http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20Hydrocarbon Oil Duties Act 1979An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.1980-02-29texttext/xmlenStatute Law Database2024-06-05Expert Participation2024-02-22 SCHEDULESSCHEDULE 4 SUBJECTS FOR REGULATIONS UNDER SECTION 24 As to control of storage, supply <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> of oil, entry of premises etc.20Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle , vessel, machine or appliance.Words in Sch. 4 para. 20 inserted (cond.) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 23(3), (5)(b)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5" NumberOfProvisions="180" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20</dc:identifier>
<dc:title>Hydrocarbon Oil Duties Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-05</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-02-22</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/5/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/5" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/5/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/5/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/5/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/5/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/2021-10-01" title="2021-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/2021-06-29" title="2021-06-29"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/2021-10-01" title="2021-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20/2022-04-01" title="2022-04-01"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4" title="Schedule 4"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/19" title="Paragraph; Schedule 4 Paragraph 19"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/19" title="Paragraph; Schedule 4 Paragraph 19"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/21" title="Paragraph; Schedule 4 Paragraph 21"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/21" title="Paragraph; Schedule 4 Paragraph 21"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="5"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect RequiresApplied="false" AffectingYear="2021" Modified="2024-11-14T12:01:32Z" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" Row="586" AffectedProvisions="s. 12(2ZA)" AffectingProvisions="Sch. 21 para. 5(1)(c)" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a)." AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-ccae0e9500b7e1fe42ce5ddaddea7cdc" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-ccae0e9500b7e1fe42ce5ddaddea7cdc" AffectingNumber="26" AffectedNumber="5" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(a). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(a)." AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12-2ZA" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/2ZA" FoundRef="section-12">s. 12(2ZA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-5-1-c" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/5/1/c">para. 5(1)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-6ff29360e979aa7e757ebaca05cc5453" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e)." URI="http://www.legislation.gov.uk/id/effect/key-6ff29360e979aa7e757ebaca05cc5453" AffectedNumber="5" AffectingNumber="26" AffectedProvisions="s. 13(2)(a)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e)." Modified="2024-11-14T12:01:32Z" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2021" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingClass="UnitedKingdomPublicGeneralAct" Type="words in s. 13(2) renumbered as s. 13(2)(a)" RequiresApplied="false" Row="593" AffectingProvisions="Sch. 21 para. 6(4)(a)">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/a" FoundRef="section-13">s. 13(2)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/a">para. 6(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e)." Modified="2024-11-14T12:01:32Z" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" URI="http://www.legislation.gov.uk/id/effect/key-9ff69a141c3ddd8e39551735d426b2af" AffectingProvisions="Sch. 21 para. 6(4)(b)" AffectingYear="2021" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Row="594" EffectId="key-9ff69a141c3ddd8e39551735d426b2af" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e)." AffectingNumber="26" AffectedNumber="5" Type="words substituted" AffectedProvisions="s. 13(2)(b) and words">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/b" FoundRef="section-13">s. 13(2)(b)</ukm:Section>
and words
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/b">para. 6(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" EffectId="key-ab9f949a5edacc2a8fe709943c6bdf90" Type="omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.)" Modified="2024-11-14T12:01:32Z" AffectingYear="2021" AffectedNumber="5" AffectingProvisions="Sch. 21 para. 11(3)(aa)para. 11(5)(b)" Row="610" Comments="Editor: please note the instruction in Sch. 21 para. 11(5) to check if 2020 c. 14, Sch. 11 para. 6 has come into force and carry out the amendment accordingly or mark as not required. - s. 14B(1)(ia) (not s. 14B(1)(a)) is the provision being omitted" AffectedYear="1979" RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 14B(1)(ia)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-ab9f949a5edacc2a8fe709943c6bdf90" AffectingNumber="26">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-14B-1-ia" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14B/1/ia" FoundRef="section-14B">s. 14B(1)(ia)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 para. </ukm:Section>
11(3)(aa)
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="paragraph-11-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/paragraph/11/5/b" err:Ref="Section missing in legislation" Missing="true">para. 11(5)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="substituted for s. 6AB(6)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectedExtent="E+W+S+N.I." AffectedYear="1979" Modified="2022-09-05T16:46:01Z" Row="171" AffectedProvisions="s. 6AB(6)-(8)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="23" AffectedNumber="5" RequiresApplied="true" AffectingYear="2002" URI="http://www.legislation.gov.uk/id/effect/key-c60c4094a3c66947b253471a522fb825" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 2 para. 7(2)" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-c60c4094a3c66947b253471a522fb825" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2002/23">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-6AB-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6" End="section-6AB-8" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8" FoundEnd="section-6AB" MissingEnd="true">
<ukm:Section Ref="section-6AB-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6">s. 6AB(6)</ukm:Section>
-
<ukm:Section Ref="section-6AB-8" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8" FoundRef="section-6AB">(8)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2002</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-7-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/7/2">para. 7(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-5-8-c" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/c">s. 5(8)(c)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="179"/>
<ukm:BodyParagraphs Value="70"/>
<ukm:ScheduleParagraphs Value="109"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="5"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4" NumberOfProvisions="24" id="schedule-4" RestrictStartDate="2022-04-01">
<Number>SCHEDULE 4</Number>
<TitleBlock>
<Title> SUBJECTS FOR REGULATIONS UNDER SECTION 24</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/crossheading/as-to-control-of-storage-supply-etc-of-oil-entry-of-premises-etc" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4/crossheading/as-to-control-of-storage-supply-etc-of-oil-entry-of-premises-etc" NumberOfProvisions="7" id="schedule-4-crossheading-as-to-control-of-storage-supply-etc-of-oil-entry-of-premises-etc" RestrictStartDate="2022-04-01">
<Title>
As to control of storage, supply
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
of oil, entry of premises etc.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/20" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4/paragraph/20" id="schedule-4-paragraph-20" RestrictStartDate="2022-04-01">
<Pnumber>20</Pnumber>
<P1para>
<Text>
Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle
<Substitution ChangeId="key-1d5452503064c8e61fc0f13c2b6e6820-1661513406783" CommentaryRef="key-1d5452503064c8e61fc0f13c2b6e6820">, vessel, machine or appliance</Substitution>
.
</Text>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-1d5452503064c8e61fc0f13c2b6e6820" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cowp1j9e4-00006" SectionRef="schedule-4-paragraph-20" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4/paragraph/20">Sch. 4 para. 20</CitationSubRef>
inserted (cond.) (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cowp1j9e4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cowp1j9e4-00007" id="cowp1j9e4-00008" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cowp1j9e4-00007" id="cowp1j9e4-00009" SectionRef="schedule-21-paragraph-23-3" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/23/3" Operative="true">Sch. 21 paras. 23(3)</CitationSubRef>
,
<CitationSubRef CitationRef="" id="cowp1j9e4-00018" SectionRef="schedule-21-paragraph-23-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/23/5/b" Operative="true">(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>