Source: http://www.legislation.gov.uk/ukpga/1994/9/part/IV/chapter/II
Timestamp: 2016-05-27 09:05:50
Document Index: 560793560

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 7', 'art. 7', 'art. 7', 'art. 2', 'art. 4', 'art. 4', '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 1994You are here:1994 c. 9Part IVChapter IITable of ContentsContentMore ResourcesPrevious: ChapterNext: ChapterPlain 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 1994. 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.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. 10A inserted by 2007 c. 15 Sch. 13 para. 114s. 10A omitted by 2008 c. 9 Sch. 43 para. 3(2)s. 12(2)(ca) inserted by 2004 c. 12 s. 4(3)s. 12(5A) inserted by 2010 c. 33 Sch. 13 para. 3(4)s. 12(6A) inserted by 2010 c. 33 Sch. 13 para. 3(5)s. 12A(7) inserted by 2010 c. 33 Sch. 13 para. 5(4)s. 13A-16 applied by 1979 c. 7 s. 7C(3) (as substituted) by S.I. 2009/56 Sch. 1 para. 93(2)s. 13A inserted by S.I. 2009/56 Sch. 1 para. 198s. 13A(2) modified by 2014 c. 26 s. 182(1)s. 13A(2)(ea) inserted by 2015 c. 11 s. 54(6)s. 13A(2)(ga) inserted by 2012 c. 14 Sch. 25 para. 10s. 13A(2)(ga) omitted by 2014 c. 26 Sch. 28 para. 17s. 14(2A) inserted by S.I. 2009/56 Sch. 1 para. 199(4)s. 14A inserted by S.I. 2009/56 Sch. 1 para. 200s. 15A-15F inserted by S.I. 2009/56 Sch. 1 para. 202s. 15A modified by 2014 c. 26 s. 172(1)s. 15A modified by 2014 c. 26 Sch. 27 para. 2(3)(4)s. 15A modified by 2014 c. 26 Sch. 27 para. 4(3)(4)s. 15A modified by 2014 c. 26 Sch. 27 para. 6(4)(5)s. 15A modified by 2014 c. 26 Sch. 27 para. 7(3)(4)s. 15C-16 modified by 2014 c. 26 s. 172(1)s. 15C-16 modified by 2014 c. 26 Sch. 27 para. 2(3)(4)s. 15C-16 modified by 2014 c. 26 Sch. 27 para. 4(3)(4)s. 15C-16 modified by 2014 c. 26 Sch. 27 para. 6(4)(5)s. 15C-16 modified by 2014 c. 26 Sch. 27 para. 7(3)(4)s. 16(1)-(1G) substituted for s. 16(1) by S.I. 2009/56 Sch. 1 para. 203(2)s. 16(1D) substituted by S.I. 2014/1264 art. 2s. 16(2A) inserted by S.I. 2009/56 Sch. 1 para. 203(4)s. 16(3B) inserted by S.I. 2009/56 Sch. 1 para. 203(6)s. 16(11)(12) inserted by S.I. 2009/56 Sch. 1 para. 203(9)s. 29A inserted by 2012 c. 14 Sch. 23 para. 19s. 30(1)-(4A) substituted for s. 30(1)-(4) by 2009 c. 10 s. 17(1)s. 30(1A) inserted by 2012 c. 14 Sch. 23 para. 8(2)s. 30(3)(a) sum substituted by 2014 c. 26 s. 78(2)(a)s. 30(3)(a) word substituted by 2012 c. 14 Sch. 23 para. 4(3)(a)s. 30(3)(a) word substituted by 2013 c. 29 s. 185(2)(a)s. 30(3)(b) sum substituted by 2014 c. 26 s. 78(2)(b)s. 30(3)(b) word substituted by 2012 c. 14 Sch. 23 para. 4(3)(b)s. 30(3)(b) word substituted by 2013 c. 29 s. 185(2)(b)s. 30(4A) word substituted by 2010 c. 13 s. 14(1)(d)s. 30(4A)(a) sum substituted by 2014 c. 26 s. 78(4)(a)s. 30(4A)(a) sum substituted by 2014 c. 26 s. 79(4)(a)s. 30(4A)(a) word substituted by 2012 c. 14 Sch. 23 para. 4(5)(a)s. 30(4A)(a) word substituted by 2013 c. 29 s. 185(4)(a)s. 30(4A)(b) sum substituted by 2014 c. 26 s. 78(4)(b)s. 30(4A)(b) sum substituted by 2014 c. 26 s. 79(4)(b)s. 30(4A)(b) word substituted by 2012 c. 14 Sch. 23 para. 4(5)(b)s. 30(4A)(b) word substituted by 2013 c. 29 s. 185(4)(b)s. 30(4B)-(4D) inserted by 2012 c. 14 Sch. 23 para. 4(6)s. 30(4B)-(4D) omitted by 2012 c. 14 Sch. 23 para. 8(3)s. 30(4E)-(4H) inserted by 2012 c. 14 Sch. 23 para. 20s. 30(4E) word inserted by 2014 c. 26 s. 79(5)(b)s. 30(4E)(a) words substituted by 2014 c. 26 s. 79(5)(a)s. 30(4E)(b) omitted by 2014 c. 26 s. 79(5)(c)s. 30(4E)(c) and word omitted by 2014 c. 26 s. 79(5)(d)s. 30(4E)(d) words substituted by 2014 c. 26 s. 79(5)(e)s. 30(8A) inserted by 2009 c. 10 Sch. 5 para. 2(2)s. 30(11)(12) inserted by 2008 c. 9 s. 153(1)s. 30A inserted by 2012 c. 14 Sch. 23 para. 9s. 30A(2)-(4) omitted by 2014 c. 26 s. 79(7)s. 30A(5) words substituted by 2014 c. 26 s. 79(8)s. 30A(5A) inserted by 2012 c. 14 Sch. 23 para. 21s. 30A(5A)(a) omitted by 2014 c. 26 s. 79(9)(a)s. 30A(5A)(b) and word omitted by 2014 c. 26 s. 79(9)(b)s. 30A(5A)(c) words inserted by 2014 c. 26 s. 79(9)(c)(ii)s. 30A(5A)(c) words omitted by 2014 c. 26 s. 79(9)(c)(i)s. 30A(5A)(c)(ii) words substituted by 2014 c. 26 s. 79(9)(c)(iii)s. 30A(9) Appointed Day(s) by S.I. 2012/3015 art. 2s. 31(4ZA)(4ZB) inserted by 2015 c. 11 s. 57(1)s. 33(2A) inserted by 2012 c. 14 Sch. 23 para. 10(2)s. 33A inserted by 2012 c. 14 Sch. 23 para. 11s. 38(2A)-(2D) word substituted by 2013 c. 29 s. 186(1)s. 41A inserted by 2012 c. 14 Sch. 23 para. 13s. 43(1A) inserted by 2012 c. 14 Sch. 23 para. 22(3)s. 59(1)(ha) inserted by S.I. 2012/266 art. 2(3)s. 59A-59G inserted by S.I. 2009/56 Sch. 1 para. 206s. 59G(4) substituted by S.I. 2014/1264 art. 3s. 60(4)-(4B) substituted for s. 60(4) by S.I. 2009/56 Sch. 1 para. 207(6)s. 60(8A) inserted by S.I. 2009/56 Sch. 1 para. 207(10)s. 65(1A)(1B) inserted by 2008 c. 9 s. 143(3)s. 69(1A) inserted by S.I. 2012/266 art. 2(4)s. 69A-69D inserted by S.I. 2012/266 art. 2(5)s. 72(1B) inserted by 2007 c. 11 s. 101(1)s. 72(1AA)-(1AE) inserted by 2010 c. 13 s. 51(3)s. 72(9A) inserted by 2010 c. 13 s. 51(4)s. 225(3C)-(3G) inserted by 2012 c. 14 s. 25(1)s. 227A inserted by 2007 c. 11 s. 33(1)	s. 227A(5)	words substituted by 2010 c. 4 Sch. 1 para. 283	s. 227B inserted by 2007 c. 11 s. 43(1)s. 227B(2) words substituted by S.I. 2013/463 art. 7(2)(a)s. 227B(2)(a) words substituted by S.I. 2013/463 art. 7(2)(b)s. 227B(2)(c) words substituted by S.I. 2013/463 art. 7(2)(c)s. 227C inserted by 2012 c. 14 Sch. 20 para. 8s. 229(1) s. 229 renumbered as s. 229(1) by 2005 c. 22 s. 45(5)s. 229(1)(a) words repealed by 2005 c. 22 s. 45(6) Sch. 11 Pt. 2(11)s. 229(1)(ca)(ii) substituted by 2007 c. 11 Sch. 14 para. 19s. 229(1)(ca)(ii)(iii) substituted for s. 229(1)(ca)(ii) by 2009 c. 4 Sch. 1 para. 396s. 229(2) inserted by 2005 c. 22 s. 45(7)s. 245(2)(b) and word inserted by S.I. 2005/82 reg. 3(3)(b)s. 245(4)(c) added by S.I. 2003/2867 Sch. para. 22(c)s. 828(3) excluded by 2005 c. 22 s. 45(10)Sch. 5 para. 3(1)(ha) inserted by 2008 c. 9 Sch. 42 para. 2(2)Sch. 5 para. 3(1)(ka) inserted by 2008 c. 9 Sch. 42 para. 2(3)Sch. 5 para. 3(1)(ma)(mb) inserted by 2008 c. 9 Sch. 42 para. 2(4)Sch. 5 para. 3(2)(b) and word inserted by 2008 c. 9 Sch. 42 para. 3(3)Sch. 5 para. 3(2A)(2B) inserted by 2008 c. 9 Sch. 42 para. 4Sch. 5 para. 3(3)(b)(c) inserted by 2008 c. 9 Sch. 42 para. 5(5)Sch. 5 para. 3(3A) inserted by 2008 c. 9 Sch. 42 para. 6Sch. 5 para. 9ZA and cross-heading inserted by 2008 c. 9 Sch. 42 para. 7Sch. 5 para. 2(3A) inserted by 2014 c. 26 Sch. 21 para. 9Sch. 5 para. 3(1)(p) inserted by 2015 c. 11 s. 54(7)Sch. 5 para. 3(1)(ha) omitted by 2012 c. 14 s. 187(2)(d)Sch. 5A inserted by 2009 c. 10 Sch. 5 para. 5Sch. 5A Pt. 2 3 omitted by 2014 c. 26 s. 79(10)Sch. 5A Pt. 2 words inserted by 2013 c. 29 s. 186(2)Sch. 5A Pt. 3 words inserted by 2014 c. 26 s. 80(1)(b)Sch. 5A Pt. 3 words omitted by 2014 c. 26 s. 80(1)(a)Sch. 6A para. 3A and cross-heading inserted by 2003 c. 14 s. 194(1)Sch. 6A para. 2(2A) inserted by S.I. 2009/219 art. 2(2)Sch. 6A para. 5 inserted by S.I. 2011/661 art. 4Sch. 7 para. 18A inserted by 2007 c. 15 Sch. 13 para. 116(2)Sch. 7 para. 1(3)(b)(c) inserted by 2009 c. 10 Sch. 50 para. 1(2)(b)Sch. 7 para. 26(1A) inserted by 2009 c. 10 Sch. 51 para. 4(3)Sch. 7 para. 28B(3) inserted by 2012 c. 21 Sch. 18 para. 79(2)(c)Sch. 7 Pt. 6 para. 28B inserted by S.I. 2004/355 art. 4Sch. 7 para. 18A omitted by 2008 c. 9 Sch. 43 para. 3(3)Sch. 7 para. 26(4)(5) substituted for Sch. 7 para. 26(4) by 2009 c. 10 Sch. 51 para. 4(5)Sch. 7 para. 28B(1) words substituted by 2012 c. 21 Sch. 18 para. 79(2)(a)(i)Sch. 7 para. 28B(1) words substituted by 2012 c. 21 Sch. 18 para. 79(2)(a)(ii)Sch. 7 para. 28B(2) words substituted by 2012 c. 21 Sch. 18 para. 79(2)(b)(i)Sch. 7 para. 28B(2) words substituted by 2012 c. 21 Sch. 18 para. 79(2)(b)(ii)Sch. 7A para. 3(4)(ba)(bb) inserted by 2013 c. 29 s. 201(4)Sch. 7A para. 7A inserted by S.I. 2014/2856 art. 2Sch. 22 para. 8(9) inserted by S.I. 2009/56 Sch. 1 para. 213(5)Commencement Orders yet to be applied to the Finance Act 1994Commencement 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. 2003/708 art. 2 commences (2001 c. 16)S.I. 2003/766 art. 2 Sch. commences (2002 c. 40)S.I. 2003/962 art. 2 Sch. 1 2 commences (2002 c. 21)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. 2005/950 art. 2-4 commences (2003 c. 44)S.I. 2005/1126 art. 2 commences (2005 c. 11)S.I. 2005/1523 art. 2 commences (1995 c. 4)S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950, Sch. 2 para. 23(1)S.I. 2005/3337 art. 2 3 commences (2005 c. 22)S.I. 2006/201 art. 2 Commencement OrderS.I. 2007/2172 art. 2 commences (2007 c. 11)S.I. 2007/2483 art. 2-5 commences (2007 c. 11)S.I. 2008/2302 art. 2 3 commences (1998 c. 36)S.I. 2008/2504 art. 2	commences (2007 c. 27)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. 2009/1022 art. 2 commences (1998 c. 36)S.I. 2009/2094 art. 2 commences (2005 c. 22)S.I. 2010/815 art. 2 commences (2009 c. 10)S.I. 2010/867 art. 2 commences (2009 c. 10)S.I. 2011/777 art. 2 commences (2010 c. 33)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.))Chapter IIE+W+S+N.I. Interest Rate and Currency ContractsAnnotations: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)C1Pt. IV Chapter II (ss. 147-177) restricted (31.7.1998) by 1988 c. 1, Sch. 28AA para. 8(1)(b) (as inserted (31.7.1998) by 1998 c. 36, s. 108, Sch. 16)C2Pt. IV Chapter II (ss. 147-177) applied (29.4.1996 with effect as mentioned in s. 105(1) of the applying Act) by 1996 c. 8, s. 105, Sch. 15 para. 25(4) (with savings etc. in Pt. IV Chapter II (ss. 80-105))C3Pt. IV Chapter II (ss. 147-177) modified (29.4.1996 with effect as mentioned in s. 105(1) of the modifying Act) by 1996 c. 8, s. 105, Sch. 15 para. 25(2) (with savings etc. in Pt. IV Chapter II (ss. 80-105))C4Pt. IV Chapter II (ss. 147-177) excluded (29.4.1996 with effect as mentioned in s. 105(1) of the excluding Act) by 1996 c. 8, s. 101(1) (with savings etc. in Pt. IV Chapter II (ss. 80-105)) Qualifying contractsE+W+S+N.I.147 Qualifying contracts.E+W+S+N.I.F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F1Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the ameding Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}147A Debt contracts and options to be qualifying contracts.E+W+S+N.I.F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F2Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}148 Contracts which may become qualifying contracts.E+W+S+N.I.F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F3Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)} Interest rate and currency contracts and optionsE+W+S+N.I.149 Interest rate contracts and options.E+W+S+N.I.F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F4Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}150 Currency contracts and options.E+W+S+N.I.F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F5Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}150A Debt contracts and options.E+W+S+N.I.F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F6Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}151 Provisions which may be included.E+W+S+N.I.F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F7Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)}, 141, {Sch. 40 Pt. 3(13)}152 Provisions which may be disregarded.E+W+S+N.I.F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F8Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)} Other basic definitionsE+W+S+N.I.153 Qualifying payments.E+W+S+N.I.F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F9Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}154 Qualifying companies.E+W+S+N.I.F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F10Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13) Accrual of profits and lossesE+W+S+N.I.155 Accrual of profits and losses.E+W+S+N.I.F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F11Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)156 Basis of accounting: general.E+W+S+N.I.F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F12Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)157 Basis of accounting for linked currency options.E+W+S+N.I.F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F13Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)158 Adjustments for changes in basis of accounting.E+W+S+N.I.F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F14Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13) Treatment of profits and lossesE+W+S+N.I.159 Trading profits and losses.E+W+S+N.I.F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F15Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)160 Non-trading profits and losses.E+W+S+N.I.F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F16Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13) Special casesE+W+S+N.I.161 Termination etc. of qualifying contracts.E+W+S+N.I.F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F17Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)162 Exchange gains and losses on currency contracts.E+W+S+N.I.F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F18Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)163 Irrecoverable payments.E+W+S+N.I.F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F19Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)164 Released payments.E+W+S+N.I.F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F20Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13) Anti-avoidance and related provisionsE+W+S+N.I.165 Transfers of value by qualifying companies.E+W+S+N.I.F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F21Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)166 Transfers of value to associated companies.E+W+S+N.I.F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F22Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)167 Transactions not at arm’s length.E+W+S+N.I.F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F23Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)168 Qualifying contracts with non-residents.E+W+S+N.I.F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F24Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)168A Qualifying contracts for unallowable purposesE+W+S+N.I.F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F25Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)}, 141, {Sch. 40 Pt. 3(13)} MiscellaneousE+W+S+N.I.169 Insurance and mutual trading companies.E+W+S+N.I.F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F26Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)170 Investment trusts.E+W+S+N.I.F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F27Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)F28171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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)F28S. 171 repealed (29.4.1996 with effect as mentioned in s. 105(1) of the repealing Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3), Note (with savings etc. in Pt. IV Chapter II (ss. 80-105))172 Partnerships involving qualifying companies.E+W+S+N.I.F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F29Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13) SupplementalE+W+S+N.I.173 Prevention of double charging etc.E+W+S+N.I.F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F30Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)174 Prevention of deduction of tax.E+W+S+N.I.F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F31Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)175 Transitional provisions.E+W+S+N.I.F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F32Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)176 Minor and consequential amendments.E+W+S+N.I.F33(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F33S. 176(1) repealed (1.5.1995 with effect as mentioned in Sch. 8 para. 57 of the repealing Act) by 1995 c. 4, s. 162, Sch. 29 Pt. VIII(5), Note 2 (with Sch. 8 paras. 55(2), 57(1))177 Interpretation of Chapter II.E+W+S+N.I.F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)F34Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)Previous: ChapterNext: ChapterBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole PartPDF The Whole PartWeb page The Whole PartPrint This Chapter onlyPDF This Chapter onlyWeb page This Chapter 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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