "type": "F",
      "label": "F175",
      "text": "Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(2)"
    },
    {
      "type": "F",
      "label": "F176",
      "text": "Words in s. 98 inserted (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. 307(3)(d) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)"
    },
    {
      "type": "F",
      "label": "F177",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(o)"
    },
    {
      "type": "F",
      "label": "F178",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 17 para. 10"
    },
    {
      "type": "F",
      "label": "F179",
      "text": "Words in s. 98 inserted (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 17"
    },
    {
      "type": "F",
      "label": "F180",
      "text": "Words in s. 98 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. 157(3)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F181",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(p)"
    },
    {
      "type": "F",
      "label": "F182",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(q)"
    },
    {
      "type": "F",
      "label": "F183",
      "text": "Words in s. 98 inserted (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. 108(3) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F184",
      "text": "Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(2)"
    },
    {
      "type": "F",
      "label": "F185",
      "text": "Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(c)"
    },
    {
      "type": "F",
      "label": "F186",
      "text": "Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(3)"
    },
    {
      "type": "F",
      "label": "F187",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(r)"
    },
    {
      "type": "F",
      "label": "F188",
      "text": "Words in s. 98 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 20"
    },
    {
      "type": "F",
      "label": "F189",
      "text": "Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(s)"
    },
    {
      "type": "F",
      "label": "F190",
      "text": "Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(f), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))"
    },
    {
      "type": "F",
      "label": "F191",
      "text": "Words in s. 98 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. 8 para. 157(2), Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F192",
      "text": "Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))"
    },
    {
      "type": "F",
      "label": "F193",
      "text": "Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))"
    },
    {
      "type": "F",
      "label": "F194",
      "text": "Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(g), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))"
    },
    {
      "type": "F",
      "label": "F195",
      "text": "Words in s. 98 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. 157(2)(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F196",
      "text": "Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))"
    },
    {
      "type": "F",
      "label": "F197",
      "text": "Words in s. 98 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(11)"
    },
    {
      "type": "F",
      "label": "F198",
      "text": "Words in s. 98 repealed (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. 3(1)"
    },
    {
      "type": "F",
      "label": "F199",
      "text": "Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(b)"
    },
    {
      "type": "F",
      "label": "F200",
      "text": "Words in s. 98 inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 124, 127(10) (with Sch. 9 paras. 125-132)"
    },
    {
      "type": "F",
      "label": "F201",
      "text": "Words in s. 98 inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 2"
    },
    {
      "type": "F",
      "label": "F202",
      "text": "Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(10) (with Sch. 2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 98 applied (with modifications) by Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1).S. 98 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits)."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 98 applied (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 173(4), Sch. 1 para. 6(7)S. 98 applied (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 6(7)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 98 amended (27.7.1993) by 1993 c. 34, s. 187(8)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 98 applied (with modifications) (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(12)(13)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 98 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), regs. 1, 8(5)(6)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 98 modified by Social Security Administration Act 1992 (c. 5), s. 111(4) (as inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 98 modified (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(4)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 98 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 69Z25(5) (as inserted (6.4.2008) by S.I. 2008/705, regs. 1, 5)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "S. 98 modified (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 26 (with reg. 27)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "S. 98 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(1) (with reg. 1(4)(6))"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "S. 98 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(1)"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "S. 98 applied (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 11(3)"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "S. 98 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(1)"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "S. 98(1) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(3)"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "S. 98(2) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 14(3)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/98",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "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."
}