<Commentary id="c11241211" Type="F">
<Para>
<Text>
S. 1(5)(6) inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00029" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00030" CitationRef="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/1/b/10" Operative="true" SectionRef="section-7-1-b-10">s. 7(1)(b)(10)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00031" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00032" CitationRef="c00031" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11241261" Type="F">
<Para>
<Text>
S. 2(1A) repealed (<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00037" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c00038" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5" SectionRef="section-2-5">ss. 2(5)</CitationSubRef>
, <CitationSubRef id="c00039" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" SectionRef="section-110">110</CitationSubRef>
, <CitationSubRef id="c00040" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/I/1" Operative="true" SectionRef="schedule-33-part-I-1">Sch. 33 Pt. I(1)</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11241271" Type="F">
<Para>
<Text>
S. 2(5) repealed (15.10.1993) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00042" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00043" CitationRef="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/7/a/8" SectionRef="section-12-7-a-8">ss. 12(7)(a)(8)</CitationSubRef>
, <CitationSubRef id="c00044" CitationRef="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00045" CitationRef="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/5" Operative="true" SectionRef="schedule-23-part-I-5">Sch. 23 Pt. I(5)</CitationSubRef>
Note; <Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00046" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
, <CitationSubRef id="c00047" CitationRef="c00046" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11241281" Type="F">
<Para>
<Text>
S. 2AA inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00049" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00050" CitationRef="c00049" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/2" Operative="true" SectionRef="section-5-2">s. 5(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11241321" Type="F">
<Para>
<Text>
S. 2A inserted (28.7.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00052" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00053" CitationRef="c00052" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/7" Operative="true" SectionRef="section-7">s. 7</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11241341" Type="F">
<Para>
<Text>
S. 2A(1A) inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00060" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00061" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11241351" Type="C">
<Para>
<Text>
S. 3 modified (26.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00063" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
, <CitationSubRef id="c00064" CitationRef="c00063" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/2/a" Operative="true" SectionRef="regulation-3-2-a">reg. 3(2)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11241371" Type="F">
<Para>
<Text>
S. 4 repealed (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00066" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00067" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2/5" SectionRef="section-11-2-5">ss. 11(2)(5)</CitationSubRef>
, <CitationSubRef id="c00068" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00069" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt.I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00070" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef id="c00071" CitationRef="c00070" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242721" Type="C">
<Para>
<Text>
Words in s. 6(1) modified (<Emphasis>retrospective</Emphasis>
to 6pm on 2.7.1997 until 14.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/58" id="c00073" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="58">1997 c. 58</Citation>
, <CitationSubRef id="c00074" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/11/1/5" Operative="true" SectionRef="section-11-1-5">s. 11(1)(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242731" Type="F">
<Para>
<Text>
Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00075" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
, <CitationSubRef id="c00076" CitationRef="c00075" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/2" Operative="true" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
(<Emphasis>a</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242741" Type="F">
<Para>
<Text>
Words inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00077" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
, <CitationSubRef id="c00078" CitationRef="c00077" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/1/1/a" Operative="true" SectionRef="section-1-1-a">s. 1(1)(a)</CitationSubRef>
and repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00079" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
, <CitationSubRef id="c00080" CitationRef="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" SectionRef="section-132">s. 132</CitationSubRef>
, <CitationSubRef id="c00081" CitationRef="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/I" Operative="true" SectionRef="schedule-19-part-I">Sch. 19 Pt. I</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242751" Type="F">
<Para>
<Text>
Words substituted by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00082" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef CitationRef="c00082" id="c00083" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/4/1/3" Operative="true" SectionRef="section-4-1-3">s. 4(1)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242761" Type="F">
<Para>
<Text>
Words in s. 6(1)(b) substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00085" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef CitationRef="c00085" id="c00086" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/2" Operative="true" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00087" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef CitationRef="c00087" id="c00088" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242771" Type="F">
<Para>
<Text>
S. 6(1A) substituted (1.10.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00090" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00091" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2674" id="c00092" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2674">S.I. 2000/2674</Citation>
, <CitationSubRef id="c00093" CitationRef="c00092" URI="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242781" Type="C">
<Para>
<Text>
S. 6(1A) modified (<Emphasis>temp.</Emphasis>
to midnight on 14.6.2001) (<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00095" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c00096" CitationRef="c00095" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/1/2/4" Operative="true" SectionRef="section-1-2-4">s. 1(2)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242811" Type="F">
<Para>
<Text>
S. 6(2A) inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00104" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
, <CitationSubRef CitationRef="c00104" id="c00105" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/1/1/b" Operative="true" SectionRef="section-1-1-b">s. 1(1)(b)</CitationSubRef>
and repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00106" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
, <CitationSubRef CitationRef="c00106" id="c00107" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/3/1/b/6" SectionRef="section-3-1-b-6">ss. 3(1)(b)(6)</CitationSubRef>
, <CitationSubRef CitationRef="c00106" id="c00108" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" SectionRef="section-132">132</CitationSubRef>
, <CitationSubRef CitationRef="c00106" id="c00109" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/I" Operative="true" SectionRef="schedule-19-part-I">Sch. 19 Pt. I</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242821" Type="F">
<Para>
<Text>
S. 6(3)(4) inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00111" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
, <CitationSubRef id="c00112" CitationRef="c00111" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/2" Operative="true" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
(<Emphasis>b</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242831" Type="F">
<Para>
<Text>
Words in s. 6(3) substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00114" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00115" CitationRef="c00114" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/4" Operative="true" SectionRef="section-7-4">s. 7(4)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00116" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00117" CitationRef="c00116" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11242991" Type="F">
<Para>
<Text>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in <CitationSubRef CitationRef="c00177" id="c00176" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7" SectionRef="section-5-6-7">s. 5(6)(7)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00177" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef CitationRef="c00177" id="c00178" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243001" Type="F">
<Para>
<Text>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in <CitationSubRef CitationRef="c00181" id="c00180" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7" SectionRef="section-5-6-7">s. 5(6)(7)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00181" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef CitationRef="c00181" id="c00182" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243041" Type="F">
<Para>
<Text>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in <CitationSubRef CitationRef="c00201" id="c00200" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7" SectionRef="section-5-6-7">s. 5(6)(7)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00201" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef CitationRef="c00201" id="c00202" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243081" Type="F">
<Para>
<Text>
S. 6A inserted (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00204" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef CitationRef="c00204" id="c00205" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/1" Operative="true" SectionRef="section-11-1">s. 11(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00206" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef CitationRef="c00206" id="c00207" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243101" Type="F">
<Para>
<Text>
S. 6A(2A) inserted (28.7.2000 with effect in relation to duty charged on or after 28.7.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00214" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef CitationRef="c00214" id="c00215" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/11/1/2" Operative="true" SectionRef="section-11-1-2">s. 11(1)(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243111" Type="F">
<Para>
<Text>
Words in s. 6A(5) substituted for s. 6A(5)(a)-(d) and the preceding words (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00217" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef CitationRef="c00217" id="c00218" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/7/1/a" Operative="true" SectionRef="section-7-1-a">s. 7(1)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243121" Type="F">
<Para>
<Text>
Words in s. 6A(6)(a) substituted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00220" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef CitationRef="c00220" id="c00221" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/7/1/b" Operative="true" SectionRef="section-7-1-b">s. 7(1)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243151" Type="F">
<Para>
<Text>
S. 7 repealed (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00223" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef CitationRef="c00223" id="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2/5" SectionRef="section-11-2-5">ss. 11(2)(5)</CitationSubRef>
, <CitationSubRef CitationRef="c00223" id="c00225" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef CitationRef="c00223" id="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00227" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef CitationRef="c00227" id="c00228" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243321" Type="F">
<Para>
<Text>
S. 8(7) repealed (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00236" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef CitationRef="c00236" id="c00237" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/9" SectionRef="section-9">ss. 9</CitationSubRef>
, <CitationSubRef CitationRef="c00236" id="c00238" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">162</CitationSubRef>
, <CitationSubRef CitationRef="c00236" id="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/II" Operative="true" SectionRef="schedule-29-part-II">Sch. 29 Pt. II</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243341" Type="C">
<Para>
<Text>
<CitationSubRef id="c00240" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9" SectionRef="section-9">S. 9</CitationSubRef>
restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00241" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
, <CitationSubRef id="c00242" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/5" Operative="true" CitationRef="c00241" SectionRef="regulation-5">regs. 5</CitationSubRef>
, <CitationSubRef id="c00243" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" CitationRef="c00241" SectionRef="regulation-6">6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243351" Type="C">
<Para>
<Text>
<CitationSubRef id="c00244" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9" SectionRef="section-9">S. 9</CitationSubRef>
excluded (20.10.1995) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00245" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
, <CitationSubRef id="c00246" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" CitationRef="c00245" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243361" Type="F">
<Para>
<Text>
<CitationSubRef id="c00247" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/2" SectionRef="section-9-2">S. 9(2)</CitationSubRef>
substituted (1.1.1993) for s. 9(2) and (3) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3158" id="c00248" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3158">S.I. 1992/3158</Citation>
, <CitationSubRef id="c00249" URI="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/1" Operative="true" CitationRef="c00248" SectionRef="regulation-3-1">reg. 3(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243371" Type="C">
<Para>
<Text>
<CitationSubRef id="c00250" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/4" SectionRef="section-9-4">S. 9(4)</CitationSubRef>
amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00251" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
, <CitationSubRef id="c00252" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00251" SectionRef="regulation-11">reg. 11</CitationSubRef>
(<Emphasis>c</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243381" Type="C">
<Para>
<Text>
<CitationSubRef id="c00253" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/4" SectionRef="section-9-4">S. 9(4)</CitationSubRef>
amended (1.1.1993) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00254" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
, <CitationSubRef id="c00255" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00254" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with <CitationSubRef id="c00256" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00254" SectionRef="regulation-12">reg. 12</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243391" Type="F">
<Para>
<Text>
<CitationSubRef id="c00257" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/5/b" SectionRef="section-9-5-b">S. 9(5)(b)</CitationSubRef>
and the word "and" immediately preceding it repealed (1.1.1993) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3158" id="c00258" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3158">S.I. 1992/3158</Citation>
, <CitationSubRef id="c00259" URI="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/2" Operative="true" CitationRef="c00258" SectionRef="regulation-3-2">reg. 3(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243501" Type="C">
<Para>
<Text>
S. 10 restricted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00261" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00262" CitationRef="c00261" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00263" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00264" CitationRef="c00263" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00265" CitationRef="c00263" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 paras. 1(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00266" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00267" CitationRef="c00266" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243511" Type="F">
<Para>
<Text>
Words in s. 10(3) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00269" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00270" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00271" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-1-a">Sch. 4 Pt. III para. 50(1)(a)</CitationSubRef>
(with <CitationSubRef id="c00272" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00273" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00274" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243521" Type="F">
<Para>
<Text>
Words in s. 10(3) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00276" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00277" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00278" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-1-b">Sch. 4 Pt. III para. 50(1)(b)</CitationSubRef>
(with <CitationSubRef id="c00279" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00280" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00281" CitationRef="c00280" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243531" Type="F">
<Para>
<Text>
Words in s. 10(3) substituted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00283" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00284" CitationRef="c00283" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00285" CitationRef="c00283" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/1" Operative="true" SectionRef="schedule-6-paragraph-6-1">Sch. 6 para. 6(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00286" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00287" CitationRef="c00286" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243541" Type="F">
<Para>
<Text>
Words in s. 10(4) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00289" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00290" CitationRef="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00291" CitationRef="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-2-a-b">Sch. 4 Pt. III para. 50(2)(a)(b)</CitationSubRef>
(with <CitationSubRef id="c00292" CitationRef="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00293" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00294" CitationRef="c00293" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243561" Type="F">
<Para>
<Text>
Words in s. 10(4) inserted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00296" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00297" CitationRef="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00298" CitationRef="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/c" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-2-c">Sch. 4 Pt. III para. 50(2)(c)</CitationSubRef>
(with <CitationSubRef id="c00299" CitationRef="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00300" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00301" CitationRef="c00300" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11243571" Type="F">
<Para>
<Text>
Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00302" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
, <CitationSubRef id="c00303" CitationRef="c00302" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6" Operative="true" SectionRef="section-12-1-b-6">s. 12(1)(b)(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244441" Type="F">
<Para>
<Text>
Words in s. 11(1) substituted (1.10.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00305" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00306" CitationRef="c00305" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/2" Operative="true" SectionRef="section-5-2">s. 5(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00307" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
, <CitationSubRef id="c00308" CitationRef="c00307" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244451" Type="F">
<Para>
<Text>
S. 11(1)(<Emphasis>a</Emphasis>
)(<Emphasis>b</Emphasis>
)(<Emphasis>c</Emphasis>
) substituted for paragraphs (<Emphasis>a</Emphasis>
) and (<Emphasis>b</Emphasis>
) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c00310" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c.41, SIF 40:1)</Citation>
, <CitationSubRef id="c00311" CitationRef="c00310" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/2/3/4" Operative="true" SectionRef="section-2-3-4">s. 2(3)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244471" Type="C">
<Para>
<Text>
S. 11(1)(b)(ba)(c) restricted (subject to reg. 6 of the amending S.I.) (1.8.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00316" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
, <CitationSubRef id="c00317" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4" Operative="true" SectionRef="regulation-4">regs. 4</CitationSubRef>
, <CitationSubRef id="c00318" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244481" Type="F">
<Para>
<Text>
Words in s. 11(1)(b) inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00320" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00321" CitationRef="c00320" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/a" Operative="true" SectionRef="section-7-5-a">s. 7(5)(a)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00322" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00323" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244511" Type="F">
<Para>
<Text>
S. 11(1)(ba) substituted (15.8.1997) for the word “and” by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00328" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00329" CitationRef="c00328" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/b" Operative="true" SectionRef="section-7-5-b">s. 7(5)(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00330" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00331" CitationRef="c00330" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244541" Type="F">
<Para>
<Text>
Words in s. 11(1)(c) substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00333" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00334" CitationRef="c00333" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/c" Operative="true" SectionRef="section-7-5-c">s. 7(5)(c)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00335" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00336" CitationRef="c00335" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244551" Type="F">
<Para>
<Text>
S. 11(2) substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c00338" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 40:1)</Citation>
, <CitationSubRef id="c00339" CitationRef="c00338" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/2/3/4" Operative="true" SectionRef="section-2-3-4">s. 2(3)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244561" Type="F">
<Para>
<Text>
S. 11(2): definition of “gas oil” and the preceding “and” repealed (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00341" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00342" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/10" SectionRef="section-7-10">ss. 7(10)</CitationSubRef>
, <CitationSubRef id="c00343" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">113</CitationSubRef>
, <CitationSubRef id="c00344" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/I" Operative="true" SectionRef="schedule-18-part-I">Sch. 18 Pt. I</CitationSubRef>
Note; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00345" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00346" CitationRef="c00345" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244581" Type="F">
<Para>
<Text>
S. 11(3)-(5) inserted (28.7.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00348" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00349" CitationRef="c00348" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/2" Operative="true" SectionRef="section-10-2">s. 10(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244781" Type="F">
<Para>
<Text>
Words in s. 12(1) inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00402" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00403" CitationRef="c00402" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c00404" CitationRef="c00402" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/6" Operative="true" SectionRef="schedule-3-paragraph-6">Sch. 3 para. 6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244791" Type="C">
<Para>
<Text>
S. 12(2) restricted by <Citation URI="http://www.legislation.gov.uk/id/uksi/1989/2439" id="c00406" Class="UnitedKingdomStatutoryInstrument" Year="1989" Number="2439">S.I. 1989/2439</Citation>
, <CitationSubRef id="c00407" CitationRef="c00406" URI="http://www.legislation.gov.uk/id/uksi/1989/2439/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244801" Type="F">
<Para>
<Text>
Words in s. 12(2) inserted (1.10.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00409" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00410" CitationRef="c00409" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00411" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
, <CitationSubRef id="c00412" CitationRef="c00411" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244811" Type="F">
<Para>
<Text>
Words in s. 12(2) substituted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00414" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00415" CitationRef="c00414" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c00416" CitationRef="c00414" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/7" Operative="true" SectionRef="schedule-3-paragraph-7">Sch. 3 para. 7</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11244991" Type="C">
<Para>
<Text>
S. 13 restricted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00418" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00419" CitationRef="c00418" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00420" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00421" CitationRef="c00420" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00422" CitationRef="c00420" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00423" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00424" CitationRef="c00423" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245001" Type="F">
<Para>
<Text>
Words in s. 13(1) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00426" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00427" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00428" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/1/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-1-a">Sch. 4 Pt. III para. 51(1)(a)</CitationSubRef>
(with <CitationSubRef id="c00429" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00430" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00431" CitationRef="c00430" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245011" Type="F">
<Para>
<Text>
Words in s. 13(1) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00433" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00434" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00435" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/1/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-1-b">Sch. 4 Pt. III para. 51(1)(b)</CitationSubRef>
(with <CitationSubRef id="c00436" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00437" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00438" CitationRef="c00437" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245021" Type="F">
<Para>
<Text>
Words in s. 13(1) substituted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00440" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00441" CitationRef="c00440" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/8/2/a/4" Operative="true" SectionRef="section-8-2-a-4">s. 8(2)(a)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245041" Type="F">
<Para>
<Text>
S. 13(1A) inserted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00448" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00449" CitationRef="c00448" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/8/3/4" Operative="true" SectionRef="section-8-3-4">s. 8(3)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245051" Type="F">
<Para>
<Text>
Words in s. 13(2) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00451" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00452" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00453" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/2/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-2-a-b">Sch. 4 Pt. III para. 51(2)(a)(b)</CitationSubRef>
(with <CitationSubRef id="c00454" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00455" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00456" CitationRef="c00455" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245071" Type="F">
<Para>
<Text>
Words in s. 13(2) inserted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00458" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00459" CitationRef="c00458" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00460" CitationRef="c00458" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/2/c" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-2-c">Sch. 4 Pt. III para. 51(2)(c)</CitationSubRef>
(with <CitationSubRef id="c00461" CitationRef="c00458" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00462" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00463" CitationRef="c00462" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245081" Type="F">
<Para>
<Text>
Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00464" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
, <CitationSubRef id="c00465" CitationRef="c00464" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6" Operative="true" SectionRef="section-12-1-b-6">s. 12(1)(b)(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245571" Type="F">
<Para>
<Text>
S. 13A substituted (<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00467" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c00468" CitationRef="c00467" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/1/5" Operative="true" SectionRef="section-2-1-5">s. 2(1)(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245591" Type="F">
<Para>
<Text>
S. 13AA inserted (1.10.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00470" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00471" CitationRef="c00470" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00472" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
, <CitationSubRef id="c00473" CitationRef="c00472" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245601" Type="C">
<Para>
<Text>
S. 13AA(1) restricted (1.8.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00475" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
, <CitationSubRef id="c00476" CitationRef="c00475" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4" Operative="true" SectionRef="regulation-4">regs. 4</CitationSubRef>
, <CitationSubRef id="c00477" CitationRef="c00475" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245611" Type="F">
<Para>
<Text>
Words in s. 13AA(6) substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00479" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00480" CitationRef="c00479" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/6" Operative="true" SectionRef="section-7-6">s. 7(6)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00481" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00482" CitationRef="c00481" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245651" Type="F">
<Para>
<Text>
S. 13AB inserted (1.10.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00484" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00485" CitationRef="c00484" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00486" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
, <CitationSubRef id="c00487" CitationRef="c00486" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245661" Type="F">
<Para>
<Text>
S. 13AB(1)(a)(2)(a) substituted (1.10.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00489" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00490" CitationRef="c00489" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20" SectionRef="section-20">s. 20</CitationSubRef>
, <CitationSubRef id="c00491" CitationRef="c00489" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/4/2/3" Operative="true" SectionRef="schedule-2-paragraph-4-2-3">Sch. 2 para. 4(2)(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/2243" id="c00492" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="2243">S.I. 1998/2243</Citation>
, <CitationSubRef id="c00493" CitationRef="c00492" URI="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245671" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00494" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11245691" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00495" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246511" Type="C">
<Para>
<Text>
S. 14 restricted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00497" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00498" CitationRef="c00497" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00499" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00500" CitationRef="c00499" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00501" CitationRef="c00499" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 paras. 1(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00502" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00503" CitationRef="c00502" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246521" Type="C">
<Para>
<Text>
S. 14(1) restricted (1.8.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00505" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
, <CitationSubRef id="c00506" CitationRef="c00505" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4" Operative="true" SectionRef="regulation-4">regs. 4</CitationSubRef>
, <CitationSubRef id="c00507" CitationRef="c00505" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246541" Type="F">
<Para>
<Text>
Words in s. 14(4) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00512" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00513" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00514" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/1/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-52-1-a-b">Sch. 4 Pt. III para. 52(1)(a)(b)</CitationSubRef>
(with <CitationSubRef id="c00515" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00516" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00517" CitationRef="c00516" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246561" Type="F">
<Para>
<Text>
Words in s. 14(4) substituted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00519" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00520" CitationRef="c00519" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00521" CitationRef="c00519" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/3" Operative="true" SectionRef="schedule-6-paragraph-6-3">Sch. 6 paras. 6(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00522" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00523" CitationRef="c00522" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246571" Type="F">
<Para>
<Text>
Words in s. 14(5) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00525" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00526" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00527" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/2/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-52-2-a-b">Sch. 4 Pt. III para. 52(2)(a)(b)</CitationSubRef>
(with <CitationSubRef id="c00528" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00529" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00530" CitationRef="c00529" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246591" Type="F">
<Para>
<Text>
Words in s. 14(5) inserted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00532" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00533" CitationRef="c00532" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00534" CitationRef="c00532" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/2/c" Operative="true" SectionRef="schedule-4-part-III-paragraph-52-2-c">Sch. 4 Pt. III para. 52(2)(c)</CitationSubRef>
; (with s. 19(3)); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00535" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00536" CitationRef="c00535" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246601" Type="F">
<Para>
<Text>
Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00537" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
, <CitationSubRef id="c00538" CitationRef="c00537" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6" Operative="true" SectionRef="section-12-1-b-6">s. 12(1)(b)(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246681" Type="C">
<Para>
<Text>
<CitationSubRef id="c00539" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15" SectionRef="section-15">S. 15</CitationSubRef>
amended (15.10.1993) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00540" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00541" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" CitationRef="c00540" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00542" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
. art. 3 ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246691" Type="C">
<Para>
<Text>
<CitationSubRef id="c00543" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15" SectionRef="section-15">S. 15</CitationSubRef>
excluded (20.10.1995) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00544" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
, <CitationSubRef id="c00545" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" CitationRef="c00544" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246701" Type="C">
<Para>
<Text>
<CitationSubRef id="c00546" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">S. 15(1)</CitationSubRef>
modified (26.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00547" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
, <CitationSubRef id="c00548" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/a/2/b/3" Operative="true" CitationRef="c00547" SectionRef="regulation-3-1-a-2-b-3">reg. 3(1)(a)(2)(b)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246711" Type="C">
<Para>
<Text>
<CitationSubRef id="c00549" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">S. 15(1)</CitationSubRef>
amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00550" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
, <CitationSubRef id="c00551" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00550" SectionRef="regulation-11">reg. 11</CitationSubRef>
(<Emphasis>c</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246721" Type="C">
<Para>
<Text>
<CitationSubRef id="c00552" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">S. 15(1)</CitationSubRef>
amended (1.1.1993) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00553" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
, <CitationSubRef id="c00554" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00553" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with <CitationSubRef id="c00555" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00553" SectionRef="regulation-12">reg. 12</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246731" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00556" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/1" SectionRef="section-12-1">s. 12(1)</CitationSubRef>
repealed (15.10.1993) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00557" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00558" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/7/b/8" CitationRef="c00557" SectionRef="section-12-7-b-8">ss. 12(7)(b)(8)</CitationSubRef>
, <CitationSubRef id="c00559" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" CitationRef="c00557" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00560" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/5" Operative="true" CitationRef="c00557" SectionRef="schedule-23-part-I-5">Sch. 23 Pt. I(5)</CitationSubRef>
Note; <Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00561" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
, <CitationSubRef id="c00562" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" CitationRef="c00561" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246741" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="c00563" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">s. 15(1)</CitationSubRef>
repealed (27.7.1999 with effect as mentioned in <CitationSubRef id="c00564" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/4/2" CitationRef="c00565" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00565" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
, <CitationSubRef id="c00566" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/4/1" CitationRef="c00565" SectionRef="section-4-1">s. 4(1)</CitationSubRef>
, <CitationSubRef id="c00567" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139" CitationRef="c00565" SectionRef="section-139">139</CitationSubRef>
, <CitationSubRef id="c00568" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/I/1" Operative="true" CitationRef="c00565" SectionRef="schedule-20-part-I-1">Sch. 20 Pt. I(1)</CitationSubRef>
Note. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246761" Type="F">
<Para>
<Text>
<CitationSubRef id="c00569" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/16" SectionRef="section-16">S. 16</CitationSubRef>
repealed (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00570" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00571" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2" CitationRef="c00570" SectionRef="section-11-2">ss. 11(2)</CitationSubRef>
, <CitationSubRef id="c00572" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" CitationRef="c00570" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00573" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" CitationRef="c00570" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00574" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef id="c00575" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" CitationRef="c00574" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246771" Type="C">
<Para>
<Text>
Ss. 17-19A amended (15.10.1993) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00577" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00578" CitationRef="c00577" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00579" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
, <CitationSubRef id="c00580" CitationRef="c00579" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246781" Type="C">
<Para>
<Text>
S. 17 excluded (20.10.1995) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00582" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
, <CitationSubRef id="c00583" CitationRef="c00582" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246791" Type="C">
<Para>
<Text>
S. 17(1) explained by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00585" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c00586" CitationRef="c00585" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4" Operative="true" SectionRef="section-6-4">s. 6(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246801" Type="C">
<Para>
<Text>
S. 17(1) amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00588" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
, <CitationSubRef id="c00589" CitationRef="c00588" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" SectionRef="regulation-11">reg. 11</CitationSubRef>
(<Emphasis>c</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246811" Type="C">
<Para>
<Text>
S. 17(1) amended (1.1.1993) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00591" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
, <CitationSubRef id="c00592" CitationRef="c00591" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with <CitationSubRef id="c00593" CitationRef="c00591" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" SectionRef="regulation-12">reg. 12</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246821" Type="F">
<Para>
<Text>
Words inserted (<Emphasis>retrospectively</Emphasis>
) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00594" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, 6(4) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246831" Type="F">
<Para>
<Text>
Words repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00595" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c00596" CitationRef="c00595" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6" SectionRef="section-139-6">s. 139(6)</CitationSubRef>
, <CitationSubRef id="c00597" CitationRef="c00595" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246841" Type="F">
<Para>
<Text>
S. 17(4) repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00599" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c.35, SIF 40:1)</Citation>
, <CitationSubRef id="c00600" CitationRef="c00599" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6" SectionRef="section-139-6">s. 139(6)</CitationSubRef>
, <CitationSubRef id="c00601" CitationRef="c00599" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11246851" Type="F">
<Para>
<Text>
<CitationSubRef id="c00602" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A" SectionRef="section-17A">S. 17A</CitationSubRef>
inserted (24.7.2002 with effect as mentioned in <CitationSubRef id="c00603" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6" CitationRef="c00604" SectionRef="section-5-6">s. 5(6)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00604" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00605" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" CitationRef="c00604" SectionRef="section-5">s. 5</CitationSubRef>
, <CitationSubRef id="c00606" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/4/1" Operative="true" CitationRef="c00604" SectionRef="schedule-2-paragraph-4-1">Sch. 2 para. 4(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247061" Type="F">
<Para>
<Text>
<CitationSubRef id="c00607" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/18" SectionRef="section-18">S. 18</CitationSubRef>
repealed (1.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00608" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00609" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/a" CitationRef="c00608" SectionRef="section-8-1-a">ss. 8(1)(a)</CitationSubRef>
, <CitationSubRef id="c00610" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" CitationRef="c00608" SectionRef="section-205">205</CitationSubRef>
, <CitationSubRef id="c00611" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" CitationRef="c00608" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00612" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
, <CitationSubRef id="c00613" URI="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2" Operative="true" CitationRef="c00612" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247351" Type="C">
<Para>
<Text>
<CitationSubRef id="c00614" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" Type="group" StartSectionRef="section-17" EndSectionRef="section-19A">Ss. 17-19A</CitationSubRef>
amended (15.10.1993) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00615" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00616" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" CitationRef="c00615" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00617" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
, <CitationSubRef id="c00618" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" CitationRef="c00617" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247361" Type="C">
<Para>
<Text>
<CitationSubRef id="c00619" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19" SectionRef="section-19">S. 19</CitationSubRef>
excluded (20.10.1995) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00620" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
, <CitationSubRef id="c00621" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" CitationRef="c00620" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247371" Type="F">
<Para>
<Text>
<CitationSubRef id="c00622" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/a" SectionRef="section-19-1-a">s. 19(1)(a)</CitationSubRef>
repealed (1.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00623" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00624" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b" CitationRef="c00623" SectionRef="section-8-1-b">ss. 8(1)(b)</CitationSubRef>
, <CitationSubRef id="c00625" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" CitationRef="c00623" SectionRef="section-205">205</CitationSubRef>
, <CitationSubRef id="c00626" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" CitationRef="c00623" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00627" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
, <CitationSubRef id="c00628" URI="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2" Operative="true" CitationRef="c00627" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247381" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00629" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1" SectionRef="section-19-1">s. 19(1)</CitationSubRef>
repealed (1.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00630" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00631" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b" CitationRef="c00630" SectionRef="section-8-1-b">ss. 8(1)(b)</CitationSubRef>
, <CitationSubRef id="c00632" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" CitationRef="c00630" SectionRef="section-205">205</CitationSubRef>
, <CitationSubRef id="c00633" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" CitationRef="c00630" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
: <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00634" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
,art. 2 ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247391" Type="C">
<Para>
<Text>
<CitationSubRef id="c00635" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
modified (26.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00636" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
, <CitationSubRef id="c00637" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/b/2/c" Operative="true" CitationRef="c00636" SectionRef="regulation-3-1-b-2-c">reg. 3(1)(b)(2)(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247401" Type="C">
<Para>
<Text>
<CitationSubRef id="c00638" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00639" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
, <CitationSubRef id="c00640" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00639" SectionRef="regulation-11">reg. 11</CitationSubRef>
(<Emphasis>c</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247411" Type="C">
<Para>
<Text>
<CitationSubRef id="c00641" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
explained by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00642" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c00643" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4" Operative="true" CitationRef="c00642" SectionRef="section-6-4">s. 6(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247421" Type="C">
<Para>
<Text>
<CitationSubRef id="c00644" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
amended (1.1.1993) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00645" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
, <CitationSubRef id="c00646" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00645" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with <CitationSubRef id="c00647" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00645" SectionRef="regulation-12">reg. 12</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247431" Type="F">
<Para>
<Text>
Words repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00648" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c00649" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" CitationRef="c00648" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247441" Type="F">
<Para>
<Text>
Words inserted (<Emphasis>retrospectively</Emphasis>
) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00650" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c00651" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4" Operative="true" CitationRef="c00650" SectionRef="section-6-4">s. 6(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247451" Type="F">
<Para>
<Text>
<CitationSubRef id="c00652" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/4/5" SectionRef="section-19-4-5">S. 19(4)(5)</CitationSubRef>
repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00653" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c00654" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" CitationRef="c00653" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247461" Type="F">
<Para>
<Text>
<CitationSubRef id="c00655" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/6" SectionRef="section-19-6">S. 19(6)</CitationSubRef>
repealed (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00656" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00657" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" CitationRef="c00656" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
, <CitationSubRef id="c00658" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" CitationRef="c00656" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00659" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" CitationRef="c00656" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00660" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef id="c00661" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" CitationRef="c00660" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247471" Type="F">
<Para>
<Text>
<CitationSubRef id="c00662" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" SectionRef="section-19A">S. 19A</CitationSubRef>
inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00663" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c.35, SIF 40:1)</Citation>
, <CitationSubRef id="c00664" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/2/5" Operative="true" CitationRef="c00663" SectionRef="section-5-2-5">s. 5(2)(5)</CitationSubRef>
(in relation to oil used on or after 1.9.1981) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247481" Type="C">
<Para>
<Text>
<CitationSubRef id="c00665" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" Type="group" StartSectionRef="section-17" EndSectionRef="section-19A">Ss. 17-19A</CitationSubRef>
amended (15.10.1993) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00666" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00667" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" CitationRef="c00666" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00668" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
, <CitationSubRef id="c00669" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" CitationRef="c00668" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247491" Type="C">
<Para>
<Text>
<CitationSubRef id="c00670" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1" SectionRef="section-19A-1">S. 19A(1)</CitationSubRef>
amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00671" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
, <CitationSubRef id="c00672" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00671" SectionRef="regulation-11">reg. 11</CitationSubRef>
(<Emphasis>c</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247501" Type="C">
<Para>
<Text>
<CitationSubRef id="c00673" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1" SectionRef="section-19A-1">S. 19A(1)</CitationSubRef>
amended (1.1.1993) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00674" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
, <CitationSubRef id="c00675" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00674" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with <CitationSubRef id="c00676" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00674" SectionRef="regulation-12">reg. 12</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247551" Type="F">
<Para>
<Text>
S. 20 substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00678" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
, <CitationSubRef id="c00679" CitationRef="c00678" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7" SectionRef="section-7">s. 7</CitationSubRef>
, <CitationSubRef id="c00680" CitationRef="c00678" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/1" Operative="true" SectionRef="schedule-4-paragraph-1">Sch. 4 para. 1</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247561" Type="C">
<Para>
<Text>
S. 20 excluded (20.10.1995) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00682" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
, <CitationSubRef id="c00683" CitationRef="c00682" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247571" Type="C">
<Para>
<Text>
S. 20(1) amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00685" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
, <CitationSubRef id="c00686" CitationRef="c00685" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" SectionRef="regulation-11">reg. 11</CitationSubRef>
(<Emphasis>c</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247581" Type="C">
<Para>
<Text>
S. 20(1) amended (1.1.1993) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00688" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
, <CitationSubRef id="c00689" CitationRef="c00688" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with <CitationSubRef id="c00690" CitationRef="c00688" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" SectionRef="regulation-12">reg. 12</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247591" Type="C">
<Para>
<Text>
S. 20(1)(a)(3)(a) modified (26.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00692" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
, <CitationSubRef id="c00693" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/2/d" Operative="true" SectionRef="regulation-3-2-d">reg. 3(2)(d)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247611" Type="F">
<Para>
<Text>
S. 20(4) inserted (15.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00695" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00696" CitationRef="c00695" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/2" Operative="true" SectionRef="section-6-2">s. 6(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00697" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
, <CitationSubRef id="c00698" CitationRef="c00697" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247641" Type="F">
<Para>
<Text>
<CitationSubRef id="c00699" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A" SectionRef="section-20A">Ss. 20A</CitationSubRef>
, <CitationSubRef id="c00700" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA" SectionRef="section-20AA">20AA</CitationSubRef>
inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00701" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
, <CitationSubRef id="c00702" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2" CitationRef="c00701" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
, <CitationSubRef id="c00703" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2" Operative="true" CitationRef="c00701" SectionRef="schedule-4-paragraph-2">Sch. 4 para. 2</CitationSubRef>
and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00704" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
, <CitationSubRef id="c00705" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1" Operative="true" CitationRef="c00704" SectionRef="section-2-1">s. 2(1)</CitationSubRef>
respectively ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247691" Type="F">
<Para>
<Text>
Ss. 20AAA, 20AAB inserted (15.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00708" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00709" CitationRef="c00708" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3" Operative="true" SectionRef="section-6-3">s. 6(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00710" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
, <CitationSubRef id="c00711" CitationRef="c00710" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247801" Type="F">
<Para>
<Text>
Ss. 20AAA, 20AAB inserted (15.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00727" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00728" CitationRef="c00727" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3" Operative="true" SectionRef="section-6-3">s. 6(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00729" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
, <CitationSubRef id="c00730" CitationRef="c00729" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247821" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00736" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247831" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00737" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247911" Type="F">
<Para>
<Text>
<CitationSubRef id="c00738" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A" SectionRef="section-20A">Ss. 20A</CitationSubRef>
and 20AA inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00739" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
, <CitationSubRef id="c00740" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2" CitationRef="c00739" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
, <CitationSubRef id="c00741" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2" Operative="true" CitationRef="c00739" SectionRef="schedule-4-paragraph-2">Sch. 4 para. 2</CitationSubRef>
and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00742" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
, <CitationSubRef id="c00743" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1" Operative="true" CitationRef="c00742" SectionRef="section-2-1">s. 2(1)</CitationSubRef>
respectively ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247921" Type="F">
<Para>
<Text>
Words in s. 20AA(1)(a) repealed (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00745" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00746" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
, <CitationSubRef id="c00747" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00748" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00749" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef id="c00750" CitationRef="c00749" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247931" Type="F">
<Para>
<Text>
Words in s. 20AA(2)(a) inserted (28.7.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00752" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00753" CitationRef="c00752" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/a" Operative="true" SectionRef="section-10-3-a">s. 10(3)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247941" Type="F">
<Para>
<Text>
S. 20AA(ga) inserted (28.7.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00755" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00756" CitationRef="c00755" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/b" Operative="true" SectionRef="section-10-3-b">s. 10(3)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247951" Type="F">
<Para>
<Text>
S. 20AA(4)(a) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00758" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00759" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00760" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/54" Operative="true" SectionRef="schedule-4-part-III-paragraph-54">Sch. 4 Pt. III para. 54</CitationSubRef>
(with <CitationSubRef id="c00761" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00762" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00763" CitationRef="c00762" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12390061" Type="F">
<Para>
<Text>
S. 20AB inserted (11.5.2001) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00765" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c00766" CitationRef="c00765" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/1" Operative="true" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11247631" Type="F">
<Para>
<Text>
Ss. 20A, 20AA inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00769" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
, <CitationSubRef id="c00770" CitationRef="c00769" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
, <CitationSubRef id="c00771" CitationRef="c00769" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2" Operative="true" SectionRef="schedule-4-paragraph-2">Sch. 4 para. 2</CitationSubRef>
and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00772" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
, <CitationSubRef id="c00773" CitationRef="c00772" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1" Operative="true" SectionRef="section-2-1">s. 2(1)</CitationSubRef>
respectively ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248001" Type="C">
<Para>
<Text>
S. 21(1)(a)(2) modified (26.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00775" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
, <CitationSubRef id="c00776" CitationRef="c00775" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/c" Operative="true" SectionRef="regulation-3-1-c">reg. 3(1)(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248011" Type="F">
<Para>
<Text>
S. 21(1)(b) repealed (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00778" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00779" CitationRef="c00778" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
, <CitationSubRef id="c00780" CitationRef="c00778" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00781" CitationRef="c00778" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00782" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef id="c00783" CitationRef="c00782" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248031" Type="F">
<Para>
<Text>
Words in s. 21(3) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00785" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00786" CitationRef="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00787" CitationRef="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/55/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-55-a">Sch. 4 Pt. III para. 55(a)</CitationSubRef>
(with <CitationSubRef id="c00788" CitationRef="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2670" id="c00789" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2670">S.I. 1994/2670</Citation>
, <CitationSubRef id="c00790" CitationRef="c00789" URI="http://www.legislation.gov.uk/id/uksi/1994/2670/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248041" Type="F">
<Para>
<Text>
Words in s. 21(3) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00792" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00793" CitationRef="c00792" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00794" CitationRef="c00792" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/55/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-55-b">Sch. 4 Pt. III para. 55(b)</CitationSubRef>
(with s. 19(3); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00795" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00796" CitationRef="c00795" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248121" Type="F">
<Para>
<Text>
Words in s. 22(1) substituted (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00798" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00799" CitationRef="c00798" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/3/5" Operative="true" SectionRef="section-11-3-5">s. 11(3)(5)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00800" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef id="c00801" CitationRef="c00800" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248131" Type="F">
<Para>
<Text>
Words in s. 22(1) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00803" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00804" CitationRef="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00805" CitationRef="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/1/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-56-1-a-b">Sch. 4 Pt. III para. 56(1)(a)(b)</CitationSubRef>
(with <CitationSubRef id="c00806" CitationRef="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00807" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00808" CitationRef="c00807" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248141" Type="F">
<Para>
<Text>
S. 22(1AA) inserted (24.7.2002 with application as mentioned in <CitationSubRef id="c00810" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b" SectionRef="section-5-8-b">s. 5(8)(b)</CitationSubRef>
of the amending Act)) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00811" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00812" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
, <CitationSubRef id="c00813" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
, <CitationSubRef id="c00814" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/paragraph/5/7" SectionRef="paragraph-5-7">para.5(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248151" Type="F">
<Para>
<Text>
S. 22(1A) inserted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00816" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00817" CitationRef="c00816" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00818" CitationRef="c00816" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/2" Operative="true" SectionRef="schedule-4-part-III-paragraph-56-2">Sch. 4 Pt. III para. 56(2)</CitationSubRef>
(with <CitationSubRef id="c00819" CitationRef="c00816" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00820" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00821" CitationRef="c00820" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248211" Type="C">
<Para>
<Text>
S. 23 restricted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00828" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00829" CitationRef="c00828" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00830" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00831" CitationRef="c00830" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00832" CitationRef="c00830" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00833" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00834" CitationRef="c00833" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248221" Type="F">
<Para>
<Text>
Words in s. 23(1) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00836" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00837" CitationRef="c00836" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00838" CitationRef="c00836" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/1/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-57-1-a">Sch. 4 Pt. III para. 57(1)(a)</CitationSubRef>
(with <CitationSubRef id="c00839" CitationRef="c00836" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00840" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00841" CitationRef="c00840" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248231" Type="F">
<Para>
<Text>
Words in s. 23(1) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00843" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00844" CitationRef="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00845" CitationRef="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/1/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-57-1-b">Sch. 4 Pt. III para. 57(1)(b)</CitationSubRef>
(with <CitationSubRef id="c00846" CitationRef="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00847" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00848" CitationRef="c00847" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248241" Type="F">
<Para>
<Text>
S. 23(1A) inserted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00850" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00851" CitationRef="c00850" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00852" CitationRef="c00850" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/2" Operative="true" SectionRef="schedule-4-part-III-paragraph-57-2">Sch. 4 Pt. III para. 57(2)</CitationSubRef>
(with <CitationSubRef id="c00853" CitationRef="c00850" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00854" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00855" CitationRef="c00854" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248251" Type="F">
<Para>
<Text>
S. 23(1B) inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00857" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00858" CitationRef="c00857" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00859" CitationRef="c00857" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/4" Operative="true" SectionRef="schedule-6-paragraph-6-4">Sch. 6 para. 6(4)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00860" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00861" CitationRef="c00860" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248261" Type="F">
<Para>
<Text>
Words in s. 23(2) substituted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00863" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00864" CitationRef="c00863" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00865" CitationRef="c00863" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/5" Operative="true" SectionRef="schedule-6-paragraph-6-5">Sch. 6 para. 6(5)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1305" id="c00866" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1305">S.I. 1994/1305</Citation>
, <CitationSubRef id="c00867" CitationRef="c00866" URI="http://www.legislation.gov.uk/id/uksi/1994/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248271" Type="F">
<Para>
<Text>
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00870" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00871" CitationRef="c00870" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c00872" CitationRef="c00870" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/1" Operative="true" SectionRef="schedule-3-paragraph-1">Sch. 3 para. 1</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3056" id="c00873" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3056">S.I. 2002/3056</Citation>
, <CitationSubRef id="c00874" CitationRef="c00873" URI="http://www.legislation.gov.uk/id/uksi/2002/3056/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248281" Type="C">
<Para>
<Text>
S. 23A(1)(4) excluded (1.1.2003) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3057" id="c00876" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3057">S.I. 2002/3057</Citation>
, <CitationSubRef id="c00877" CitationRef="c00876" URI="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/3/1" Operative="true" SectionRef="regulation-3-1">regs. 3(1)</CitationSubRef>
, <CitationSubRef id="c00878" CitationRef="c00876" URI="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/6/3" SectionRef="regulation-6-3">6(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11248301" Type="F">
<Para>
<Text>
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00881" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00882" CitationRef="c00881" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c00883" CitationRef="c00881" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/1" Operative="true" SectionRef="schedule-3-paragraph-1">Sch. 3 para. 1</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3056" id="c00884" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3056">S.I. 2002/3056</Citation>
, <CitationSubRef id="c00885" CitationRef="c00884" URI="http://www.legislation.gov.uk/id/uksi/2002/3056/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249131" Type="C">
<Para>
<Text>
S. 24 restricted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00887" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00888" CitationRef="c00887" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00889" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00890" CitationRef="c00889" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00891" CitationRef="c00889" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00892" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00893" CitationRef="c00892" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249141" Type="F">
<Para>
<Text>
Words inserted by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00894" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
, <CitationSubRef id="c00895" CitationRef="c00894" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/3" Operative="true" SectionRef="section-4-3">s. 4(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249151" Type="F">
<Para>
<Text>
Words in s. 24(1) inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00897" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00898" CitationRef="c00897" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/7" Operative="true" SectionRef="section-7-7">s. 7(7)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00899" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00900" CitationRef="c00899" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249161" Type="F">
<Para>
<Text>
Words inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/16" id="c00901" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Finance Act 1987">Finance Act 1987 (c. 16, SIF 40:1)</Citation>
, <CitationSubRef id="c00902" CitationRef="c00901" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/1/2/4" Operative="true" SectionRef="section-1-2-4">s. 1(2)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249171" Type="F">
<Para>
<Text>
Words in s. 24(1) inserted (1.10.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00904" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00905" CitationRef="c00904" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/5/a/6" Operative="true" SectionRef="section-5-5-a-6">s. 5(5)(a)(6)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00906" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
, <CitationSubRef id="c00907" CitationRef="c00906" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249181" Type="F">
<Para>
<Text>
Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00908" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c00909" CitationRef="c00908" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/1/2" Operative="true" SectionRef="section-6-1-2">s. 6(1)(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249191" Type="F">
<Para>
<Text>
Words in s. 24(1) repealed (1.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00911" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00912" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8" SectionRef="section-8">ss. 8</CitationSubRef>
, <CitationSubRef id="c00913" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">205</CitationSubRef>
, <CitationSubRef id="c00914" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00915" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
, <CitationSubRef id="c00916" CitationRef="c00915" URI="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249201" Type="F">
<Para>
<Text>
Words in s. 24(1) substituted (29.4.1996) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00918" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00919" CitationRef="c00918" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/7/2" Operative="true" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249211" Type="F">
<Para>
<Text>
S. 24(1) inserted (5.11.2001) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00921" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c00922" CitationRef="c00921" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/2" Operative="true" SectionRef="section-3-2">s. 3(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249221" Type="F">
<Para>
<Text>
Words in s. 24(2) inserted (1.10.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00924" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00925" CitationRef="c00924" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/5/b/6" Operative="true" SectionRef="section-5-5-b-6">s. 5(5)(b)(6)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00926" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
, <CitationSubRef id="c00927" CitationRef="c00926" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249231" Type="F">
<Para>
<Text>
Words in s. 24(2) substituted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00929" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00930" CitationRef="c00929" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c00931" CitationRef="c00929" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/8" Operative="true" SectionRef="schedule-3-paragraph-8">Sch. 3 para. 8</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249241" Type="F">
<Para>
<Text>
Words in s. 24(4) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00933" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00934" CitationRef="c00933" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00935" CitationRef="c00933" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/58/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-58-a">Sch. 4 Pt. III para. 58(a)</CitationSubRef>
(with <CitationSubRef id="c00936" CitationRef="c00933" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00937" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00938" CitationRef="c00937" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249251" Type="F">
<Para>
<Text>
Words in s. 24(4) substituted (1.1.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00940" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
, <CitationSubRef id="c00941" CitationRef="c00940" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00942" CitationRef="c00940" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/58/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-58-b">Sch. 4 Pt. III para. 58(b)</CitationSubRef>
(with <CitationSubRef id="c00943" CitationRef="c00940" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00944" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
, <CitationSubRef id="c00945" CitationRef="c00944" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249261" Type="F">
<Para>
<Text>
Ss. 4A, 4B inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00948" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00949" CitationRef="c00948" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c00950" CitationRef="c00948" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/6" SectionRef="schedule-6-paragraph-6-6">Sch. 6 paras. 6(6)</CitationSubRef>
, <CitationSubRef id="c00951" CitationRef="c00948" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/7" Operative="true" SectionRef="schedule-6-paragraph-7">7</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00952" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c00953" CitationRef="c00952" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249271" Type="F">
<Para>
<Text>
S. 24(4C)(4D) inserted (28.7.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00955" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00956" CitationRef="c00955" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/4" Operative="true" SectionRef="section-10-4">s. 10(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249281" Type="F">
<Para>
<Text>
S. 24AA inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00958" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00959" CitationRef="c00958" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c00960" CitationRef="c00958" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/3" Operative="true" SectionRef="schedule-3-paragraph-3">Sch. 3 para. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11249291" Type="F">
<Para>
<Text>
S. 24A inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00962" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00963" CitationRef="c00962" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/7/1" Operative="true" SectionRef="section-7-1">s. 7(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250881" Type="F">
<Para>
<Text>
Words inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00964" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
, <CitationSubRef id="c00965" CitationRef="c00964" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/4" Operative="true" SectionRef="section-4-4">s. 4(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250891" Type="F">
<Para>
<Text>
S. 27(1): Definition of “bioblend” inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00967" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00968" CitationRef="c00967" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
, <CitationSubRef id="c00969" CitationRef="c00967" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/6" Operative="true" SectionRef="schedule-2-paragraph-6">Sch. 2 para. 6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250901" Type="F">
<Para>
<Text>
S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00971" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00972" CitationRef="c00971" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
, <CitationSubRef id="c00973" CitationRef="c00971" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/6" Operative="true" SectionRef="schedule-2-paragraph-6">Sch. 2 para. 6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250911" Type="F">
<Para>
<Text>
S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00975" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c00976" CitationRef="c00975" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c00977" CitationRef="c00975" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/2" Operative="true" SectionRef="schedule-3-paragraph-4-2">Sch. 3 para. 4(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250921" Type="F">
<Para>
<Text>
S. 27(1): definition of “gas oil” inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00979" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00980" CitationRef="c00979" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/8/a" Operative="true" SectionRef="section-7-8-a">s. 7(8)(a)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00981" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c00982" CitationRef="c00981" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250931" Type="F">
<Para>
<Text>
Definition of “higher octane unleaded petrol” in s. 27(1) repealed (<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00983" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c00984" CitationRef="c00983" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5" SectionRef="section-2-5">ss. 2(5)</CitationSubRef>
, <CitationSubRef id="c00985" CitationRef="c00983" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" SectionRef="section-110">110</CitationSubRef>
, <CitationSubRef id="c00986" CitationRef="c00983" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/1/1" Operative="true" SectionRef="schedule-33-part-1-1">Sch. 33 Pt. 1(1)</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250941" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00987" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250951" Type="F">
<Para>
<Text>
S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00989" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
, <CitationSubRef id="c00990" CitationRef="c00989" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
, <CitationSubRef id="c00991" CitationRef="c00989" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
, <CitationSubRef id="c00992" CitationRef="c00989" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00993" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
, <CitationSubRef id="c00994" CitationRef="c00993" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250971" Type="F">
<Para>
<Text>
Words substituted by <Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00995" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 10(<Emphasis>a</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250981" Type="F">
<Para>
<Text>
Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c00996" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Magistrates' Courts Act 1980">Magistrates' Courts Act 1980 (c. 43, SIF 82)</Citation>
, <CitationSubRef id="c00997" CitationRef="c00996" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154" SectionRef="section-154">s. 154</CitationSubRef>
, <CitationSubRef id="c00998" CitationRef="c00996" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/181" Operative="true" SectionRef="schedule-7-paragraph-181">Sch. 7 para. 181</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11250991" Type="F">
<Para>
<Text>
Words in s. 27(1) substituted (1.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c01000" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
, <CitationSubRef id="c01001" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" SectionRef="section-5">ss. 5</CitationSubRef>
, <CitationSubRef id="c01002" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" SectionRef="section-7-2">7(2)</CitationSubRef>
, <CitationSubRef id="c01003" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/21" Operative="true" SectionRef="schedule-4-paragraph-21">Sch. 4 para. 21</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251001" Type="F">
<Para>
<Text>
In the definition of “the prescribed sum” paragraph (c) inserted by <Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01004" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 10(<Emphasis>b</Emphasis>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251011" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01006" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c01007" CitationRef="c01006" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c01008" CitationRef="c01006" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/9" Operative="true" SectionRef="schedule-3-paragraph-9">Sch. 3 para. 9</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251021" Type="F">
<Para>
<Text>
Word inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/16" id="c01009" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Finance Act 1987">Finance Act 1987 (c. 16, SIF 40:1)</Citation>
, <CitationSubRef id="c01010" CitationRef="c01009" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/1/3/4" Operative="true" SectionRef="section-1-3-4">s. 1(3)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251031" Type="F">
<Para>
<Text>
S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01012" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c01013" CitationRef="c01012" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/3" Operative="true" SectionRef="section-3-3">s. 3(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251041" Type="F">
<Para>
<Text>
Definition substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01014" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c01015" CitationRef="c01014" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251051" Type="F">
<Para>
<Text>
Word in s. 27(1) repealed (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01017" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c01018" CitationRef="c01017" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">s. 113</CitationSubRef>
, <CitationSubRef id="c01019" CitationRef="c01017" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/I" Operative="true" SectionRef="schedule-18-part-I">Sch. 18 Pt. I</CitationSubRef>
Note; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01020" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c01021" CitationRef="c01020" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251061" Type="F">
<Para>
<Text>
Words in s. 27(1) substituted (1.7.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01023" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01024" CitationRef="c01023" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/8/1/3" Operative="true" SectionRef="section-8-1-3">s. 8(1)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251071" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01026" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c01027" CitationRef="c01026" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/8/b" Operative="true" SectionRef="section-7-8-b">s. 7(8)(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01028" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
, <CitationSubRef id="c01029" CitationRef="c01028" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251081" Type="F">
<Para>
<Text>
Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c01030" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c01031" CitationRef="c01030" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/5" Operative="true" SectionRef="section-5-5">s. 5(5)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2674" id="c01032" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2674">S.I. 2000/2674</Citation>
, <CitationSubRef id="c01033" CitationRef="c01032" URI="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251101" Type="F">
<Para>
<Text>
S. 27(1A) inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01035" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, <CitationSubRef id="c01036" CitationRef="c01035" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251111" Type="F">
<Para>
<Text>
Word inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c01037" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
, <CitationSubRef id="c01038" CitationRef="c01037" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7" SectionRef="section-7">s. 7</CitationSubRef>
, <CitationSubRef id="c01039" CitationRef="c01037" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/3" Operative="true" SectionRef="schedule-4-paragraph-3">Sch. 4 para.3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251121" Type="F">
<Para>
<Text>
S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01041" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c01042" CitationRef="c01041" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c01043" CitationRef="c01041" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/3" Operative="true" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251131" Type="F">
<Para>
<Text>
Words in s. 27(3) Table inserted (1.6.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01045" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c01046" CitationRef="c01045" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
, <CitationSubRef id="c01047" CitationRef="c01045" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/7" Operative="true" SectionRef="schedule-6-paragraph-6-7">Sch. 6 para. 6(7)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01048" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
, <CitationSubRef id="c01049" CitationRef="c01048" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251141" Type="F">
<Para>
<Text>
S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01051" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
, <CitationSubRef id="c01052" CitationRef="c01051" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
, <CitationSubRef id="c01053" CitationRef="c01051" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/3" Operative="true" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251151" Type="F">
<Para>
<Text>
Words in s. 27(3) repealed (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01055" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01056" CitationRef="c01055" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">s. 162</CitationSubRef>
, <CitationSubRef id="c01057" CitationRef="c01055" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/I" Operative="true" SectionRef="schedule-29-part-I">Sch. 29 Pt. I</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251161" Type="C">
<Para>
<Text>The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</Text>
...</Para>
...</Commentary>
<Commentary id="c11251181" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/12" id="c01058" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="12">1971 c. 12</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251191" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/45" id="c01059" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="45">1975 c. 45</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251211" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/1977/1866" id="c01060" Class="UnitedKingdomStatutoryInstrument" Year="1977" Number="1866">S.I. 1977/1866</Citation>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c11251221" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/30" id="c01061" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="30">1978 c. 30</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="key-5aee8146c5085a898b2f6627c532fc92" Type="F">
<Para>
<Text>
S. 20AAB(1) substituted for s. 20AAB(1)(2) (with effect in accordance with s. 9(4) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzj3ccg2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cpzj3ccg2-00009" CitationRef="cpzj3ccg2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/9/2/a" SectionRef="section-9-2-a" Operative="true">s. 9(2)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-0113839d45090ed19c961da138643417" Type="F">
<Para>
<Text>
Words in s. 20AAB(3) repealed (with effect in accordance with s. 9(4) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzj3ccg2-00017" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cpzj3ccg2-00018" CitationRef="cpzj3ccg2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/9/2/b" SectionRef="section-9-2-b">s. 9(2)(b)</CitationSubRef>
, <CitationSubRef id="cpzj3ccg2-00019" CitationRef="cpzj3ccg2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/1/1" SectionRef="schedule-42-part-1-1" Operative="true">Sch. 42 Pt. 1(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-18174a5773b3987f3ebb62d94f6574d8" Type="F">
<Para>
<Text>
S. 2A(1C) inserted (22.7.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzjb74m2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cpzjb74m2-00008" CitationRef="cpzjb74m2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/8" SectionRef="section-8" Operative="true">s. 8</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-7703bed3b461b736e5c21d3c608f3797" Type="F">
<Para>
<Text>
S. 6A(2)(b) substituted (with effect in accordance with s. 12(2) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzjewfp2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef CitationRef="cpzjewfp2-00008" id="cpzjewfp2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/12/1" SectionRef="section-12-1" Operative="true">s. 12(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b" Type="F">
<Para>
<Text>
S. 23C inserted (22.7.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq27y83p2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq27y83p2-00026" CitationRef="cq27y83p2-00025" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/13" SectionRef="section-13" Operative="true">s. 13</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-e4fef6e747a62ac691088d211d7acc65" Type="F">
<Para>
<Text>
S. 20AAA substituted (with effect in accordance with s. 9(4)(5) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq282l352-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq282l352-00009" CitationRef="cq282l352-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/9/1" SectionRef="section-9-1" Operative="true">s. 9(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-35da957ce6bbd533d306cc24f6d664db" Type="F">
<Para>
<Text>
Word in s. 6AA(2) repealed (with effect in accordance with s. 11(2) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq28bltf2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef CitationRef="cq28bltf2-00007" id="cq28bltf2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/1/1" SectionRef="schedule-42-part-1-1" Operative="true">Sch. 42 Pt. 1(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-edd41d4c6eafe0c9b99a07e6b5862955" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-15-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" id="cq28i6wi2-00246">S. 15(1)</CitationSubRef>
modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00247">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00247" id="cq28i6wi2-00248">regs. 1(1)</CitationSubRef>
, <CitationSubRef SectionRef="regulation-3-1-a" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/a" CitationRef="cq28i6wi2-00247" Operative="true" id="cq28i6wi2-00249">3(1)(a)</CitationSubRef>
, <CitationSubRef SectionRef="regulation-3-3" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/3" CitationRef="cq28i6wi2-00247" id="cq28i6wi2-00250">(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-0d06fd33d928a2d85420e5082058ea4c" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-19-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" id="cq28i6wi2-00256">S. 19(3)</CitationSubRef>
modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00257">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00257" id="cq28i6wi2-00258">regs. 1(1)</CitationSubRef>
, <CitationSubRef SectionRef="regulation-3-1-b" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/b" CitationRef="cq28i6wi2-00257" Operative="true" id="cq28i6wi2-00259">3(1)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-13618f169853a8ec162c7131fa924255" Type="C">
<Para>
<Text>
S. 20AA(1)(a) modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00267" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef id="cq28i6wi2-00268" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
, <CitationSubRef id="cq28i6wi2-00269" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/c" SectionRef="regulation-3-1-c" Operative="true">3(1)(c)</CitationSubRef>
, <CitationSubRef id="cq28i6wi2-00270" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/3" SectionRef="regulation-3-3">(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-5b965658981934681bdf4ba9cab5e140" Type="C">
<Para>
<Text>
S. 21(2) modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00277" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef id="cq28i6wi2-00278" CitationRef="cq28i6wi2-00277" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
, <CitationSubRef id="cq28i6wi2-00279" CitationRef="cq28i6wi2-00277" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/d" SectionRef="regulation-3-1-d" Operative="true">3(1)(d)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-36190453a289a0b9182bcb25859dcbe7" Type="C">
<Para>
<Text>
S. 3 modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00322" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef id="cq28i6wi2-00323" CitationRef="cq28i6wi2-00322" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
, <CitationSubRef id="cq28i6wi2-00324" CitationRef="cq28i6wi2-00322" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/a" SectionRef="regulation-3-2-a" Operative="true">3(2)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-e6fe3c3d66966e4bd96f34909bd31979" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-15-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" id="cq28i6wi2-00330">S. 15(1)</CitationSubRef>
modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00331">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00331" id="cq28i6wi2-00332">regs. 1(1)</CitationSubRef>
, <CitationSubRef SectionRef="regulation-3-2-b" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/b" CitationRef="cq28i6wi2-00331" Operative="true" id="cq28i6wi2-00333">3(2)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-eb8b411798ec541f52022538094b403c" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-19-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" id="cq28i6wi2-00339">S. 19(3)</CitationSubRef>
modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00340">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00340" id="cq28i6wi2-00341">regs. 1(1)</CitationSubRef>
, <CitationSubRef SectionRef="regulation-3-2-c" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/c" CitationRef="cq28i6wi2-00340" Operative="true" id="cq28i6wi2-00342">3(2)(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-e960adc2a94020f371f9f2deb1741a98" Type="C">
<Para>
<Text>
S. 20(1)(a)(3)(a) modified (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00349" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
, <CitationSubRef id="cq28i6wi2-00350" CitationRef="cq28i6wi2-00349" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
, <CitationSubRef id="cq28i6wi2-00351" CitationRef="cq28i6wi2-00349" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/d" SectionRef="regulation-3-2-d" Operative="true">3(2)(d)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-abd0e25ad05499017ed300c95cfb5102" Type="F">
<Para>
<Text>
S. 6(1A)(aa) inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2acqv82-00017" CitationRef="cq2acqv82-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/a" SectionRef="section-7-5-a" Operative="true">s. 7(5)(a)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00018" CitationRef="cq2acqv82-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-64ae3665137d79205ed8853de3101f09" Type="F">
<Para>
<Text>
S. 6(1A)(ca) inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00025" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2acqv82-00026" CitationRef="cq2acqv82-00025" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/c" SectionRef="section-7-5-c" Operative="true">s. 7(5)(c)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00027" CitationRef="cq2acqv82-00025" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-5dd7155ca9d82626587dc86904569332" Type="F">
<Para>
<Text>
Words in s. 6(1A)(b) inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00043" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2acqv82-00044" CitationRef="cq2acqv82-00043" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/b" SectionRef="section-7-5-b" Operative="true">s. 7(5)(b)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00045" CitationRef="cq2acqv82-00043" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-adb2d26de2718eadebd7e241cebea71b" Type="F">
<Para>
<Text>
Words in s. 6(1A)(d) inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00070" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2acqv82-00071" CitationRef="cq2acqv82-00070" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/d" SectionRef="section-7-5-d" Operative="true">s. 7(5)(d)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00072" CitationRef="cq2acqv82-00070" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-388e322bb1db201c4746d3885ccdeefb" Type="F">
<Para>
<Text>
S. 1(3A)-(3C) substituted for s. 1(3A)(3B) (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2cie3t2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2cie3t2-00009" CitationRef="cq2cie3t2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/1" SectionRef="section-7-1" Operative="true">s. 7(1)</CitationSubRef>
<CitationSubRef id="cq2cie3t2-00010" CitationRef="cq2cie3t2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-1ad0bce851f31cd7554b051baf892ae6" Type="F">
<Para>
<Text>
S. 1(6)(7) substituted for s. 1(6) (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2cie3t2-00019" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2cie3t2-00020" CitationRef="cq2cie3t2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/2" SectionRef="section-7-2" Operative="true">s. 7(2)</CitationSubRef>
<CitationSubRef id="cq2cie3t2-00021" CitationRef="cq2cie3t2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-8b40ae0c2237015472df17fdeadf5557" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2cie3t2-00028" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2cie3t2-00029" CitationRef="cq2cie3t2-00028" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/3" SectionRef="section-7-3" Operative="true">s. 7(3)</CitationSubRef>
<CitationSubRef id="cq2cie3t2-00030" CitationRef="cq2cie3t2-00028" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-6be783ea51cfed83c652a5ee72e362cc" Type="F">
<Para>
<Text>
S. 5(2) added (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2csb1o2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2csb1o2-00008" CitationRef="cq2csb1o2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/1" SectionRef="section-6-1" Operative="true">s. 6(1)</CitationSubRef>
<CitationSubRef id="cq2csb1o2-00009" CitationRef="cq2csb1o2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-b275e5c27e1cbdb84909e79fd540115f" Type="F">
<Para>
<Text>
S. 5 renumbered as s. 5(1) (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2csb1o2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq2csb1o2-00017" CitationRef="cq2csb1o2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/1" SectionRef="section-6-1" Operative="true">s. 6(1)</CitationSubRef>
<CitationSubRef id="cq2csb1o2-00018" CitationRef="cq2csb1o2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-325c1ccaf3adf0ca8e783e7c34593ec7" Type="F">
<Para>
<Text>
Words in s. 13A(1) inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3uoq2d2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3uoq2d2-00017" CitationRef="cq3uoq2d2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/7" SectionRef="section-7-7" Operative="true">s. 7(7)</CitationSubRef>
<CitationSubRef id="cq3uoq2d2-00018" CitationRef="cq3uoq2d2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-cf3373a85ac4e59f628a296c70fe2c51" Type="F">
<Para>
<Text>
Words in s. 27 inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3v05x62-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3v05x62-00008" CitationRef="cq3v05x62-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/8/a" SectionRef="section-7-8-a" Operative="true">s. 7(8)(a)</CitationSubRef>
<CitationSubRef id="cq3v05x62-00009" CitationRef="cq3v05x62-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-399c49be14bc64ac5c93dbb48a2c05ef" Type="F">
<Para>
<Text>
Words in s. 27 substituted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3v05x62-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3v05x62-00017" CitationRef="cq3v05x62-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/8/b" SectionRef="section-7-8-b" Operative="true">s. 7(8)(b)</CitationSubRef>
<CitationSubRef id="cq3v05x62-00018" CitationRef="cq3v05x62-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-abd7e1975e72e927edd8e92e48420aab" Type="F">
<Para>
<Text>
S. 2A(1) substituted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3vee902-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3vee902-00009" CitationRef="cq3vee902-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/4" SectionRef="section-7-4" Operative="true">s. 7(4)</CitationSubRef>
<CitationSubRef id="cq3vee902-00010" CitationRef="cq3vee902-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-e5cb4cb49194a519fa19c0d6af0b73bf" Type="F">
<Para>
<Text>
S. 8(3) substituted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3vl1ch2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef CitationRef="cq3vl1ch2-00008" id="cq3vl1ch2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/2" SectionRef="section-6-2" Operative="true">s. 6(2)</CitationSubRef>
<CitationSubRef CitationRef="cq3vl1ch2-00008" id="cq3vl1ch2-00010" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-8dc48c63536781bca1323de963430f40" Type="F">
<Para>
<Text>
Words in s. 13AA(6) inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3vxupo2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3vxupo2-00008" CitationRef="cq3vxupo2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/6" SectionRef="section-7-6" Operative="true">s. 7(6)</CitationSubRef>
<CitationSubRef id="cq3vxupo2-00009" CitationRef="cq3vxupo2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-75886bd6c324082f1b688d5ad8b26c6e" Type="F">
<Para>
<Text>
S. 21(2A) inserted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3w7e242-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3w7e242-00008" CitationRef="cq3w7e242-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/3" SectionRef="section-6-3" Operative="true">s. 6(3)</CitationSubRef>
<CitationSubRef id="cq3w7e242-00009" CitationRef="cq3w7e242-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-9592a68301ce53f3e87283fd39e9290a" Type="F">
<Para>
<Text>
Ss. 6AD-6AF inserted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wf88o2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef CitationRef="cq3wf88o2-00016" id="cq3wf88o2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/3" SectionRef="section-10-3" Operative="true">s. 10(3)</CitationSubRef>
<CitationSubRef CitationRef="cq3wf88o2-00016" id="cq3wf88o2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
(with <CitationSubRef CitationRef="cq3wf88o2-00016" id="cq3wf88o2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/11" SectionRef="section-10-11">s. 10(11)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="key-0ebaded4329c0d1c9de4f5d235c0d40c" Type="F">
<Para>
<Text>
<CitationSubRef id="cq3wkkml2-00006" SectionRef="section-2AB" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB">S. 2AB</CitationSubRef>
inserted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wkkml2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3wkkml2-00008" CitationRef="cq3wkkml2-00007" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/1" Operative="true">s. 10(1)</CitationSubRef>
<CitationSubRef id="cq3wkkml2-00009" CitationRef="cq3wkkml2-00007" SectionRef="section-10-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae" Type="F">
<Para>
<Text>
S. 22(1AB) inserted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wnb722-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3wnb722-00008" CitationRef="cq3wnb722-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8/a" SectionRef="section-10-8-a" Operative="true">s. 10(8)(a)</CitationSubRef>
<CitationSubRef id="cq3wnb722-00009" CitationRef="cq3wnb722-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-5ca3573b67fba1860506b0365c496443" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="cq3wnb722-00015" SectionRef="section-22-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1A">s. 22(1A)</CitationSubRef>
substituted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wnb722-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3wnb722-00017" CitationRef="cq3wnb722-00016" SectionRef="section-10-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8/b" Operative="true">s. 10(8)(b)</CitationSubRef>
<CitationSubRef id="cq3wnb722-00018" CitationRef="cq3wnb722-00016" SectionRef="section-10-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-5fa962ced9ff8a00ac318e2053730835" Type="F">
<Para>
<Text>
<CitationSubRef id="cq3wzmbm2-00006" SectionRef="section-2A-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1B">S. 2A(1B)</CitationSubRef>
inserted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wzmbm2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3wzmbm2-00008" CitationRef="cq3wzmbm2-00007" SectionRef="section-10-2" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/2" Operative="true">s. 10(2)</CitationSubRef>
<CitationSubRef id="cq3wzmbm2-00009" CitationRef="cq3wzmbm2-00007" SectionRef="section-10-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-e535982e1eda4ccdc52c7885d0fcbc06" Type="F">
<Para>
<Text>
Words in s. 6A(1) substituted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3x1ni42-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef CitationRef="cq3x1ni42-00007" id="cq3x1ni42-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/4" SectionRef="section-10-4" Operative="true">s. 10(4)</CitationSubRef>
<CitationSubRef CitationRef="cq3x1ni42-00007" id="cq3x1ni42-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-9634b03a7c5f4214258ecf7eb72d27f7" Type="F">
<Para>
<Text>
S. 6AA(2)(c) added (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3xjvkc2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef CitationRef="cq3xjvkc2-00007" id="cq3xjvkc2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/11/1" SectionRef="section-11-1" Operative="true">s. 11(1)</CitationSubRef>
<CitationSubRef CitationRef="cq3xjvkc2-00007" id="cq3xjvkc2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/11/2" SectionRef="section-11-2">(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-8d30dd94f265aa304c7c451dd1779e29" Type="F">
<Para>
<Text>
S. 13AA(7) added (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3y2hi82-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3y2hi82-00008" CitationRef="cq3y2hi82-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/6" SectionRef="section-10-6" Operative="true">s. 10(6)</CitationSubRef>
<CitationSubRef id="cq3y2hi82-00009" CitationRef="cq3y2hi82-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-3e2d7a68077f39ffe7e767c314c74bef" Type="F">
<Para>
<Text>
S. 14(1A) inserted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3y4j6k2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3y4j6k2-00008" CitationRef="cq3y4j6k2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/7" SectionRef="section-10-7" Operative="true">s. 10(7)</CitationSubRef>
<CitationSubRef id="cq3y4j6k2-00009" CitationRef="cq3y4j6k2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-1178275bcd0e813e90ae9bb00f8bf487" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (1.1.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3y67gk2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="cq3y67gk2-00008" CitationRef="cq3y67gk2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/9" SectionRef="section-10-9" Operative="true">s. 10(9)</CitationSubRef>
<CitationSubRef id="cq3y67gk2-00009" CitationRef="cq3y67gk2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-9143c5b502fe10a27029895baab245a3" Type="F">
<Para>
<Text>
Words in s. 6(3) substituted (7.4.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq3yryq92-00061" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq3yryq92-00062" CitationRef="cq3yryq92-00061" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/3" SectionRef="section-4-3" Operative="true">s. 4(3)</CitationSubRef>
<CitationSubRef id="cq3yryq92-00063" CitationRef="cq3yryq92-00061" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/12" SectionRef="section-4-12">(12)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-5e226c2ae095d2cdfb2524ffb3c830f8" Type="F">
<Para>
<Text>
Words in s. 13AA(1) substituted (7.4.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq419uu12-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq419uu12-00008" CitationRef="cq419uu12-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/8" SectionRef="section-4-8" Operative="true">s. 4(8)</CitationSubRef>
<CitationSubRef id="cq419uu12-00009" CitationRef="cq419uu12-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/12" SectionRef="section-4-12">(12)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-eaa9cadf79ba0e9d923d762970998e3c" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq41z88i2-00006" SectionRef="section-6AD-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/3">s. 6AD(3)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq41z88i2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq41z88i2-00008" CitationRef="cq41z88i2-00007" SectionRef="section-5-4" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/4" Operative="true">s. 5(4)</CitationSubRef>
<CitationSubRef id="cq41z88i2-00009" CitationRef="cq41z88i2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-cb52ec498fea563460b0c014aa6de234" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq54ffwu2-00006" SectionRef="section-6-1A-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/a">s. 6(1A)(a)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq54ffwu2-00008" CitationRef="cq54ffwu2-00007" SectionRef="section-5-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/a" Operative="true">s. 5(2)(a)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00009" CitationRef="cq54ffwu2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-485e25a174186f51b88a4d5ee3cf5dbb" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq54ffwu2-00015" SectionRef="section-6-1A-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/b">s. 6(1A)(b)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq54ffwu2-00017" CitationRef="cq54ffwu2-00016" SectionRef="section-5-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/c" Operative="true">s. 5(2)(c)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00018" CitationRef="cq54ffwu2-00016" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-54e676f5dad0c76f9fecf62a8b9c21f7" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq54ffwu2-00024" SectionRef="section-6-1A-c" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/c">s. 6(1A)(c)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq54ffwu2-00026" CitationRef="cq54ffwu2-00025" SectionRef="section-5-2-d" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/d" Operative="true">s. 5(2)(d)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00027" CitationRef="cq54ffwu2-00025" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-c34cf21bcdf8e033877a1cedd504ede2" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq54ffwu2-00033" SectionRef="section-6-1A-d" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/d">s. 6(1A)(d)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00034" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq54ffwu2-00035" CitationRef="cq54ffwu2-00034" SectionRef="section-5-2-f" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/f" Operative="true">s. 5(2)(f)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00036" CitationRef="cq54ffwu2-00034" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-ceb8571e8f3866f62715f7400fda0922" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq54ffwu2-00042" SectionRef="section-6-1A-aa" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/aa">s. 6(1A)(aa)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00043" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq54ffwu2-00044" CitationRef="cq54ffwu2-00043" SectionRef="section-5-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/b" Operative="true">s. 5(2)(b)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00045" CitationRef="cq54ffwu2-00043" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-a8f9eece8ac33b589763e56bdb5a36d4" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq54ffwu2-00051" SectionRef="section-6-1A-ca" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/ca">s. 6(1A)(ca)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00052" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq54ffwu2-00053" CitationRef="cq54ffwu2-00052" SectionRef="section-5-2-e" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/e" Operative="true">s. 5(2)(e)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00054" CitationRef="cq54ffwu2-00052" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-403a287ddf1925bef04ab7fdab5ad697" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq563wui2-00006" SectionRef="section-6AA-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/3">s. 6AA(3)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq563wui2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq563wui2-00008" CitationRef="cq563wui2-00007" SectionRef="section-5-3" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/3" Operative="true">s. 5(3)</CitationSubRef>
<CitationSubRef id="cq563wui2-00009" CitationRef="cq563wui2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-1ac6b19d5965ef374d283f56339c8e56" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq568ik52-00006" SectionRef="section-8-3-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3/a">s. 8(3)(a)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq568ik52-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq568ik52-00008" CitationRef="cq568ik52-00007" SectionRef="section-5-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/5/a" Operative="true">s. 5(5)(a)</CitationSubRef>
<CitationSubRef id="cq568ik52-00009" CitationRef="cq568ik52-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-84741bc38e9dfadcc794594c3b1d85e6" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq568ik52-00015" SectionRef="section-8-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3/b">s. 8(3)(b)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq568ik52-00016" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq568ik52-00017" CitationRef="cq568ik52-00016" SectionRef="section-5-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/5/b" Operative="true">s. 5(5)(b)</CitationSubRef>
<CitationSubRef id="cq568ik52-00018" CitationRef="cq568ik52-00016" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-bddec25beee1af9ae4b472edb5a94ec3" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq56c0je2-00006" SectionRef="section-11-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/b">s. 11(1)(b)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56c0je2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq56c0je2-00008" CitationRef="cq56c0je2-00007" SectionRef="section-5-6-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/b" Operative="true">s. 5(6)(b)</CitationSubRef>
<CitationSubRef id="cq56c0je2-00009" CitationRef="cq56c0je2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-b9b569b1b6a448d76390cffa30db5ef1" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq56c0je2-00015" SectionRef="section-11-1-ba" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/ba">s. 11(1)(ba)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56c0je2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq56c0je2-00017" CitationRef="cq56c0je2-00016" SectionRef="section-5-6-c" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/c" Operative="true">s. 5(6)(c)</CitationSubRef>
<CitationSubRef id="cq56c0je2-00018" CitationRef="cq56c0je2-00016" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-c70820c1224feb6b7c2710b75c72c9af" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq56c0je2-00024" SectionRef="section-11-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/a">s. 11(1)(a)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56c0je2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq56c0je2-00026" CitationRef="cq56c0je2-00025" SectionRef="section-5-6-a" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/a" Operative="true">s. 5(6)(a)</CitationSubRef>
<CitationSubRef id="cq56c0je2-00027" CitationRef="cq56c0je2-00025" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-f1b11cce5c95c0eeee627d3f7914edbd" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq56gbzl2-00006" SectionRef="section-13A-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13A/1">s. 13A(1)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56gbzl2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq56gbzl2-00008" CitationRef="cq56gbzl2-00007" SectionRef="section-5-7" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/7" Operative="true">s. 5(7)</CitationSubRef>
<CitationSubRef id="cq56gbzl2-00009" CitationRef="cq56gbzl2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-2fc6038c250d325f3a318e720225aabf" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="cq56iehv2-00006" SectionRef="section-14-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/1">s. 14(1)</CitationSubRef>
substituted (1.9.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56iehv2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="cq56iehv2-00008" CitationRef="cq56iehv2-00007" SectionRef="section-5-8" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/8" Operative="true">s. 5(8)</CitationSubRef>
<CitationSubRef id="cq56iehv2-00009" CitationRef="cq56iehv2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-28307b4ef4fb63eb74c1cfb2eae932fc" Type="F">
<Para>
<Text>
Words in s. 27(3) repealed (1.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="ctwrkb9t2-00007" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="4" Title="Finance Act 1995">Finance Act 1995 (c. 4)</Citation>
, <CitationSubRef id="ctwrkb9t2-00008" CitationRef="ctwrkb9t2-00007" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/5/6" SectionRef="section-5-6">s. 5(6)</CitationSubRef>
, <CitationSubRef id="ctwrkb9t2-00009" CitationRef="ctwrkb9t2-00007" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/I/3" SectionRef="schedule-29-part-I-3" Operative="true">Sch. 29 Pt. I(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1523" id="ctwrkb9t2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1523" Title="The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005">S.I. 2005/1523</Citation>
, <CitationSubRef id="ctwrkb9t2-00011" CitationRef="ctwrkb9t2-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1523/article/2" SectionRef="article-2">art. 2</CitationSubRef>
(with <CitationSubRef id="ctwrkb9t2-00012" CitationRef="ctwrkb9t2-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1523/article/3" SectionRef="article-3">art. 3</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="M_C_2b5b74c5-1a78-4ec1-8108-0f28f08d157a" Type="C">
<Para>
<Text>
S. 23A restricted in part by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3057" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3057">S.I. 2002/3057</Citation>
, <CitationSubRef id="cc152683639798" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/3/1" Operative="true" SectionRef="regulation-3-1">reg. 3(1)</CitationSubRef>
(as substituted (1.4.2008) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2753" id="d20e10" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2753" Title="The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2753)</Citation>
, <CitationSubRef id="cc00020" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/2753/regulation/1/2" Operative="true" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
, <CitationSubRef id="cc194541759712" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/2753/regulation/7/2" SectionRef="regulation-7-2">7(2)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="M_C_26be9b36-0946-419a-97a4-67ac4c2c6159" Type="C">
<Para>
<Text>
S. 17 modified by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065">S.I. 2004/2065</Citation>
, <CitationSubRef id="cc00042" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/3A" Operative="true" SectionRef="regulation-3-3A">reg. 3(3A)</CitationSubRef>
(as inserted (1.4.2008) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2008/753" id="d20e10" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="753" Title="The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753)</Citation>
, <CitationSubRef id="cc161289400883" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2" Operative="true" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
, <CitationSubRef id="cc00045" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/e" SectionRef="regulation-8-2-e">8(2)(e)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="M_C_b4b185f2-6a56-4eb5-a2fa-edc4d6fafdf0" Type="C">
<Para>
<Text>
S. 21(2) modified by <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065">S.I. 2004/2065</Citation>
, <CitationSubRef id="cc188647838638" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/f" Operative="true" SectionRef="regulation-3-2-f">reg. 3(2)(f)</CitationSubRef>
(as inserted (1.4.2008) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2008/753" id="d20e10" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="753" Title="The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753)</Citation>
, <CitationSubRef id="cc127144014683" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2" Operative="true" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
, <CitationSubRef id="cc171547473633" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/c" SectionRef="regulation-8-2-c">8(2)(c)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>