http://www.legislation.gov.uk/ukpga/2004/12/section/10Finance Act 2004An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-11Expert Participation2024-05-24 Part 1 Excise duties<Emphasis>Hydrocarbon oil <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation> duties</Emphasis>Bioethanol101After section 2AA of the Hydrocarbon Oil Duties Act 1979 (c. 5) (biodiesel) insert—Bioethanol2AB1In this Act “bioethanol” means a liquid fuel—aconsisting of ethanol produced from biomass, andbcapable of being used for the same purposes as light oil.2In subsection (1)—aliquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, andbbiomass” means vegetable and animal substances constituting the biodegradable fraction of—iproducts, wastes and residues from agriculture, forestry and related activities, oriiindustrial and municipal waste.3A substance shall be treated as falling within subsection (1)(a) if it—ais denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), andbwould fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—ifor the purpose of rendering the substance denatured alcohol, andiiin the minimum proportion necessary for that purpose.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3After section 6AC of that Act (biodiesel: application of provisions relating to hydrocarbon oil) insert—Excise duty on bioethanol6AD1A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.2In subsection (1) “chargeable use” means use—aas fuel for any engine, motor or other machinery,bas an additive or extender in any substance so used, orcfor the production of bioethanol blend.3The rate of duty under this section shall be £0.2852 a litre.Excise duty on blends of bioethanol and hydrocarbon oil6AE1A duty of excise shall be charged on bioethanol blend—aimported into the United Kingdom, orbproduced in the United Kingdom and delivered for home use from a refinery or other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioethanol blend chargeable with duty under paragraph (a) above.2In this Act “bioethanol blend” means any mixture that is produced by mixing—abioethanol, andbhydrocarbon oil not charged with excise duty.3The rate at which the duty shall be charged on any bioethanol blend shall be a composite rate representing—ain respect of the proportion of the blend that is hydrocarbon oil, the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend, andbin respect of the proportion of the blend that is bioethanol, the rate that would be applicable to the blend if it consisted entirely of bioethanol.4A reference in subsection (3) to a proportion is to a proportion by volume to the nearest 0.001%.5If the Commissioners are not satisfied as to the proportion of bioethanol in any bioethanol blend, the rate of duty chargeable shall be the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend.6Where imported bioethanol blend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the blend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil6AF1The Commissioners may by regulations provide for—areferences in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—ibioethanol;iibioethanol blend;breferences in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—isection 6AD above;iisection 6AE above;cbioethanol, or bioethanol blend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.2Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.3In this section “specified” means specified by regulations under this section.4Regulations under this section may make different provision for different cases.5Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.4In section 6A(1) of that Act (fuel substitutes) for “which is not hydrocarbon oil, biodiesel or bioblend” substitutewhich is not— ahydrocarbon oil,bbiodiesel,cbioblend,dbioethanol, orebioethanol blend.5At the end of section 11(6) of that Act (rebate on heavy oil: exception) add “ or bioethanol blend ”.6At the end of section 13AA of that Act (restrictions on use of rebated kerosene) add—7Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.7In section 14 of that Act (rebate on light oil for use as furnace fuel) after subsection (1) insert—1ANo rebate shall be allowed under this section in respect of bioethanol blend.8In section 22 of that Act (prohibition on use of petrol substitutes on which duty has not been paid)—aafter subsection (1AA) insert—1ABWhere any person—aputs any bioethanol to a chargeable use (within the meaning of section 6AD above), andbknows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture., andbin subsection (1A) for “subsection (1) or (1AA) above.” substitute “ subsection (1), (1AA) or (1AB) above. ”9In section 27(1) of that Act (interpretation) after the definition of “biodiesel” insert—bioethanol” has the meaning given by section 2AB above;bioethanol blend” has the meaning given by section 6AE(2) above;.10This section shall come into force on 1st January 2005.11But no duty shall be charged under section 6AD or 6AE of that Act (inserted by subsection (3) above) in respect of the chargeable use of any goods, or the setting aside of any goods for a chargeable use, if before 1st January 2005—athe goods were used or set aside for a chargeable use within the meaning of section 6A of that Act, andba duty of excise was charged under that section on that use or setting aside.S. 10 in force at 1.1.2005, see s. 10(10)S. 10(2) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(e)(ii), 26(b)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12" NumberOfProvisions="1526" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-05-24">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2004/12/section/10</dc:identifier>
<dc:title>Finance Act 2004</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-05-24</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2004/12/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2004/12" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2004/12/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2004/12/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2004/12/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2004/12/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/2005-01-01" title="2005-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/2005-01-01" title="2005-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2004/12/section/10/2008-04-01" title="2008-04-01"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2004/12" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2004/12/section/9" title="Provision; Section 9"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2004/12/section/9" title="Provision; Section 9"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2004/12/section/11" title="Provision; Section 11"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2004/12/section/11" title="Provision; Section 11"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2004"/>
<ukm:Number Value="12"/>
<ukm:EnactmentDate Date="2004-07-22"/>
<ukm:ISBN Value="010541204X"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Modified="2024-10-29T11:26:25Z" Row="35" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-888e4644ccf430bedaf3b8cd4c6c0ade" AffectedNumber="12" AffectedYear="2004" Comments="Editor: leave date 18.11.2024 in annotation." AffectedProvisions="s. 255(1)(h) and word" AffectingNumber="1012" Type="inserted" AffectingProvisions="reg. 5(3)(b)" EffectId="key-888e4644ccf430bedaf3b8cd4c6c0ade" AffectingYear="2024" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-255-1-h" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/255/1/h" FoundRef="section-255">s. 255(1)(h)</ukm:Section>
and word
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5-3-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/5/3/b">reg. 5(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-56d33c17777c4771b9f44164db20bf1a" Row="51" Type="inserted" Comments="Editor: leave date 18.11.2024 in annotation." EffectId="key-56d33c17777c4771b9f44164db20bf1a" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 8(5)" Modified="2024-10-29T11:26:25Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="12" AffectingYear="2024" AffectingNumber="1012" AffectedYear="2004" AffectedProvisions="Sch. 36 para. 12A" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-12A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/12A" FoundRef="schedule-36">para. 12A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-5" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/5">reg. 8(5)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 36 para. 19(1C)" EffectId="key-ffd9e15d20a26f5439ab4eb0cf3cfc76" AffectingNumber="1012" AffectingEffectsExtent="E+W+S+N.I." Row="57" Type="inserted" AffectedNumber="12" AffectingProvisions="reg. 8(7)(b)" AffectedYear="2004" AffectingYear="2024" Modified="2024-10-29T11:26:25Z" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="Editor: leave date 18.11.2024 in annotation." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" URI="http://www.legislation.gov.uk/id/effect/key-ffd9e15d20a26f5439ab4eb0cf3cfc76" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-19-1C" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/19/1C" FoundRef="schedule-36-paragraph-19">para. 19(1C)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-7-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/7/b">reg. 8(7)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 8(9)(b)" Row="67" Type="substituted for Sch. 36 para. 20A(3)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="12" EffectId="key-e48d54d9acd329c8bbf6df9d6e6962e1" Comments="Editor: leave date 18.11.2024 in annotation." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" URI="http://www.legislation.gov.uk/id/effect/key-e48d54d9acd329c8bbf6df9d6e6962e1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectedYear="2004" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 20A(3)(3A)" AffectingNumber="1012" Modified="2024-10-29T11:26:25Z">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20A-3" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20A/3">para. 20A(3)</ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20A-3A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20A/3A" FoundRef="schedule-36-paragraph-20A">(3A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-9-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/9/b">reg. 8(9)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="1012" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-a5642961caf51d19d2746e1df47fff3e" AffectingYear="2024" Comments="Editor: leave date 18.11.2024 in annotation." EffectId="key-a5642961caf51d19d2746e1df47fff3e" AffectedNumber="12" Modified="2024-10-29T11:26:25Z" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 36 para. 20B(2)(2A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Row="71" AffectedYear="2004" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" Type="substituted for Sch. 36 para. 20B(2)" AffectingProvisions="reg. 8(10)(b)" RequiresApplied="true">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20B-2" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20B/2">para. 20B(2)</ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20B-2A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20B/2A" FoundRef="schedule-36-paragraph-20B">(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-10-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/10/b">reg. 8(10)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-67c638de3d27abf8186e83b8e0838bc2" Type="substituted for Sch. 36 para. 20E(4)" AffectingYear="2024" AffectedYear="2004" Row="81" AffectedProvisions="Sch. 36 para. 20E(4)(4A)" AffectedNumber="12" RequiresApplied="true" Modified="2024-10-29T11:26:25Z" URI="http://www.legislation.gov.uk/id/effect/key-67c638de3d27abf8186e83b8e0838bc2" Comments="Editor: leave date 18.11.2024 in annotation." AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 8(13)(b)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1012" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-4" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/4">para. 20E(4)</ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-4A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/4A" FoundRef="schedule-36-paragraph-20E">(4A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-13-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/13/b">reg. 8(13)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="83" AffectingYear="2024" AffectingNumber="1012" AffectingEffectsExtent="E+W+S+N.I." Type="words omitted" AffectedNumber="12" AffectedProvisions="Sch. 36 para. 20E(10)(a)" URI="http://www.legislation.gov.uk/id/effect/key-5713f792eb8ec11e48e676705760cf37" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" EffectId="key-5713f792eb8ec11e48e676705760cf37" AffectedYear="2004" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingProvisions="reg. 8(13)(d)" Modified="2024-10-29T11:26:25Z" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Comments="Editor: leave date 18.11.2024 in annotation.">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-10-a" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/10/a" FoundRef="schedule-36-paragraph-20E">para. 20E(10)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-13-d" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/13/d">reg. 8(13)(d)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 36 para. 20H and cross-heading" AffectedNumber="12" AffectingYear="2024" AffectingNumber="1012" AffectingProvisions="reg. 8(16)" Modified="2024-10-29T11:26:25Z" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" RequiresApplied="true" AffectedYear="2004" Row="88" EffectId="key-44dea997c148772a03768fa52d6da86f" Comments="Editor: leave date 18.11.2024 in annotation." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-44dea997c148772a03768fa52d6da86f">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20H" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20H" FoundRef="schedule-36">para. 20H</ukm:Section>
and cross-heading
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-16" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/16">reg. 8(16)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-7781af81e30c9c7a0ad16145bbf82d84" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-10-29T11:26:25Z" AffectedNumber="12" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2004" AffectedProvisions="Sch. 36 para. 28(A1)" Type="inserted" AffectingYear="2024" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectingNumber="1012" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-7781af81e30c9c7a0ad16145bbf82d84" Comments="Editor: leave date 18.11.2024 in annotation." AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 8(19)" Row="91">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-28-A1" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/28/A1" FoundRef="schedule-36-paragraph-28">para. 28(A1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-8-19" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/8/19">reg. 8(19)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="Sch. 29 para. 13(1)(d)" AffectedYear="2004" Created="2024-10-29T11:26:25Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Type="amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A" AffectingNumber="1012" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="12" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-8d145c971bf571b556b02a096fe460ea" AffectingProvisions="reg. 17" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/upload-kgq1dp15-390" Row="391">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-29" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29">Sch. 29 </ukm:Section>
<ukm:Section Ref="schedule-29-paragraph-13-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29/paragraph/13/1/d" FoundRef="schedule-29-paragraph-13">para. 13(1)(d)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-17" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/17">reg. 17</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-854e1dd31dacf60919c62ecb9aa85d8e" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="12" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Created="2024-10-29T11:26:25Z" AffectedClass="UnitedKingdomPublicGeneralAct" Row="415" URI="http://www.legislation.gov.uk/id/effect/upload-kgq1dp15-414" AffectedYear="2004" Type="amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="1012" RequiresApplied="true" AffectingProvisions="reg. 17" AffectingYear="2024" AffectedProvisions="Sch. 33 para. 4(1)(d)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-33" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/33">Sch. 33 </ukm:Section>
<ukm:Section Ref="schedule-33-paragraph-4-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/33/paragraph/4/1/d" FoundRef="schedule-33-paragraph-4">para. 4(1)(d)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-17" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/17">reg. 17</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 29 para. 2C(4)" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 2(2)(d)" AffectingYear="2024" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-12" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2004" AffectedNumber="12" EffectId="key-c52b8c15c727f8a565d6d930d1816842" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" Row="12" Created="2024-11-25T12:32:27Z">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-29" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29">Sch. 29 </ukm:Section>
<ukm:Section Ref="schedule-29-paragraph-2C-4" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/29/paragraph/2C/4" FoundRef="schedule-29-paragraph-2C">para. 2C(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/2/2/d">reg. 2(2)(d)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectedYear="2004" AffectingEffectsExtent="E+W+S+N.I." Created="2024-11-25T12:32:27Z" AffectedNumber="12" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="reg. 3(2)" EffectId="key-2983e21cd6824c00efcdf7fa2bfc34b3" Row="14" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-14" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 20(2A)" AffectingClass="UnitedKingdomStatutoryInstrument" Type="inserted">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20-2A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20/2A" FoundRef="schedule-36-paragraph-20">para. 20(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/2">reg. 3(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-53e82990b9544053145b9762ca5a922c" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" Created="2024-11-25T12:32:27Z" AffectedProvisions="Sch. 36 para. 20A(10)" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" Row="16" AffectingProvisions="reg. 3(3)(b)" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-16" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectedNumber="12" AffectedYear="2004" AffectingYear="2024" AffectingNumber="1167">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20A-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20A/10" FoundRef="schedule-36-paragraph-20A">para. 20A(10)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-3-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/3/b">reg. 3(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Created="2024-11-25T12:32:27Z" AffectedYear="2004" AffectedNumber="12" Row="21" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-21" EffectId="key-03ee9c17297acc37c956c7c87bc8b5b8" RequiresApplied="true" Type="inserted" AffectedProvisions="Sch. 36 para. 20C(8)" AffectingNumber="1167" AffectingProvisions="reg. 3(4)(c)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2024">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20C-8" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20C/8" FoundRef="schedule-36-paragraph-20C">para. 20C(8)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-4-c" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/4/c">reg. 3(4)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Created="2024-11-25T12:32:27Z" AffectedNumber="12" Row="24" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Type="inserted" AffectedProvisions="Sch. 36 para. 20D(8)" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-24" AffectedYear="2004" AffectingProvisions="reg. 3(5)(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-7caf4739311280953c6252fe6c483137" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20D-8" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20D/8" FoundRef="schedule-36-paragraph-20D">para. 20D(8)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-5-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/5/b">reg. 3(5)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="1167" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-27" Type="inserted" Created="2024-11-25T12:32:27Z" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 20E(11)" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-29d691a0bf218c1973c45c9ee951b7b7" AffectedClass="UnitedKingdomPublicGeneralAct" Row="27" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="12" AffectedYear="2004" AffectingProvisions="reg. 3(6)(b)">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20E-11" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20E/11" FoundRef="schedule-36-paragraph-20E">para. 20E(11)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-6-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/6/b">reg. 3(6)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="12" AffectedProvisions="Sch. 36 para. 31(1A)" AffectingYear="2024" AffectingProvisions="reg. 3(7)(b)" AffectingClass="UnitedKingdomStatutoryInstrument" Created="2024-11-25T12:32:27Z" AffectedYear="2004" RequiresApplied="true" Type="inserted" AffectingNumber="1167" Row="29" EffectId="key-18e08ce8ce4ba1cc24321b9e8dc8b543" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-29" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-31-1A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/31/1A" FoundRef="schedule-36-paragraph-31">para. 31(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-7-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/7/b">reg. 3(7)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="1167" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-30" AffectedNumber="12" Created="2024-11-25T12:32:27Z" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2024" AffectedYear="2004" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" Row="30" AffectedProvisions="Sch. 36 para. 31(3)(a)" Type="words in Sch. 36 para. 31(3) renumbered as Sch. 36 para. 31(3)(a)" EffectId="key-7abee6f997f13dae18f2d183213892a3" AffectingProvisions="reg. 3(7)(c)(i)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-31-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/31/3/a" FoundRef="schedule-36-paragraph-31">para. 31(3)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-7-c-i" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/7/c/i">reg. 3(7)(c)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="reg. 3(7)(c)(ii)" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" EffectId="key-d1710dc0349ddc95f4d47bdbc28ae0f6" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="2004" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-31" Row="31" AffectedProvisions="Sch. 36 para. 31(3)(b) and word" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectedNumber="12" AffectingNumber="1167" Created="2024-11-25T12:32:27Z" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-31-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/31/3/b" FoundRef="schedule-36-paragraph-31">para. 31(3)(b)</ukm:Section>
and word
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-7-c-ii" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/7/c/ii">reg. 3(7)(c)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingYear="2024" AffectedProvisions="Sch. 36 para. 34A" AffectedYear="2004" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-33" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="1167" Row="33" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectedNumber="12" EffectId="key-3608352c16c0d5a3103e74e05c0436b9" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" Created="2024-11-25T12:32:27Z" AffectingProvisions="reg. 3(9)">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-34A" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/34A" FoundRef="schedule-36">para. 34A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-9" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/3/9">reg. 3(9)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." EffectId="key-6c657a61ab54e5d87c353c9867f6e122" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingYear="2024" AffectingNumber="1167" Type="modified by 2003 c. 1, s. 637GA(4) (as inserted)" RequiresApplied="true" AffectingProvisions="reg. 4(9)(b)" AffectedYear="2004" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-56" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" AffectingClass="UnitedKingdomStatutoryInstrument" Row="56" AffectedNumber="12" Created="2024-11-25T12:32:27Z" AffectedProvisions="Sch. 36 para. 20H">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20H" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20H" FoundRef="schedule-36">para. 20H</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-9-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/4/9/b">reg. 4(9)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 36 para. 20H" Row="60" URI="http://www.legislation.gov.uk/id/effect/uksi-2024-1167-ljgn74p5-60" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2004/12" RequiresApplied="true" AffectedYear="2004" AffectedNumber="12" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1167" AffectingNumber="1167" AffectingYear="2024" Created="2024-11-25T12:32:27Z" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-07d04169d111756fdda5c21983930a10" AffectingProvisions="reg. 4(10)(b)" Type="modified by 2003 c. 1, s. 637GA(4) (as inserted)">
<ukm:AffectedTitle>Finance Act 2004</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36">Sch. 36 </ukm:Section>
<ukm:Section Ref="schedule-36-paragraph-20H" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36/paragraph/20H" FoundRef="schedule-36">para. 20H</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-10-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/4/10/b">reg. 4(10)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/6">reg. 6</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/2">reg. 1(2)</ukm:Section>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1167/regulation/1/3">(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2024-11-18" Qualification="Other" OtherQualification="for the tax year 2024-25 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpgacs_20040012_en.pdf" Date="2011-08-15" Title="Correction Slip" Size="14447"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2004/12/pdfs/ukpga_20040012_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1723"/>
<ukm:BodyParagraphs Value="537"/>
<ukm:ScheduleParagraphs Value="1186"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="180"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/body" NumberOfProvisions="537" RestrictStartDate="2024-05-24">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/part/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/part/1" NumberOfProvisions="27" id="part-1" RestrictStartDate="2011-04-22">
<Number>
<Strong>Part 1</Strong>
</Number>
<Title>Excise duties</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/part/1/crossheading/hydrocarbon-oil-etc-duties" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/part/1/crossheading/hydrocarbon-oil-etc-duties" NumberOfProvisions="16" id="part-1-crossheading-hydrocarbon-oil-etc-duties" RestrictStartDate="2011-04-22">
<Title>
<Emphasis>
Hydrocarbon oil
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
duties
</Emphasis>
</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-04-01">
<Title>Bioethanol</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10" id="section-10">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-2ec2dc3c34b5135ecc6130a4a03827e5"/>
10
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/1" id="section-10-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>After section 2AA of the Hydrocarbon Oil Duties Act 1979 (c. 5) (biodiesel) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title>Bioethanol</Title>
<P1>
<Pnumber PuncAfter="">2AB</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>
In this Act “
<Term>bioethanol</Term>
” means a liquid fuel—
</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>consisting of ethanol produced from biomass, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>capable of being used for the same purposes as light oil.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term>liquid</Term>
” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and
</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Term>biomass</Term>
” means vegetable and animal substances constituting the biodegradable fraction of—
</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>products, wastes and residues from agriculture, forestry and related activities, or</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>industrial and municipal waste.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>A substance shall be treated as falling within subsection (1)(a) if it—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>for the purpose of rendering the substance denatured alcohol, and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>in the minimum proportion necessary for that purpose.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/2" id="section-10-2">
<Pnumber>
<CommentaryRef Ref="key-d833c8f8ddebe6f9b1eb0099148a03cd"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/3" id="section-10-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>After section 6AC of that Act (biodiesel: application of provisions relating to hydrocarbon oil) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title>Excise duty on bioethanol</Title>
<P1>
<Pnumber PuncAfter="">6AD</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>
In subsection (1) “
<Term>chargeable use</Term>
” means use—
</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>as fuel for any engine, motor or other machinery,</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>as an additive or extender in any substance so used, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>for the production of bioethanol blend.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>The rate of duty under this section shall be £0.2852 a litre.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Excise duty on blends of bioethanol and hydrocarbon oil</Title>
<P1>
<Pnumber PuncAfter="">6AE</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>A duty of excise shall be charged on bioethanol blend—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>imported into the United Kingdom, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>produced in the United Kingdom and delivered for home use from a refinery or other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioethanol blend chargeable with duty under paragraph (a) above.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act “
<Term>bioethanol blend</Term>
” means any mixture that is produced by mixing—
</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>bioethanol, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>hydrocarbon oil not charged with excise duty.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>The rate at which the duty shall be charged on any bioethanol blend shall be a composite rate representing—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>in respect of the proportion of the blend that is hydrocarbon oil, the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in respect of the proportion of the blend that is bioethanol, the rate that would be applicable to the blend if it consisted entirely of bioethanol.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>A reference in subsection (3) to a proportion is to a proportion by volume to the nearest 0.001%.</Text>
</P2para>
</P2>
<P2>
<Pnumber>5</Pnumber>
<P2para>
<Text>If the Commissioners are not satisfied as to the proportion of bioethanol in any bioethanol blend, the rate of duty chargeable shall be the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend.</Text>
</P2para>
</P2>
<P2>
<Pnumber>6</Pnumber>
<P2para>
<Text>Where imported bioethanol blend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the blend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil</Title>
<P1>
<Pnumber PuncAfter="">6AF</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners may by regulations provide for—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>bioethanol;</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>bioethanol blend;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>section 6AD above;</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>section 6AE above;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>bioethanol, or bioethanol blend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.</Text>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>
In this section “
<Term>specified</Term>
” means specified by regulations under this section.
</Text>
</P2para>
</P2>
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>Regulations under this section may make different provision for different cases.</Text>
</P2para>
</P2>
<P2>
<Pnumber>5</Pnumber>
<P2para>
<Text>Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/4" id="section-10-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In section 6A(1) of that Act (fuel substitutes) for “which is not hydrocarbon oil, biodiesel or bioblend” substitute</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<Text>which is not— </Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>hydrocarbon oil,</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>biodiesel,</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>bioblend,</Text>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>bioethanol, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>e</Pnumber>
<P3para>
<Text>bioethanol blend.</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/5" id="section-10-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
At the end of section 11(6) of that Act (rebate on heavy oil: exception) add
<InlineAmendment>“ or bioethanol blend ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/6" id="section-10-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>At the end of section 13AA of that Act (restrictions on use of rebated kerosene) add—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>7</Pnumber>
<P2para>
<Text>Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/7" id="section-10-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In section 14 of that Act (rebate on light oil for use as furnace fuel) after subsection (1) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>No rebate shall be allowed under this section in respect of bioethanol blend.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8" id="section-10-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In section 22 of that Act (prohibition on use of petrol substitutes on which duty has not been paid)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8/a" id="section-10-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after subsection (1AA) insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1AB</Pnumber>
<P2para>
<Text>Where any person—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>puts any bioethanol to a chargeable use (within the meaning of section 6AD above), and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>knows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,</Text>
</P3para>
</P3>
<Text>his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>, and</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8/b" id="section-10-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in subsection (1A) for “subsection (1) or (1AA) above.” substitute
<InlineAmendment>“ subsection (1), (1AA) or (1AB) above. ”</InlineAmendment>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/9" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/9" id="section-10-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>In section 27(1) of that Act (interpretation) after the definition of “biodiesel” insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3para>
<Text>
<Term>bioethanol</Term>
” has the meaning given by section 2AB above;
</Text>
</P3para>
<P3para>
<Text>
<Term>bioethanol blend</Term>
” has the meaning given by section 6AE(2) above;
</Text>
</P3para>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/10" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" id="section-10-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>This section shall come into force on 1st January 2005.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/11" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/11" id="section-10-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>But no duty shall be charged under section 6AD or 6AE of that Act (inserted by subsection (3) above) in respect of the chargeable use of any goods, or the setting aside of any goods for a chargeable use, if before 1st January 2005—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/11/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/11/a" id="section-10-11-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the goods were used or set aside for a chargeable use within the meaning of section 6A of that Act, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/10/11/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/11/b" id="section-10-11-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a duty of excise was charged under that section on that use or setting aside.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-2ec2dc3c34b5135ecc6130a4a03827e5" Type="I">
<Para>
<Text>S. 10 in force at 1.1.2005, see s. 10(10)</Text>
</Para>
</Commentary>
<Commentary id="key-d833c8f8ddebe6f9b1eb0099148a03cd" Type="F">
<Para>
<Text>
S. 10(2) omitted (retrospective to 1.4.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cdlaq2l53-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cdlaq2l53-00006" CitationRef="cdlaq2l53-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/25/e/ii" SectionRef="schedule-5-paragraph-25-e-ii" Operative="true">Sch. 5 paras. 25(e)(ii)</CitationSubRef>
,
<CitationSubRef id="cdlaq2l53-00007" CitationRef="cdlaq2l53-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b" SectionRef="schedule-5-paragraph-26-b">26(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>