<Commentary id="c18029631" Type="F">
<Para>
<Text>
S. 1(1)-(1D) substituted (30.11.2003) for s. 1(1) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00028" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00029" CitationRef="c00028" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00030" CitationRef="c00028" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/2" SectionRef="schedule-5-paragraph-2" Operative="true">Sch. 5 para. 2</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00031" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00032" CitationRef="c00031" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18043241" Type="F">
<Para>
<Text>
S. 2(2)-(7) substituted (30.11.2003) for s. 2(2)-(4) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00034" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00035" CitationRef="c00034" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00036" CitationRef="c00034" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/3" SectionRef="schedule-5-paragraph-3" Operative="true">Sch. 5 para. 3</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00037" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00038" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18069091" Type="F">
<Para>
<Text>
S. 4(3) repealed (7.4.2005 with effect as mentioned in <CitationSubRef id="c00040" CitationRef="c00041" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/13" SectionRef="section-7-13">s. 7(13)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00041" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="c00042" CitationRef="c00041" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/2/a" SectionRef="section-7-2-a">s. 7(2)(a)</CitationSubRef>
, <CitationSubRef id="c00043" CitationRef="c00041" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/11/part/1" SectionRef="schedule-11-part-1" Operative="true">Sch. 11 Pt. 1</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18069111" Type="F">
<Para>
<Text>
Words in s. 4(7) repealed (7.4.2005 with effect as mentioned in <CitationSubRef id="c00045" CitationRef="c00046" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/13" SectionRef="section-7-13">s. 7(13)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00046" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="c00047" CitationRef="c00046" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/2/b" SectionRef="section-7-2-b">s. 7(2)(b)</CitationSubRef>
, <CitationSubRef id="c00048" CitationRef="c00046" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/11/part/1" SectionRef="schedule-11-part-1" Operative="true">Sch. 11 Pt. 1</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19684941" Type="F">
<Para>
<Text>
S. 5(3)(4) inserted (19.7.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="c00050" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
, <CitationSubRef id="c00051" CitationRef="c00050" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/106/1" SectionRef="section-106-1" Operative="true">s. 106(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18136081" Type="C">
<Para>
<Text>
S. 7(1) extended (S.) (8.2.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/36" id="c00053" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="36" Title="Wireless Telegraphy Act 2006">Wireless Telegraphy Act 2006 (c. 36)</Citation>
, <CitationSubRef id="c00054" CitationRef="c00053" URI="http://www.legislation.gov.uk/id/ukpga/2006/36/section/51/1" SectionRef="section-51-1" Operative="true">ss. 51(1)</CitationSubRef>
, <CitationSubRef id="c00055" CitationRef="c00053" URI="http://www.legislation.gov.uk/id/ukpga/2006/36/section/126/2" SectionRef="section-126-2">126(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507441" Type="F">
<Para>
<Text>
Words in s. 7(1)(a) substituted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00057" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00058" CitationRef="c00057" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/part/3" SectionRef="part-3">Pt. 3</CitationSubRef>
, <CitationSubRef id="c00059" CitationRef="c00057" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/32/1/a" SectionRef="section-32-1-a">ss. 32(1)(a)</CitationSubRef>
, <CitationSubRef id="c00060" CitationRef="c00057" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00061" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00062" CitationRef="c00061" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507451" Type="F">
<Para>
<Text>
Word in s. 7(1)(b) inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00064" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00065" CitationRef="c00064" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/part/3" SectionRef="part-3">Pt. 3</CitationSubRef>
, <CitationSubRef id="c00066" CitationRef="c00064" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/32/1/b/i" SectionRef="section-32-1-b-i">ss. 32(1)(b)(i)</CitationSubRef>
, <CitationSubRef id="c00067" CitationRef="c00064" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00068" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00069" CitationRef="c00068" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507461" Type="F">
<Para>
<Text>
Words in s. 7(1)(b) inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00071" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00072" CitationRef="c00071" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/part/3" SectionRef="part-3">Pt. 3</CitationSubRef>
, <CitationSubRef id="c00073" CitationRef="c00071" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/32/1/b/ii" SectionRef="section-32-1-b-ii">ss. 32(1)(b)(ii)</CitationSubRef>
, <CitationSubRef id="c00074" CitationRef="c00071" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00075" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00076" CitationRef="c00075" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507471" Type="F">
<Para>
<Text>
Words in s. 7(1) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00078" CitationRef="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/30/3" SectionRef="schedule-4-part-V-paragraph-30-3">Sch. 4 Pt. V para. 30(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00079" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00080" CitationRef="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00081" CitationRef="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/30/1/a/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-30-1-a-3">Sch. 4 Pt. V para. 30(1)(a)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507481" Type="F">
<Para>
<Text>
Words in s. 7(2) substituted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00083" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00084" CitationRef="c00083" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/part/4" SectionRef="part-4">Pt. 4</CitationSubRef>
, <CitationSubRef id="c00085" CitationRef="c00083" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/43" SectionRef="section-43">ss. 43</CitationSubRef>
, <CitationSubRef id="c00086" CitationRef="c00083" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
, <CitationSubRef id="c00087" CitationRef="c00083" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/schedule/paragraph/3/a" SectionRef="schedule-paragraph-3-a">Sch. para. 3(a)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00088" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00089" CitationRef="c00088" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507491" Type="F">
<Para>
<Text>
Word in s. 7(2) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00091" CitationRef="c00092" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/30/3" SectionRef="schedule-4-part-V-paragraph-30-3">Sch. 4 Pt. V para. 30(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00092" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, 19, Sch. 4 Pt. V para. 30(1)(b)(3) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507501" Type="F">
<Para>
<Text>
Words in s. 7(2) inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00094" CitationRef="c00095" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/14" SectionRef="section-17-14">s. 17(14)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00095" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00096" CitationRef="c00095" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/9/a/14" Operative="true" SectionRef="section-17-9-a-14">s. 17(9)(a)(14)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507511" Type="F">
<Para>
<Text>
Words in s. 7(2) substituted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00098" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00099" CitationRef="c00098" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/part/4" SectionRef="part-4">Pt. 4</CitationSubRef>
, <CitationSubRef id="c00100" CitationRef="c00098" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/43" SectionRef="section-43">ss. 43</CitationSubRef>
, <CitationSubRef id="c00101" CitationRef="c00098" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
, <CitationSubRef id="c00102" CitationRef="c00098" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/schedule/paragraph/3/b" SectionRef="schedule-paragraph-3-b">Sch. para. 3(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00103" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00104" CitationRef="c00103" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507521" Type="F">
<Para>
<Text>
Words in s. 7(2) inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00106" CitationRef="c00107" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/14" SectionRef="section-17-14">s. 17(14)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00107" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00108" CitationRef="c00107" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/9/b/14" Operative="true" SectionRef="section-17-9-b-14">s. 17(9)(b)(14)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507531" Type="F">
<Para>
<Text>
S. 7(3)(b)(ba) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00110" CitationRef="c00111" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" SectionRef="schedule-4-part-IV-paragraph-29">Sch. 4 Pt. IV para. 29</CitationSubRef>
of the amending Act) for s. 7(3)(b) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00111" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00112" CitationRef="c00111" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00113" CitationRef="c00111" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/18" SectionRef="schedule-4-part-IV-paragraph-18">Sch. 4 Pt. IV paras. 18</CitationSubRef>
, <CitationSubRef id="c00114" CitationRef="c00111" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507541" Type="F">
<Para>
<Text>
S. 7(3A)(3B) inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00116" CitationRef="c00117" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/2/3" SectionRef="schedule-2-paragraph-2-3">Sch. 2 para. 2(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00117" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00118" CitationRef="c00117" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00119" CitationRef="c00117" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/2/1" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/2/3" Operative="true" Type="group" StartSectionRef="schedule-2-paragraph-2-1" EndSectionRef="schedule-2-paragraph-2-3">Sch. 2 para. 2(1)-(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507561" Type="F">
<Para>
<Text>
Word in s. 7(3B) inserted (31.7.1997 with effect as mentioned in <CitationSubRef id="c00121" CitationRef="c00122" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/14/2" SectionRef="section-14-2">s. 14(2)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/58" id="c00122" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="58">1997 c. 58</Citation>
, <CitationSubRef id="c00123" CitationRef="c00122" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/14/1/2" Operative="true" SectionRef="section-14-1-2">s. 14(1)(2)</CitationSubRef>
(with <CitationSubRef id="c00124" CitationRef="c00122" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/3/3" SectionRef="section-3-3">s. 3(3)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507571" Type="F">
<Para>
<Text>
S. 7(3B)(b)(i)(ii) and preceding “;and” inserted (31.7.1997 with effect as mentioned in <CitationSubRef id="c00126" CitationRef="c00127" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/14/2" SectionRef="section-14-2">s. 14(2)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/58" id="c00127" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="58">1997 c. 58</Citation>
, <CitationSubRef id="c00128" CitationRef="c00127" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/14/1/2" Operative="true" SectionRef="section-14-1-2">s. 14(1)(2)</CitationSubRef>
(with <CitationSubRef id="c00129" CitationRef="c00127" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/3/3" SectionRef="section-3-3">s. 3(3)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c18043291" Type="F">
<Para>
<Text>
S. 7(4) substituted (30.11.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00131" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00132" CitationRef="c00131" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00133" CitationRef="c00131" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/4" SectionRef="schedule-5-paragraph-4" Operative="true">Sch. 5 para. 4</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00134" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00135" CitationRef="c00134" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507591" Type="F">
<Para>
<Text>
S. 7(6)(aa) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00137" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00138" CitationRef="c00137" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00139" CitationRef="c00137" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/2/4/a" Operative="true" SectionRef="schedule-2-paragraph-2-4-a">Sch. 2 para. 2(4)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507601" Type="F">
<Para>
<Text>
Words in s. 7(6)(a) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00141" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00142" CitationRef="c00141" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00143" CitationRef="c00141" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/2/4/b" Operative="true" SectionRef="schedule-2-paragraph-2-4-b">Sch. 2 para. 2(4)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507611" Type="F">
<Para>
<Text>
Words in s. 7(6)(b) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00145" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00146" CitationRef="c00145" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00147" CitationRef="c00145" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/2/4/c" Operative="true" SectionRef="schedule-2-paragraph-2-4-c">Sch. 2 para. 2(4)(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507621" Type="F">
<Para>
<Text>
S. 7(8) inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00149" CitationRef="c00150" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/14" SectionRef="section-17-14">s. 17(14)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00150" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00151" CitationRef="c00150" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/10/14" Operative="true" SectionRef="section-17-10-14">s. 17(10)(14)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865401" Type="F">
<Para>
<Text>
Words in s. 7A heading substituted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00161" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00162" CitationRef="c00161" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/8" SectionRef="section-66-8" Operative="true">s. 66(8)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865341" Type="F">
<Para>
<Text>
Words in s. 7A(1) substituted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00164" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00165" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/3" SectionRef="section-66-3" Operative="true">s. 66(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865351" Type="F">
<Para>
<Text>
S. 7A(1A)-(1D) inserted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00167" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00168" CitationRef="c00167" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/4" SectionRef="section-66-4" Operative="true">s. 66(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865361" Type="F">
<Para>
<Text>
S. 7A(2)(c)(i)(ii) substituted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00170" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00171" CitationRef="c00170" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/5" SectionRef="section-66-5" Operative="true">s. 66(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865391" Type="F">
<Para>
<Text>
Words in s. 7A(3)(b) substituted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00173" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00174" CitationRef="c00173" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/6" SectionRef="section-66-6" Operative="true">s. 66(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865411" Type="F">
<Para>
<Text>
S. 7A(4)(a) repealed (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00176" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00177" CitationRef="c00176" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/7" SectionRef="section-66-7">ss. 66(7)</CitationSubRef>
, <CitationSubRef id="c00178" CitationRef="c00176" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/70" SectionRef="section-70">70</CitationSubRef>
, <CitationSubRef id="c00179" CitationRef="c00176" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/11/part/5/1" SectionRef="schedule-11-part-5-1" Operative="true">Sch. 11 Pt. 5(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865461" Type="F">
<Para>
<Text>
Words in s. 7B heading substituted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00181" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00182" CitationRef="c00181" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/11" SectionRef="section-66-11" Operative="true">s. 66(11)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865441" Type="F">
<Para>
<Text>
Words in s. 7B(1) substituted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00184" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00185" CitationRef="c00184" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/10/a" SectionRef="section-66-10-a" Operative="true">s. 66(10)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19865451" Type="F">
<Para>
<Text>
Words in s. 7B(1) substituted (20.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/22" id="c00187" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Finance (No. 2) Act 2005">Finance (No. 2) Act 2005 (c. 22)</Citation>
, <CitationSubRef id="c00188" CitationRef="c00187" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/section/66/10/b" SectionRef="section-66-10-b" Operative="true">s. 66(10)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507631" Type="F">
<Para>
<Text>
S. 9(3): prescribed sum substituted (2.9.1996) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2008" id="c00190" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2008">S.I. 1996/2008</Citation>
, <CitationSubRef id="c00191" CitationRef="c00190" URI="http://www.legislation.gov.uk/id/uksi/1996/2008/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19523831" Type="F">
<Para>
<Text>
Ss. 7A, 7B inserted (24.7.2002 for the purpose of the exercise of any power to make regulations and 30.11.2003 otherwise) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00197" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00198" CitationRef="c00197" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00199" CitationRef="c00197" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/5" SectionRef="schedule-5-paragraph-5" Operative="true">Sch. 5 para. 5</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00200" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00201" CitationRef="c00200" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18135951" Type="F">
<Para>
<Text>
S. 7C inserted (S.) (19.7.2006) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="c00203" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
, <CitationSubRef id="c00204" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/15" SectionRef="section-15" Operative="true">s. 15</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507671" Type="F">
<Para>
<Text>
Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00206" CitationRef="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/30/3" SectionRef="schedule-4-paragraph-30-3">Sch. 4 para. 30(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00207" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00208" CitationRef="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00209" CitationRef="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/30/2/a/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-30-2-a-3">Sch. 4 Pt. V para. 30(2)(a)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507681" Type="F">
<Para>
<Text>
Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00211" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/30/3" SectionRef="schedule-4-paragraph-30-3">Sch. 4 para. 30(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00212" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00213" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00214" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/30/2/b/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-30-2-b-3">Sch. 4 Pt. V para. 30(2)(b)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507691" Type="F">
<Para>
<Text>
S. 11(1A) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00216" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00217" CitationRef="c00216" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00218" CitationRef="c00216" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507761" Type="F">
<Para>
<Text>
Words in s. 13(1)(c) inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00220" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/31/3" SectionRef="schedule-4-paragraph-31-3">Sch. 4 para. 31(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00221" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00222" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00223" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/31/1/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-31-1-3">Sch. 4 Pt. V para. 31(1)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507771" Type="F">
<Para>
<Text>
S. 13(1A) inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00225" CitationRef="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/31/3" SectionRef="schedule-4-paragraph-31-3">Sch. 4 para. 31(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00226" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00227" CitationRef="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00228" CitationRef="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/31/2/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-31-2-3">Sch. 4 Pt. V para. 31(2)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c16987501" Type="F">
<Para>
<Text>
Words in s. 13(3)(a) substituted (24.7.2002 with application as mentioned in <CitationSubRef id="c00230" CitationRef="c00231" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/3" SectionRef="section-18-3">s. 18(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00231" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00232" CitationRef="c00231" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/2" SectionRef="section-18-2" Operative="true">s. 18(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18122201" Type="F">
<Para>
<Text>
Words in s. 13(3)(b) substituted (7.4.2005 with effect as mentioned in <CitationSubRef id="c00234" CitationRef="c00235" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/16" SectionRef="section-7-16">s. 7(16)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00235" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="c00236" CitationRef="c00235" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/3" SectionRef="section-7-3" Operative="true">s. 7(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18122241" Type="F">
<Para>
<Text>
S. 13(7) inserted (7.4.2005 with effect as mentioned in <CitationSubRef id="c00238" CitationRef="c00239" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/14/16" SectionRef="section-7-14-16">s. 7(14)(16)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00239" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="c00240" CitationRef="c00239" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/5" SectionRef="section-7-5" Operative="true">s. 7(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507811" Type="C">
<Para>
<Text>
S. 15 restricted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00242" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/39/1" SectionRef="schedule-4-paragraph-39-1">Sch. 4 para. 39(1)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00243" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00244" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00245" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IX/paragraph/39" Operative="true" SectionRef="schedule-4-part-IX-paragraph-39">Sch. 4 Pt. IX para. 39</CitationSubRef>
...</Text>
...</Para>
<Para>
<Text>
S. 15 restricted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00247" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/12" SectionRef="section-17-12">s. 17(12)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00248" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00249" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/12/13" Operative="true" SectionRef="section-17-12-13">s. 17(12)(13)</CitationSubRef>
...</Text>
...</Para>
<Para>
<Text>
S. 15 modified (27.7.1999) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00251" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
, <CitationSubRef id="c00252" CitationRef="c00251" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/9" SectionRef="section-9">s. 9</CitationSubRef>
, <CitationSubRef id="c00253" CitationRef="c00251" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/1/paragraph/9/3" UpTo="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/1/paragraph/9/5" Operative="true" Type="group" StartSectionRef="schedule-1-paragraph-9-3" EndSectionRef="schedule-1-paragraph-9-5">Sch. 1 para. 9(3)-(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507821" Type="F">
<Para>
<Text>
S. 15(2A) inserted (in relation to licences issued on or after 1.1.1999) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00255" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00256" CitationRef="c00255" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16" SectionRef="section-16">s. 16</CitationSubRef>
, <CitationSubRef id="c00257" CitationRef="c00255" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/13" Operative="true" SectionRef="schedule-1-paragraph-13">Sch. 1 para. 13</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3092" id="c00258" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3092">S.I. 1998/3092</Citation>
, <CitationSubRef id="c00259" CitationRef="c00258" URI="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507831" Type="F">
<Para>
<Text>
Words in s. 15(4) inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00261" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00262" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00263" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00264" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/19" SectionRef="schedule-4-part-IV-paragraph-19">Sch. 4 Pt. IV paras. 19</CitationSubRef>
, <CitationSubRef id="c00265" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18054901" Type="F">
<Para>
<Text>
S. 16 repealed (10.7.2003 with effect as mentioned in <CitationSubRef id="c00267" CitationRef="c00268" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/16/3" SectionRef="section-16-3">s. 16(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00268" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Finance Act 2003">Finance Act 2003 (c. 14)</Citation>
, <CitationSubRef id="c00269" CitationRef="c00268" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/16/2" SectionRef="section-16-2" Operative="true">ss. 16(2)</CitationSubRef>
, <CitationSubRef id="c00270" CitationRef="c00268" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/216" SectionRef="section-216">216</CitationSubRef>
, <CitationSubRef id="c00271" CitationRef="c00268" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/43/part/1/4" SectionRef="schedule-43-part-1-4" Operative="true">Sch. 43 Pt. 1(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12507941" Type="F">
<Para>
<Text>
S. 17(3)-(7) repealed (1.5.1995 with effect in accordance with Sch. 29 Pt. V(2) Note of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00273" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00274" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">ss. 19</CitationSubRef>
, <CitationSubRef id="c00275" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">162</CitationSubRef>
, <CitationSubRef id="c00276" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/15" SectionRef="schedule-4-part-III-paragraph-15">Sch. 4 Pt. III paras. 15</CitationSubRef>
, <CitationSubRef id="c00277" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/16" SectionRef="schedule-4-part-III-paragraph-16">16</CitationSubRef>
, <CitationSubRef id="c00278" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/2" Operative="true" SectionRef="schedule-29-part-V-2">Sch. 29 Pt. V(2)</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508001" Type="F">
<Para>
<Text>
S. 19A inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00300" CitationRef="c00301" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/32/4" SectionRef="schedule-4-paragraph-32-4">Sch. 4 para. 32(4)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00301" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00302" CitationRef="c00301" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00303" CitationRef="c00301" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/32/1/4" Operative="true" SectionRef="schedule-4-part-V-paragraph-32-1-4">Sch. 4 Pt. V para. 32(1)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508011" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00304" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508021" Type="F">
<Para>
<Text>
S. 19B inserted (19.3.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00306" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00307" CitationRef="c00306" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/19/1" Operative="true" SectionRef="section-19-1">s. 19(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508031" Type="F">
<Para>
<Text>
S. 20(3) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00309" CitationRef="c00310" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00310" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00311" CitationRef="c00310" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00312" CitationRef="c00310" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/21" SectionRef="schedule-4-part-IV-paragraph-21">Sch. 4 Pt. IV paras. 21</CitationSubRef>
, <CitationSubRef id="c00313" CitationRef="c00310" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18054891" Type="F">
<Para>
<Text>
S. 15A inserted (10.7.2003 with effect as mentioned in <CitationSubRef id="c00315" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/16/3" SectionRef="section-16-3">s. 16(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00316" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Finance Act 2003">Finance Act 2003 (c. 14)</Citation>
, <CitationSubRef id="c00317" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/16/1" SectionRef="section-16-1" Operative="true">s. 16(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18063271" Type="F">
<Para>
<Text>
S. 19C inserted (22.7.2004 with effect as mentioned in <CitationSubRef id="c00319" CitationRef="c00320" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/18/4" SectionRef="section-18-4">s. 18(4)</CitationSubRef>
of the amending Act and with effect 14.10.2005 in accordance with Appointed Day Order) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c00320" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="c00321" CitationRef="c00320" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/18/2" SectionRef="section-18-2" Operative="true">s. 18(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2356" id="c00322" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2356">S.I. 2005/2356</Citation>
, <CitationSubRef id="c00323" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/uksi/2005/2356/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508081" Type="F">
<Para>
<Text>
<CitationSubRef id="c00324" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/21/1" SectionRef="section-21-1">S. 21(1)</CitationSubRef>
substituted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00325" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00326" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" CitationRef="c00325" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00327" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/2" Operative="true" CitationRef="c00325" SectionRef="schedule-3-paragraph-2">Sch. 3 para. 2</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00328" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00329" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" CitationRef="c00328" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508091" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00330" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/21/1/2" SectionRef="section-21-1-2">s. 21(1)(2)</CitationSubRef>
inserted (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00331" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00332" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00331" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00333" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/VI/paragraph/33" Operative="true" CitationRef="c00331" SectionRef="schedule-4-part-VI-paragraph-33">Sch. 4 Pt. VI para. 33</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508101" Type="F">
<Para>
<Text>
<CitationSubRef id="c00334" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/21/3/4" SectionRef="section-21-3-4">S. 21(3)(4)</CitationSubRef>
inserted (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00335" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00336" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00335" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00337" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/VI/paragraph/33" Operative="true" CitationRef="c00335" SectionRef="schedule-4-part-VI-paragraph-33">Sch. 4 Pt. VI para. 33</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508921" Type="F">
<Para>
<Text>
Words in s. 22(1)(d) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00339" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00340" CitationRef="c00339" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00341" CitationRef="c00339" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/4/1/2" Operative="true" SectionRef="schedule-2-paragraph-4-1-2">Sch. 2 para. 4(1)(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508931" Type="F">
<Para>
<Text>
S. 22(1)(dd) inserted (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00343" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00344" CitationRef="c00343" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00345" CitationRef="c00343" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/34/1/2" Operative="true" SectionRef="schedule-4-part-IV-paragraph-34-1-2">Sch. 4 Pt. IV para. 34(1)(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508941" Type="F">
<Para>
<Text>
Words in s. 22(1)(dd) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00347" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00348" CitationRef="c00347" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00349" CitationRef="c00347" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/4/1/3" Operative="true" SectionRef="schedule-2-paragraph-4-1-3">Sch. 2 para. 4(1)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508951" Type="F">
<Para>
<Text>
S. 22(1)(g): word immediately preceding para. (h) repealed (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00351" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00352" CitationRef="c00351" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">s. 205</CitationSubRef>
, <CitationSubRef id="c00353" CitationRef="c00351" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/6" Operative="true" SectionRef="schedule-41-part-II-6">Sch. 41 Pt. II(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508961" Type="F">
<Para>
<Text>
Word in s. 22(1)(h) inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00355" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00356" CitationRef="c00355" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/33/1" SectionRef="section-33-1">ss. 33(1)</CitationSubRef>
, <CitationSubRef id="c00357" CitationRef="c00355" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00358" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00359" CitationRef="c00358" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508971" Type="F">
<Para>
<Text>
Words in s. 22(1)(h) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00361" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00362" CitationRef="c00361" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00363" CitationRef="c00361" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/4/1/4" Operative="true" SectionRef="schedule-2-paragraph-4-1-4">Sch. 2 para. 4(1)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508981" Type="F">
<Para>
<Text>
S. 22(1)(i) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00365" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00366" CitationRef="c00365" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00367" CitationRef="c00365" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/4/1/4" Operative="true" SectionRef="schedule-2-paragraph-4-1-4">Sch. 2 para. 4(1)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12508991" Type="F">
<Para>
<Text>
S. 22(1A)(1B) inserted (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00369" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00370" CitationRef="c00369" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00371" CitationRef="c00369" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/34/1/3" Operative="true" SectionRef="schedule-4-part-IV-paragraph-34-1-3">Sch. 4 Pt. IV para. 34(1)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509011" Type="F">
<Para>
<Text>
Word in s. 22(1B) repealed (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00373" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00374" CitationRef="c00373" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">s. 205</CitationSubRef>
, <CitationSubRef id="c00375" CitationRef="c00373" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/6" Operative="true" SectionRef="schedule-41-part-II-6">Sch. 41 Pt. II(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509021" Type="F">
<Para>
<Text>
Words in s. 22(1B)(a) substituted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00377" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00378" CitationRef="c00377" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00379" CitationRef="c00377" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/5" Operative="true" SectionRef="schedule-2-paragraph-5">Sch. 2 para. 5</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509031" Type="F">
<Para>
<Text>
S. 22(1C) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00381" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00382" CitationRef="c00381" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00383" CitationRef="c00381" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/6" Operative="true" SectionRef="schedule-2-paragraph-6">Sch. 2 para. 6</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509041" Type="F">
<Para>
<Text>
S. 22(1D)-(1G) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00385" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00386" CitationRef="c00385" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00387" CitationRef="c00385" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/7" Operative="true" SectionRef="schedule-2-paragraph-7">Sch. 2 para. 7</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18043391" Type="F">
<Para>
<Text>
S. 22(1D)(aa) inserted (30.11.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00389" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00390" CitationRef="c00389" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00391" CitationRef="c00389" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/6/1" SectionRef="schedule-5-paragraph-6-1" Operative="true">Sch. 5 para. 6(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00392" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00393" CitationRef="c00392" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18031282" Type="F">
<Para>
<Text>
S. 22(1DA) inserted (24.7.2002 for the purpose of the exercise of any power to make regulations and 30.11.2003 otherwise) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00395" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00396" CitationRef="c00395" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00397" CitationRef="c00395" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/6/2" SectionRef="schedule-5-paragraph-6-2" Operative="true">Sch. 5 para. 6(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00398" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00399" CitationRef="c00398" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509081" Type="F">
<Para>
<Text>
S. 22(2A)-(2C) inserted (31.7.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/58" id="c00401" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="58">1997 c. 58</Citation>
, <CitationSubRef id="c00402" CitationRef="c00401" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/14/3" Operative="true" SectionRef="section-14-3">s. 14(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509091" Type="F">
<Para>
<Text>
Words in s. 22(2A)(a)(i) substituted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00404" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00405" CitationRef="c00404" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/32/2/a" SectionRef="section-32-2-a">ss. 32(2)(a)</CitationSubRef>
, <CitationSubRef id="c00406" CitationRef="c00404" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00407" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00408" CitationRef="c00407" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509101" Type="F">
<Para>
<Text>
Word in s. 22(2A)(a)(ii) inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00410" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00411" CitationRef="c00410" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/32/2/b/i" SectionRef="section-32-2-b-i">ss. 32(2)(b)(i)</CitationSubRef>
, <CitationSubRef id="c00412" CitationRef="c00410" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00413" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00414" CitationRef="c00413" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509111" Type="F">
<Para>
<Text>
Words in s. 22(2A)(a)(ii) inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00416" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00417" CitationRef="c00416" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/32/2/b/ii" SectionRef="section-32-2-b-ii">ss. 32(2)(b)(ii)</CitationSubRef>
, <CitationSubRef id="c00418" CitationRef="c00416" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00419" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00420" CitationRef="c00419" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509121" Type="F">
<Para>
<Text>
Word in s. 22(2A)(a) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. I(4) Note of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00422" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00423" CitationRef="c00422" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165" SectionRef="section-165">s. 165</CitationSubRef>
, <CitationSubRef id="c00424" CitationRef="c00422" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27/part/I/4" Operative="true" SectionRef="schedule-27-part-I-4">Sch. 27 Pt. I(4)</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509131" Type="F">
<Para>
<Text>
S. 22(2A)(c)(d) inserted (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00426" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00427" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/18" Operative="true" SectionRef="section-18">s. 18</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509151" Type="F">
<Para>
<Text>
Word in s. 22(2A)(d) inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00429" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00430" CitationRef="c00429" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/43" SectionRef="section-43">ss. 43</CitationSubRef>
, <CitationSubRef id="c00431" CitationRef="c00429" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
, <CitationSubRef id="c00432" CitationRef="c00429" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/schedule/paragraph/4/a/c" SectionRef="schedule-paragraph-4-a-c">Sch. para. 4(a)(c)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00433" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00434" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509161" Type="F">
<Para>
<Text>
Words in s. 22(2A)(d) inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00436" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00437" CitationRef="c00436" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/43" SectionRef="section-43">ss. 43</CitationSubRef>
, <CitationSubRef id="c00438" CitationRef="c00436" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" SectionRef="section-44">44</CitationSubRef>
, <CitationSubRef id="c00439" CitationRef="c00436" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/schedule/paragraph/4/b" SectionRef="schedule-paragraph-4-b">Sch. para. 4(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00440" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00441" CitationRef="c00440" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/c" SectionRef="article-2-c" Operative="true">art. 2(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509201" Type="F">
<Para>
<Text>
S. 22(3) repealed (31.7.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/58" id="c00443" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="58">1997 c. 58</Citation>
, <CitationSubRef id="c00444" CitationRef="c00443" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/52" SectionRef="section-52">s. 52</CitationSubRef>
, <CitationSubRef id="c00445" CitationRef="c00443" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/8/part/I" Operative="true" SectionRef="schedule-8-part-I">Sch. 8 Pt. I</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509211" Type="F">
<Para>
<Text>
S. 22(4) inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00447" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00448" CitationRef="c00447" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00449" CitationRef="c00447" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/3" Operative="true" SectionRef="schedule-3-paragraph-3">Sch. 3 para. 3</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00450" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00451" CitationRef="c00450" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18054931" Type="F">
<Para>
<Text>
Words in s. 22ZA(1)(a)(i)(ii) inserted (10.7.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00485" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Finance Act 2003">Finance Act 2003 (c. 14)</Citation>
, <CitationSubRef id="c00486" CitationRef="c00485" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/15" SectionRef="section-15" Operative="true">s. 15</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509221" Type="F">
<Para>
<Text>
<CitationSubRef id="c00487" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22A" SectionRef="section-22A">S. 22A</CitationSubRef>
inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00488" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00489" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/33/2" CitationRef="c00488" SectionRef="section-33-2">ss. 33(2)</CitationSubRef>
, <CitationSubRef id="c00490" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" CitationRef="c00488" SectionRef="section-44">44</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00491" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00492" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2/b" CitationRef="c00491" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c16987471" Type="F">
<Para>
<Text>
S. 22ZA inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00498" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00499" CitationRef="c00498" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/17" SectionRef="section-17" Operative="true">s. 17</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509231" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/30" id="c00500" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="30">1978 c. 30</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c19685011" Type="F">
<Para>
<Text>
<CitationSubRef id="c00501" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/26/1/1A" SectionRef="section-26-1-1A">S. 26(1)(1A)</CitationSubRef>
substituted (19.7.2007) for s. 26(1) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/14" id="c00502" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Vehicle Registration Marks Act 2007">Vehicle Registration Marks Act 2007 (c. 14)</Citation>
, <CitationSubRef id="c00503" URI="http://www.legislation.gov.uk/id/ukpga/2007/14/section/1/1" CitationRef="c00502" SectionRef="section-1-1" Operative="true">s. 1(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19685031" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00504" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/26/2/a" SectionRef="section-26-2-a">s. 26(2)(a)</CitationSubRef>
substituted (19.7.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/14" id="c00505" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Vehicle Registration Marks Act 2007">Vehicle Registration Marks Act 2007 (c. 14)</Citation>
, <CitationSubRef id="c00506" URI="http://www.legislation.gov.uk/id/ukpga/2007/14/section/1/2/a" CitationRef="c00505" SectionRef="section-1-2-a" Operative="true">s. 1(2)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19685051" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00507" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/26/2/f" SectionRef="section-26-2-f">s. 26(2)(f)</CitationSubRef>
substituted (19.7.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/14" id="c00508" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Vehicle Registration Marks Act 2007">Vehicle Registration Marks Act 2007 (c. 14)</Citation>
, <CitationSubRef id="c00509" URI="http://www.legislation.gov.uk/id/ukpga/2007/14/section/1/2/b" CitationRef="c00508" SectionRef="section-1-2-b" Operative="true">s. 1(2)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509251" Type="F">
<Para>
<Text>
<CitationSubRef id="c00510" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/27A" SectionRef="section-27A">S. 27A</CitationSubRef>
and<Emphasis>cross-heading</Emphasis>
inserted (<Emphasis>prosp.</Emphasis>
) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00511" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00512" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/34" Operative="true" CitationRef="c00511" SectionRef="section-34">ss. 34</CitationSubRef>
, <CitationSubRef id="c00513" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" CitationRef="c00511" SectionRef="section-44">44</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509241" Type="F">
<Para>
<Text>
<CitationSubRef id="c00514" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/27A" SectionRef="section-27A">S. 27A</CitationSubRef>
and cross-heading inserted (<Emphasis>prosp.</Emphasis>
) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00515" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00516" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/34" Operative="true" CitationRef="c00515" SectionRef="section-34">ss. 34</CitationSubRef>
, <CitationSubRef id="c00517" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" CitationRef="c00515" SectionRef="section-44">44</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18123251" Type="F">
<Para>
<Text>
<CitationSubRef id="c00518" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/28A" SectionRef="section-28A">S. 28A</CitationSubRef>
and cross heading inserted (1.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/15" id="c00519" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="15" Title="Serious Organised Crime and Police Act 2005">Serious Organised Crime and Police Act 2005 (c. 15)</Citation>
, <CitationSubRef id="c00520" URI="http://www.legislation.gov.uk/id/ukpga/2005/15/section/151" CitationRef="c00519" SectionRef="section-151" Operative="true">s. 151</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1521" id="c00521" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1521">S.I. 2005/1521</Citation>
, <CitationSubRef id="c00522" URI="http://www.legislation.gov.uk/id/uksi/2005/1521/article/3/1/u" CitationRef="c00521" SectionRef="article-3-1-u" Operative="true">art. 3(1)(u)</CitationSubRef>
(subject to <CitationSubRef id="c00523" URI="http://www.legislation.gov.uk/id/uksi/2005/1521/article/3/4/5" CitationRef="c00521" SectionRef="article-3-4-5">art. 3(4)(5)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509261" Type="F">
<Para>
<Text>
Words in s. 29(3) inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00525" CitationRef="c00526" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/9/2" SectionRef="schedule-2-paragraph-9-2">Sch. 2 para. 9(2)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00526" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00527" CitationRef="c00526" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00528" CitationRef="c00526" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/9" Operative="true" SectionRef="schedule-2-paragraph-9">Sch. 2 para. 9</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509271" Type="F">
<Para>
<Text>
S. 29(3A) inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00530" CitationRef="c00531" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/9/2" SectionRef="schedule-2-paragraph-9-2">Sch. 2 para. 9(2)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00531" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00532" CitationRef="c00531" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00533" CitationRef="c00531" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/9" Operative="true" SectionRef="schedule-2-paragraph-9">Sch. 2 para. 9</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18083031" Type="F">
<Para>
<Text>
Words in s. 29(7) substituted (30.11.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00535" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00536" CitationRef="c00535" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00537" CitationRef="c00535" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/7" SectionRef="schedule-5-paragraph-7" Operative="true">Sch. 5 para. 7</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00538" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00539" CitationRef="c00538" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509281" Type="F">
<Para>
<Text>
Words in s. 31(5)(b) repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 35(2) and Sch. 29 Pt. V(3) Note 1 of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00541" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00542" CitationRef="c00541" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">ss. 19</CitationSubRef>
, <CitationSubRef id="c00543" CitationRef="c00541" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">162</CitationSubRef>
, <CitationSubRef id="c00544" CitationRef="c00541" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/VII/paragraph/35" SectionRef="schedule-4-part-VII-paragraph-35">Sch. 4 Pt. VII para. 35</CitationSubRef>
, <CitationSubRef id="c00545" CitationRef="c00541" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/3" Operative="true" SectionRef="schedule-29-part-V-3">Sch. 29 Pt. V(3)</CitationSubRef>
Note 1 ...</Text>
...</Para>
...</Commentary>
<Commentary id="c19076081" Type="C">
<Para>
<Text>
<CitationSubRef id="c00546" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/31A" SectionRef="section-31A">S. 31A</CitationSubRef>
excluded (27.11.2003) by The Finance Act 2002, Section 19 (Appointed Days etc.) Order 2003 (<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00547" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
), {art. 3} ...</Text>
...</Para>
...</Commentary>
<Commentary id="c18123121" Type="F">
<Para>
<Text>
<CitationSubRef id="c00548" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/32" SectionRef="section-32">S. 32</CitationSubRef>
: words in heading substituted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00549" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00550" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00549" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00551" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/9/2" CitationRef="c00549" SectionRef="schedule-5-paragraph-9-2" Operative="true">Sch. 5 para. 9(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00552" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00553" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" CitationRef="c00552" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18123081" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00554" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/32/1" SectionRef="section-32-1">s. 32(1)</CitationSubRef>
inserted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00555" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00556" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00555" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00557" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/9/1/a" CitationRef="c00555" SectionRef="schedule-5-paragraph-9-1-a" Operative="true">Sch. 5 para. 9(1)(a)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00558" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00559" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" CitationRef="c00558" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c20409111" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00560" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/32/1/a" SectionRef="section-32-1-a">s. 32(1)(a)</CitationSubRef>
substituted (25.8.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/6" id="c00561" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="6">2000 c. 6</Citation>
, <CitationSubRef id="c00562" URI="http://www.legislation.gov.uk/id/ukpga/2000/6/section/165/1" CitationRef="c00561" SectionRef="section-165-1">ss. 165(1)</CitationSubRef>
, <CitationSubRef id="c00563" URI="http://www.legislation.gov.uk/id/ukpga/2000/6/section/168/1" CitationRef="c00561" SectionRef="section-168-1">168(1)</CitationSubRef>
, <CitationSubRef id="c00564" URI="http://www.legislation.gov.uk/id/ukpga/2000/6/schedule/9/paragraph/158" Operative="true" CitationRef="c00561" SectionRef="schedule-9-paragraph-158">Sch. 9 para. 158</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c20409121" Type="F">
<Para>
<Text>
<CitationSubRef id="c00565" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/32/1/b" SectionRef="section-32-1-b">S. 32(1)(b)</CitationSubRef>
substituted (1.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c00566" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
, <CitationSubRef id="c00567" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" CitationRef="c00566" SectionRef="section-5">ss. 5</CitationSubRef>
, <CitationSubRef id="c00568" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" CitationRef="c00566" SectionRef="section-7-2">7(2)</CitationSubRef>
, <CitationSubRef id="c00569" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/90/2" Operative="true" CitationRef="c00566" SectionRef="schedule-4-paragraph-90-2">Sch. 4 para. 90(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18122351" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00570" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/32/1/c" SectionRef="section-32-1-c">s. 32(1)(c)</CitationSubRef>
substituted (28.7.2003 for N.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/1247" id="c00571" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="1247" Title="The Criminal Justice (Northern Ireland) Order 2003">The Criminal Justice (Northern Ireland) Order 2003 (S.I. 2003/1247)</Citation>
, <CitationSubRef id="c00572" URI="http://www.legislation.gov.uk/id/uksi/2003/1247/article/36/1" CitationRef="c00571" SectionRef="article-36-1">art. 36(1)</CitationSubRef>
, <CitationSubRef id="c00573" URI="http://www.legislation.gov.uk/id/uksi/2003/1247/schedule/1/paragraph/15/a" CitationRef="c00571" SectionRef="schedule-1-paragraph-15-a" Operative="true">Sch. 1 para. 15(a)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/nisr/2003/352" id="c00574" Class="NorthernIrelandStatutoryRule" Year="2003" Number="352">S.R. 2003/352</Citation>
, <CitationSubRef id="c00575" URI="http://www.legislation.gov.uk/id/nisr/2003/352/article/2/d" CitationRef="c00574" SectionRef="article-2-d" Operative="true">art. 2(d)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18122381" Type="F">
<Para>
<Text>
Words repealed (28.7.2003 for N.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/1247" id="c00576" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="1247" Title="The Criminal Justice (Northern Ireland) Order 2003">The Criminal Justice (Northern Ireland) Order 2003 (S.I. 2003/1247)</Citation>
, <CitationSubRef id="c00577" URI="http://www.legislation.gov.uk/id/uksi/2003/1247/article/36" CitationRef="c00576" SectionRef="article-36">art. 36</CitationSubRef>
, <CitationSubRef id="c00578" URI="http://www.legislation.gov.uk/id/uksi/2003/1247/schedule/1/paragraph/15/b" CitationRef="c00576" SectionRef="schedule-1-paragraph-15-b" Operative="true">Sch. 1 para. 15(b)</CitationSubRef>
, <CitationSubRef id="c00579" URI="http://www.legislation.gov.uk/id/uksi/2003/1247/schedule/2" CitationRef="c00576" SectionRef="schedule-2" Operative="true">Sch. 2</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/nisr/2003/352" id="c00580" Class="NorthernIrelandStatutoryRule" Year="2003" Number="352">S.R. 2003/352</Citation>
, <CitationSubRef id="c00581" URI="http://www.legislation.gov.uk/id/nisr/2003/352/article/2/d" CitationRef="c00580" SectionRef="article-2-d" Operative="true">art. 2(d)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18123111" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00582" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/32/1" SectionRef="section-32-1">s. 32(1)</CitationSubRef>
inserted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00583" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00584" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00583" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00585" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/9/1/b" CitationRef="c00583" SectionRef="schedule-5-paragraph-9-1-b" Operative="true">Sch. 5 para. 9(1)(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00586" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00587" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" CitationRef="c00586" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c20409131" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c00588" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43">1980 c. 43</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c20409141" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1954/9" id="c00589" Class="NorthernIrelandParliamentAct" Year="1954" Number="9">1954 c. 9 (N.I.)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c20409151" Type="F">
<Para>
<Text>
<CitationSubRef id="c00590" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/32A" SectionRef="section-32A">S. 32A</CitationSubRef>
inserted (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00591" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00592" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00591" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00593" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/VII/paragraph/36/1" Operative="true" CitationRef="c00591" SectionRef="schedule-4-part-VII-paragraph-36-1">Sch. 4 Pt. VII para. 36(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509461" Type="F">
<Para>
<Text>
S. 33(1A) inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00601" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00602" CitationRef="c00601" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00603" CitationRef="c00601" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/4/1" Operative="true" SectionRef="schedule-3-paragraph-4-1">Sch. 3 para. 4(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00604" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00605" CitationRef="c00604" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509471" Type="F">
<Para>
<Text>
Words in s. 33(2) inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00607" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00608" CitationRef="c00607" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00609" CitationRef="c00607" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/4/2" Operative="true" SectionRef="schedule-3-paragraph-4-2">Sch. 3 para. 4(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00610" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00611" CitationRef="c00610" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509481" Type="F">
<Para>
<Text>
S. 33(3) substituted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00613" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00614" CitationRef="c00613" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00615" CitationRef="c00613" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/4/3" Operative="true" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00616" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00617" CitationRef="c00616" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18121581" Type="F">
<Para>
<Text>
Words in s. 33(3)(b) inserted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00619" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00620" CitationRef="c00619" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00621" CitationRef="c00619" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/10" SectionRef="schedule-5-paragraph-10" Operative="true">Sch. 5 para. 10</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00622" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00623" CitationRef="c00622" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509491" Type="F">
<Para>
<Text>
S. 33(4) inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00625" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00626" CitationRef="c00625" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00627" CitationRef="c00625" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/10" Operative="true" SectionRef="schedule-2-paragraph-10">Sch. 2 para. 10</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509501" Type="F">
<Para>
<Text>
Words in s. 33(4) substituted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00629" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00630" CitationRef="c00629" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00631" CitationRef="c00629" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/4/4" Operative="true" SectionRef="schedule-3-paragraph-4-4">Sch. 3 para. 4(4)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00632" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00633" CitationRef="c00632" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509511" Type="F">
<Para>
<Text>
S. 33(5) inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00635" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00636" CitationRef="c00635" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00637" CitationRef="c00635" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/4/5" Operative="true" SectionRef="schedule-3-paragraph-4-5">Sch. 3 para. 4(5)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00638" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00639" CitationRef="c00638" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18121621" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00640" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/34/4" SectionRef="section-34-4">s. 34(4)</CitationSubRef>
substituted (30.11.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00641" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00642" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00641" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00643" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/11" CitationRef="c00641" SectionRef="schedule-5-paragraph-11" Operative="true">Sch. 5 para. 11</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00644" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00645" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" CitationRef="c00644" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509621" Type="F">
<Para>
<Text>
<CitationSubRef id="c00646" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A" SectionRef="section-35A">S. 35A</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00647" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/33/4" CitationRef="c00648" SectionRef="schedule-4-paragraph-33-4">Sch. 4 para. 33(4)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00648" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00649" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00648" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00650" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/32/2/4" Operative="true" CitationRef="c00648" SectionRef="schedule-4-part-V-paragraph-32-2-4">Sch. 4 Pt. V para. 32(2)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509631" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00651" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/1/a" SectionRef="section-35A-1-a">s. 35A(1)(a)</CitationSubRef>
inserted (19.3.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00652" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00653" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/19/2/a" Operative="true" CitationRef="c00652" SectionRef="section-19-2-a">s. 19(2)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509641" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00654" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/1/a" SectionRef="section-35A-1-a">s. 35A(1)(a)</CitationSubRef>
inserted (19.3.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00655" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00656" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/19/2/b" Operative="true" CitationRef="c00655" SectionRef="section-19-2-b">s. 19(2)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509651" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00657" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/1/a" SectionRef="section-35A-1-a">s. 35A(1)(a)</CitationSubRef>
substituted (31.7.1998 with effect as mentioned in <CitationSubRef id="c00658" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/5" CitationRef="c00659" SectionRef="section-19-5">s. 19(5)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00659" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00660" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/1/a/5" Operative="true" CitationRef="c00659" SectionRef="section-19-1-a-5">s. 19(1)(a)(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509661" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00661" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/1/b" SectionRef="section-35A-1-b">s. 35A(1)(b)</CitationSubRef>
substituted (31.7.1998 with effect as mentioned in <CitationSubRef id="c00662" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/5" CitationRef="c00663" SectionRef="section-19-5">s. 19(5)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00663" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00664" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/1/b/5" Operative="true" CitationRef="c00663" SectionRef="section-19-1-b-5">s. 19(1)(b)(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509671" Type="F">
<Para>
<Text>
<CitationSubRef id="c00665" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/3" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/7" Type="group" StartSectionRef="section-35A-3" EndSectionRef="section-35A-7">S. 35A(3)-(7)</CitationSubRef>
inserted (31.7.1998 with effect as mentioned in <CitationSubRef id="c00666" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/5" CitationRef="c00667" SectionRef="section-19-5">s. 19(5)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00667" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00668" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/3/5" Operative="true" CitationRef="c00667" SectionRef="section-19-3-5">s. 19(3)(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18156831" Type="F">
<Para>
<Text>
<CitationSubRef id="c00669" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/5/a/b" SectionRef="section-35A-5-a-b">S. 35A(5)(a)(b)</CitationSubRef>
substituted for words (7.4.2005 with effect as mentioned in <CitationSubRef id="c00670" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/15" CitationRef="c00671" SectionRef="section-7-15">s. 7(15)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00671" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="c00672" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/6" CitationRef="c00671" SectionRef="section-7-6" Operative="true">s. 7(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c16988401" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00673" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/35A/5/b" SectionRef="section-35A-5-b">s. 35A(5)(b)</CitationSubRef>
substituted (24.7.2002 with application as mentioned in <CitationSubRef id="c00674" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/4" CitationRef="c00675" SectionRef="section-18-4">s. 18(4)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00675" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00676" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/2" CitationRef="c00675" SectionRef="section-18-2" Operative="true">s. 18(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509781" Type="F">
<Para>
<Text>
Words in s. 36(1) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00678" CitationRef="c00679" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/32/4" SectionRef="schedule-4-paragraph-32-4">Sch. 4 para. 32(4)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00679" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00680" CitationRef="c00679" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00681" CitationRef="c00679" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/32/3/4" Operative="true" SectionRef="schedule-4-part-V-paragraph-32-3-4">Sch. 4 Pt. V para. 32(3)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18156901" Type="F">
<Para>
<Text>
S. 36(3)(a)(b) substituted for words (7.4.2005 with effect as mentioned in <CitationSubRef id="c00683" CitationRef="c00684" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/15" SectionRef="section-7-15">s. 7(15)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00684" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
, <CitationSubRef id="c00685" CitationRef="c00684" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/6" SectionRef="section-7-6" Operative="true">s. 7(6)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c16988431" Type="F">
<Para>
<Text>
Words in s. 36(3)(b) substituted (24.7.2002 with application as mentioned in <CitationSubRef id="c00687" CitationRef="c00688" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/4" SectionRef="section-18-4">s. 18(4)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00688" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00689" CitationRef="c00688" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/2" SectionRef="section-18-2" Operative="true">s. 18(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509801" Type="F">
<Para>
<Text>
S. 36(4)(4A) substituted (31.7.1998 with effect as mentioned in <CitationSubRef id="c00691" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/5" SectionRef="section-19-5">s. 19(5)</CitationSubRef>
of the amending Act) for s. 36(4) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00692" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00693" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/3/5" Operative="true" SectionRef="section-19-3-5">s. 19(3)(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509811" Type="F">
<Para>
<Text>
S. 36(6) inserted (31.7.1998 with effect as mentioned in <CitationSubRef id="c00695" CitationRef="c00696" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/5" SectionRef="section-19-5">s. 19(5)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00696" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00697" CitationRef="c00696" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/4/5" Operative="true" SectionRef="section-19-4-5">s. 19(4)(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509821" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00698" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/37/2" SectionRef="section-37-2">s. 37(2)</CitationSubRef>
repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 37(3) and Sch. 29 Pt.V(3) Note 2 of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00699" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00700" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00699" SectionRef="section-19">ss. 19</CitationSubRef>
, <CitationSubRef id="c00701" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" CitationRef="c00699" SectionRef="section-162">162</CitationSubRef>
, <CitationSubRef id="c00702" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/VII/paragraph/37/1/3" CitationRef="c00699" SectionRef="schedule-4-part-VII-paragraph-37-1-3">Sch. 4 Pt. VII para. 37(1)(3)</CitationSubRef>
, <CitationSubRef id="c00703" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/3" Operative="true" CitationRef="c00699" SectionRef="schedule-29-part-V-3">Sch. 29 Pt.V(3)</CitationSubRef>
Note 2 ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509841" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00704" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/39/2/a" SectionRef="section-39-2-a">s. 39(2)(a)</CitationSubRef>
substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00705" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00706" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00706" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00707" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00706" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00708" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/a" CitationRef="c00706" SectionRef="schedule-4-part-IV-paragraph-22-a">Sch. 4 Pt. IV paras. 22(a)</CitationSubRef>
, <CitationSubRef id="c00709" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00706" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509851" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00710" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/39/4/a" SectionRef="section-39-4-a">s. 39(4)(a)</CitationSubRef>
substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00711" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00712" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00712" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00713" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00712" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00714" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/b" CitationRef="c00712" SectionRef="schedule-4-part-IV-paragraph-22-b">Sch. 4 Pt. IV paras. 22(b)</CitationSubRef>
, <CitationSubRef id="c00715" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00712" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509861" Type="F">
<Para>
<Text>
Words after para. (b) in s. 39(4) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00716" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00717" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00717" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00718" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00717" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00719" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/c" CitationRef="c00717" SectionRef="schedule-4-part-IV-paragraph-22-c">Sch. 4 Pt. IV paras. 22(c)</CitationSubRef>
, <CitationSubRef id="c00720" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00717" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509871" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00721" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/39/5/a" SectionRef="section-39-5-a">s. 39(5)(a)</CitationSubRef>
substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00722" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00723" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00723" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00724" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00723" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00725" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/b" CitationRef="c00723" SectionRef="schedule-4-part-IV-paragraph-22-b">Sch. 4 Pt. IV paras. 22(b)</CitationSubRef>
, <CitationSubRef id="c00726" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00723" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509881" Type="F">
<Para>
<Text>
Words after para. (b) in s. 39(5) substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00727" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00728" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00728" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00729" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00728" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00730" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/c" CitationRef="c00728" SectionRef="schedule-4-part-IV-paragraph-22-c">Sch. 4 Pt. IV paras. 22(c)</CitationSubRef>
, <CitationSubRef id="c00731" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00728" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509891" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00732" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/40/2" SectionRef="section-40-2">s. 40(2)</CitationSubRef>
substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00733" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00734" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00734" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00735" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00734" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00736" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/23/a" CitationRef="c00734" SectionRef="schedule-4-part-IV-paragraph-23-a">Sch. 4 Pt. IV paras. 23(a)</CitationSubRef>
, <CitationSubRef id="c00737" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00734" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12509901" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00738" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/40/2" SectionRef="section-40-2">s. 40(2)</CitationSubRef>
substituted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00739" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00740" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00740" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00741" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00740" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00742" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/23/b" CitationRef="c00740" SectionRef="schedule-4-part-IV-paragraph-23-b">Sch. 4 Pt. IV paras. 23(b)</CitationSubRef>
, <CitationSubRef id="c00743" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00740" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510081" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00744" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/41/1/a" SectionRef="section-41-1-a">s. 41(1)(a)</CitationSubRef>
substituted (25.8.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/6" id="c00745" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="6">2000 c. 6</Citation>
, <CitationSubRef id="c00746" URI="http://www.legislation.gov.uk/id/ukpga/2000/6/section/165/1" CitationRef="c00745" SectionRef="section-165-1">ss. 165(1)</CitationSubRef>
, <CitationSubRef id="c00747" URI="http://www.legislation.gov.uk/id/ukpga/2000/6/section/168/1" CitationRef="c00745" SectionRef="section-168-1">168(1)</CitationSubRef>
, <CitationSubRef id="c00748" URI="http://www.legislation.gov.uk/id/ukpga/2000/6/schedule/9/paragraph/159" Operative="true" CitationRef="c00745" SectionRef="schedule-9-paragraph-159">Sch. 9 para. 159</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510091" Type="F">
<Para>
<Text>
<CitationSubRef id="c00749" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/41/1/b" SectionRef="section-41-1-b">S. 41(1)(b)</CitationSubRef>
substituted (1.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c00750" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
, <CitationSubRef id="c00751" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" CitationRef="c00750" SectionRef="section-5">ss. 5</CitationSubRef>
, <CitationSubRef id="c00752" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" CitationRef="c00750" SectionRef="section-7-2">7(2)</CitationSubRef>
, <CitationSubRef id="c00753" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/90/3" Operative="true" CitationRef="c00750" SectionRef="schedule-4-paragraph-90-3">Sch. 4 para. 90(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510101" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1950/7" id="c00754" Class="NorthernIrelandParliamentAct" Year="1950" Number="7">1950 c. 7 (N.I.)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510111" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c00755" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43">1980 c. 43</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510121" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1954/9" id="c00756" Class="NorthernIrelandParliamentAct" Year="1954" Number="9">1954 c. 9 (N.I.)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510161" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/52" id="c00757" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="52">1988 c. 52</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510171" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/42/5/b" SectionRef="section-42-5-b">s. 42(5)(b)</CitationSubRef>
substituted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00759" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00760" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/22/1" Operative="true" CitationRef="c00759" SectionRef="section-22-1">s. 22(1)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510181" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/52" id="c00761" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="52">1988 c. 52</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510191" Type="F">
<Para>
<Text>
<CitationSubRef id="c00762" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/42/6/b" SectionRef="section-42-6-b">S. 42(6)(b)</CitationSubRef>
substituted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00763" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00764" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/22/2" Operative="true" CitationRef="c00763" SectionRef="section-22-2">s. 22(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510201" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1995/2994" id="c00765" Class="NorthernIrelandOrderInCouncil" Year="1995" Number="2994">S.I. 1995/2994 (N.I. 18)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510211" Type="F">
<Para>
<Text>
<CitationSubRef id="c00766" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/43A" SectionRef="section-43A">S. 43A</CitationSubRef>
inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00767" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00768" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" CitationRef="c00767" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00769" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/5" Operative="true" CitationRef="c00767" SectionRef="schedule-3-paragraph-5">Sch. 3 para. 5</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00770" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00771" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" CitationRef="c00770" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510221" Type="F">
<Para>
<Text>
<CitationSubRef id="c00772" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/43B" SectionRef="section-43B">S. 43B</CitationSubRef>
inserted (17.9.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/3" id="c00773" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="3">2001 c. 3</Citation>
, <CitationSubRef id="c00774" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/43" CitationRef="c00773" SectionRef="section-43">ss. 43</CitationSubRef>
, <CitationSubRef id="c00775" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/section/44" CitationRef="c00773" SectionRef="section-44">44</CitationSubRef>
, <CitationSubRef id="c00776" URI="http://www.legislation.gov.uk/id/ukpga/2001/3/schedule/paragraph/5" CitationRef="c00773" SectionRef="schedule-paragraph-5">Sch. para. 5</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2377" id="c00777" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2377">S.I. 2002/2377</Citation>
, <CitationSubRef id="c00778" URI="http://www.legislation.gov.uk/id/uksi/2002/2377/article/2" CitationRef="c00777" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236361" Type="F">
<Para>
<Text>
<CitationSubRef id="c00779" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/44/2/c" SectionRef="section-44-2-c">S. 44(2)(c)</CitationSubRef>
substituted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00780" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00781" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" CitationRef="c00780" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00782" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/6" Operative="true" CitationRef="c00780" SectionRef="schedule-3-paragraph-6">Sch. 3 para. 6</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00783" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00784" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" CitationRef="c00783" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236841" Type="C">
<Para>
<Text>
<CitationSubRef id="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45" SectionRef="section-45">S. 45</CitationSubRef>
applied (28.7.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00786" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
, <CitationSubRef id="c00787" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/20/10" Operative="true" CitationRef="c00786" SectionRef="section-20-10">s. 20(10)</CitationSubRef>
...</Text>
...</Para>
<Para>
<Text>
<CitationSubRef id="c00788" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45" SectionRef="section-45">S. 45</CitationSubRef>
applied (1.7.2001) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00789" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
, <CitationSubRef id="c00790" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/8/10/11/12" Operative="true" CitationRef="c00789" SectionRef="section-8-10-11-12">s. 8(10)(11)(12)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236851" Type="C">
<Para>
<Text>
<CitationSubRef id="c00791" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45" SectionRef="section-45">S. 45</CitationSubRef>
excluded (8.2.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/36" id="c00792" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="36" Title="Wireless Telegraphy Act 2006">Wireless Telegraphy Act 2006 (c. 36)</Citation>
, <CitationSubRef id="c00793" URI="http://www.legislation.gov.uk/id/ukpga/2006/36/section/51/6" CitationRef="c00792" SectionRef="section-51-6" Operative="true">ss. 51(6)</CitationSubRef>
, <CitationSubRef id="c00794" URI="http://www.legislation.gov.uk/id/ukpga/2006/36/section/126/2" CitationRef="c00792" SectionRef="section-126-2">126(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236861" Type="F">
<Para>
<Text>
<CitationSubRef id="c00795" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45/2A" SectionRef="section-45-2A">S. 45(2A)</CitationSubRef>
inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00796" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00797" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00796" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00798" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/11/1/2" Operative="true" CitationRef="c00796" SectionRef="schedule-2-paragraph-11-1-2">Sch. 2 para. 11(1)(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236871" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00799" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45/3" SectionRef="section-45-3">s. 45(3)</CitationSubRef>
inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00800" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00801" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00800" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00802" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/11/1/3" Operative="true" CitationRef="c00800" SectionRef="schedule-2-paragraph-11-1-3">Sch. 2 para. 11(1)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236881" Type="F">
<Para>
<Text>
<CitationSubRef id="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45/3A/3B" SectionRef="section-45-3A-3B">S. 45(3A)(3B)</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00804" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00805" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00805" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00806" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00805" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00807" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/24" CitationRef="c00805" SectionRef="schedule-4-part-IV-paragraph-24">Sch. 4 Pt. IV paras. 24</CitationSubRef>
, <CitationSubRef id="c00808" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00805" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236901" Type="F">
<Para>
<Text>
<CitationSubRef id="c00814" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45/3A/3B" SectionRef="section-45-3A-3B">S. 45(3A)(3B)</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c00815" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c00816" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00816" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c00817" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c00816" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00818" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/24" CitationRef="c00816" SectionRef="schedule-4-part-IV-paragraph-24">Sch. 4 Pt. IV paras. 24</CitationSubRef>
, <CitationSubRef id="c00819" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c00816" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18236911" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00820" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/45/3A/3B/a" SectionRef="section-45-3A-3B-a">s. 45(3A)(3B)(a)</CitationSubRef>
inserted (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00821" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c00822" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16" CitationRef="c00821" SectionRef="section-16">s. 16</CitationSubRef>
, <CitationSubRef id="c00823" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/15" CitationRef="c00821" SectionRef="schedule-1-paragraph-15">Sch. 1 paras. 15</CitationSubRef>
, <CitationSubRef id="c00824" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/17/2" Operative="true" CitationRef="c00821" SectionRef="schedule-1-paragraph-17-2">17(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18270791" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00837" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/46/1" SectionRef="section-46-1">s. 46(1)</CitationSubRef>
substituted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00838" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00839" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" CitationRef="c00838" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00840" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/7/1/a" Operative="true" CitationRef="c00838" SectionRef="schedule-3-paragraph-7-1-a">Sch. 3 para. 7(1)(a)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00841" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00842" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" CitationRef="c00841" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18270841" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/46/2/3" SectionRef="section-46-2-3">s. 46(2)(3)</CitationSubRef>
inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00844" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00845" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" CitationRef="c00844" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00846" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/7/1/b" Operative="true" CitationRef="c00844" SectionRef="schedule-3-paragraph-7-1-b">Sch. 3 para. 7(1)(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00847" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00848" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" CitationRef="c00847" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18270901" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00849" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/46/2/3" SectionRef="section-46-2-3">s. 46(2)(3)</CitationSubRef>
inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00850" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00851" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" CitationRef="c00850" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00852" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/7/1/b" Operative="true" CitationRef="c00850" SectionRef="schedule-3-paragraph-7-1-b">Sch. 3 para. 7(1)(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00853" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00854" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" CitationRef="c00853" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18274591" Type="F">
<Para>
<Text>
<CitationSubRef id="c00855" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/46A" SectionRef="section-46A">S. 46A</CitationSubRef>
inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00856" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00857" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00856" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00858" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/12" Operative="true" CitationRef="c00856" SectionRef="schedule-2-paragraph-12">Sch. 2 para. 12</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18235941" Type="F">
<Para>
<Text>
<CitationSubRef id="c00859" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/43C" SectionRef="section-43C">S. 43C</CitationSubRef>
and preceding cross heading inserted (1.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/15" id="c00860" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="15" Title="Serious Organised Crime and Police Act 2005">Serious Organised Crime and Police Act 2005 (c. 15)</Citation>
, <CitationSubRef id="c00861" URI="http://www.legislation.gov.uk/id/ukpga/2005/15/section/150/1" CitationRef="c00860" SectionRef="section-150-1" Operative="true">s. 150(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1521" id="c00862" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1521">S.I. 2005/1521</Citation>
, <CitationSubRef id="c00863" URI="http://www.legislation.gov.uk/id/uksi/2005/1521/article/3/1/u" CitationRef="c00862" SectionRef="article-3-1-u" Operative="true">art. 3(1)(u)</CitationSubRef>
(subject to <CitationSubRef id="c00864" URI="http://www.legislation.gov.uk/id/uksi/2005/1521/article/3/4/5" CitationRef="c00862" SectionRef="article-3-4-5">art. 3(4)(5)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c18235841" Type="F">
<Para>
<Text>
<CitationSubRef id="c00865" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/43C" SectionRef="section-43C">S. 43C</CitationSubRef>
and preceding cross heading inserted (1.7.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/15" id="c00866" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="15" Title="Serious Organised Crime and Police Act 2005">Serious Organised Crime and Police Act 2005 (c. 15)</Citation>
, <CitationSubRef id="c00867" URI="http://www.legislation.gov.uk/id/ukpga/2005/15/section/150/1" CitationRef="c00866" SectionRef="section-150-1" Operative="true">s. 150(1)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1521" id="c00868" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1521">S.I. 2005/1521</Citation>
, <CitationSubRef id="c00869" URI="http://www.legislation.gov.uk/id/uksi/2005/1521/article/3/1/u" CitationRef="c00868" SectionRef="article-3-1-u" Operative="true">art. 3(1)(u)</CitationSubRef>
(subject to <CitationSubRef id="c00870" URI="http://www.legislation.gov.uk/id/uksi/2005/1521/article/3/4/5" CitationRef="c00868" SectionRef="article-3-4-5">art. 3(4)(5)</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c18043441" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="c00877" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/47/1/2/a" SectionRef="section-47-1-2-a">s. 47(1)(2)(a)</CitationSubRef>
inserted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00878" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00879" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00878" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00880" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/12" CitationRef="c00878" SectionRef="schedule-5-paragraph-12" Operative="true">Sch. 5 para. 12</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00881" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00882" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" CitationRef="c00881" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510421" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00883" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/47/1/2" SectionRef="section-47-1-2">s. 47(1)(2)</CitationSubRef>
inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00884" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/3" CitationRef="c00885" SectionRef="schedule-2-paragraph-14-3">Sch. 2 para. 14(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00885" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00886" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00885" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00887" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/1/a/3" Operative="true" CitationRef="c00885" SectionRef="schedule-2-paragraph-14-1-a-3">Sch. 2 para. 14(1)(a)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510441" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00888" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c18043481" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="c00889" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/48/3/a" SectionRef="section-48-3-a">s. 48(3)(a)</CitationSubRef>
inserted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00890" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00891" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00890" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00892" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/13" CitationRef="c00890" SectionRef="schedule-5-paragraph-13" Operative="true">Sch. 5 para. 13</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00893" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00894" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" CitationRef="c00893" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510471" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00895" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/48/3" SectionRef="section-48-3">s. 48(3)</CitationSubRef>
inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00896" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/3" CitationRef="c00897" SectionRef="schedule-2-paragraph-14-3">Sch. 2 para. 14(3)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00897" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00898" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00897" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00899" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/1/b/3" Operative="true" CitationRef="c00897" SectionRef="schedule-2-paragraph-14-1-b-3">Sch. 2 para. 14(1)(b)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510481" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00900" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/48/4" SectionRef="section-48-4">s. 48(4)</CitationSubRef>
substituted (1.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c00901" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
, <CitationSubRef id="c00902" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" CitationRef="c00901" SectionRef="section-5">ss. 5</CitationSubRef>
, <CitationSubRef id="c00903" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" CitationRef="c00901" SectionRef="section-7-2">7(2)</CitationSubRef>
, <CitationSubRef id="c00904" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/90/4" Operative="true" CitationRef="c00901" SectionRef="schedule-4-paragraph-90-4">Sch. 4 para. 90(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510511" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00905" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/51/1" SectionRef="section-51-1">s. 51(1)</CitationSubRef>
substituted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00906" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c00907" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" CitationRef="c00906" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c00908" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/7/2" Operative="true" CitationRef="c00906" SectionRef="schedule-3-paragraph-7-2">Sch. 3 para. 7(2)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c00909" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c00910" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" CitationRef="c00909" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18054981" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/51/3/b/i" SectionRef="section-51-3-b-i">s. 51(3)(b)(i)</CitationSubRef>
substituted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/39" id="c00912" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Courts Act 2003">Courts Act 2003 (c. 39)</Citation>
, <CitationSubRef id="c00913" URI="http://www.legislation.gov.uk/id/ukpga/2003/39/section/109/1" CitationRef="c00912" SectionRef="section-109-1">s. 109(1)</CitationSubRef>
, <CitationSubRef id="c00914" URI="http://www.legislation.gov.uk/id/ukpga/2003/39/schedule/8/paragraph/362/a" CitationRef="c00912" SectionRef="schedule-8-paragraph-362-a" Operative="true">Sch. 8 para. 362(a)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2066" id="c00915" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2066">S.I. 2004/2066</Citation>
, <CitationSubRef id="c00916" URI="http://www.legislation.gov.uk/id/uksi/2004/2066/article/2/c/xvi" CitationRef="c00915" SectionRef="article-2-c-xvi" Operative="true">art. 2(c)(xvi)</CitationSubRef>
(subject to <CitationSubRef id="c00917" URI="http://www.legislation.gov.uk/id/uksi/2004/2066/article/3" CitationRef="c00915" SectionRef="article-3">art. 3</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510531" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1981/1675" id="c00918" Class="NorthernIrelandOrderInCouncil" Year="1981" Number="1675">S.I.1981/1675 (N.I.26)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510541" Type="F">
<Para>
<Text>
<CitationSubRef id="c00919" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/51A" SectionRef="section-51A">S. 51A</CitationSubRef>
inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00920" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00921" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00920" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00922" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/13" Operative="true" CitationRef="c00920" SectionRef="schedule-2-paragraph-13">Sch. 2 para. 13</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510711" Type="F">
<Para>
<Text>
<CitationSubRef id="c00923" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/52/3" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/22/section/52/6" Type="group" StartSectionRef="section-52-3" EndSectionRef="section-52-6">S. 52(3)-(6)</CitationSubRef>
substituted (31.1.1997) for s. 52(3)-(5) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/38" id="c00924" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="38">1995 c. 38</Citation>
, <CitationSubRef id="c00925" URI="http://www.legislation.gov.uk/id/ukpga/1995/38/section/15/1" CitationRef="c00924" SectionRef="section-15-1">s. 15(1)</CitationSubRef>
, <CitationSubRef id="c00926" URI="http://www.legislation.gov.uk/id/ukpga/1995/38/schedule/1/paragraph/19" Operative="true" CitationRef="c00924" SectionRef="schedule-1-paragraph-19">Sch. 1 para. 19</CitationSubRef>
(with <CitationSubRef id="c00927" URI="http://www.legislation.gov.uk/id/ukpga/1995/38/section/1/3" CitationRef="c00924" SectionRef="section-1-3">ss. 1(3)</CitationSubRef>
, <CitationSubRef id="c00928" URI="http://www.legislation.gov.uk/id/ukpga/1995/38/section/6/4/5" CitationRef="c00924" SectionRef="section-6-4-5">6(4)(5)</CitationSubRef>
, <CitationSubRef id="c00929" URI="http://www.legislation.gov.uk/id/ukpga/1995/38/section/14" CitationRef="c00924" SectionRef="section-14">14</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/3217" id="c00930" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="3217">S.I. 1996/3217</Citation>
, <CitationSubRef id="c00931" URI="http://www.legislation.gov.uk/id/uksi/1996/3217/article/2" Operative="true" CitationRef="c00930" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510731" Type="F">
<Para>
<Text>
<CitationSubRef id="c00932" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/52/5" SectionRef="section-52-5">S. 52(5)</CitationSubRef>
repealed (6.9.1999) by <Citation URI="http://www.legislation.gov.uk/id/nisi/1997/2983" id="c00933" Class="NorthernIrelandOrderInCouncil" Year="1997" Number="2983">S.I. 1997/2983 (N.I. 21)</Citation>
, <CitationSubRef id="c00934" URI="http://www.legislation.gov.uk/id/nisi/1997/2983/article/13/2" CitationRef="c00933" SectionRef="article-13-2">art. 13(2)</CitationSubRef>
, <CitationSubRef id="c00935" URI="http://www.legislation.gov.uk/id/nisi/1997/2983/schedule/2" Operative="true" CitationRef="c00933" SectionRef="schedule-2">Sch. 2</CitationSubRef>
(with <CitationSubRef id="c00936" URI="http://www.legislation.gov.uk/id/nisi/1997/2983/article/12" CitationRef="c00933" SectionRef="article-12">art. 12</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/nisr/1999/339" id="c00937" Class="NorthernIrelandStatutoryRule" Year="1999" Number="339">S.R. 1999/339</Citation>
, <CitationSubRef id="c00938" URI="http://www.legislation.gov.uk/id/nisr/1999/339/article/2" Operative="true" CitationRef="c00937" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510751" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00939" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/52/6" SectionRef="section-52-6">s. 52(6)</CitationSubRef>
repealed (6.9.1999) by <Citation URI="http://www.legislation.gov.uk/id/nisi/1997/2983" id="c00940" Class="NorthernIrelandOrderInCouncil" Year="1997" Number="2983">S.I. 1997/2983 (N.I. 21)</Citation>
, <CitationSubRef id="c00941" URI="http://www.legislation.gov.uk/id/nisi/1997/2983/article/13/2" CitationRef="c00940" SectionRef="article-13-2">art. 13(2)</CitationSubRef>
, <CitationSubRef id="c00942" URI="http://www.legislation.gov.uk/id/nisi/1997/2983/schedule/2" Operative="true" CitationRef="c00940" SectionRef="schedule-2">Sch. 2</CitationSubRef>
(with <CitationSubRef id="c00943" URI="http://www.legislation.gov.uk/id/nisi/1997/2983/article/12" CitationRef="c00940" SectionRef="article-12">art. 12</CitationSubRef>
); <Citation URI="http://www.legislation.gov.uk/id/nisr/1999/339" id="c00944" Class="NorthernIrelandStatutoryRule" Year="1999" Number="339">S.R. 1999/339</Citation>
, <CitationSubRef id="c00945" URI="http://www.legislation.gov.uk/id/nisr/1999/339/article/2" Operative="true" CitationRef="c00944" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18044061" Type="F">
<Para>
<Text>
Word in <CitationSubRef id="c00946" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/53" SectionRef="section-53">s. 53</CitationSubRef>
inserted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00947" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00948" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00947" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00949" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/14" CitationRef="c00947" SectionRef="schedule-5-paragraph-14" Operative="true">Sch. 5 para. 14</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00950" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00951" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" CitationRef="c00950" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18045381" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00952" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/54" SectionRef="section-54">s. 54</CitationSubRef>
inserted (19.12.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00953" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00954" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00953" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00955" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/15" CitationRef="c00953" SectionRef="schedule-5-paragraph-15" Operative="true">Sch. 5 para. 15</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00956" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00957" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a" CitationRef="c00956" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510861" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00958" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/55/1" SectionRef="section-55-1">s. 55(1)</CitationSubRef>
substituted (1.9.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/15" id="c00959" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="15">1998 c. 15</Citation>
, <CitationSubRef id="c00960" URI="http://www.legislation.gov.uk/id/ukpga/1998/15/section/4/2/c" Operative="true" CitationRef="c00959" SectionRef="section-4-2-c">s. 4(2)(c)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/1837" id="c00961" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="1837">S.I. 1998/1837</Citation>
, <CitationSubRef id="c00962" URI="http://www.legislation.gov.uk/id/uksi/1998/1837/article/2" Operative="true" CitationRef="c00961" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510871" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c00963" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43">1980 c. 43</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510881" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1981/1675" id="c00964" Class="NorthernIrelandOrderInCouncil" Year="1981" Number="1675">S.I. 1981/1675 (N.I.26)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510891" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00965" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/55/1" SectionRef="section-55-1">s. 55(1)</CitationSubRef>
substituted (29.4.1996 with effect as mentioned in <CitationSubRef id="c00966" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/3" CitationRef="c00967" SectionRef="schedule-2-paragraph-14-3">Sch. 2 para. 14(3)</CitationSubRef>
of the amending Act) for s. 55(1)(a)(b) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00967" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00968" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00967" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c00969" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/2/3" Operative="true" CitationRef="c00967" SectionRef="schedule-2-paragraph-14-2-3">Sch. 2 para. 14(2)(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18055031" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00970" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/55/2/a/ii" SectionRef="section-55-2-a-ii">s. 55(2)(a)(ii)</CitationSubRef>
substituted (1.9.2004) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/39" id="c00971" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Courts Act 2003">Courts Act 2003 (c. 39)</Citation>
, <CitationSubRef id="c00972" URI="http://www.legislation.gov.uk/id/ukpga/2003/39/section/109/1" CitationRef="c00971" SectionRef="section-109-1">s. 109(1)</CitationSubRef>
, <CitationSubRef id="c00973" URI="http://www.legislation.gov.uk/id/ukpga/2003/39/schedule/8/paragraph/362/b" CitationRef="c00971" SectionRef="schedule-8-paragraph-362-b" Operative="true">Sch. 8 para. 362(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2066" id="c00974" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2066">S.I. 2004/2066</Citation>
, <CitationSubRef id="c00975" URI="http://www.legislation.gov.uk/id/uksi/2004/2066/article/2/c/xvi" CitationRef="c00974" SectionRef="article-2-c-xvi" Operative="true">art. 2(c)(xvi)</CitationSubRef>
(subject to <CitationSubRef id="c00976" URI="http://www.legislation.gov.uk/id/uksi/2004/2066/article/3" CitationRef="c00974" SectionRef="article-3">art. 3</CitationSubRef>
) ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510901" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00977" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/55/5/a" SectionRef="section-55-5-a">s. 55(5)(a)</CitationSubRef>
substituted (1.9.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/15" id="c00978" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="15">1998 c. 15</Citation>
, <CitationSubRef id="c00979" URI="http://www.legislation.gov.uk/id/ukpga/1998/15/section/4/1/b" Operative="true" CitationRef="c00978" SectionRef="section-4-1-b">s. 4(1)(b)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/1837" id="c00980" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="1837">S.I. 1998/1837</Citation>
, <CitationSubRef id="c00981" URI="http://www.legislation.gov.uk/id/uksi/1998/1837/article/2" Operative="true" CitationRef="c00980" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510911" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c00982" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43">1980 c. 43</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510921" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1981/1675" id="c00983" Class="NorthernIrelandOrderInCouncil" Year="1981" Number="1675">S.I. 1981/1675 (N.I.26)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510931" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00984" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510941" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c00985" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/1" SectionRef="section-57-1">s. 57(1)</CitationSubRef>
repealed (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00986" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c00987" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c00986" SectionRef="section-23">ss. 23</CitationSubRef>
, <CitationSubRef id="c00988" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" CitationRef="c00986" SectionRef="section-205">205</CitationSubRef>
, <CitationSubRef id="c00989" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/16" CitationRef="c00986" SectionRef="schedule-16">Sch. 16</CitationSubRef>
, <CitationSubRef id="c00990" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II" Operative="true" CitationRef="c00986" SectionRef="schedule-41-part-II">Sch. 41 Pt. II</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c18046021" Type="F">
<Para>
<Text>
<CitationSubRef id="c00991" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/7A" SectionRef="section-57-7A">S. 57(7A)</CitationSubRef>
inserted (30.11.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00992" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00993" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" CitationRef="c00992" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c00994" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/16" CitationRef="c00992" SectionRef="schedule-5-paragraph-16" Operative="true">Sch. 5 para. 16</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c00995" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c00996" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" CitationRef="c00995" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18030781" Type="F">
<Para>
<Text>
<CitationSubRef id="c00997" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/8" SectionRef="section-57-8">S. 57(8)</CitationSubRef>
repealed (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00998" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c00999" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/2/b" CitationRef="c00998" SectionRef="section-20-2-b" Operative="true">ss. 20(2)(b)</CitationSubRef>
, <CitationSubRef id="c01000" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/141" CitationRef="c00998" SectionRef="section-141">141</CitationSubRef>
, <CitationSubRef id="c01001" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/40/part/1/5" CitationRef="c00998" SectionRef="schedule-40-part-1-5" Operative="true">Sch. 40 Pt. 1(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18064461" Type="F">
<Para>
<Text>
Words in s. 58(1) substituted (22.7.2004 with effect as mentioned in <CitationSubRef id="c01003" CitationRef="c01004" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/18/4" SectionRef="section-18-4">s. 18(4)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c01004" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
, <CitationSubRef id="c01005" CitationRef="c01004" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/18/3" SectionRef="section-18-3" Operative="true">s. 18(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510951" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c01006" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29">1990 c. 29</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510961" Type="C">
<Para>
<Text>
<CitationSubRef id="c01007" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/59/2/a" SectionRef="section-59-2-a">S. 59(2)(a)</CitationSubRef>
applied (1.9.2001) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2001/561" id="c01008" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="561">S.I. 2001/561</Citation>
, <CitationSubRef id="c01009" URI="http://www.legislation.gov.uk/id/uksi/2001/561/regulation/11/4" Operative="true" CitationRef="c01008" SectionRef="regulation-11-4">reg. 11(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510971" Type="F">
<Para>
<Text>
<CitationSubRef id="c01010" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/59/6" SectionRef="section-59-6">S. 59(6)</CitationSubRef>
inserted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01011" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c01012" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" CitationRef="c01011" SectionRef="section-23">s. 23</CitationSubRef>
, <CitationSubRef id="c01013" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/15" Operative="true" CitationRef="c01011" SectionRef="schedule-2-paragraph-15">Sch. 2 para. 15</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510981" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c01014" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/60/2" SectionRef="section-60-2">s. 60(2)</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c01015" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c01016" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01016" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01017" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c01016" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c01018" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/25" CitationRef="c01016" SectionRef="schedule-4-part-IV-paragraph-25">Sch. 4 Pt. IV paras. 25</CitationSubRef>
, <CitationSubRef id="c01019" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c01016" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c19685071" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c01020" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/60/3" SectionRef="section-60-3">s. 60(3)</CitationSubRef>
inserted (19.7.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="c01021" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
, <CitationSubRef id="c01022" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/106/2" CitationRef="c01021" SectionRef="section-106-2" Operative="true">s. 106(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12510991" Type="F">
<Para>
<Text>
S. 60A inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c01024" CitationRef="c01025" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01025" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01026" CitationRef="c01025" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" Operative="true" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c01027" CitationRef="c01025" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/part/IV/paragraph/26" SectionRef="part-IV-paragraph-26">Pt. IV paras. 26</CitationSubRef>
, <CitationSubRef id="c01028" CitationRef="c01025" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/part/IV/paragraph/29" SectionRef="part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511001" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1981/154" id="c01029" Class="NorthernIrelandOrderInCouncil" Year="1981" Number="154">S.I. 1981/154 (N.I. 1)</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511171" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/52" id="c01030" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="52">1988 c. 52</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511181" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="c01031" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/61/3/a" SectionRef="section-61-3-a">s. 61(3)(a)</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c01032" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c01033" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01033" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01034" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c01033" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c01035" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/27/1/a" CitationRef="c01033" SectionRef="schedule-4-paragraph-27-1-a">Sch. 4 paras. 27(1)(a)</CitationSubRef>
, <CitationSubRef id="c01036" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" Operative="true" CitationRef="c01033" SectionRef="schedule-4-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511191" Type="F">
<Para>
<Text>
<CitationSubRef id="c01037" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/61/3/c" SectionRef="section-61-3-c">S. 61(3)(c)</CitationSubRef>
and preceding word repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 29 and Sch. 29 Pt. V(2) Note of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01038" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01039" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c01038" SectionRef="section-19">ss. 19</CitationSubRef>
, <CitationSubRef id="c01040" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" CitationRef="c01038" SectionRef="section-162">162</CitationSubRef>
, <CitationSubRef id="c01041" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/27/1/b" CitationRef="c01038" SectionRef="schedule-4-paragraph-27-1-b">Sch. 4 paras. 27(1)(b)</CitationSubRef>
, <CitationSubRef id="c01042" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c01038" SectionRef="schedule-4-paragraph-29">29</CitationSubRef>
, <CitationSubRef id="c01043" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/2" Operative="true" CitationRef="c01038" SectionRef="schedule-29-part-V-2">Sch. 29 Pt. V(2)</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511211" Type="F">
<Para>
<Text>
<CitationSubRef id="c01044" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/61/3A" SectionRef="section-61-3A">S. 61(3A)</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c01045" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c01046" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01046" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01047" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c01046" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c01048" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/27/2" CitationRef="c01046" SectionRef="schedule-4-part-IV-paragraph-27-2">Sch. 4 Pt. IV paras. 27(2)</CitationSubRef>
, <CitationSubRef id="c01049" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c01046" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511221" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/52" id="c01050" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="52">1988 c. 52</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511231" Type="F">
<Para>
<Text>
<CitationSubRef id="c01051" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/61/4/5/7" SectionRef="section-61-4-5-7">S. 61(4)(5)(7)</CitationSubRef>
repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 29 and Sch. 29 Pt. V(2) Note of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01052" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01053" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c01052" SectionRef="section-19">ss. 19</CitationSubRef>
, <CitationSubRef id="c01054" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" CitationRef="c01052" SectionRef="section-162">162</CitationSubRef>
, <CitationSubRef id="c01055" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/27/3" CitationRef="c01052" SectionRef="schedule-4-part-IV-paragraph-27-3">Sch. 4 Pt. IV paras. 27(3)</CitationSubRef>
, <CitationSubRef id="c01056" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" CitationRef="c01052" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
, <CitationSubRef id="c01057" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/2" Operative="true" CitationRef="c01052" SectionRef="schedule-29-part-V-2">Sch. 29 Pt. V(2)</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511251" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/52" id="c01058" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="52">1988 c. 52</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511261" Type="F">
<Para>
<Text>
<CitationSubRef id="c01059" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/61/6/b" SectionRef="section-61-6-b">S. 61(6)(b)</CitationSubRef>
substituted (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01060" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c01061" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/22/4" Operative="true" CitationRef="c01060" SectionRef="section-22-4">s. 22(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511281" Type="F">
<Para>
<Text>
<CitationSubRef id="c01062" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/61A" SectionRef="section-61A">S. 61A</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in <CitationSubRef id="c01063" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" CitationRef="c01064" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01064" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01065" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" CitationRef="c01064" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c01066" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/28" CitationRef="c01064" SectionRef="schedule-4-part-IV-paragraph-28">Sch. 4 Pt. IV paras. 28</CitationSubRef>
, <CitationSubRef id="c01067" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" CitationRef="c01064" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511291" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/52" id="c01068" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="52">1988 c. 52</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511301" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/52" id="c01069" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="52">1988 c. 52</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511311" Type="F">
<Para>
<Text>
S. 61B inserted (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c01071" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
, <CitationSubRef id="c01072" CitationRef="c01071" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16" SectionRef="section-16">s. 16</CitationSubRef>
, <CitationSubRef id="c01073" CitationRef="c01071" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/2" Operative="true" SectionRef="schedule-1-paragraph-2">Sch. 1 para. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18136331" Type="F">
<Para>
<Text>
S. 61B(2)(2A) substituted (19.7.2006) for s. 61B(2) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="c01075" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
, <CitationSubRef id="c01076" CitationRef="c01075" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/14" SectionRef="section-14" Operative="true">s. 14</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511441" Type="F">
<Para>
<Text>
Definitions in s. 62(1) repealed (1.5.1995 with effect as mentioned in Sch. 29 Pt. V(2) Note of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01077" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
, <CitationSubRef id="c01078" CitationRef="c01077" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c01079" CitationRef="c01077" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/2" Operative="true" SectionRef="schedule-29-part-V-2">Sch. 29 Pt. V(2)</CitationSubRef>
Note ...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511461" Type="F">
<Para>
<Text>
Definition in s. 62(1) inserted (1.4.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01080" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
, <CitationSubRef id="c01081" CitationRef="c01080" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/18" SectionRef="section-18">s. 18</CitationSubRef>
, <CitationSubRef id="c01082" CitationRef="c01080" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/3/paragraph/7/3" Operative="true" SectionRef="schedule-3-paragraph-7-3">Sch. 3 para. 7(3)</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/1998/560" id="c01083" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="560">S.I. 1998/560</Citation>
, <CitationSubRef id="c01084" CitationRef="c01083" URI="http://www.legislation.gov.uk/id/uksi/1998/560/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511471" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/54" id="c01085" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="54">1984 c. 54</Citation>
. ...</Text>
...</Para>
...</Commentary>
<Commentary id="c19685111" Type="F">
<Para>
<Text>
Words in s. 62(1) substituted (19.7.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/14" id="c01087" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Vehicle Registration Marks Act 2007">Vehicle Registration Marks Act 2007 (c. 14)</Citation>
, <CitationSubRef id="c01088" CitationRef="c01087" URI="http://www.legislation.gov.uk/id/ukpga/2007/14/section/1/3" SectionRef="section-1-3" Operative="true">s. 1(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c18046511" Type="F">
<Para>
<Text>
S. 62(1): definition of "vehicle" substituted (30.11.2003) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01090" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
, <CitationSubRef id="c01091" CitationRef="c01090" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19" SectionRef="section-19">s. 19</CitationSubRef>
, <CitationSubRef id="c01092" CitationRef="c01090" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/17" SectionRef="schedule-5-paragraph-17" Operative="true">Sch. 5 para. 17</CitationSubRef>
; <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/3086" id="c01093" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="3086">S.I. 2003/3086</Citation>
, <CitationSubRef id="c01094" CitationRef="c01093" URI="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/b" SectionRef="article-2-b" Operative="true">art. 2(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="c12511501" Type="F">
<Para>
<Text>
S. 62(1A) inserted (29.4.1996 with effect as mentioned in <CitationSubRef id="c01096" CitationRef="c01097" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/15/4" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01097" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
, <CitationSubRef id="c01098" CitationRef="c01097" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/15/3/4" Operative="true" SectionRef="section-15-3-4">s. 15(3)(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-1ac0183e6f921a6004d1e72ab0cbc75d" Type="F">
<Para>
<Text>
S. 29(2A)-(2E) inserted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8td0as2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8td0as2-00008" CitationRef="cn8td0as2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/45/paragraph/2/3" SectionRef="schedule-45-paragraph-2-3" Operative="true">Sch. 45 para. 2(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-41525b4e65e2b20a409a3e21add56431" Type="F">
<Para>
<Text>
Words in s. 29(7) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8td0as2-00015" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8td0as2-00016" CitationRef="cn8td0as2-00015" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/45/paragraph/2/5" SectionRef="schedule-45-paragraph-2-5" Operative="true">Sch. 45 para. 2(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-0b3bfa415901f1a6905f15061f19fca9" Type="F">
<Para>
<Text>
Words in s. 29(1) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8td0as2-00023" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8td0as2-00024" CitationRef="cn8td0as2-00023" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/45/paragraph/2/2" SectionRef="schedule-45-paragraph-2-2" Operative="true">Sch. 45 para. 2(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-e5a55a0091329546521db2fe566fe34c" Type="F">
<Para>
<Text>
Words in s. 29(3) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8td0as2-00031" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8td0as2-00032" CitationRef="cn8td0as2-00031" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/45/paragraph/2/4" SectionRef="schedule-45-paragraph-2-4" Operative="true">Sch. 45 para. 2(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-e479fdcbfb7479db0e339c2223400ed9" Type="F">
<Para>
<Text>
Words in s. 30(2) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8tlu1x2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8tlu1x2-00008" CitationRef="cn8tlu1x2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/45/paragraph/3" SectionRef="schedule-45-paragraph-3" Operative="true">Sch. 45 para. 3</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-81664c8bda7a535efb5cf9d63ac19faa" Type="F">
<Para>
<Text>
<CitationSubRef id="cn8tqhey2-00006" StartSectionRef="section-33-1B" EndSectionRef="section-33-1D" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/33/1B" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/22/section/33/1D">S. 33(1B)-(1D)</CitationSubRef>
inserted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8tqhey2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8tqhey2-00008" CitationRef="cn8tqhey2-00007" SectionRef="section-147" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/147" Operative="true">s. 147</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-eafbf2d64e7489b952c78c4ca24efcb9" Type="F">
<Para>
<Text>
S. 61B(1)(ba) inserted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8tvqeq2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8tvqeq2-00008" CitationRef="cn8tvqeq2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/148/2" SectionRef="section-148-2" Operative="true">s. 148(2)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-dcc0a5f1322eb9e906555b3052179d88" Type="F">
<Para>
<Text>
Words in s. 61B(1)(c) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8tvqeq2-00015" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8tvqeq2-00016" CitationRef="cn8tvqeq2-00015" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/148/3" SectionRef="section-148-3" Operative="true">s. 148(3)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-05dd8ed1991f8a3829b8589388fb8954" Type="F">
<Para>
<Text>
Words in s. 61B(1)(d) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8tvqeq2-00023" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8tvqeq2-00024" CitationRef="cn8tvqeq2-00023" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/148/4" SectionRef="section-148-4" Operative="true">s. 148(4)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-5ab8fe676314baafcee7500a8bdfa149" Type="F">
<Para>
<Text>
Words in s. 61B(1)(e) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8uf0d02-00031" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8uf0d02-00032" CitationRef="cn8uf0d02-00031" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/148/5" SectionRef="section-148-5" Operative="true">s. 148(5)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-4a732477fdeb2671563a7fd9b4413675" Type="F">
<Para>
<Text>
Words in s. 61B(3)(a) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8uf0d02-00039" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8uf0d02-00040" CitationRef="cn8uf0d02-00039" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/148/6/a" SectionRef="section-148-6-a" Operative="true">s. 148(6)(a)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-b39aa5531d8ebc62afbd6ceca302d84e" Type="F">
<Para>
<Text>
Words in s. 61B(3)(b) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8uf0d02-00047" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8uf0d02-00048" CitationRef="cn8uf0d02-00047" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/148/6/b" SectionRef="section-148-6-b" Operative="true">s. 148(6)(b)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-297e50b9c9f32de03d81ea99a3034039" Type="F">
<Para>
<Text>
Words in s. 61B(3)(c) substituted (21.7.2008) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn8uf0d02-00055" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn8uf0d02-00056" CitationRef="cn8uf0d02-00055" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/148/6/c" SectionRef="section-148-6-c" Operative="true">s. 148(6)(c)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-3af8d74e99bb4992357c46a90f7d1515" Type="F">
<Para>
<Text>
S. 10(2) omitted (1.1.2009) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn9x08k42-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn9x08k42-00006" CitationRef="cn9x08k42-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/2" SectionRef="section-144-2" Operative="true">s. 144(2)</CitationSubRef>
<CitationSubRef id="cn9x08k42-00007" CitationRef="cn9x08k42-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/7" SectionRef="section-144-7">(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-f0cdab80d97b7d1f7bfec74cd3cb2656" Type="F">
<Para>
<Text>
S. 10(3) omitted (1.1.2009) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn9x08k42-00012" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn9x08k42-00013" CitationRef="cn9x08k42-00012" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/2" SectionRef="section-144-2" Operative="true">s. 144(2)</CitationSubRef>
<CitationSubRef id="cn9x08k42-00014" CitationRef="cn9x08k42-00012" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/7" SectionRef="section-144-7">(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-aae0f668e9cfbf4f4beb8dba13656f39" Type="F">
<Para>
<Text>
S. 19 substituted (1.1.2009) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn9x2f8d2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn9x2f8d2-00009" CitationRef="cn9x2f8d2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/3" SectionRef="section-144-3" Operative="true">s. 144(3)</CitationSubRef>
<CitationSubRef id="cn9x2f8d2-00010" CitationRef="cn9x2f8d2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/7" SectionRef="section-144-7">(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-d59223dd6fc3264a43253f88545939ec" Type="F">
<Para>
<Text>
S. 22(1D)(a) omitted (1.1.2009) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn9xdfs62-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn9xdfs62-00006" CitationRef="cn9xdfs62-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/4" SectionRef="section-144-4" Operative="true">s. 144(4)</CitationSubRef>
<CitationSubRef id="cn9xdfs62-00007" CitationRef="cn9xdfs62-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/7" SectionRef="section-144-7">(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-0a7dc7ae452897d88a7f8999e6881ddf" Type="F">
<Para>
<Text>
Words in s. 31(7)(a) inserted (1.1.2009) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn9xey4i2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn9xey4i2-00008" CitationRef="cn9xey4i2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/5/a" SectionRef="section-144-5-a" Operative="true">s. 144(5)(a)</CitationSubRef>
<CitationSubRef id="cn9xey4i2-00009" CitationRef="cn9xey4i2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/7" SectionRef="section-144-7">(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-7dfb4dd3c051d2b1479056a46de6ea83" Type="F">
<Para>
<Text>
Words in s. 31B(9)(a)(i) inserted (1.1.2009) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn9xi95c2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn9xi95c2-00008" CitationRef="cn9xi95c2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/5/b" SectionRef="section-144-5-b" Operative="true">s. 144(5)(b)</CitationSubRef>
<CitationSubRef id="cn9xi95c2-00009" CitationRef="cn9xi95c2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/7" SectionRef="section-144-7">(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-d4c9aca1a6f06e3e08424c9f319b8af0" Type="F">
<Para>
<Text>
Words in s. 31C(7)(a) inserted (1.1.2009) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cn9xl0l92-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cn9xl0l92-00008" CitationRef="cn9xl0l92-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/5/c" SectionRef="section-144-5-c" Operative="true">s. 144(5)(c)</CitationSubRef>
<CitationSubRef id="cn9xl0l92-00009" CitationRef="cn9xl0l92-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/7" SectionRef="section-144-7">(7)</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="key-f98a39e0e72974bff1fee28feb7280b5" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="cn9xto8a2-00006" SectionRef="section-7B-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/7B/3/b">s. 7B(3)(b)</CitationSubRef>
substituted (1.4.2009) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cn9xto8a2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
, <CitationSubRef id="cn9xto8a2-00008" CitationRef="cn9xto8a2-00007" SectionRef="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</CitationSubRef>
, <CitationSubRef id="cn9xto8a2-00009" CitationRef="cn9xto8a2-00007" SectionRef="schedule-1-paragraph-215" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/215" Operative="true">Sch. 1 para. 215</CitationSubRef>
...</Text>
...</Para>
...</Commentary>
<Commentary id="M_F_0a132e08-11ff-43fc-83fb-0d80ad5030cf" Type="F">
<Para>
<Text>
Words in s. 10 heading omitted (1.1.2009) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="d12e5" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
, <CitationSubRef id="cc00016" CitationRef="d12e5" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/144/2" Operative="true" SectionRef="section-144-2">s. 144(2)</CitationSubRef>
(7) ...</Text>
...</Para>
...</Commentary>
<Commentary id="key-94492bc7758694e8a6d187c102d24b19" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="cps5tiko2-00014" SectionRef="section-3-4-b" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/3/4/b">s. 3(4)(b)</CitationSubRef>
substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps5tiko2-00015" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps5tiko2-00016" CitationRef="cps5tiko2-00015" SectionRef="schedule-4-paragraph-2-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/4/paragraph/2/2" Operative="true">Sch. 4 para. 2(2)</CitationSubRef>
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...</Commentary>
<Commentary id="key-9e7e89deb61f59762c3147d792f3e49e" Type="F">
<Para>
<Text>
<CitationSubRef id="cps5tiko2-00006" SectionRef="section-3-7" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/3/7">S. 3(7)</CitationSubRef>
inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps5tiko2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps5tiko2-00008" CitationRef="cps5tiko2-00007" SectionRef="schedule-4-paragraph-2-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/4/paragraph/2/3" Operative="true">Sch. 4 para. 2(3)</CitationSubRef>
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...</Commentary>
<Commentary id="key-6f49890d36e2f884c72a5f8ce65a8c40" Type="F">
<Para>
<Text>
Words in s. 19(1) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps60u812-00016" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps60u812-00017" CitationRef="cps60u812-00016" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/4/paragraph/3/2" SectionRef="schedule-4-paragraph-3-2" Operative="true">Sch. 4 para. 3(2)</CitationSubRef>
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<Commentary id="key-7d32d8b2a9888eda3f28826dc6ce6548" Type="F">
<Para>
<Text>
S. 19(2) omitted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps60u812-00022" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps60u812-00023" CitationRef="cps60u812-00022" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/4/paragraph/3/3" SectionRef="schedule-4-paragraph-3-3" Operative="true">Sch. 4 para. 3(3)</CitationSubRef>
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<Commentary id="key-9fc5ffe6eaa2a13d92158b71216bcc12" Type="F">
<Para>
<Text>
S. 19(3A)(3B) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps60u812-00008" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps60u812-00009" CitationRef="cps60u812-00008" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/4/paragraph/3/4" SectionRef="schedule-4-paragraph-3-4" Operative="true">Sch. 4 para. 3(4)</CitationSubRef>
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...</Commentary>
<Commentary id="key-3918c17965a23d8e00b125a82fc86559" Type="F">
<Para>
<Text>
<CitationSubRef id="cps6yul02-00006" SectionRef="section-22-1-ha" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1/ha">S. 22(1)(ha)</CitationSubRef>
inserted (21.7.2009) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps6yul02-00007" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps6yul02-00008" CitationRef="cps6yul02-00007" SectionRef="section-120" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/section/120" Operative="true">s. 120</CitationSubRef>
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...</Commentary>
<Commentary id="key-8ed97cc5c174abbbe9a69eef63186fe7" Type="F">
<Para>
<Text>
Words in <CitationSubRef id="cps705tx2-00015" SectionRef="section-62-1" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/62/1">s. 62(1)</CitationSubRef>
inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps705tx2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps705tx2-00017" CitationRef="cps705tx2-00016" SectionRef="schedule-4-paragraph-4-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/4/paragraph/4/2" Operative="true">Sch. 4 para. 4(2)</CitationSubRef>
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...</Commentary>
<Commentary id="key-73ae946c0b975759ebea59827504ae1f" Type="F">
<Para>
<Text>
<CitationSubRef id="cps705tx2-00006" SectionRef="section-62-1B" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/62/1B">S. 62(1B)</CitationSubRef>
<CitationSubRef id="cps705tx2-00007" SectionRef="section-62-1C" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/62/1C">(1C)</CitationSubRef>
inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cps705tx2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
, <CitationSubRef id="cps705tx2-00009" CitationRef="cps705tx2-00008" SectionRef="schedule-4-paragraph-4-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/4/paragraph/4/3" Operative="true">Sch. 4 para. 4(3)</CitationSubRef>
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...</Commentary>
<Commentary id="key-4428db0f58a693932f1b5564e1bdf0c3" Type="C">
<Para>
<Text>
S. 60A modified (N.I.) (1.7.2012) by <Citation URI="http://www.legislation.gov.uk/id/nisr/2012/261" id="cpsaaqoz2-00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="261" Title="The Goods Vehicles (Licensing of Operators) Regulations (Northern Ireland) 2012">The Goods Vehicles (Licensing of Operators) Regulations (Northern Ireland) 2012 (S.R. 2012/261)</Citation>
, <CitationSubRef id="cpsaaqoz2-00008" CitationRef="cpsaaqoz2-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/261/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
, <CitationSubRef id="cpsaaqoz2-00009" CitationRef="cpsaaqoz2-00007" URI="http://www.legislation.gov.uk/id/nisr/2012/261/regulation/32/3" SectionRef="regulation-32-3" Operative="true">32(3)</CitationSubRef>
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...</Commentary>