Source: http://www.legislation.gov.uk/ukpga/1999/16/schedule/13/1999-07-27
Timestamp: 2016-08-25 00:16:33
Document Index: 567984210

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 7', 'art. 7', 'art. 7', 'art. 2', 'art. 2', 'art. 7', 'art. 7', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 1999You are here:1999 c. 16SCHEDULE 13Table of ContentsContentMore ResourcesPrevious: ScheduleNext: SchedulePlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Point in Time (27/07/1999)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreStatus:Point in time view as at 27/07/1999. Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1999. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationChanges and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.Section 112(3).SCHEDULE 13E+W+S+N.I. Stamp duty: instruments chargeable and rates of duty Part IE+W+S+N.I. Conveyance or transfer on saleAnnotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C1Sch. 13 Pt. I excluded (28.7.2000 with effect as mentioned in s. 130(10) of the amending Act) by 2000 c. 17, s. 130(1)(10)C2Sch. 13 Pt. I modified (retrospective to 28.3.2000 and with effect as mentioned in s. 118(10)(11) of the amending Act) by 2000 c. 17, s. 118 (with s. 118(9))Sch. 13 Pt. I modified (retrospective to 28.3.2000 and with effect as mentioned in s. 119(11)(12) of the amending Act) by 2000 c. 17, s. 119 (with s. 120)Sch. 13 Pt. I modified (retrospective to 28.3.2000 and with effect as mentioned in s. 122(8)(9) of the amending Act) by 2000 c. 17, s. 122Sch. 13 Pt. I amended (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92, Sch. 30 para. 1(1); S.I. 2001/3748, art. 2Sch. 13 Pt. I excluded (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92(1); S.I. 2001/3748, art. 2 ChargeE+W+S+N.I.1(1)Stamp duty is chargeable on a conveyance or transfer on sale.E+W+S+N.I.(2)For this purpose “conveyance on sale” includes every instrument, and every decree or order of a court or commissioners, by which any property, or any estate or interest in property, is, on being sold, transferred to or vested in the purchaser or another person on behalf of or at the direction of the purchaser. Rates of dutyE+W+S+N.I.2Duty under this Part is chargeable by reference to the amount or value of the consideration for the sale.E+W+S+N.I.3In the case of a conveyance or transfer of stock or marketable securities the rate is 0.5%.E+W+S+N.I.4In the case of any other conveyance or transfer on sale the rates of duty are as follows—
1.Where the amount or value of the consideration is £60,000 or under and the instrument is certified at £60,000Nil2.Where the amount or value of the consideration is £250,000 or under and the instrument is certified at £250,0001%3.Where the amount or value of the consideration is £500,000 or under and the instrument is certified at £500,0002.5%4.Any other case3.5%5The above provisions are subject to any enactment setting a different rate or setting an upper limit on the amount of duty chargeable.E+W+S+N.I. Meaning of instrument being certified at an amountE+W+S+N.I.6(1)The references in paragraph 4 above to an instrument being certified at a particular amount mean that it contains a statement that the transaction effected by the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount.E+W+S+N.I.(2)For this purpose a sale or contract or agreement for the sale of goods, wares or merchandise shall be disregarded—(a)in the case of an instrument which is not an actual conveyance or transfer of the goods, wares or merchandise (with or without other property);(b)in the case of an instrument treated as such a conveyance or transfer only by virtue of paragraph 7 (contracts or agreements chargeable as conveyances on sale);and any statement as mentioned in sub-paragraph (1) shall be construed as leaving out of account any matter which is to be so disregarded.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C3Sch. 13 para. 6 modified (retrospective to 28.3.2000 and with effect as mentioned in s. 129(5) and Sch. 34 para. 4(3) of the amending Act) by 2000 c. 17, s. 129(3)(5), Sch. 34 para. 4(1)(3) (with s. 129(4))Sch. 13 para. 6 modified (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92, Sch. 30 para. 3(1); S.I. 2001/3748, art. 2Sch. 13 para. 6 modified (retrospective to 24.7.2002 with application as mentioned in Sch. 37 para. 3(3) of the amending act) by 2002 c. 23, s. 116(2)(4)(5), Sch. 37, para. 3C4Sch. 13 para. 6(1) restricted (27.7.1999 with effect as mentioned in s. 112(6) of 1999 c. 16) by 1991 c. 31, s. 113(1) (as inserted (27.7.1999 with effect as mentioned in s. 112(6) of the amending Act) by 1999 c. 16, ss. 112(4), 122, Sch. 14 para. 27) Contracts or agreements chargeable as conveyances on saleE+W+S+N.I.7(1)A contract or agreement for the sale of—E+W+S+N.I.(a)any equitable estate or interest in property, or(b)any estate or interest in property except—(i)land,(ii)goods, wares or merchandise,(iii)stock or marketable securities,(iv)any ship or vessel, or a part interest, share or property of or in any ship or vessel, or(v)property of any description situated outside the United Kingdom,is chargeable with the samead valorem duty, to be paid by the purchaser, as if it were an actual conveyance on sale of the estate, interest or property contracted or agreed to be sold.
(2)Where the purchaser has paidad valorem duty and before having obtained a conveyance or transfer of the property enters into a contract or agreement for the sale of the same, the contract or agreement is chargeable, if the consideration for that sale is in excess of the consideration for the original sale, with thead valorem duty payable in respect of the excess consideration but is not otherwise chargeable.(3)Where duty has been paid in conformity with sub-paragraphs (1) and (2), the conveyance or transfer to the purchaser or sub-purchaser, or any other person on his behalf or by his direction, is not chargeable with any duty.(4)In that case, upon application and upon production of the contract or agreement (or contracts or agreements) duly stamped, the Commissioners shall either—(a)denote the payment of thead valorem duty upon the conveyance or transfer, or(b)transfer thead valorem duty to the conveyance or transfer.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C5Sch. 13 Pt. I paras. 7-9 modified (28.11.2001) by S.I. 2001/3746, art. 7(1)(a)8(1)Where a contract or agreement would apart from paragraph 7 not be chargeable with any duty and a conveyance or transfer made in conformity with the contract or agreement is presented to the Commissioners for stamping with the ad valorem duty chargeable on it—E+W+S+N.I.(a)within the period of six months after the execution of the contract or agreement, or(b)within such longer period as the Commissioners may think reasonable in the circumstances of the case,the conveyance or transfer shall be stamped accordingly, and both it and the contract or agreement shall be deemed to be duly stamped.
(2)Nothing in this paragraph affects the provisions as to the stamping of a conveyance or transfer after execution.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C6Sch. 13 Pt. I paras. 7-9 modified (28.11.2001) by S.I. 2001/3746, art. 7(1)(a)9The ad valorem duty paid upon a contract or agreement by virtue of paragraph 7 shall be repaid by the Commissioners if the contract or agreement is afterwards rescinded or annulled or is for any other reason not substantially performed or carried into effect so as to operate as or be followed by a conveyance or transfer.E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C7Sch. 13 Pt. I paras. 7-9 modified (28.11.2001) by S.I. 2001/3746, art. 7(1)(a) Part IIE+W+S+N.I. LeaseAnnotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C8Sch. 13 Pt. II excluded (28.7.2000 with effect as mentioned in s. 130(10) of the amending Act) by 2000 c. 17, s. 130(1)(10)C9Sch. 13 Pt. II modified (retrospective to 28.3.2000 and with effect as mentioned in s. 121(10)(11) of the amending Act) by 2000 c. 17, s. 121(2)(10)-(12)Sch. 13 Pt. II amended (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92, Sch. 30 para. 1(1); S.I. 2001/3748, art. 2Sch. 13 Pt. II excluded (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92(1); S.I. 2001/3748, art. 2 ChargeE+W+S+N.I.10Stamp duty is chargeable on a lease.E+W+S+N.I. Rates of dutyE+W+S+N.I.11In the case of a lease for a definite term less than a year the duty is as follows—
1.Lease of furnished dwelling-house or apartments where the rent for the term exceeds £500£52.Any other lease of landThe same duty as for a lease for a year at the rent reserved for the definite term12(1)In the case of a lease of land for any other definite term, or for an indefinite term, the duty is determined as follows.
(a)part of the consideration is rent, and
(b)that rent exceeds £600 a year,
1.Term less than 7 years or indefinite—
(a) if the rent is £500 or less
(b) if the rent is more than £500
2.Term more than 7 years but not more than 35 years2%3.Term more than 35 years but not more than 100 years12%4.Term more than 100 years24%13Stamp duty of £5 is chargeable on a lease not within paragraph 11 or 12 above.E+W+S+N.I. Agreement for a lease charged as a leaseE+W+S+N.I.14(1)An agreement for a lease is chargeable with the same duty as if it were an actual lease made for the term and consideration mentioned in the agreement.E+W+S+N.I.(2)Where duty has been duly paid on an agreement for a lease and subsequent to that agreement a lease is granted which either—(a)is in conformity with the agreement, or(b)relates to substantially the same property and term as the agreement,the duty which would otherwise be charged on the lease is reduced by the amount of the duty paid on the agreement.
(3)Sub-paragraph (1) does not apply to missives of let in Scotland that constitute an actual lease.Subject to that, references in this paragraph to an agreement for a lease include missives of let in Scotland.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C10Sch. 13 Pt. II para. 14 modified (28.11.2001) by S.I. 2001/3746, art. 7(1)(b) Lease for fixed term and then until determinedE+W+S+N.I.15(1)For the purposes of this Part a lease granted for a fixed term and thereafter until determined is treated as a lease for a definite term equal to the fixed term together with such further period as must elapse before the earliest date at which the lease can be determined.E+W+S+N.I.(2)Paragraph 14 (agreement for a lease charged as a lease) shall be construed accordingly.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C11Sch. 13 Pt. II para. 15 modified (28.11.2001) by S.I. 2001/3746, art. 7(1)(b)Part IIIE+W+S+N.I. Other instruments Conveyance or transfer otherwise than on saleE+W+S+N.I.16(1)Stamp duty of £5 is chargeable on a conveyance or transfer of property otherwise than on sale.E+W+S+N.I.(2)In sub-paragraph (1) “conveyance or transfer” includes every instrument, and every decree or order of a court or commissioners, by which any property is transferred to or vested in any person.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C12Sch. 13 Pt. III para. 16 excluded (28.7.2000 with effect as mentioned in s. 130(10) of the amending Act) by 2000 c. 17, s. 130(1)(10)Sch. 13 Pt. III para. 16 excluded (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92(1); S.I. 2001/3748, art. 2Sch. 13 Pt. III para. 16 amended (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92, Sch. 30 para. 1(1); S.I. 2001/3748, art. 2 Declaration of use or trustE+W+S+N.I.17(1)Stamp duty of £5 is chargeable on a declaration of any use or trust of or concerning property unless the instrument constitutes a conveyance or transfer on sale.E+W+S+N.I.(2)This does not apply to a will. Dispositions in ScotlandE+W+S+N.I.18(1)The following are chargeable with duty as a conveyance on sale—E+W+S+N.I.(a)a disposition of heritable property in Scotland to singular successors or purchasers;(b)a disposition of heritable property in Scotland to a purchaser containing a clause declaring all or any part of the purchase money a real burden upon, or affecting, the heritable property thereby disponed, or any part of it;(c)a disposition in Scotland containing constitution of feu or ground annual right.(2)A disposition in Scotland of any property, or any right or interest in property, that is not so chargeable is chargeable with stamp duty of £5. Duplicate or counterpartE+W+S+N.I.19(1)A duplicate or counterpart of an instrument chargeable with duty is chargeable with duty of £5.E+W+S+N.I.(2)The duplicate or counterpart of an instrument chargeable with duty is not duly stamped unless—(a)it is stamped as an original instrument, or(b)it appears by some stamp impressed on it that the full and proper duty has been paid on the original instrument of which it is the duplicate or counterpart.(3)Sub-paragraph (2) does not apply to the counterpart of an instrument chargeable as a lease, if that counterpart is not executed by or on behalf of any lessor or grantor. Instrument increasing rentE+W+S+N.I.20(1)An instrument (not itself a lease)—E+W+S+N.I.(a)by which it is agreed that the rent reserved by a lease should be increased, or(b)which confirms or records any such agreement made otherwise than in writing,is chargeable with the same duty as if it were a lease in consideration of the additional rent made payable by it.
(2)Sub-paragraph (1) does not apply to an instrument giving effect to provision in the lease for periodic review of the rent reserved by it. Partition or divisionE+W+S+N.I.21(1)Where on the partition or division of an estate or interest in land consideration exceeding £100 in amount or value is paid or given, or agreed to be paid or given, for equality, the principal or only instrument by which the partition or division is effected is chargeable with the same ad valorem duty as a conveyance on sale for the consideration, and with that duty only.E+W+S+N.I.(2)Where there are several instruments for completing the title of either party, the principal instrument is to be ascertained, and the other instruments shall be charged with duty, as provided by sections 58(3) and 61 of the M1Stamp Act 1891 in the case of several instruments of conveyance.(3)Stamp duty of £5 is chargeable on an instrument effecting a partition or division to which the above provisions do not apply.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Marginal CitationsM11891 c.39. Release or renunciationE+W+S+N.I.22Stamp duty of £5 is chargeable on a release or renunciation of property unless the instrument constitutes a conveyance or transfer on sale.E+W+S+N.I. SurrenderE+W+S+N.I.23Stamp duty of £5 is chargeable on a surrender of property unless the instrument constitutes a conveyance or transfer on sale.E+W+S+N.I.Part IVE+W+S+N.I. General exemptions24The following are exempt from stamp duty under this Schedule—E+W+S+N.I.(a)transfers of shares in the government or parliamentary stocks or funds or strips (within the meaning of section 47 of the M2Finance Act 1942) of such stocks or funds;(b)instruments for the sale, transfer, or other disposition (absolutely or otherwise) of any ship or vessel, or any part, interest, share or property of or in a ship or vessel;(c)testaments, testamentary instruments and dispositionsmortis causa in Scotland;(d)renounceable letters of allotment, letters of rights or other similar instruments where the rights under the letter or other instrument are renounceable not later than six months after its issue.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Marginal CitationsM21942 c.21. 25Stamp duty is not chargeable under this Schedule on any description of instrument in respect of which duty was abolished by—E+W+S+N.I.(a)section 64 of the M3Finance Act 1971 or section 5 of the M4Finance Act (Northern Ireland) 1971 (abolition of duty on mortgages, bonds, debentures etc.), or(b)section 173 of the M5Finance Act 1989 (life insurance policies and superannuation annuities).Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Marginal CitationsM31971 c.68. M41971 c.27(N.I.). M51989 c.26. 26Nothing in this Schedule affects any other enactment conferring exemption or relief from stamp duty.E+W+S+N.I.Previous: ScheduleNext: ScheduleBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Schedule onlyPDF This Schedule onlyWeb page This Schedule onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. 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