Source: http://www.legislation.gov.uk/ukpga/2009/10/section/105
Timestamp: 2017-04-29 04:06:49
Document Index: 628483512

Matched Legal Cases: ['art. 3', 'art. 2', 'art. 22', 'art. 5', 'art. 1', 'art. 2', 'art. 3', 'art. 4', 'art. 8', 'art. 2', 'art. 2']

InterestSection 105Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ProvisionNext: ProvisionPlain 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 PDFCorrection Slip - 15/10/2010View moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2009. 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 :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.specified provision(s) amendment to earlier commencing SI 2011/701 art. 3 and 4 by S.I. 2011/2401 art. 2(2)specified provision(s) amendment to earlier commencing SI 2011/702, art. 22 by S.I. 2014/3269 art. 5specified provision(s) amendment to earlier commencing SI 2014/3269 art. 1 and 3 by S.I. 2014/3346 art. 2Changes 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 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 94(4A)-(4D) inserted by 2016 c. 24 s. 164(2)s. 94(6A) inserted by 2016 c. 24 s. 164(4)s. 94(10)(c) and word inserted by 2016 c. 24 s. 164(5)(b)s. 94(10)(aa) inserted by 2016 c. 24 s. 164(5)(a)s. 102(4)(za) inserted by 2010 c. 33 Sch. 9 para. 3(3)s. 103A inserted by 2010 c. 33 Sch. 9 para. 4Sch. 16 para. 12(3) inserted by 2012 c. 14 Sch. 20 para. 33(b)Sch. 19 para. 14(3) inserted by 2016 c. 24 Sch. 1 para. 66(3)Sch. 35 para. 5A inserted by 2010 c. 13 s. 48(4)Sch. 35 para. 16A inserted by 2010 c. 13 s. 48(6)Sch. 35 para. 5A inserted by 2010 c. 13 s. 48(4)Sch. 35 para. 16A inserted by 2010 c. 13 s. 48(6)Sch. 53 para. 2A-2D and cross-heading inserted by 2010 c. 33 Sch. 9 para. 7Sch. 53 para. 2A-2D and cross-heading inserted by 2010 c. 33 Sch. 9 para. 7Sch. 53 para. 6A and cross-heading inserted by 2010 c. 33 Sch. 9 para. 8Sch. 53 para. 11A 11B and cross-heading inserted by 2010 c. 33 Sch. 9 para. 17Sch. 53 para. 14A and cross-heading inserted by 2010 c. 33 Sch. 9 para. 18Sch. 54 Pt. A1 inserted by 2010 c. 33 Sch. 9 para. 10Sch. 54 para. 9B 9C and cross-heading inserted by 2010 c. 33 Sch. 9 para. 11Sch. 54 para. 12A 12B and cross-heading inserted by 2010 c. 33 Sch. 9 para. 19Sch. 54 Pt. A1 inserted by 2010 c. 33 Sch. 9 para. 10Sch. 54 para. 9A and cross-heading inserted by S.I. 2010/157 art. 4(2)Sch. 54 Pt. 2 para. 9D and cross-heading inserted by S.I. 2011/1037 art. 8Sch. 54 para. 9B(1)(b) and word omitted by 2016 c. 24 Sch. 1 para. 66(5)(a)Sch. 54 para. 9D repealed by 2012 c. 14 Sch. 39 para. 28(1)Sch. 54 para. 9B(2) words omitted by 2016 c. 24 Sch. 1 para. 66(5)(b)(i)Sch. 54 para. 9B(2) words omitted by 2016 c. 24 Sch. 1 para. 66(5)(b)(ii)Sch. 54A inserted by 2010 c. 33 Sch. 9 para. 12Sch. 54A inserted by 2010 c. 33 Sch. 9 para. 12Sch. 54A para. 2(2)(f)(g) inserted by 2013 c. 29 Sch. 18 para. 16Sch. 54A para. 2(2)(i) and word inserted by 2016 c. 24 Sch. 8 para. 12(a)Sch. 54A para. 2(2)(d) word omitted by 2013 c. 29 Sch. 18 para. 16Sch. 54A para. 2(2)(f) word omitted by 2014 c. 26 Sch. 4 para. 14(a)Sch. 54A para. 2(2)(g) word omitted by 2016 c. 24 Sch. 8 para. 12(a)Sch. 54A para. 2(4) word substituted by 2016 c. 24 Sch. 8 para. 12(b)Sch. 55 para. 6B Appointed Day(s) by S.I. 2014/2395 art. 2(1)(b)Sch. 55 para. 6C(5)(7)-(9)(11) Appointed Day(s) by S.I. 2014/2395 art. 2(1)(a)Sch. 55 para. 17(4) inserted by 2010 c. 13 Sch. 10 para. 14(b)Sch. 55 para. 6(3A) inserted by 2010 c. 13 Sch. 10 para. 11(3)Sch. 55 para. 6(4A) inserted by 2010 c. 13 Sch. 10 para. 11(5)Sch. 55 para. 6(6) inserted by 2010 c. 13 Sch. 10 para. 11(6)Sch. 55 para. 6(6A) inserted by 2010 c. 13 Sch. 10 para. 12Sch. 55 para. 17(4) inserted by 2010 c. 13 Sch. 10 para. 14(b)Sch. 55 para. 18(5) inserted by 2010 c. 33 Sch. 10 para. 10Sch. 55 para. 13A-13J and cross-heading inserted by 2010 c. 33 Sch. 10 para. 7Sch. 55 para. 18(5) inserted by 2010 c. 33 Sch. 10 para. 10Sch. 55 para. 1(4A) inserted by 2013 c. 29 Sch. 50 para. 3(b)Sch. 55 para. 27(2A) inserted by 2013 c. 29 Sch. 50 para. 9(2)Sch. 55 para. 6A(4A)(4B) inserted by 2015 c. 11 Sch. 20 para. 16(5)Sch. 55 para. 17(4)(ba) inserted by 2015 c. 11 Sch. 20 para. 19Sch. 55 para. 6(3A)(za) inserted by 2015 c. 11 Sch. 20 para. 15(2)(a)Sch. 55 para. 6(4A)(za) inserted by 2015 c. 11 Sch. 20 para. 15(3)(a)Sch. 55 para. 6A(4A)(4B) inserted by 2015 c. 11 Sch. 20 para. 16(5)Sch. 55 para. 6AA 6AB inserted by 2015 c. 11 Sch. 20 para. 17Sch. 55 para. 17(4)(ba) inserted by 2015 c. 11 Sch. 20 para. 19Sch. 55 para. 14(A1) inserted by 2016 c. 24 Sch. 21 para. 10(2)Sch. 55 para. 14(1A)(1B) inserted by 2016 c. 24 Sch. 21 para. 10(4)Sch. 55 para. 14(2A)-(2E) inserted by 2016 c. 24 Sch. 21 para. 10(5)Sch. 55 para. 14(5) inserted by 2016 c. 24 Sch. 21 para. 10(6)Sch. 55 para. 15A(1) inserted by 2016 c. 24 Sch. 21 para. 12Sch. 55 para. 17(2)(d) and word inserted by 2016 c. 24 Sch. 22 para. 20(5)Sch. 55 para. 6A(8) omitted by 2015 c. 11 Sch. 20 para. 16(8)Sch. 55 para. 6A(8) omitted by 2015 c. 11 Sch. 20 para. 16(8)Sch. 55 para. 6A(A1)(1) substituted for Sch. 55 para. 6A(1) by 2015 c. 11 Sch. 20 para. 16(2)Sch. 55 para. 17(4)(b) word omitted by 2015 c. 11 Sch. 20 para. 19Sch. 55 para. 17(4)(b) word omitted by 2015 c. 11 Sch. 20 para. 19Sch. 55 para. 13F(1) word substituted by 2012 c. 14 Sch. 24 para. 32(c)Sch. 55 para. 6(3A)(a) word substituted by 2015 c. 11 Sch. 20 para. 15(2)(b)Sch. 55 para. 6(4A)(a) word substituted by 2015 c. 11 Sch. 20 para. 15(3)(b)Sch. 55 para. 6(6) word substituted by 2015 c. 11 Sch. 20 para. 15(4)Sch. 55 para. 6A(6)(a) words inserted by 2015 c. 11 Sch. 20 para. 16(7)Sch. 55 para. 6A(9) words inserted by 2015 c. 11 Sch. 20 para. 16(9)Sch. 55 para. 6A(2)(a) words inserted by 2015 c. 11 Sch. 20 para. 16(3)(a)Sch. 55 para. 6A(3)(a) words inserted by 2015 c. 11 Sch. 20 para. 16(4)(a)Sch. 55 para. 6A(6)(a) words inserted by 2015 c. 11 Sch. 20 para. 16(7)Sch. 55 para. 6A(9) words inserted by 2015 c. 11 Sch. 20 para. 16(9)Sch. 55 para. 6B words inserted by 2016 c. 24 s. 113(7)Sch. 55 para. 6B cross-heading words inserted by 2016 c. 24 s. 113(8)Sch. 55 para. 6A(5) words substituted by 2015 c. 11 Sch. 20 para. 16(6)Sch. 55 para. 6A(2)(c) words substituted by 2015 c. 11 Sch. 20 para. 16(3)(b)Sch. 55 para. 6A(3)(c) words substituted by 2015 c. 11 Sch. 20 para. 16(4)(b)Sch. 55 para. 6A(5) words substituted by 2015 c. 11 Sch. 20 para. 16(6)Sch. 55 para. 17A(1)(b) words substituted by 2016 c. 24 s. 169(6)Sch. 56 para. 1(5) inserted by 2010 c. 33 Sch. 11 para. 2(3)Sch. 56 para. 8K and cross-heading inserted by 2010 c. 33 Sch. 11 para. 8Sch. 56 para. 1(5) inserted by 2010 c. 33 Sch. 11 para. 2(3)Sch. 56 para. 2A and cross-heading inserted by 2010 c. 33 Sch. 11 para. 4Sch. 56 para. 3(1)(d) and word inserted by 2010 c. 33 Sch. 11 para. 5(5)Sch. 56 para. 3(1A) inserted by 2010 c. 33 Sch. 11 para. 5(6)Sch. 56 para. 8A-8J and cross-heading inserted by 2010 c. 33 Sch. 11 para. 7Sch. 56 para. 8K and cross-heading inserted by 2010 c. 33 Sch. 11 para. 8Sch. 56 para. 11(4A) inserted by 2010 c. 33 Sch. 11 para. 9(3)Sch. 56 para. 6(8A)(8B) inserted by 2013 c. 29 Sch. 50 para. 12(6)Sch. 56 para. 6(9A) and cross-heading inserted by 2013 c. 29 Sch. 50 para. 13Sch. 56 para. 3(1)(aa) inserted by 2015 c. 11 s. 104(3)Sch. 56 para. 3(1)(ca) inserted by 2016 c. 24 s. 113(11)(b)Sch. 56 para. 6(2)(ba) inserted by 2016 c. 24 s. 113(14)Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) by 2013 c. 29 Sch. 50 para. 14(2)Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) by 2013 c. 29 Sch. 50 para. 12(4)Sch. 56 para. 8A(1) word substituted by 2012 c. 14 Sch. 24 para. 34(d)Sch. 56 para. 6(2)(a) words inserted by 2013 c. 29 Sch. 50 para. 12(3)(b)Sch. 56 para. 6(2)(b) words inserted by 2013 c. 29 Sch. 50 para. 12(3)(c)Sch. 61 para. 1(1A) substituted by 2014 c. 29 Sch. 2 para. 14(3)105Miscellaneous amendmentsE+W+S+N.I.This section has no associated Explanatory Notes(1)Section 239 of ITA 2007 (date from which interest is chargeable when EIS relief is withdrawn or reduced) is amended as follows.