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  1. Introductory Text

  2. PART 1 Introduction

    1. 1.Citation and commencement

  3. PART 2 Amendments to primary legislation

    1. 2.Taxes Management Act 1970

    2. 3.Inheritance Tax Act 1984

    3. 4.Finance Act 1986

    4. 5.Finance Act 1991

    5. 6.Taxation of Chargeable Gains Act 1992

    6. 7.Finance Act 1997

    7. 8.Finance Act 1998

    8. 9.Finance Act 1999

    9. 10.Capital Allowances Act 2001

    10. 11.Finance Act 2003

    11. 12.Finance Act 2004

    12. 13.Income Tax (Trading and Other Income) Act 2005

    13. 14.Finance Act 2006

    14. 15.Income Tax Act 2007

    15. 16.Corporation Tax Act 2009

    16. 17.Corporation Tax Act 2010

    17. 18.Taxation (International and Other Provisions) Act 2010

    18. 19.Finance Act 2010

    19. 20.Finance Act 2011

    20. 21.Finance Act 2012

    21. 22.Finance Act 2013

  4. PART 3 Amendments to subordinate legislation

    1. 23.The Stamp Duty Reserve Tax Regulations 1986

    2. 24.The Individual Savings Account Regulations 1998

    3. 25.The Overseas Insurers (Tax Representatives) Regulations 1999

    4. 26.The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001

    5. 27.The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006

    6. 28.The Authorised Investment Funds (Tax) Regulations 2006

    7. 29.The Income Tax (Purchased Life Annuities) Regulations 2008

    8. 30.The Offshore Funds (Tax) Regulations 2009

    9. 31.The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010

    10. 32.The Investment Trust (Approved Company) (Tax) Regulations 2011

    11. 33.The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012

    12. 34.The Unauthorised Unit Trusts (Tax) Regulations 2013

    13. 35.The Landfill Tax (Qualifying Fines) (No. 2) Order 2015

  5. PART 4 Effect of subordinate legislation

    1. 36.The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018

    2. 37.The Collective Investment Schemes (Amendment etc.) (EU Exit) Regulations 2019

    3. 38.The Financial Services (Gibraltar) (Amendment) (EU Exit) Regulations 2019

  6. PART 5 Transitional and savings provisions

    1. 39.Transitional and savings provisions

    2. 40.A person is to be treated as a foreign institution...

    3. 41.Where a person qualifies for authorisation under Schedule 3 to...

    4. 42.The amendments made by regulation 4(2) to section 99 of...

    5. 43.The amendment made by regulation 7(3) to paragraph 2(4)(a) of...

    6. 44.The amendments made by regulation 15(8) to section 837B of...

    7. 45.The amendments made by regulation 16(2) to section 133I of...

    8. 46.The amendments made by regulation 17(8) to section 635(2) of...

  7. Signature

  8. Explanatory Note