Commissioners for Revenue and Customs Act 2005
2005 c. 11An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.
Enacted[7th April 2005]
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:—
Commissioners and officers¶
I11 The Commissioners¶
I22 Officers of Revenue and Customs¶
I33 Declaration of confidentiality¶
I44 “Her Majesty’s Revenue and Customs”¶
Functions¶
I505 Commissioners' initial functions¶
I51C6C9C38C19C516 Officers' initial functions¶
I52C7C10C517 Former Inland Revenue matters¶
I538 Power to transfer functions¶
8A The Extractive Industries Transparency Initiative¶
I5C28C149 Ancillary powers¶
I610 The Valuation Office¶
Exercise of functions¶
I711 Treasury directions¶
In the exercise of their functions the Commissioners shall comply with any directions of a general nature given to them by the Treasury.I812 Commissioners' arrangements¶
I913 Exercise of Commissioners' functions by officers¶
I1014 Delegation¶
I1115 Agency: Scotland, Northern Ireland and Wales¶
I5416 Restrictions, &c.¶
Part 1 of Schedule 2 (which restricts, or makes other provision in connection with, the exercise of certain functions) shall have effect.16A Charter of standards and values¶
Information¶
I1217 Use of information¶
I1318 Confidentiality¶
I14C1C8C49C59C55C61C62C63C64C65C67C66C68C75C76C78C77C79C83C80C82C81C84C85C87C89C88C91C92C96C100C102C101C10319 Wrongful disclosure¶
I1520 Public interest disclosure¶
I16C1121 Disclosure to prosecuting authority¶
I1722 Data protection, &c.¶
I1823 Freedom of information¶
Proceedings¶
I1924 Evidence¶
I2025 Conduct of civil proceedings¶
25A Certificates of debt¶
I21C43C3426 Rewards¶
The Commissioners may pay a reward to a person in return for a service which relates to a function of—Inspection and complaints¶
I2227 Inspection¶
I2328 Complaints and misconduct: England and Wales¶
28A Complaints and misconduct: Northern Ireland¶
I2429 Confidentiality, &c.¶
Offences¶
I2530 Impersonation¶
I26C23C35C16C4431 Obstruction¶
I27C24C4532 Assault¶
I28C17C36C25C4633 Power of arrest¶
Prosecutions¶
F4934 The Revenue and Customs Prosecutions Office¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F4935 Functions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F4936 Functions: supplemental¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F4937 Prosecutors¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F4938 Conduct of prosecutions on behalf of the Office¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F4939 Designation of non-legal staff¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I29C5340 Confidentiality¶
F76I3041 Disclosure of information to Director of Revenue and Customs Prosecutions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F77I3142 Inspection¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Money and property¶
I3243 Expenditure¶
Expenditure of the Commissioners in connection with the exercise of their functions shall be paid out of money provided by Parliament.I33C56C57C86C9344 Payment into Consolidated Fund¶
I3445 Remuneration, &c.¶
I3546 Accounts¶
I3647 Payment out of Consolidated Fund¶
I3748 Transfer of property, &c.: general¶
- “commencement” means the time appointed under section 53 for the commencement of section 5,
- “rights and liabilities” includes rights and liabilities relating to employment,
- “the old commissioners” means—
- the Commissioners of Inland Revenue, and
- the Commissioners of Customs and Excise,
- “the old officers” means any of the persons listed in section 6(2) or 7(3), and
- “the new commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
F78I3849 Transfer of property, &c.: Prosecutions Office¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .General¶
I5550 Consequential amendments, &c.¶
I3951 Interpretation¶
- except where otherwise expressly provided, “enactment” includes—
- an Act of the Scottish Parliament,
- an instrument made under an Act of the Scottish Parliament,
- an Act of the National Assembly for Wales,
- an instrument made under an Act of the National Assembly for Wales,
- Northern Ireland legislation, and
- an instrument made under Northern Ireland legislation,
- “officer of Revenue and Customs” means a person appointed under section 2, and
- “revenue” has the meaning given by section 5(4).
I5652 Repeals¶
I4053 Commencement¶
I5754 Transitional: general¶
I4155 Transitional: penalties¶
I4256 Extent¶
I4357 Short title¶
This Act may be cited as the Commissioners for Revenue and Customs Act 2005.SCHEDULES
SCHEDULE 1 ¶
Former Inland Revenue Matters
Section 7
SCHEDULE 2 ¶
Functions of Commissioners and Officers: Restrictions, &c.
Sections 16 and 17
Part 1 General¶
Wireless Telegraphy Act 2006 (c. 36)¶
Taxes Management Act 1970 (c. 9)¶
Customs and Excise Management Act 1979 (c. 2)¶
Police and Criminal Evidence Act 1984 (c. 60)¶
Finance Act 1985 (c. 54)¶
Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))¶
Finance Act 1998 (c. 36)¶
Regulation of Investigatory Powers Act 2000 (c. 23)¶
Finance Act 2002 (c. 23)¶
F45...¶
Crime (International Co-operation) Act 2003 (c. 32)¶
Part 2 Use of Information¶
Teaching and Higher Education Act 1998 (c. 30)¶
Employment Relations Act 1999 (c. 26)¶
Immigration and Asylum Act 1999 (c. 33)¶
Financial Services and Markets Act 2000 (c. 8)¶
Terrorism Act 2000 (c. 11)¶
Nationality, Immigration and Asylum Act 2002 (c. 41)¶
F48SCHEDULE 3 ¶
Revenue and Customs Prosecutions Office
Section 34
F48Appointment of Director¶
F48Money¶
F48Annual report¶
F48Financial year¶
F48Status¶
SCHEDULE 4 ¶
Consequential Amendments, &c.
Section 50
Harbours, Docks, and Piers Clauses Act 1847 (c. 27)¶
Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)¶
Exchequer and Audit Departments Act 1866 (c. 39)¶
Game Laws Amendment (Scotland) Act 1877 (c. 28)¶
Inland Revenue Regulation Act 1890 (c. 21)¶
Public Accounts and Charges Act 1891 (c. 24)¶
Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))¶
County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))¶
Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))¶
Parliamentary Commissioner Act 1967 (c. 13)¶
Taxes Management Act 1970 (c. 9)¶
Finance Act 1972 (c. 41)¶
Biological Weapons Act 1974 (c. 6)¶
Health and Safety at Work etc. Act 1974 (c. 37)¶
Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))¶
Customs and Excise Management Act 1979 (c. 2)¶
, and
.
,
Judicial Pensions Act 1981 (c. 20)¶
Police and Criminal Evidence Act 1984 (c. 60)¶
Debtors (Scotland) Act 1987 (c. 18)¶
Criminal Justice Act 1987 (c. 38)¶
Consumer Protection Act 1987 (c. 43)¶
Income and Corporation Taxes Act 1988 (c. 1)¶
Copyright, Designs and Patents Act 1988 (c. 48)¶
Finance Act 1989 (c. 26)¶
Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))¶
Criminal Justice (International Co-operation) Act 1990 (c. 5)¶
Child Support Act 1991 (c. 48)¶
Social Security Contributions and Benefits Act 1992 (c. 4)¶
Social Security Administration Act 1992 (c. 5)¶
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)¶
Social Security Administration (Northern Ireland) Act 1992 (c. 8)¶
Pension Schemes Act 1993 (c. 48)¶
Pension Schemes (Northern Ireland) Act 1993 (c. 49)¶
Finance Act 1994 (c. 9)¶
Value Added Tax Act 1994 (c. 23)¶
.
Trade Marks Act 1994 (c. 26)¶
Drug Trafficking Act 1994 (c. 37)¶
Finance Act 1995 (c. 4)¶
Merchant Shipping Act 1995 (c. 21)¶
Criminal Appeal Act 1995 (c. 35)¶
.
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)¶
Chemical Weapons Act 1996 (c. 6)¶
Finance Act 1996 (c. 8)¶
Landmines Act 1998 (c. 33)¶
Finance Act 1998 (c. 36)¶
Crime and Disorder Act 1998 (c. 37)¶
Scotland Act 1998 (c. 46)¶
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)¶
Finance Act 1999 (c. 16)¶
Crown Prosecution Service Inspectorate Act 2000 (c. 10)¶
Terrorism Act 2000 (c. 11)¶
.
Finance Act 2000 (c. 17)¶
Capital Allowances Act 2001 (c. 2)¶
Anti-terrorism, Crime and Security Act 2001 (c. 24)¶
Tax Credits Act 2002 (c. 21)¶
Employment Act 2002 (c. 22)¶
Finance Act 2002 (c. 23)¶
.
Proceeds of Crime Act 2002 (c. 29)¶
,
Income Tax (Earnings and Pensions) Act 2003 (c. 1)¶
Finance Act 2003 (c. 14)¶
Dealing in Cultural Objects (Offences) Act 2003 (c. 27)¶
Criminal Justice Act 2003 (c. 44)¶
.
.
Income Tax (Trading and Other Income) Act 2005 (c. 5)¶
I233SCHEDULE 5 ¶
Repeals
Section 52
| Short title and chapter | Extent of repeal |
|---|---|
| Public Revenue and Consolidated Fund Charges Act 1854 (c. 94) | In Schedule (B), the entry relating to the Inland Revenue. |
| Exchequer and Audit Departments Act 1866 (c. 39) | In section 10, the words from the beginning to “at the Bank of England” and the proviso. |
| Inland Revenue Regulation Act 1890 (c. 21) | The whole Act. |
| Public Accounts and Charges Act 1891 (c. 24) | The whole Act. |
| Parliamentary Commissioner Act 1967 (c. 13) | In Schedule 2, the entries relating to the Inland Revenue and Customs and Excise. |
| Taxes Management Act 1970 (c. 9) | Section 6(3) and (4). Section 111(2). Parts II and III of Schedule 1. |
| Finance Act 1972 (c. 41) | Section 127. |
| Biological Weapons Act 1974 (c. 6) | Section 1B(6). |
| Customs and Excise Management Act 1979 (c. 2) | Sections 6 and 7. Section 8(1). Sections 12 to 18. Section 32. Section 84. Section 86. Section 145(4). In section 152(a), the words “stay, sist or”. Paragraphs (c) and (d) of section 152. Section 153. Section 155(2). Section 165. Section 169. |
| Police and Criminal Evidence Act 1984 (c. 60) | Section 114(4). |
| Copyright, Designs and Patents Act 1988 (c. 48) | Section 112(5). |
| Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (NI 12)) | Article 85(3). |
| Finance Act 1994 (c. 9) | Paragraph 32 of Schedule 7. |
| Trade Marks Act 1994 (c. 26) | Section 90(5). |
| Drug Trafficking Act 1994 (c. 37) | In section 60—
|
| Finance Act 1995 (c. 4) | Section 158. |
| Merchant Shipping Act 1995 (c. 21) | Section 303. |
| Chemical Weapons Act 1996 (c. 6) | Section 30A(6). |
| Finance Act 1996 (c. 8) | Paragraph 41 of Schedule 5. |
| Landmines Act 1998 (c. 33) | Section 21(3) and (6). |
| Finance Act 1998 (c. 36) | Section 145. Paragraph 95 of Schedule 18. |
| Scotland Act 1998 (c. 46) | Section 77(8). Section 78(8). |
| Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) | Section 7. |
| Finance Act 2000 (c. 17) | Section 148(2). Paragraph 140 of Schedule 6. |
| Capital Allowances Act 2001 (c. 2) | Section 576. In Part 2 of Schedule 1, the entries for “the Board of Inland Revenue” and “the Inland Revenue”. |
| Anti-terrorism, Crime and Security Act 2001 (c. 24) | Section 53(6). |
| Tax Credits Act 2002 (c. 21) | Section 40(1)(a). Paragraph 2 of Schedule 5. |
| Employment Act 2002 (c. 22) | Section 5. |
| Finance Act 2002 (c. 23) | Paragraph 26 of Schedule 13. |
| Proceeds of Crime Act 2002 (c. 29) | Section 451(3). |
| Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 720. In Part 2 of Schedule 1, the entries for “the Board of Inland Revenue” and “the Inland Revenue”. In paragraph 84(2) of Schedule 2, the word “their”. In paragraph 100 of Schedule 2, the entries for “the Board of Inland Revenue” and “the Inland Revenue”. In paragraph 42(2A) of Schedule 3, the word “their”. In paragraph 49 of Schedule 3, the entry for “the Inland Revenue”. In paragraph 30(3) of Schedule 4, the word “their”. In paragraph 37 of Schedule 4, the entry for “the Inland Revenue”. In paragraph 59 of Schedule 5, the entry for “the Inland Revenue”. |
| Dealing in Cultural Objects (Offences) Act 2003 (c. 27) | Section 4(6). |
| Criminal Justice Act 2003 (c. 44) | In section 27, in the definition of “relevant prosecutor”, items (e) and (f). |
| Income Tax (Trading and Other Income) Act 2005 (c. 5) | In section 878(1), the definitions of “the Board of Inland Revenue” and “the Inland Revenue”. In Part 2 of Schedule 4, the entries for “the Board of Inland Revenue” and “the Inland Revenue”. |
Footnotes
- I1S. 1 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I2S. 2 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I3S. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I4S. 4 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I5S. 9 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I6S. 10 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I7S. 11 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I8S. 12 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I9S. 13 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I10S. 14 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I11S. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I12S. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I13S. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I14S. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I15S. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I16S. 21 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I17S. 22 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I18S. 23 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I19S. 24 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I20S. 25 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I21S. 26 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I22S. 27 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I23S. 28 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I24S. 29 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I25S. 30 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I26S. 31 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I27S. 32 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I28S. 33 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I29S. 40 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I30S. 41 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I31S. 42 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I32S. 43 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I33S. 44 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I34S. 45 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I35S. 46 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I36S. 47 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I37S. 48 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I38S. 49 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I39S. 51 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I40S. 53 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I41S. 55 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I42S. 56 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I43S. 57 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I44Sch. 2 para. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I45Sch. 2 para. 16 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I46Sch. 2 para. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I47Sch. 2 para. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I48Sch. 2 para. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I49Sch. 2 para. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
- I50S. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(a)
- I51S. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(b)
- I52S. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I53S. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(e)
- I54S. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I55S. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I56S. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)
- I57S. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(j)
- I58Sch. 1 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I59Sch. 1 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I60Sch. 1 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I61Sch. 1 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I62Sch. 1 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I63Sch. 1 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I64Sch. 1 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I65Sch. 1 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I66Sch. 1 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I67Sch. 1 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I68Sch. 1 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I69Sch. 1 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I70Sch. 1 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I71Sch. 1 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I72Sch. 1 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I73Sch. 1 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I74Sch. 1 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I75Sch. 1 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I76Sch. 1 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I77Sch. 1 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I78Sch. 1 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I79Sch. 1 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I80Sch. 1 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I81Sch. 1 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I82Sch. 1 para. 25 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I83Sch. 1 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I84Sch. 1 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I85Sch. 1 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I86Sch. 1 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I87Sch. 1 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
- I88Sch. 2 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I89Sch. 2 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I90Sch. 2 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I91Sch. 2 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I92Sch. 2 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I93Sch. 2 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I94Sch. 2 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I95Sch. 2 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I96Sch. 2 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I97Sch. 2 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I98Sch. 2 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I99Sch. 2 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I100Sch. 2 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
- I101Sch. 4 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I102Sch. 4 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I103Sch. 4 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I104Sch. 4 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I105Sch. 4 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I106Sch. 4 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I107Sch. 4 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I108Sch. 4 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I109Sch. 4 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I110Sch. 4 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I111Sch. 4 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I112Sch. 4 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I113Sch. 4 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I114Sch. 4 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I115Sch. 4 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I116Sch. 4 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I117Sch. 4 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I118Sch. 4 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I119Sch. 4 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I120Sch. 4 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I121Sch. 4 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I122Sch. 4 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I123Sch. 4 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I124Sch. 4 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I125Sch. 4 para. 26 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I126Sch. 4 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I127Sch. 4 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I128Sch. 4 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I129Sch. 4 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I130Sch. 4 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I131Sch. 4 para. 32 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I132Sch. 4 para. 33 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I133Sch. 4 para. 34 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I134Sch. 4 para. 35 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I135Sch. 4 para. 36 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I136Sch. 4 para. 37 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I137Sch. 4 para. 38 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I138Sch. 4 para. 39 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I139Sch. 4 para. 40 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I140Sch. 4 para. 41 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I141Sch. 4 para. 42 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I142Sch. 4 para. 43 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I143Sch. 4 para. 44 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I144Sch. 4 para. 45 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I145Sch. 4 para. 46 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I146Sch. 4 para. 47 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I147Sch. 4 para. 48 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I148Sch. 4 para. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I149Sch. 4 para. 51 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I150Sch. 4 para. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I151Sch. 4 para. 53 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I152Sch. 4 para. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I153Sch. 4 para. 55 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I154Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I155Sch. 4 para. 57 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I156Sch. 4 para. 58 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I157Sch. 4 para. 59 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I158Sch. 4 para. 60 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I159Sch. 4 para. 61 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I160Sch. 4 para. 62 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I161Sch. 4 para. 63 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I162Sch. 4 para. 64 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I163Sch. 4 para. 65 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I164Sch. 4 para. 66 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I165Sch. 4 para. 67 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I166Sch. 4 para. 68 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I167Sch. 4 para. 69 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I168Sch. 4 para. 70 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I169Sch. 4 para. 71 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I170Sch. 4 para. 72 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I171Sch. 4 para. 73 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I172Sch. 4 para. 74 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I173Sch. 4 para. 75 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I174Sch. 4 para. 76 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I175Sch. 4 para. 77 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I176Sch. 4 para. 78 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I177Sch. 4 para. 79 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I178Sch. 4 para. 80 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I179Sch. 4 para. 81 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I180Sch. 4 para. 82 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I181Sch. 4 para. 83 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I182Sch. 4 para. 84 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I183Sch. 4 para. 85 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I184Sch. 4 para. 86 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I185Sch. 4 para. 87 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I186Sch. 4 para. 88 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I187Sch. 4 para. 89 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I188Sch. 4 para. 90 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I189Sch. 4 para. 91 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I190Sch. 4 para. 92 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I191Sch. 4 para. 93 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I192Sch. 4 para. 94 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I193Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I194Sch. 4 para. 96 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I195Sch. 4 para. 97 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I196Sch. 4 para. 98 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I197Sch. 4 para. 99 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I198Sch. 4 para. 100 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I199Sch. 4 para. 101 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I200Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I201Sch. 4 para. 103 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I202Sch. 4 para. 104 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I203Sch. 4 para. 105 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I204Sch. 4 para. 106 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I205Sch. 4 para. 107 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I206Sch. 4 para. 108 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I207Sch. 4 para. 109 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I208Sch. 4 para. 110 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I209Sch. 4 para. 111 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I210Sch. 4 para. 112 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I211Sch. 4 para. 113 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I212Sch. 4 para. 114 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I213Sch. 4 para. 115 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I214Sch. 4 para. 116 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I215Sch. 4 para. 117 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I216Sch. 4 para. 118 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I217Sch. 4 para. 119 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I218Sch. 4 para. 120 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I219Sch. 4 para. 121 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I220Sch. 4 para. 122 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I221Sch. 4 para. 123 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I222Sch. 4 para. 124 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I223Sch. 4 para. 125 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I224Sch. 4 para. 126 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I225Sch. 4 para. 127 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I226Sch. 4 para. 128 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I227Sch. 4 para. 129 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I228Sch. 4 para. 130 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I229Sch. 4 para. 131 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I230Sch. 4 para. 132 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I231Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I232Sch. 4 para. 134 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
- I233Sch. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)
- C1S. 19 applied by 2005 c. 19, s. 352A (as inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 177)
- C2S. 18(1) referred to (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 24; S.I. 2006/3399, art. 2
- F1Sch. 2 para. 1 cross-heading substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 126(2), Sch. 7 para. 38(b)
- C3S. 19(3)(4) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c); S.I. 2007/1064, art. 2(c))
- C4S. 19(7) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))
- C5S. 55(1) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))
- F2Sch. 2 para. 12 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
- F3Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)
- F4Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
- C6S. 6 restricted (8.11.2007) by Finance Act 2007 (c. 11), s. 84(2)(3)(5); S.I. 2007/3166, art. 2(c)
- C7S. 7 restricted (8.11.2007) by Finance Act 2007 (c. 11), s. 84(2)(3)(5); S.I. 2007/3166, art. 2(c)
- F5Sch. 2 para. 7 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(a)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
- F6Sch. 2 para. 9 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(b)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
- F7S. 13(3)(b)(c) repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5)(5), Sch. 22 para. 17(a), 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)
- F8S. 14(2)(b)(c) repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5)(5), Sch. 22 para. 17(b), 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)
- F9Sch. 2 para. 17 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)
- F10Sch. 2 para. 20 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)
- C8S. 19 applied (with modifications) (15.2.2008) by Serious Crime Act 2007 (c. 27), ss. 85(6), 94(1) (with s. 85(8)); S.I. 2008/219, art. 2(a)
- C9S. 6 restricted (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 31; S.I. 2008/219, art. 2(b)
- C10S. 7 restricted (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 31; S.I. 2008/219, art. 2(b)
- F11Sch. 2 para. 1 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(a), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)
- F12Sch. 2 para. 11 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(b), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)
- F13Word in s. 21(1)(b)(i) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(a), 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)
- F14S. 21(1)(b)(iii) and preceding word inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
- F15S. 40(2)(ca)(cb) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 167(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
- F16Sch. 4 para. 98 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 14; S.I. 2008/755, art. 2(1)(d) (with arts. 3-14)
- C11S. 21 modified (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 2 para. 10; S.I. 2008/755, art. 15(1)(h)
- F17Words in s. 40(2)(ca)(iv) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 16; S.I. 2008/755, art. 17(1)(f)
- F18Sch. 2 para. 14 repealed (14.7.2008) by Criminal Justice and Immigration Act 2008 (c. 4), ss. 97(2), 153(7), Sch. 28 Pt. 6; S.I. 2008/1586, art. 2(1), Sch. 1 paras. 41, 50(6)
- F19S. 25A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 138(1)
- F20S. 25(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(a)
- F21S. 25(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(b)
- F22Words in s. 44(2)(e) inserted (21.7.2008) by Sale of Student Loans Act 2008 (c. 10), ss. 6(5), 14 (with s. 9(5))
- F23Sch. 4 para. 102(3)(b)-(d) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)
- F24Sch. 4 para. 104 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)
- F25Sch. 4 para. 84 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(c) (with s. 76(7)(8))
- C12S. 18(1) restricted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 1206(1), 1329(1) (with Pts. 1, 2, Sch. 2 paras. 128, 129)
- F26S. 44(2)(f) repealed (6.4.2009) by Employment Act 2008 (c. 24), ss. 9(5), 22(1)(a), Sch. Pt. 2 (with s. 9(7)); S.I. 2009/603, art. 2 (with art. 3 Sch.)
- C13S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(a), 58(1) (with s. 36(4))
- C14S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(b), 58(1) (with s. 36(4))
- C15S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(c), 58(1) (with s. 36(4))
- C16S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(d), 58(1) (with s. 36(4))
- C17S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(e), 58(1) (with s. 36(4))
- C18S. 2(4) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(a), 58(1) (with s. 36(4))
- C19S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(b), 58(1) (with s. 36(4))
- C20S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))
- C21S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))
- C22S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(d), 58(1) (with s. 36(4))
- C23S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(e), 58(1) (with s. 36(4))
- C24S. 32 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(f), 58(1) (with s. 36(4))
- C25S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(g), 58(1) (with s. 36(4))
- C26S. 5(1)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))
- C27S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))
- C28S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(b), 58(1) (with s. 36(4))
- C29S. 24(3)(e) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))
- C30S. 24(4)-(7) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))
- C31S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))
- C32S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))
- C33S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(e), 58(1) (with s. 36(4))
- C34S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(f), 58(1) (with s. 36(4))
- C35S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(g), 58(1) (with s. 36(4))
- C36S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(h), 58(1) (with s. 36(4))
- C37S. 2(4) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(a), 58(1) (with s. 36(4))
- C38S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(b), 58(1) (with s. 36(4))
- C39S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))
- C40S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))
- C41S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))
- C42S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(d), 58(1) (with s. 36(4))
- C43S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(e), 58(1) (with s. 36(4))
- C44S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(f), 58(1) (with s. 36(4))
- C45S. 32 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(g), 58(1) (with s. 36(4))
- C46S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(h), 58(1) (with s. 36(4))
- C47S. 24(1)(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))
- C48S. 25(5)(6) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))
- F27S. 16A inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 92(1) (with s. 92(2))
- F28S. 23(1A) inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 19(4), 58(1) (with s. 36(4))
- F29Sch. 4 para. 133(1) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)
- F30Sch. 4 para. 133(3) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)
- F31Sch. 4 para. 132(3)(e) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 16(e)
- F32Sch. 4 para. 37 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. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F33Sch. 1 paras. 26, 26A substituted for Sch. 1 para. 26 (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 61; S.I. 2010/495, art. 4(d)
- F34Sch. 2 para. 2 omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 59, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
- F35Sch. 4 para. 45 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13
- F36Word in s. 18(2)(g) omitted (1.7.2012) by virtue of Scotland Act 2012 (c. 11), ss. 24(3)(a), 44(2)(b)
- F37S. 18(2)(i) and preceding word inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(3)(b), 44(2)(b)
- F38S. 51(2A) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(6), 44(2)(b)
- C49S. 19 modified by 1994 c. 9, s. 41A(3) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 13)
- F39Sch. 4 paras. 125-127 omitted (with effect in accordance with Sch. 39 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 9(2) (with Sch. 39 paras. 11-13)
- F40S. 44(2)(ca) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 14
- F41Sch. 4 para. 132(3)(a) omitted (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 43(2)(b)
- F42Words in s. 27(2)(a)(ii) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 46(a)
- F43Words in s. 27(6)(a) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 46(b)
- C50S. 18(1) restricted (17.7.2013) by Finance Act 2013 (c. 29), s. 80(6)
- C51Ss. 6, 7 restricted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 22
- F44Sch. 2 paras. 13, 13A omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(a)
- F45Sch. 2 para. 13 cross-heading omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(b)
- C52S. 18(1) restricted by 2009 c. 4, s. 1216CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 16 para. 3 and 19.7.2013 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1))
- F46Words in s. 20(7)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 156; S.I. 2013/1682, art. 3(v)
- F47Words in s. 40(2)(ca)(ii) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 186; S.I. 2013/1682, art. 3(v)
- C53S. 40 modified (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), arts. 1(1), 9
- F48Sch. 3 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 14
- F49Ss. 34-39 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 9 (with art. 7)
- F50Words in s. 19(5) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 6
- F51S. 21(2A) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(5)
- F52Words in s. 21(1)(b)(iii) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(3)
- F53Words in s. 21(1)(b)(ii) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(2)
- F54Words in s. 21(2)(a) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(4)
- F55Words in s. 21(7) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(6)
- F56Words in s. 29(7) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 8
- F57S. 40(6A) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(6)
- F58S. 40(2)(ea) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(f)
- F59S. 40(2)(cb) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(d)
- F60S. 40(10A) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(8)
- F61Words in s. 40(1) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(a)
- F62Word in s. 40(1) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(c)
- F63S. 40(1)(c) and word inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(d)
- F64Words in s. 40(1)(a) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(b)
- F65Words in s. 40(2)(a)(i) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(a)
- F66Words in s. 40(2)(a)(ii) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(b)
- F67Words in s. 40(2)(ca)(iii) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(c)
- F68Words in s. 40(2)(d) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(e)
- F69Words in s. 40(4) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(4)(a)
- F70Words in s. 40(4) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(4)(b)
- F71Words in s. 40(6) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(a)
- F72S. 40(6)(za)(zb) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(b)
- F73Words in s. 40(6)(a) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(c)
- F74Words in s. 40(6)(b) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(d)
- F75Words in s. 40(8) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(7)
- F76S. 41 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 11
- F77S. 42 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 12
- F78S. 49 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 13
- F79Sch. 4 para. 30 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
- F80Sch. 4 para. 41 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
- F81Sch. 4 para. 69 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
- F82Sch. 4 para. 77 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
- F83Sch. 4 para. 97 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
- C54S. 18(1) restricted by 2009 c. 4, s. 1217CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 17 para. 3 and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2))
- F84Words in s. 25(5)(c) inserted (22.4.2014) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 68; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)
- C55S. 19 applied by 2013 c. 7, s. 14A(3) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 93(1))
- C56S. 44 excluded by 1994 c. 23, Sch. 3BA para. 13 (17.7.2014) (as inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1)
- C57S. 44 excluded by 1994 c. 23, Sch. 3B para. 15A (17.7.2014) (as inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 7(7))
- C58S. 18(1) excluded by 2007 c. 3, s. 257SI(1)(2) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)
- C59S. 19 applied by 2007 c. 3, s. 257SI(6) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)
- F85Sch. 1 para. 26B inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(4); S.I. 2014/1640, art. 5(2)(bb)
- F86Words in s. 18(2)(i) substituted (1.1.2015) by The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(a)(i)
- F87Words in s. 19(1) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(b)(i)
- F88Words in s. 19(8) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(b)(ii)
- F89S. 15(3) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(3), 29(2)(b), (3)
- F90S. 15 heading substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(4), 29(2)(b), (3)
- F91S. 17(5)(aa) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(5), 29(2)(b), (3)
- F92Word in s. 18(2)(h) omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), ss. 7(7)(a), 29(2)(b), (3)
- F93S. 18(2)(j) and preceding word inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(7)(b), 29(2)(b), (3)
- F94S. 18(4)(e)(ia) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(9), 29(2)(b), (3)
- F95S. 40(11)(aa) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(10), 29(2)(b), (3)
- F96S. 51(2B) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(13), 29(2)(b), (3)
- F97Words in s. 51(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(12), 29(2)(b), (3)
- F98Word in Sch. 1 para. 26 substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(2); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)
- F99Sch. 1 para. 26A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(3); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)
- F100S. 8A inserted (12.4.2015) by Infrastructure Act 2015 (c. 7), ss. 40, 57(7)(b)
- C60S. 19(4)-(7) applied (26.5.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 9(5), 164(3)(a)(iii)
- C61S. 19 applied (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 5(4), 115(7); S.I. 2015/994, art. 6(c)
- F101Sch. 4 para. 49 repealed (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 12; S.R. 2016/46, art. 3(6)(c)
- F102S. 18(2A) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(6), 72(3)
- F103Word in s. 18(2)(i) omitted (23.5.2016) by virtue of Scotland Act 2016 (c. 11), ss. 16(5), 72(3)
- F104S. 18(2)(k) and word inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(5), 72(3)
- F105Words in s. 19(1) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(7), 72(3)
- F106Words in s. 19(8) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(7), 72(3)
- C62S. 19 applied by 2009 c. 22, s. 40C(2) (as inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a))
- C63S. 19 applied (12.7.2016) by Immigration Act 2016 (c. 19), ss. 7(10), 94(1); S.I. 2016/603, reg. 3(a)
- C64S. 19 applied (cond.) (20.7.2016) by Childcare Payments Act 2014 (c. 28), ss. 28, 75(2); S.I. 2016/763, reg. 2(1)
- F107Sch. 4 para. 25 omitted (with application in accordance with s. 174(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 174(4)
- C65S. 19 applied (1.10.2016) by Housing and Planning Act 2016 (c. 22), ss. 83(7), 90(7), 216(3); S.I. 2016/956, reg. 2(a)
- C66S. 19 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 18(5)
- C67S. 19 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 17(4)
- F108Words in s. 18(2)(g) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(2)(a); S.I. 2017/1249, reg. 2 (with reg. 3)
- F109Words in s. 18(2)(g) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(2)(b); S.I. 2017/1249, reg. 2 (with reg. 3)
- F110Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(i); S.I. 2017/1249, reg. 2 (with reg. 3)
- F111Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(ii); S.I. 2017/1249, reg. 2 (with reg. 3)
- F112Words in s. 28(6) inserted (31.1.2017 for specified purposes, 1.2.2020 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), ss. 21(2), 183(1)(5)(e); S.I. 2020/5, reg. 2(h) (with reg. 3(1)(2))
- F113Words in s. 28(1) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(a); S.I. 2017/1249, reg. 2 (with reg. 3)
- F114Words in s. 28(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(c); S.I. 2017/1249, reg. 2 (with reg. 3)
- F115Words in s. 28(4) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(d); S.I. 2017/1249, reg. 2 (with reg. 3)
- F116Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(a); S.I. 2017/1249, reg. 2 (with reg. 3)
- F117Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(b); S.I. 2017/1249, reg. 2 (with reg. 3)
- F118Words in s. 29(3)(a) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(c); S.I. 2017/1249, reg. 2 (with reg. 3)
- F119Words in s. 29(3)(b) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(d); S.I. 2017/1249, reg. 2 (with reg. 3)
- C68S. 19 applied (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), ss. 52(4), 59(1)
- C69S. 19(4)-(7) applied by S.I. 2015/310, reg. 29A(3) (as inserted (22.2.2018) by The Fluorinated Greenhouse Gases (Amendment) Regulations 2018 (S.I. 2018/98), regs. 1(2), 25)
- F120Words in s. 18(2)(j) substituted (1.4.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 64 (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(r)
- C70S. 19(4)-(7) applied (1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 51(5), 118(4); S.I. 2018/382, reg. 3(p)
- C71S. 19(4)-(7) applied (1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 59(5), 118(4); S.I. 2018/382, reg. 3(w)
- C72S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 42(5), 118(4)(5); S.I. 2018/342, reg. 3(1)(f); S.I. 2018/382, reg. 3(h)
- C73S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 in so far as not already in force) by Digital Economy Act 2017 (c. 30), ss. 67(10), 118(4)(5); S.I. 2018/342, reg. 3(2); S.I. 2018/382, reg. 3(dd)
- F121S. 22(1): s. 22 renumbered as s. 22(1) (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(2) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
- F122Words in s. 22(1)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
- F123S. 22(2) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(4) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
- F124Words in s. 22(1)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 18 (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)
- C74S. 19(4)-(7) applied by 1996 c. 14, s. 125B(4) (with s. 125C) (as inserted (23.7.2018) by Data Protection Act 2018 (c. 12), ss. 195(2), 212(1) (with ss. 117, 209, 210); S.I. 2018/625, reg. 3(l))
- C75S. 19 applied (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), ss. 25(5), 57(1)(a) (with s. 25(6)(7))
- C76S. 19 applied (16.11.2017 for specified purposes, 1.4.2019 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), ss. 52(4), 59(1); S.I. 2018/298, reg. 2(1)
- F125Sch. 1 para. 26C inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 49; S.I. 2020/45, reg. 2
- C77S. 19 applied (14.2.2020) by The Double Taxation Dispute Resolution (EU) Regulations 2020 (S.I. 2020/51), regs. 1, 49(2) (with regs. 10(9), 20(8))
- C78S. 19 applied (14.2.2020) by The Double Taxation Dispute Resolution (EU) Regulations 2020 (S.I. 2020/51), regs. 1, 50(5) (with regs. 10(9), 20(8))
- C79S. 19 applied (17.12.2020) by Trade (Disclosure of Information) Act 2020 (c. 28), ss. 1(4), 6(2) (with s. 1(5)(6))
- C80S. 19 applied (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), ss. 25(5), 57(1)(a) (with s. 25(6)(7)) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a) (which affecting provision is revoked (31.12.2020) by European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(a), 40(7); S.I. 2020/1662, reg. 2(s))
- C81S. 19 applied (31.12.2020) by European Union (Withdrawal Agreement) Act 2020 (c. 1), s. 42(7), Sch. 2 para. 36(3) (with Sch. 2 paras. 36(4), 37); S.I. 2020/1622, reg. 5(h)
- C82S. 19 applied (31.12.2020) by 1979 c. 2, s. 8A(4) (with s. 8A(5)(7)) (as inserted by European Union (Future Relationship) Act 2020 (c. 29), ss. 20(1), 40(7); S.I. 2020/1662, reg. 2(s))
- C83S. 19 applied (31.12.2020) by 1979 c. 2, s. 8B(4) (with s. 8B(5)(7)) (as inserted by European Union (Future Relationship) Act 2020 (c. 29), ss. 20(1), 40(7); S.I. 2020/1662, reg. 2(s))
- C84S. 19 applied (with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 33 para. 7(4) (with Sch. 33 para. 7(5)-(7))
- C85S. 19 applied (with modifications) (30.6.2021) by Trade Act 2021 (c. 10), ss. 13(4), 18(2) (with s. 13(6)); S.I. 2021/550, reg. 4(c)
- C86S. 44 excluded (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZD para. 15 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))
- C87S. 19 applied (4.1.2022) by National Security and Investment Act 2021 (c. 25), ss. 55(2), 66(3); S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)
- C88S. 19 applied (1.4.2022 for the financial year beginning with April 2022 and subsequent financial years) by Finance Act 2022 (c. 3), s. 62(5)
- C89S. 19 applied (10.3.2022 for specified purposes, 1.4.2022 in so far as not already in force) by Public Service Pensions and Judicial Offices Act 2022 (c. 7), ss. 104(3), 131(1)(2)(f) (with s. 104(4)-(6))
- F126Words in s. 55(1) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
- F127Words in s. 55(2) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
- F128Words in s. 55(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
- F129Words in s. 55(7) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
- C90S. 19(4)-(7) applied (1.8.2022 for specified purposes, 12.10.2022 in so far as not already in force) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 40(6), 69(1); S.I. 2022/876, reg. 3(l); S.I. 2022/1039, reg. 2(a)
- F130Words in s. 19(4)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- F131Words in s. 21(6)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- F132Words in s. 29(6)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- F133Words in s. 40(7) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- F134Words in s. 55(1) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- F135Words in s. 55(2) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- F136Words in s. 55(3) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- F137Words in s. 55(7) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
- C91S. 19 applied by 1988 c. 41, s. 63D(8) (as inserted (E.W.N.I.) (26.12.2023) by Non Domestic Rating Act 2023 (c. 53), ss. 11, 19(3))
- C92S. 19 applied (11.1.2024) by Energy Act 2023 (c. 52), ss. 278(3), 334(1); S.I. 2024/32, reg. 2(c)(iv)
- C93S. 44 excluded (10.6.2021 for specified purposes, 1.3.2024 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 15 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2024/130, regs. 3, 4)
- C94S. 19(4)-(7) applied (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by 2006 c. 46, s. 1110G(7) (as inserted by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 94(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(z36))
- F138Sch. 1 para. 26D inserted (21.8.2023 for specified purposes, 17.1.2025 in so far as not already in force) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 49; S.I. 2023/904, reg. 2(b); S.I. 2025/41, reg. 2
- C95S. 19(4)(5) applied (21.7.2025 for specified purposes, 12.12.2025 in so far as not already in force) by Football Governance Act 2025 (c. 21), ss. 89(5), 100(1)(2)(g); S.I. 2025/1286, reg. 2(1)(e)(iii)
- C96S. 19 applied (2.2.2026) by Border Security, Asylum and Immigration Act 2025 (c. 31), ss. 32(7), 65(1) (with ss. 32(8), 35); S.I. 2026/59, reg. 2(c)
- C97S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 for E.W.S., 12.2.2026 for N.I.) by Digital Economy Act 2017 (c. 30), ss. 42(5), 118(4)(5); S.I. 2018/342, reg. 3(1)(f); S.I. 2018/382, reg. 3(h); S.I. 2026/126, reg. 2(d)
- C98S. 19(4)-(7) applied (1.5.2018 for E.W.S., 12.2.2026 for N.I.) by Digital Economy Act 2017 (c. 30), ss. 51(5), 118(4); S.I. 2018/382, reg. 3(p); S.I. 2026/126, reg. 2(k)
- C99S. 19(4)-(7) applied (1.5.2018 for E.W.S., 12.2.2026 for N.I.) by Digital Economy Act 2017 (c. 30), ss. 59(5), 118(4); S.I. 2018/382, reg. 3(w); S.I. 2026/126, reg. 2(r)
- C100S. 19 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 135(4) (with s. 135(5))
- C101S. 19 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 169(3) (with s. 169(4))
- C102S. 19 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 173(6) (with s. 173(7))
- F139S. 28A inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 278(1)
- F140S. 18(2)(ga) inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 278(2)
- F141S. 29(3A) inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 278(3)
- C103S. 19 applied (7.4.2026) by Employment Rights Act 2025 (c. 36), ss. 137(4), 159(3) (with s. 147, Sch. 11); S.I. 2026/323, reg. 4(1)(38)