General amendments to Tax Acts made by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00003" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Taxes Management Act 1970">Taxes Management Act 1970 (c. 9, SIF 63:1)</Citation>
, <CitationSubRef id="c00004" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/41A/7" Operative="true" CitationRef="c00003" SectionRef="section-41A-7">s. 41A(7)</CitationSubRef>
(as added by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00005" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 63:1)</Citation>
, <CitationSubRef id="c00006" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/95/1/2" Operative="true" CitationRef="c00005" SectionRef="section-95-1-2">s. 95(1)(2)</CitationSubRef>
), <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/38" id="c00007" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="38" Title="British Telecommunications Act 1981">British Telecommunications Act 1981 (c. 38, SIF 96)</Citation>
, <CitationSubRef id="c00008" URI="http://www.legislation.gov.uk/id/ukpga/1981/38/section/82/2/7" Operative="true" CitationRef="c00007" SectionRef="section-82-2-7">s. 82(2)(7)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/12" id="c00009" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Telecommunications Act 1984">Telecommunications Act 1984 (c. 12, SIF 96)</Citation>
, <CitationSubRef id="c00010" URI="http://www.legislation.gov.uk/id/ukpga/1984/12/section/72/3" Operative="true" CitationRef="c00009" SectionRef="section-72-3">s. 72(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00011" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 63:1)</Citation>
, <CitationSubRef id="c00012" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/82/6" CitationRef="c00011" SectionRef="section-82-6">ss. 82(6)</CitationSubRef>
, <CitationSubRef id="c00013" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/85/2" CitationRef="c00011" SectionRef="section-85-2">85(2)</CitationSubRef>
, <CitationSubRef id="c00014" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/89/1/7" CitationRef="c00011" SectionRef="section-89-1-7">89(1)(7)</CitationSubRef>
, <CitationSubRef id="c00015" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/96/1/7" CitationRef="c00011" SectionRef="section-96-1-7">96(1)(7)</CitationSubRef>
, <CitationSubRef id="c00016" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/98/7" CitationRef="c00011" SectionRef="section-98-7">98(7)</CitationSubRef>
, <CitationSubRef id="c00017" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/9/paragraph/3/2/9" CitationRef="c00011" SectionRef="schedule-9-paragraph-3-2-9">Sch. 9 para. 3(2)(9)</CitationSubRef>
, <CitationSubRef id="c00018" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/16/paragraph/6" CitationRef="c00011" SectionRef="schedule-16-paragraph-6">Sch. 16 paras. 6</CitationSubRef>
, <CitationSubRef id="c00019" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/16/paragraph/12" Operative="true" CitationRef="c00011" SectionRef="schedule-16-paragraph-12">12</CitationSubRef>
and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00020" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 63:1)</Citation>
, <CitationSubRef id="c00021" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/72/1" CitationRef="c00020" SectionRef="section-72-1">ss. 72(1)</CitationSubRef>
, <CitationSubRef id="c00022" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/74/5" CitationRef="c00020" SectionRef="section-74-5">74(5)</CitationSubRef>
, <CitationSubRef id="c00023" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/23/paragraph/15/4" Operative="true" CitationRef="c00020" SectionRef="schedule-23-paragraph-15-4">Sch. 23 para. 15(4)</CitationSubRef>
, <CitationSubRef id="c00024" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/I" CitationRef="c00020" SectionRef="section-I">S.I</CitationSubRef>
. 1987/530, regs. 11(2), 13(1), 14, <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c00025" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</Citation>
, <CitationSubRef id="c00026" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/4" Operative="true" CitationRef="c00025" SectionRef="section-4">ss. 4</CitationSubRef>
, <CitationSubRef id="c00027" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/6" CitationRef="c00025" SectionRef="section-6">6</CitationSubRef>
, <CitationSubRef id="c00028" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/7" CitationRef="c00025" SectionRef="section-7">7</CitationSubRef>
, <CitationSubRef id="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/9" CitationRef="c00025" SectionRef="section-9">9</CitationSubRef>
, <CitationSubRef id="c00030" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/32" CitationRef="c00025" SectionRef="section-32">32</CitationSubRef>
, <CitationSubRef id="c00031" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/34" CitationRef="c00025" SectionRef="section-34">34</CitationSubRef>
, <CitationSubRef id="c00032" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/78" CitationRef="c00025" SectionRef="section-78">78</CitationSubRef>
, <CitationSubRef id="c00033" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/134" CitationRef="c00025" SectionRef="section-134">134</CitationSubRef>
, <CitationSubRef id="c00034" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/135" CitationRef="c00025" SectionRef="section-135">135</CitationSubRef>
, <CitationSubRef id="c00035" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/141" CitationRef="c00025" SectionRef="section-141">141</CitationSubRef>
, <CitationSubRef id="c00036" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/142" CitationRef="c00025" SectionRef="section-142">142</CitationSubRef>
, <CitationSubRef id="c00037" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/185" CitationRef="c00025" SectionRef="section-185">185</CitationSubRef>
, <CitationSubRef id="c00038" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/191" CitationRef="c00025" SectionRef="section-191">191</CitationSubRef>
, <CitationSubRef id="c00039" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/193" CitationRef="c00025" SectionRef="section-193">193</CitationSubRef>
, <CitationSubRef id="c00040" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/194" CitationRef="c00025" SectionRef="section-194">194</CitationSubRef>
, <CitationSubRef id="c00041" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/195" CitationRef="c00025" SectionRef="section-195">195</CitationSubRef>
, <CitationSubRef id="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/200" CitationRef="c00025" SectionRef="section-200">200</CitationSubRef>
, <CitationSubRef id="c00043" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/203" CitationRef="c00025" SectionRef="section-203">203</CitationSubRef>
, <CitationSubRef id="c00044" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/209" CitationRef="c00025" SectionRef="section-209">209</CitationSubRef>
, <CitationSubRef id="c00045" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/212" CitationRef="c00025" SectionRef="section-212">212</CitationSubRef>
, <CitationSubRef id="c00046" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/213" CitationRef="c00025" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00047" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/219" CitationRef="c00025" SectionRef="section-219">219</CitationSubRef>
, <CitationSubRef id="c00048" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/247" CitationRef="c00025" SectionRef="section-247">247</CitationSubRef>
, <CitationSubRef id="c00049" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/253" CitationRef="c00025" SectionRef="section-253">253</CitationSubRef>
, <CitationSubRef id="c00050" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/272" CitationRef="c00025" SectionRef="section-272">272</CitationSubRef>
, <CitationSubRef id="c00051" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/287" CitationRef="c00025" SectionRef="section-287">287</CitationSubRef>
, <CitationSubRef id="c00052" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/314" CitationRef="c00025" SectionRef="section-314">314</CitationSubRef>
, <CitationSubRef id="c00053" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/315" CitationRef="c00025" SectionRef="section-315">315</CitationSubRef>
, <CitationSubRef id="c00054" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/317" CitationRef="c00025" SectionRef="section-317">317</CitationSubRef>
, <CitationSubRef id="c00055" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/318" CitationRef="c00025" SectionRef="section-318">318</CitationSubRef>
, <CitationSubRef id="c00056" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/325" CitationRef="c00025" SectionRef="section-325">325</CitationSubRef>
, <CitationSubRef id="c00057" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/326" CitationRef="c00025" SectionRef="section-326">326</CitationSubRef>
, <CitationSubRef id="c00058" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/327" CitationRef="c00025" SectionRef="section-327">327</CitationSubRef>
, <CitationSubRef id="c00059" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/345" CitationRef="c00025" SectionRef="section-345">345</CitationSubRef>
, <CitationSubRef id="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/350" CitationRef="c00025" SectionRef="section-350">350</CitationSubRef>
, <CitationSubRef id="c00061" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/351" CitationRef="c00025" SectionRef="section-351">351</CitationSubRef>
, <CitationSubRef id="c00062" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/368" CitationRef="c00025" SectionRef="section-368">368</CitationSubRef>
, <CitationSubRef id="c00063" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/375" CitationRef="c00025" SectionRef="section-375">375</CitationSubRef>
, <CitationSubRef id="c00064" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/381" CitationRef="c00025" SectionRef="section-381">381</CitationSubRef>
, <CitationSubRef id="c00065" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/397" CitationRef="c00025" SectionRef="section-397">397</CitationSubRef>
, <CitationSubRef id="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/414" CitationRef="c00025" SectionRef="section-414">414</CitationSubRef>
, <CitationSubRef id="c00067" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/432" CitationRef="c00025" SectionRef="section-432">432</CitationSubRef>
, <CitationSubRef id="c00068" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/440" CitationRef="c00025" SectionRef="section-440">440</CitationSubRef>
, <CitationSubRef id="c00069" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/442" CitationRef="c00025" SectionRef="section-442">442</CitationSubRef>
, <CitationSubRef id="c00070" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/446" CitationRef="c00025" SectionRef="section-446">446</CitationSubRef>
, <CitationSubRef id="c00071" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/458" CitationRef="c00025" SectionRef="section-458">458</CitationSubRef>
, <CitationSubRef id="c00072" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/460" CitationRef="c00025" SectionRef="section-460">460</CitationSubRef>
, <CitationSubRef id="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/461" CitationRef="c00025" SectionRef="section-461">461</CitationSubRef>
, <CitationSubRef id="c00074" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/463" CitationRef="c00025" SectionRef="section-463">463</CitationSubRef>
, <CitationSubRef id="c00075" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/463/2/3" CitationRef="c00025" SectionRef="section-463-2-3">463(2)(3)</CitationSubRef>
(as added by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00076" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 63:1)</Citation>
, <CitationSubRef id="c00077" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/50/2" Operative="true" CitationRef="c00076" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00078" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 63:1)</Citation>
, <CitationSubRef id="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/66" CitationRef="c00078" SectionRef="section-66">ss. 66</CitationSubRef>
, <CitationSubRef id="c00080" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/127/1/6" CitationRef="c00078" SectionRef="section-127-1-6">127(1)(6)</CitationSubRef>
, <CitationSubRef id="c00081" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/12/paragraph/6" Operative="true" CitationRef="c00078" SectionRef="schedule-12-paragraph-6">Sch. 12 para. 6</CitationSubRef>
, <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/1" id="c00082" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Capital Allowances Act 1990">Capital Allowances Act 1990 (c. 1, SIF 63:1)</Citation>
, <CitationSubRef id="c00083" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/28/1" Operative="true" CitationRef="c00082" SectionRef="section-28-1">ss. 28(1)</CitationSubRef>
, <CitationSubRef id="c00084" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/68/8" CitationRef="c00082" SectionRef="section-68-8">68(8)</CitationSubRef>
, <CitationSubRef id="c00085" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/74" CitationRef="c00082" SectionRef="section-74">74</CitationSubRef>
, <CitationSubRef id="c00086" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/82" CitationRef="c00082" SectionRef="section-82">82</CitationSubRef>
, <CitationSubRef id="c00087" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/83/5" CitationRef="c00082" SectionRef="section-83-5">83(5)</CitationSubRef>
, <CitationSubRef id="c00088" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/148/5" CitationRef="c00082" SectionRef="section-148-5">148(5)</CitationSubRef>
, <CitationSubRef id="c00089" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/163/4" CitationRef="c00082" SectionRef="section-163-4">163(4)</CitationSubRef>
, <CitationSubRef id="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/164/2" CitationRef="c00082" SectionRef="section-164-2">164(2)</CitationSubRef>
, <CitationSubRef id="c00091" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/I" CitationRef="c00082" SectionRef="section-I">S.I</CitationSubRef>
. 1990/627 and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00092" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 63:1)</Citation>
, <CitationSubRef id="c00093" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/25/10" Operative="true" CitationRef="c00092" SectionRef="section-25-10">s. 25(10)</CitationSubRef>