Source: http://www.legislation.gov.uk/ukpga/1996/8/schedule/21/crossheading/the-finance-act-1988-c-39
Timestamp: 2013-05-25 13:04:00
Document Index: 234326671

Matched Legal Cases: ['art. 3', 'art. 3', '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. 1', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout 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 Finance Act 1988 (c. 39)Table of ContentsContentMore ResourcesPrevious: CrossheadingNext: CrossheadingPlain ViewPrint Options
Changes 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 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. 43l(l) and word inserted by S.I. 2006/1054 Sch. 1 para. 2(b)s. 54A-54G inserted by S.I. 2009/56 Sch. 1 para. 235s. 65A inserted by 2009 c. 10 Sch. 60 para. 2s. 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. 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. 1Sch. 9. para. 12E(4) modified (temp.) by S.I. 2008/1579 Sch. 4 para. 3(d)Commencement Orders yet to be applied to the Finance Act 1996:Commencement 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(1) Sch. 1 art. 2(2) Sch. 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. 23S.I. 2006/982 art. 2 commences (2005 c. 22)S.I. 2007/2483 art. 2-4 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. 1(2) 10 commences (2008 c. 17)S.I. 2010/815 art. 2 commences (2009 c. 10)S.I. 2010/862 art. 2 art. 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 SR 2006/21S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.)) The Finance Act 1988 (c. 39)E+W+S+N.I.[F125In section 39(2)(b) of the Finance Act 1988 (election to be made not later than twelve months after the end of the first year of assessment for which it is to have effect) for “not later than twelve months after the end of” there shall be substituted “ on or before the first 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. 25 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(6), Note of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(6)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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