Source: http://www.legislation.gov.uk/ukpga/1996/8/schedule/21/crossheading/the-taxes-act-1988
Timestamp: 2016-10-23 01:37:23
Document Index: 235820573

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 3', 'art. 5', 'art. 5', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', '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 1996You are here:1996 c. 8SCHEDULE 21 The Taxes Act 1988Table of ContentsContentMore ResourcesPrevious: CrossheadingNext: CrossheadingPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)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 moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1996. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act amendment to earlier affecting provision S.I. 2006/964, reg. 95 by S.I. 2008/1463 reg. 2Act modified by S.I. 2006/964 reg. 95 (This SI is amended by SI 2009/2036 reg. 30)Act modified by S.I. 2009/317 art. 3 Sch.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 42(3A)(3B) inserted by 2015 c. 11 Sch. 15 para. 2(3)s. 42(4)-(6) substituted for s. 42(4) by 2010 c. 33 s. 24(1)s. 42(4)(a) words inserted by 2015 c. 11 Sch. 15 para. 2(4)s. 42(6) words inserted by 2015 c. 11 Sch. 15 para. 2(5)s. 43(5) inserted by S.I. 2007/2909 art. 2s. 43C(3)(d) inserted by S.I. 2005/725 art. 3s. 43l(l) and word inserted by S.I. 2006/1054 Sch. 1 para. 2(b)s. 53(4)(ca) inserted by 2007 c. 11 s. 24(1)s. 54(1)(ca) inserted by 2008 c. 9 s. 151(3)s. 54A-54G inserted by S.I. 2009/56 Sch. 1 para. 235s. 54G(4) substituted by S.I. 2014/1264 art. 5s. 55(3A)(3B) inserted by S.I. 2009/56 Sch. 1 para. 236(6)s. 56(5A) inserted by S.I. 2009/56 Sch. 1 para. 237(7)s. 63(4A) inserted by 2015 c. 11 Sch. 15 para. 3s. 63A inserted by 2015 c. 11 Sch. 15 para. 4s. 65A inserted by 2009 c. 10 Sch. 60 para. 2s. 71(7)(cza) inserted by 2015 c. 11 Sch. 15 para. 6(3)s. 71(7)(aa) inserted by 2015 c. 11 Sch. 15 para. 6(2)s. 71(7)(ca)(cb) inserted by 2009 c. 10 Sch. 60 para. 3s. 81(2)(c) and words inserted by 2006 c. 25 Sch. 6 para. 10(2)(b)s. 84A(3)(3A) substituted for s. 84A(3) by 2004 c. 12 Sch. 10 para. 2(2)s. 85A repealed by 2009 c. 4 Sch. 1 para. 409 Sch. 3 Pt. 1s. 85A 85B substituted for s. 85 86 by 2004 c. 12 Sch. 10 para. 3s. 85A(1) words inserted by 2006 c. 25 Sch. 6 para. 11(2)s. 85B repealed by 2009 c. 4 Sch. 1 para. 410 Sch. 3 Pt. 1s. 85B(1) modified by S.I. 2005/3422 reg. 9(5)s. 85B(1)(a) words inserted by 2005 c. 7 Sch. 4 para. 26(2)s. 85B(2) substituted by 2005 c. 7 Sch. 4 para. 26(3)s. 85B(3)(a) words inserted by 2005 c. 7 Sch. 4 para. 26(4)(a)s. 85B(3)(b) words substituted by 2005 c. 7 Sch. 4 para. 26(4)(b)s. 85B(4) words inserted by 2005 c. 7 Sch. 4 para. 26(5)s. 85B(6) repealed by 2005 c. 22 Sch. 11 Pt. 2(6)s. 85C inserted by 2006 c. 25 Sch. 6 para. 12(1)s. 85C repealed by 2009 c. 4 Sch. 1 para. 411 Sch. 3 Pt. 1s. 85C(1)(c) words substituted by 2007 c. 11 Sch. 5 para. 11(2)(a)s. 85C(1)(d)(e) words substituted by 2007 c. 11 Sch. 5 para. 11(2)(b)s. 85C(2) words substituted by 2007 c. 11 Sch. 5 para. 11(3)(a)s. 85C(2) words substituted by 2007 c. 11 Sch. 5 para. 11(3)(b)s. 87(2)-(2C) substituted for s. 87(2) by 2004 c. 12 Sch. 10 para. 4s. 90A inserted by 2004 c. 12 Sch. 10 para. 8s. 90A repealed by 2009 c. 4 Sch. 1 para. 416 Sch. 3 Pt. 1s. 91A and cross-heading inserted by 2005 c. 22 Sch. 7 para. 10(1)(2)s. 91A repealed by 2009 c. 4 Sch. 1 para. 417 Sch. 3 Pt. 1s. 91A(1) words substituted by 2006 c. 25 Sch. 6 para. 13(2)s. 91A(2) words inserted by 2006 c. 25 Sch. 6 para. 13(3)s. 91A(2)(b) words omitted by 2008 c. 9 Sch. 22 para. 6(1)(a)s. 91A(2A) inserted by 2008 c. 9 Sch. 22 para. 7(2)s. 91A(3) words omitted by 2008 c. 9 Sch. 22 para. 7(3)s. 91A(4) words omitted by 2008 c. 9 Sch. 22 para. 7(3)s. 91A(4) words substituted by 2007 c. 11 Sch. 5 para. 12(2)s. 91A(5)(a) words inserted by 2006 c. 25 Sch. 6 para. 13(4)(a)s. 91A(5)(b) words inserted by 2006 c. 25 Sch. 6 para. 13(4)(b)s. 91A(5A) inserted by 2006 c. 25 Sch. 6 para. 13(5)s. 91A(7) words substituted by 2008 c. 9 Sch. 22 para. 10(2)s. 91A(7)(a) words omitted by 2008 c. 9 Sch. 22 para. 19(2)(a)s. 91A(8)(b) words inserted by 2008 c. 9 Sch. 22 para. 10(3)s. 91A(11) inserted by 2007 c. 11 Sch. 5 para. 12(3)s. 91B inserted by 2005 c. 22 Sch. 7 para. 10(3)s. 91B repealed by 2009 c. 4 Sch. 1 para. 418 Sch. 3 Pt. 1s. 91B(1) words substituted by 2006 c. 25 Sch. 6 para. 14(2)(a)s. 91B(1) words substituted by 2006 c. 25 Sch. 6 para. 14(2)(b)s. 91B(2) words inserted by 2006 c. 25 Sch. 6 para. 14(3)s. 91B(2)(b) words omitted by 2008 c. 9 Sch. 22 para. 6(1)(b)s. 91B(2A) inserted by 2008 c. 9 Sch. 22 para. 8(2)s. 91B(3) words omitted by 2008 c. 9 Sch. 22 para. 8(3)s. 91B(4) words omitted by 2008 c. 9 Sch. 22 para. 8(3)s. 91B(4) words substituted by 2007 c. 11 Sch. 5 para. 13(2)s. 91B(5)(a) words omitted by 2008 c. 9 Sch. 22 para. 13(1)s. 91B(6A) inserted by 2008 c. 9 Sch. 22 para. 8(4)s. 91B(8) inserted by 2007 c. 11 Sch. 5 para. 13(3)s. 91C-91E inserted by 2005 c. 22 Sch. 7 para. 10(4)s. 91C repealed by 2009 c. 4 Sch. 1 para. 419 Sch. 3 Pt. 1s. 91C(1) words substituted by 2008 c. 9 Sch. 22 para. 11(2)s. 91C(3)(c) substituted by 2008 c. 9 Sch. 22 para. 14(1)s. 91C(3)(f) substituted by 2007 c. 11 Sch. 14 para. 15s. 91C(6) words substituted by 2008 c. 9 Sch. 22 para. 11(3)s. 91D repealed by 2009 c. 4 Sch. 1 para. 420 Sch. 3 Pt. 1s. 91D(2) substituted by 2006 c. 25 Sch. 6 para. 15(2)s. 91D(2)(a) word omitted by 2008 c. 9 Sch. 22 para. 15(1)s. 91D(2)(c) and word inserted by 2008 c. 9 Sch. 22 para. 15(1)s. 91D(2A) inserted by 2006 c. 25 Sch. 6 para. 15(3)s. 91D(7) words substituted by 2006 c. 25 Sch. 6 para. 15(4)s. 91D(8) words substituted by 2006 c. 25 Sch. 6 para. 15(5)s. 91D(11) words substituted by 2007 c. 3 Sch. 1 para. 373s. 91E repealed by 2009 c. 4 Sch. 1 para. 421 Sch. 3 Pt. 1s. 91E(1) words inserted by 2008 c. 9 Sch. 22 para. 16(2)(a)s. 91E(1) words inserted by 2008 c. 9 Sch. 22 para. 16(2)(b)s. 91E(3) words inserted by 2008 c. 9 Sch. 22 para. 16(3)s. 91F inserted by 2005 c. 22 Sch. 7 para. 10(5)s. 91F repealed by 2009 c. 4 Sch. 1 para. 422 Sch. 3 Pt. 1s. 91G inserted by 2005 c. 22 Sch. 7 para. 10(6)s. 91G repealed by 2009 c. 4 Sch. 1 para. 423 Sch. 3 Pt. 1s. 91H 91I and cross-heading inserted by 2008 c. 9 Sch. 22 para. 17(1)s. 91H repealed by 2009 c. 4 Sch. 1 para. 424 Sch. 3 Pt. 1s. 91I repealed by 2009 c. 4 Sch. 1 para. 425 Sch. 3 Pt. 1s. 93C inserted by 2006 c. 25 Sch. 6 para. 16(1)s. 93C repealed by 2009 c. 4 Sch. 1 para. 426 Sch. 3 Pt. 1s. 94A inserted by 2004 c. 12 Sch. 10 para. 13s. 94A repealed by 2009 c. 4 Sch. 1 para. 428 Sch. 3 Pt. 1s. 94A(1) words substituted by 2005 c. 7 Sch. 4 para. 28(2)s. 94B inserted by 2008 c. 9 Sch. 22 para. 18(1)s. 94B repealed by 2009 c. 4 Sch. 1 para. 429 Sch. 3 Pt. 1s. 97(2A) inserted by 2005 c. 22 Sch. 7 para. 11(3)s. 97(4B) inserted by 2007 c. 11 Sch. 14 para. 16(3)s. 100(1)(c)(iii) and word inserted by 2005 c. 7 Sch. 4 para. 9(3)s. 100(1)(c)(iv) and word inserted by 2005 c. 22 Sch. 7 para. 12(2)s. 100(1A) inserted by 2005 c. 22 Sch. 7 para. 12(3)s. 100(1A)(e) substituted by 2006 c. 25 Sch. 6 para. 17(2)s. 100(1B) inserted by 2006 c. 25 Sch. 6 para. 17(3)s. 100(2A) inserted by 2003 c. 14 Sch. 38 para. 14s. 100(2A) repealed by 2007 c. 11 Sch. 14 para. 17 Sch. 27 Pt. 2(14)s. 100(2ZA)(2ZB) inserted by 2005 c. 22 Sch. 7 para. 12(5)s. 100(3A)(3B) inserted by 2005 c. 22 Sch. 7 para. 12(6)s. 100(14) added by 2005 c. 7 Sch. 4 para. 9(5)s. 101(1A) inserted by 2004 c. 12 Sch. 10 para. 16s. 103(1AA) inserted by 2005 c. 7 Sch. 4 para. 29s. 103(1AA) substituted by 2005 c. 22 Sch. 6 para. 10s. 103(3)(c) and word inserted by 2007 c. 11 Sch. 10 para. 6(2)s. 103(3A)(3B) inserted by 2005 c. 22 Sch. 7 para. 13(1)s. 103(3A) omitted by 2008 c. 9 Sch. 22 para. 19(1)s. 103(3B) omitted by 2008 c. 9 Sch. 22 para. 19(1)s. 103(3B) words substituted by 2007 c. 3 Sch. 1 para. 375(3)s. 148(6A) inserted by 2004 c. 12 Sch. 35 para. 44Sch. 9. para. 12E(4) modified (temp.) by S.I. 2008/1579 reg. 6(1) Sch. 4 para. 3(d)Sch. 5 para. 23A inserted by 2007 c. 15 Sch. 13 para. 123Sch. 5 para. 33(1A) inserted by 2009 c. 10 Sch. 51 para. 40(3)Sch. 5 para. 1A and cross-heading inserted by 2009 c. 10 Sch. 60 para. 7Sch. 5 para. 2A and cross-heading inserted by 2009 c. 10 Sch. 60 para. 9Sch. 5 para. 1B inserted by 2009 c. 10 Sch. 60 para. 11Sch. 5 para. 35(1)(ba) inserted by S.I. 2013/755 Sch. 2 para. 390Sch. 5 para. 23A omitted by 2008 c. 9 Sch. 43 para. 5Sch. 5 para. 33(4)(4A) substituted for Sch. 5 para. 33(4) by 2009 c. 10 Sch. 51 para. 40(5)Sch. 5 para. 2B 2C and cross-headings words inserted by 2015 c. 11 Sch. 15 para. 7(3)Sch. 5 para. 10(1A) words inserted by 2015 c. 11 Sch. 15 para. 7(4)Sch. 9 para. 14(4) added by 2004 c. 12 Sch. 10 para. 33(3)Sch. 9 para. 19A applied by 2005 c. 22 Sch. 6 para. 7(6)Sch. 9 para. 2(5A) inserted by 2003 c. 14 Sch. 37 para. 2(2)Sch. 9 para. 12(7A) inserted by 2003 c. 14 Sch. 37 para. 3(6)Sch. 9 para. 18(3C) inserted by 2003 c. 14 Sch. 37 para. 5(3)Sch. 9 para. 15(3A) inserted by 2003 c. 14 Sch. 38 para. 18(3)Sch. 9 para. 11(1A)(1B) inserted by 2004 c. 12 Sch. 5 para. 6(3)Sch. 9 para. 12(2ZA) inserted by 2004 c. 12 Sch. 5 para. 7(2)Sch. 9 para. 5(4)-(7) inserted by 2004 c. 12 Sch. 8 para. 3(3)Sch. 9 para. 6A(1)(bb) inserted by 2004 c. 12 Sch. 8 para. 4(3)Sch. 9 para. 6A(2)(bb) inserted by 2004 c. 12 Sch. 8 para. 4(4)Sch. 9 para. 6A(5) inserted by 2004 c. 12 Sch. 8 para. 4(6)Sch. 9 para. 10A and cross-heading inserted by 2004 c. 12 Sch. 8 para. 5(1)Sch. 9 para. 18(1)(aa) inserted by 2004 c. 12 Sch. 8 para. 6(2)Sch. 9 para. 6(3A) inserted by 2004 c. 12 Sch. 10 para. 22(6)Sch. 9 para. 9(2)(ba) inserted by 2004 c. 12 Sch. 10 para. 27(3)(d)Sch. 9 para. 19A 19B and cross-heading inserted by 2004 c. 12 Sch. 10 para. 36Sch. 9 para. 12B and cross-heading inserted by 2005 c. 22 s. 54(1)Sch. 9 para. 19A(4BA) inserted by 2005 c. 22 Sch. 6 para. 6(1)Sch. 9 para. 10A(1A) inserted by 2005 c. 22 Sch. 7 para. 15(2)Sch. 9 para. 12A and cross-heading inserted by 2005 c. 22 Sch. 7 para. 18(1)Sch. 9 para. 2(1E)-(1G) inserted by 2005 c. 22 Sch. 8 para. 2(3)Sch. 9 para. 18(1ZA) inserted by 2005 c. 22 Sch. 8 para. 3(4)Sch. 9 para. 18(1B)(1C) inserted by 2005 c. 22 Sch. 8 para. 3(6)Sch. 9 para. 4A and cross-heading inserted by 2005 c. 7 Sch. 4 para. 10Sch. 9 para. 5(8) inserted by 2005 c. 7 Sch. 4 para. 11(6)Sch. 9 para. 5ZA and cross-heading inserted by 2005 c. 7 Sch. 4 para. 12Sch. 9 para. 6D and cross-heading inserted by 2005 c. 7 Sch. 4 para. 16Sch. 9 para. 14A and cross-heading inserted by 2005 c. 7 Sch. 4 para. 30Sch. 9 para. 19A(4A)-(4D) inserted by 2005 c. 7 Sch. 4 para. 31(3)Sch. 9 para. 12(2B) inserted by 2006 c. 25 Sch. 6 para. 19(3)Sch. 9 para. 12(2C) inserted by 2006 c. 25 Sch. 6 para. 19(4)Sch. 9 para. 11A(7)-(10) inserted by 2007 c. 11 Sch. 5 para. 15(1)Sch. 9 para. 1(1A) inserted by 2008 c. 9 Sch. 22 para. 3(1)Sch. 9 para. 11B and cross-heading inserted by 2008 c. 9 Sch. 22 para. 4(1)Sch. 9 para. 12(2D)-(2F) inserted by 2008 c. 9 Sch. 22 para. 5(1)Sch. 9 para. 12D-12G and cross-heading inserted by S.I. 2007/3186 Sch. 1 para. 16 (This SI is amended by SI 2008/1579 reg. 4(1))Sch. 9 para. 12A(5A) inserted by S.I. 2007/3186 Sch. 1 para. 17(a) (This SI is amended by SI 2008/1579 reg. 4(1))Sch. 9 para. 12H-12J and cross-heading inserted by S.I. 2007/3186 Sch. 3 para. 2 (This SI is amended by SI 2008/1579 reg. 4(2))Sch. 9 para. 12B(2)(e) and word inserted by S.I. 2008/1579 Sch. 2 para. 3(2)(b)Sch. 9 para. 12C(2)(f) and word inserted by S.I. 2008/1579 Sch. 2 para. 4(b)Sch. 9 para. 12A(5A) modification to earlier affecting provision SI 2007/3186 reg. 3(1) by S.I. 2008/1579 reg. 4(1)Sch. 9 para. 12A(8) modification to earlier affecting provision SI 2007/3186 reg. 3(1) by S.I. 2008/1579 reg. 4(1)Sch. 9 para. 12D-12G modification to earlier affecting provision SI 2007/3186 reg. 3(1) by S.I. 2008/1579 reg. 4(1)Sch. 9 para. 12H-12J modification to earlier affecting provision SI 2007/3186 reg. 3(3) by S.I. 2008/1579 reg. 4(2)Sch. 9 para. 12B(2)(d) modified (temp.) by S.I. 2008/1579 reg. 6(1) Sch. 4 para. 3(a)Sch. 9 para. 12C(2)(e) modified (temp.) by S.I. 2008/1579 reg. 6(1) Sch. 4 para. 3(b)Sch. 9 para. 12D(4) modified (temp.) by S.I. 2008/1579 reg. 6(1) Sch. 4 para. 3(c)Sch. 9 para. 12B(5) omitted by S.I. 2008/1579 Sch. 2 para. 3(4)Sch. 9 para. 12B(9)(d) omitted by S.I. 2008/1579 Sch. 2 para. 3(5)Sch. 9 para. 12D(5) omitted by S.I. 2008/1579 Sch. 2 para. 5(4)Sch. 9 para. 10A(5) repealed by 2004 c. 12 Sch. 10 para. 29 Sch. 42 Pt. 2(6)Sch. 9 para. 18(1)(aa) repealed by 2005 c. 22 Sch. 8 para. 3(2) Sch. 11 Pt. 2(9)Sch. 9 para. 19A(6) repealed by 2005 c. 7 Sch. 4 para. 31(5) Sch. 11 Pt. 2(7)Sch. 9 para. 4A and cross-heading substituted by 2005 c. 22 Sch. 6 para. 5(1)Sch. 9 para. 12(2A)(aa) substituted by 2005 c. 22 Sch. 7 para. 17(3)Sch. 9 para. 12(2A)(aa) substituted by 2006 c. 25 Sch. 6 para. 19(2)(b)Sch. 9 para. 12D(1)(d) substituted by S.I. 2008/1579 Sch. 2 para. 5(2)Sch. 9 para. 12G substituted by S.I. 2008/1579 Sch. 2 para. 8Sch. 9 para. 12(2A)(a)(aa) substituted for Sch. 9 para. 12(2A)(a) by 2003 c. 14 Sch. 37 para. 3(4)Sch. 9 para 12B 12C and cross-heading substituted for Sch. 9 para. 12B by S.I. 2007/3186 Sch. 2 para. 8Sch. 9 para. 2(1B)(c)(d) substituted for Sch. 9 para. 2(1B)(c) by 2005 c. 22 Sch. 8 para. 2(2)(d)Sch. 9 para. 6(3)(a)(b) substituted for Sch. 9 para. 6(3)(a)-(c) by 2005 c. 7 Sch. 4 para. 13(3)Sch. 9 para. 6A(3)(4) substituted for Sch. 9 para. 6A(3) by 2003 c. 14 Sch. 41 para. 4(4)Sch. 9 para. 19A(4B)(g) word inserted by 2005 c. 22 Sch. 6 para. 4(2)Sch. 9 para. 12B(3) word inserted by S.I. 2008/1579 Sch. 2 para. 3(3)Sch. 9 para. 12D(6) word inserted by S.I. 2008/1579 Sch. 2 para. 5(5)Sch. 9 para. 12B(2)(c) word omitted by S.I. 2008/1579 Sch. 2 para. 3(2)(a)Sch. 9 para. 12C(2)(d) word omitted by S.I. 2008/1579 Sch. 2 para. 4(a)Sch. 9 para. 5(5) word substituted by 2004 c. 12 Sch. 10 para. 20(5)Sch. 9 para. 5(6)(b) word substituted by 2004 c. 12 Sch. 10 para. 20(5)Sch. 9 para. 5(6)(c) word substituted by 2004 c. 12 Sch. 10 para. 20(5)Sch. 9 para. 5(7)(a) word substituted by 2004 c. 12 Sch. 10 para. 20(5)Sch. 9 para. 10A(2) word substituted by 2005 c. 22 Sch. 7 para. 15(3)Sch. 9 para. 12H(2)(b) word substituted by S.I. 2008/1579 Sch. 2 para. 9(3)(b)Sch. 9 para. 12I(2)(b) word substituted by S.I. 2008/1579 Sch. 2 para. 10(3)(b)Sch. 9 para. 5(5) words added by 2005 c. 7 Sch. 4 para. 11(5)Sch. 9 para. 19A(4) words inserted by 2005 c. 7 Sch. 4 para. 31(2)Sch. 9 para. 19A(5) words inserted by 2005 c. 7 Sch. 4 para. 31(4)Sch. 9 para. 15(2)(b) words inserted by 2006 c. 25 Sch. 6 para. 20(2)Sch. 9 para. 12A(8) words inserted by S.I. 2007/3186 Sch. 1 para. 17(b) (This SI is amended by SI 2008/1579 reg. 4(1))Sch. 9 para. 12A(5A) words inserted by S.I. 2008/1579 Sch. 2 para. 2Sch. 9 para. 12D(3) words inserted by S.I. 2008/1579 Sch. 2 para. 5(3)Sch. 9 para. 12H(4) words inserted by S.I. 2008/1579 Sch. 2 para. 9(4)Sch. 9 para. 12H(5)(a) words inserted by S.I. 2008/1579 Sch. 2 para. 9(5)Sch. 9 para. 12I(4) words inserted by S.I. 2008/1579 Sch. 2 para. 10(4)Sch. 9 para. 12I(5)(a) words inserted by S.I. 2008/1579 Sch. 2 para. 10(5)Sch. 9 para. 12J(1) words inserted by S.I. 2008/1579 Sch. 2 para. 11(2)(a)Sch. 9 para. 19A(4B)(g) words inserted by S.I. 2008/1579 Sch. 2 para. 12Sch. 9 para. 12J(1)(b) words omitted by S.I. 2008/1579 Sch. 2 para. 11(2)(b)Sch. 9 para. 12J(2) words omitted by S.I. 2008/1579 Sch. 2 para. 11(3)Sch. 9 para. 5(4) words substituted by 2005 c. 7 Sch. 4 para. 11(4)Sch. 9 para. 12E(5) words substituted by S.I. 2008/1579 Sch. 2 para. 6Sch. 9 para. 12F(3) words substituted by S.I. 2008/1579 Sch. 2 para. 7Sch. 9 para. 12H(1)(a) words substituted by S.I. 2008/1579 Sch. 2 para. 9(2)(a)Sch. 9 para. 12H(1)(a) words substituted by S.I. 2008/1579 Sch. 2 para. 9(2)(b)Sch. 9 para. 12H(2)(a) words substituted by S.I. 2008/1579 Sch. 2 para. 9(3)(a)Sch. 9 para. 12I(1)(a) words substituted by S.I. 2008/1579 Sch. 2 para. 10(2)Sch. 9 para. 12I(2)(a) words substituted by S.I. 2008/1579 Sch. 2 para. 10(3)(a)Sch. 10 para. 2A(1A) inserted by 2004 c. 12 Sch. 10 para. 39(4)Sch. 10 para. 2B(1A) inserted by 2004 c. 12 Sch. 10 para. 40(4)Sch. 10 para. 8(7F) inserted by 2004 c. 12 Sch. 26 para. 12(3)Sch. 10 para. 4(5)(6) inserted by 2007 c. 11 Sch. 5 para. 16(3)Sch. 10 para. 8(7G)-(7I) inserted by S.I. 2006/981 art. 5Sch. 10 para. 1A 1B and cross-heading substituted for Sch. 10 para. 1A by 2004 c. 12 Sch. 10 para. 38Sch. 10 para. 8(2)(e)-(h) substituted for Sch. 10 para. 8(2)(e)(f) by S.I. 2006/981 art. 3Sch. 11 para. 2(2A) inserted by 2003 c. 14 Sch. 33 para. 3(2)Sch. 11 para. 1(1C) inserted by 2005 c. 22 Sch. 7 para. 20(2)Sch. 11 para. 3A(2A)(2B) inserted by 2008 c. 9 Sch. 17 para. 9(1)Sch. 11 para. 2(2A) omitted by 2008 c. 9 Sch. 17 para. 3(a)Sch. 11 para. 1(1A)-(1C) repealed by 2007 c. 11 Sch. 10 para. 6(4) Sch. 27 Pt. 2(10)Sch. 13 para. 14A and cross-heading inserted by 2003 c. 14 Sch. 39 para. 3Sch. 13 para. 8(4) inserted by 2004 c. 12 s. 138(2)Sch. 13 para. 9(3) inserted by 2004 c. 12 s. 138(3)Sch. 13 para. 14B and cross-heading inserted by 2004 c. 12 s. 138(5)Sch. 13 para. 14C and cross-heading inserted by 2004 c. 12 s. 138(6)Sch. 13 para. 14D and cross-heading inserted by 2004 c. 12 s. 138(7)Sch. 13 para. 14E and cross-heading inserted by 2004 c. 12 s. 138(8)Sch. 13 para. 13A-13D and cross-heading inserted by 2005 c. 22 Sch. 7 para. 21(5)Sch. 20 para. 47(b)(c) repealed by 2011 c. 11 Sch. 9 para. 5(a)Sch. 26 para. 16 repealed by 2005 c. 22 Sch. 6 para. 9(1)(b) Sch. 11 Pt. 2(6)Commencement Orders yet to be applied to the Finance Act 1996Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/120 art. 2 Sch. commences (2002 c. 29)S.I. 2003/708 art. 2 commences (2001 c. 16)S.I. 2003/766 art. 2 Sch. commences (2002 c. 40)S.I. 2003/1397 art. 2(1) Sch. commences (2002 c. 40)S.I. 2003/2093 art. 2 Sch. 1 2 commences (2002 c. 40)S.I. 2004/2575 art. 2 Sch. 1 2 commences (2004 c. 20)S.I. 2005/950 art. 2-4 commences (2003 c. 44)S.I. 2005/1126 art. 2 commences (2005 c. 11)S.I. 2005/1444 art. 2 commences (2005 c. 14)S.I. 2005/1909 art. 2 commences (2005 c. 14)S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950, Sch. 2 para. 23(1)S.I. 2006/982 art. 2 commences (2005 c. 22)S.I. 2007/2483 art. 2-5 commences (2007 c. 11)S.I. 2007/2532 art. 2 commences (2007 c. 11)S.I. 2008/2358 art. 2 3 commences (2008 c. 17)S.I. 2008/3068 art. 2-5 commences (2008 c. 17)S.I. 2009/402 art. 2 commences (2008 c. 9)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/404 art. 2 commences (2008 c. 9)S.I. 2009/511 art. 2 commences (2008 c. 9)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2009/803 art. 2-10 commences (2008 c. 17)S.I. 2010/815 art. 2 commences (2009 c. 10)S.I. 2010/862 art. 2 3 commences (2008 c. 17)S.I. 2010/867 art. 2 commences (2009 c. 10)S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))S.R. 2006/22 art. 2-7 transitional provisions for effects of commencing SR 2006/21S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.)) The Taxes Act 1988E+W+S+N.I.1In section 62A(3) of the Taxes Act 1988 (time limit for giving notice of a change of basis period) for the words following “The second condition is” there shall be substituted—E+W+S+N.I.“(a)in the case of a trade, profession or vocation carried on by an individual, that notice of the accounting change is given to an officer of the Board in a return under section 8 of the Management Act on or before the day on which that return is required to be made and delivered under that section;
(b)in the case of a trade, profession or vocation carried on by persons in partnership, that notice of the accounting change is given to an officer of the Board in a return under section 12AA of that Act on or before the day specified in relation to that return under subsection (2) or (3) of that section.”
2(1)Section 84 of the Taxes Act 1988 (relief for gifts to educational establishments) shall be amended in accordance with the following provisions of this paragraph.E+W+S+N.I.(2)In subsection (3), in the words following paragraph (b) (relief not available unless donor makes claim within two years of making the gift) for “two years of making the gift” there shall be substituted “ the period specified in subsection (3A) below ”.(3)After that subsection there shall be inserted—“(3A)The period mentioned in subsection (3) above is—
(a)in the case of a claim with respect to income tax, the period ending with the first anniversary of the 31st January next following the year of assessment in whose basis period the gift is made;
(b)in the case of a claim with respect to corporation tax, the period of two years beginning at the end of the accounting period in which the gift is made.
(3B)In paragraph (a) of subsection (3A) above “basis period” means—
(a)in relation to a year of assessment for which a basis period is given by sections 60 to 63, that basis period,
(b)in relation to a year of assessment for which no basis period is given by those sections, the year of assessment.”
3(1)Section 101 of the Taxes Act 1988 (valuation of work in progress at discontinuance of profession or vocation) shall be amended in accordance with the following provisions of this paragraph.E+W+S+N.I.(2)In subsection (2) (election may be made within 12 months after discontinuance) for “12 months after the discontinuance” there shall be substituted “ the period specified in subsection (2A) below ”.(3)After that subsection there shall be inserted—“(2A)The period mentioned in subsection (2) above is—
(a)in the case of an election for the purposes of income tax, the period ending with the first anniversary of the 31st January next following the year of assessment in which the profession or vocation is discontinued;
(b)in the case of an election for the purposes of corporation tax, the period of two years beginning at the end of the accounting period in which the profession or vocation is discontinued.”
4In section 257BB(5)(a) of the Taxes Act 1988 (notice to be given not later than six years after the end of the year of assessment to which it relates) for “not later than six years after” there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”.E+W+S+N.I.[F15In section 257D(9)(a) of the Taxes Act 1988 (notice to be given not later than six years after the end of the year of assessment to which it relates) for “not later than six years after” there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”.]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.Amendments (Textual)F1Sch. 21 para. 5 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(3), Note 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3)6In section 265(5)(a) of the Taxes Act 1988 (notice to be given not later than six years after the end of the year of assessment to which it relates) for “not later than six years after” there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”.E+W+S+N.I.7In section 306(1) of the Taxes Act 1988 (claim for relief in respect of eligible shares) as it has effect in relation to shares issued on or after 1st January 1994 (the enterprise investment scheme) for paragraph (b) (claim to be made not later than twelve months after the inspector authorises the issue of a certificate) there shall be substituted—E+W+S+N.I.“(b)not later than the fifth anniversary of the 31st January next following that year of assessment”.
[F28(1)Section 356B of the Taxes Act 1988 (residence basis: married couples) shall be amended in accordance with the following provisions of this paragraph.E+W+S+N.I.(2)In subsection (2)(a) (election to be made before the end of the period of twelve months beginning with the end of the first year of assessment for which it is made or such longer period as the Board may in any particular case allow) for the words following “shall be made” there shall be substituted “on or before— (i)the first anniversary of the 31st January next following the first year of assessment for which it is made, or
(ii)such later date as the Board may in any particular case allow,”.
(3)In subsection (4)(b) (notice of withdrawal not to be given after the end of the period of twelve months beginning with the end of the first year of assessment for which it is given or such longer period as the Board may in any particular case allow) for the words following “shall not be given after” there shall be substituted—“(i)the first anniversary of the 31st January next following the year of assessment for which it is given, or
(ii)such later date as the Board may in any particular case allow, and”.]
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.Amendments (Textual)F2Sch. 21 para. 8 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(7), Note 4 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(7)[F39In section 356C(6) of the Taxes Act 1988, for paragraph (a) (election to have effect for the period in which it is made and subsequent periods) there shall be substituted—E+W+S+N.I.“(a)shall be made on or before the first anniversary of the 31st January next following the year of assessment in which falls the first period for which it is made and shall have effect for that period and subsequent periods,”.]
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.Amendments (Textual)F3Sch. 21 para. 9 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(7), Note 4 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(7)10In section 381(1) of the Taxes Act 1988 (claim to be made by notice given within two years after year of assessment in which loss sustained) for “within two years after” there shall be substituted “ on or before the first anniversary of the 31st January next following ”.E+W+S+N.I.11In section 392(5) of the Taxes Act 1988 (claim to be made within six years after the year of assessment in question)—E+W+S+N.I.(a)for “within six years after” there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”; and(b)for “not later than six years after” there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”.[F412In section 471 of the Taxes Act 1988 (exchange of securities in connection with conversion operations, nationalisation etc.) for subsection (2) (tax treatment under subsection (1) not to apply to a person who gives notice to the inspector that he desires not to be treated as mentioned in that subsection) there shall be substituted—E+W+S+N.I.“(2)Subsection (1) above shall not apply to a person who elects, by notice given to an officer of the Board, not to be treated as mentioned in that subsection.
(2A)A notice under subsection (2) above—
(a)for the purposes of income tax, shall be given on or before the first anniversary of the 31st January next following the year of assessment in whose basis period the exchange takes place;
(b)for the purposes of corporation tax, shall be given no later than two years after the end of the accounting period in which the exchange takes place.
(2B)In paragraph (a) of subsection (2A) above “basis period” means—
(a)in relation to a year of assessment for which a basis period is given by sections 60 to 63, that basis period;
(b)in relation to a year of assessment for which no basis period is given by those sections, the year of assessment.”]
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.Amendments (Textual)F4Sch. 21 para. 12 repealed (31.7.1998 with effect as mentioned in s. 101(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(23), Note 1[F513(1)In section 472 of the Taxes Act 1988 (distribution of securities issued in connection with nationalisation etc.) in subsection (1) (dealer to be treated for tax purposes in the manner specified in subsections (2) and (3), unless he gives notice to the inspector that he desires not to be so treated) for “gives notice to the inspector not later than two years after the end of the chargeable period in which the distribution takes place that he desires” there shall be substituted “ elects, by notice given to an officer of the Board, ”.E+W+S+N.I.(2)After subsection (3) of that section there shall be inserted—“(3A)A notice under subsection (1) above—
(a)for the purposes of income tax, shall be given on or before the first anniversary of the 31st January next following the year of assessment in whose basis period the distribution takes place;
(b)for the purposes of corporation tax, shall be given no later than two years after the end of the accounting period in which the distribution takes place.
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.Amendments (Textual)F5Sch. 21 para. 13 repealed (31.7.1998 with effect as mentioned in s. 101(4) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(23), Note 214(1)Section 504 of the Taxes Act 1988 shall be amended in accordance with the following provisions of this paragraph.E+W+S+N.I.(2)In subsection (6) (claim to be made within two years after the year of assessment or accounting period in which holiday accommodation is let) for “two years after that year or period” there shall be substituted “ the time specified in subsection (6A) below ”.(3)After subsection (6) there shall be inserted—“(6A)The time mentioned in subsection (6) above is—
(a)in the case of a claim for the purposes of income tax, the period ending with the first anniversary of the 31st January next following the year of assessment in which the accommodation was let;
(b)in the case of a claim for the purposes of corporation tax, the period of two years beginning at the end of the accounting period in which the accommodation was let.”
15(1)Section 524 of the Taxes Act 1988 (taxation of receipts from sale of patent rights) shall be amended in accordance with the following provisions of this paragraph.E+W+S+N.I.(2)In subsection (2) (election to be made by notice served on the inspector not later than two years after end of chargeable period in which sum received)—(a)for “the inspector not later than two years after the end of the chargeable period in which the sum was received” there shall be substituted “ an officer of the Board within the period specified in subsection (2A) below ”; and(b)for “that chargeable period” there shall be substituted “ the chargeable period in which it was received ”.(3)After that subsection there shall be inserted—“(2A)The period mentioned in subsection (2) above is—
(a)in the case of an election for the purposes of income tax, the period ending with the first anniversary of the 31st January next following the year of assessment in which the sum was received;
(b)in the case of an election for the purposes of corporation tax, the period of two years beginning at the end of the accounting period in which the sum was received.”
(4)In subsection (4) (election to be made not later than two years after the end of the year of assessment in which the sum is paid) for “not later than two years after the end of” there shall be substituted “ on or before the first anniversary of the 31st January next following ”.16In section 585(6) of the Taxes Act 1988 (no claim may be made more than six years after the end of the year of assessment in which the income to which it relates is received in the United Kingdom) for “more than six years after the end of” there shall be substituted “ after the fifth anniversary of the 31st January next following ”.E+W+S+N.I.17In section 619(4) of the Taxes Act 1988 (election to be made before the end of the year of assessment in which qualifying premium paid) for “before the end of” there shall be substituted “ on or before the 31st January next following ”.E+W+S+N.I.F618. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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.Amendments (Textual)F6Sch. 21 para. 18 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(4) Note 3 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(4)19In section 691(4) of the Taxes Act 1988 (election to be made within two years of the end of the year of assessment to which it relates) for “within two years of the end of” there shall be substituted “ on or before the first anniversary of the 31st January next following ”.E+W+S+N.I.20In section 700(3) of the Taxes Act 1988 (time for making assessments, adjustments or claims shall not expire before the end of the third year following the year of assessment in which the administration of the estate was completed) for “third year” there shall be substituted “ period of three years beginning with the 31st January next ”.E+W+S+N.I.21(1)Section 781 of the Taxes Act 1988 (assets leased to traders and others) shall be amended in accordance with the following provisions of this paragraph.E+W+S+N.I.(2)In subsection (8) (adjustment may be made at any time not more than six years from end of chargeable period in which payment made) for the words following “at any time” there shall be substituted “ within the period specified in subsection (8A) below ”.(3)After that subsection there shall be inserted—“(8A)The period mentioned in subsection (8) above is—
(a)in the case of adjustments with respect to income tax, the period ending with the fifth anniversary of the 31st January next following the year of assessment in which the payment was made;
(b)in the case of adjustments with respect to corporation tax, the period of six years beginning at the end of the accounting period in which the payment was made.”
22In section 804(7) of the Taxes Act 1988 (claim for credit against tax for any year of assessment to be made within six years of the end of that year of assessment) for “within six years of the end of”, in each place where those words occur, there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”.E+W+S+N.I.23In section 806(1) of the Taxes Act 1988 (claim to be made not later than six years from end of chargeable period for which income or gain falls to be charged to tax) for the words following “any income or chargeable gain” there shall be substituted—E+W+S+N.I.“(a)shall, in the case of any income or chargeable gain which—
(i)falls to be charged to income tax for a year of assessment, or
(ii)would fall to be charged to income tax for a year of assessment if any income tax were chargeable in respect of the income or gain,
be made on or before the fifth anniversary of the 31st January next following that year of assessment;
(b)shall, in the case of any income or chargeable gain which—
(i)falls to be charged to corporation tax for an accounting period, or
(ii)would fall to be charged to corporation tax for an accounting period if any corporation tax were chargeable in respect of the income or gain,
be made not more than six years after the end of that accounting period.”
[F724In Schedule 11 to the Taxes Act 1988, in paragraph 12 (election to be made by notice given to the inspector within six years after the year of assessment in which payment made) for “the inspector within six years after” there shall be substituted “ an officer of the Board on or before the fifth anniversary of the 31st January next following ”.]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.Amendments (Textual)F7Sch. 21 para. 24 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(9), Note of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(9)Previous: CrossheadingNext: CrossheadingBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole SchedulePDF The Whole ScheduleWeb page The Whole SchedulePrint This Cross Heading onlyPDF This Cross Heading onlyWeb page This Cross Heading 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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