http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6Finance Act 2014An 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 Database2024-06-03Expert Participation2024-04-06SCHEDULESSCHEDULE 27Suspension and revocation of remote operating licencesRevocation of remote operating licence61

The Commissioners may direct the Gambling Commission to revoke a remote operating licence suspended pursuant to a direction under paragraph 3 if the breach specified in the final notice has not been remedied in full to the satisfaction of the Commissioners within the period of 6 months beginning with the day on which the direction under paragraph 3 was given.

2

A direction under this paragraph may include provision directing the Gambling Commission as to how it is to exercise its powers under section 119(4) of the Gambling Act 2005 (time of revocation and saving and transitional provision).

3

The Commissioners must notify the holder of the suspended licence of their decision to give the direction.

4

That decision is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16 of FA 1994 (customs and excise reviews and appeals) and, accordingly, the notice must include an offer of a review of the decision under section 15A of that Act.

5

Only the holder of the suspended licence may bring an appeal under section 16 of FA 1994 as applied by sub-paragraph (4).

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/27">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/27"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/27"/>
<FRBRdate date="2014-07-17" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="26"/>
<FRBRname value="2014 c. 26"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27"/>
<FRBRdate date="2024-04-06" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/data.akn"/>
<FRBRdate date="2024-11-17Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="2014-07-17" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="2014-07-17" type="amendment" source="#source"/>
<eventRef date="2014-07-17" eId="effective-date-1" source="#source"/>
<eventRef date="2024-04-06" eId="effective-date-2" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#d4e387" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2017/32" showAs="Finance (No. 2) Act 2017"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2024/1012" showAs="The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2014.07.17" showAs="since 2014-07-17"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2024.04.06" showAs="since 2024-04-06"/>
</references>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/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" source="#source">
<ukl:RestrictStartDate value="2024-04-06"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6</dc:identifier>
<dc:title>Finance Act 2014</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>2024-06-03</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2014/26/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/27/paragraph/6/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2014/26/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2014/26" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2014/26/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2014/26/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2014/26/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2014/26/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/6/2014-07-17" title="2014-07-17"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27" title="Schedule 27"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/5" title="Paragraph; Schedule 27 Paragraph 5"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/5" title="Paragraph; Schedule 27 Paragraph 5"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/7" title="Paragraph; Schedule 27 Paragraph 7"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2014/26/schedule/27/paragraph/7" title="Paragraph; Schedule 27 Paragraph 7"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2014"/>
<ukm:Number Value="26"/>
<ukm:EnactmentDate Date="2014-07-17"/>
<ukm:ISBN Value="9780105426141"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-58efa6690a7c7ae1c2c5ea5d4ad34572" AffectingYear="2017" AffectedYear="2014" Type="words renumbered as Sch. 31 para. 2(3)(a)" Row="23" EffectId="key-58efa6690a7c7ae1c2c5ea5d4ad34572" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedProvisions="Sch. 31 para. 2(3)(a)" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-27T11:38:35Z" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingProvisions="Sch. 14 para. 45(2)(a)(i)" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="26" AffectingNumber="32" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/a" FoundRef="schedule-31-paragraph-2">para. 2(3)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/i">para. 45(2)(a)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="24" AffectedProvisions="Sch. 31 para. 2(3)(a)" URI="http://www.legislation.gov.uk/id/effect/key-0892dd5ae441392bb25cea845f11a1a1" RequiresApplied="true" AffectingProvisions="Sch. 14 para. 45(2)(a)(ii)" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="26" EffectId="key-0892dd5ae441392bb25cea845f11a1a1" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="32" Type="words inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" Modified="2024-03-27T11:38:35Z" AffectingYear="2017" AffectedYear="2014">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/a" FoundRef="schedule-31-paragraph-2">para. 2(3)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/ii">para. 45(2)(a)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2017" AffectedNumber="26" EffectId="key-f8d90593f7cc61268e02f3d5398fdf64" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 45(2)(a)(iii)" URI="http://www.legislation.gov.uk/id/effect/key-f8d90593f7cc61268e02f3d5398fdf64" Modified="2024-03-27T11:38:35Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" Row="25" Type="inserted" AffectedYear="2014" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedProvisions="Sch. 31 para. 2(3)(b)" AffectingNumber="32">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/3/b" FoundRef="schedule-31-paragraph-2">para. 2(3)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-a-iii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/a/iii">para. 45(2)(a)(iii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="27" AffectedYear="2014" AffectingNumber="32" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 45(2)(c)" EffectId="key-c533d9484da48c40dd9477117a2e875d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" RequiresApplied="true" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" AffectedProvisions="Sch. 31 para. 2(4A)" Modified="2024-03-27T11:38:35Z" URI="http://www.legislation.gov.uk/id/effect/key-c533d9484da48c40dd9477117a2e875d" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-2-4A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/2/4A" FoundRef="schedule-31-paragraph-2">para. 2(4A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/2/c">para. 45(2)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Sch. 31 para. 3(1A)" AffectingYear="2017" AffectingProvisions="Sch. 14 para. 45(3)(b)" AffectedYear="2014" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-27T11:38:35Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedNumber="26" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="32" URI="http://www.legislation.gov.uk/id/effect/key-2cfd10870a48ae4c39fba6f571162f0d" Type="inserted" Row="29" EffectId="key-2cfd10870a48ae4c39fba6f571162f0d" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-3-1A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/3/1A" FoundRef="schedule-31-paragraph-3">para. 3(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/3/b">para. 45(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="26" Type="words renumbered as Sch. 31 para. 5(a)" AffectingNumber="32" AffectedProvisions="Sch. 31 para. 5(a)" AffectingYear="2017" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2014" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingProvisions="Sch. 14 para. 45(4)(a)" URI="http://www.legislation.gov.uk/id/effect/key-47a0623a6b0ec95ff9600d1e83100ade" Modified="2024-03-27T11:38:35Z" AffectingEffectsExtent="E+W+S+N.I." Row="33" EffectId="key-47a0623a6b0ec95ff9600d1e83100ade" RequiresApplied="true">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/a" FoundRef="schedule-31-paragraph-5">para. 5(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/a">para. 45(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-0a5c12a06ec4cedfa01cfd8fcfebd60b" URI="http://www.legislation.gov.uk/id/effect/key-0a5c12a06ec4cedfa01cfd8fcfebd60b" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" Type="words inserted" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-27T11:38:35Z" AffectingNumber="32" RequiresApplied="true" AffectedNumber="26" AffectedProvisions="Sch. 31 para. 5(a)" AffectingEffectsExtent="E+W+S+N.I." Row="34" AffectedYear="2014" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 45(4)(b)">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/a" FoundRef="schedule-31-paragraph-5">para. 5(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/b">para. 45(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2014" Row="35" URI="http://www.legislation.gov.uk/id/effect/key-7709335ec545efe960cc8abf64efcc01" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="26" AffectingYear="2017" Modified="2024-03-27T11:38:35Z" AffectedProvisions="Sch. 31 para. 5(b)" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-7709335ec545efe960cc8abf64efcc01" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 45(4)(c)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" RequiresApplied="true" AffectingNumber="32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-31" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31">Sch. 31 </ukm:Section>
<ukm:Section Ref="schedule-31-paragraph-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/31/paragraph/5/b" FoundRef="schedule-31-paragraph-5">para. 5(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-45-4-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/45/4/c">para. 45(4)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." Type="words renumbered as Sch. 32 para. 1(2)(a)" AffectedClass="UnitedKingdomPublicGeneralAct" Row="36" AffectingNumber="32" Modified="2024-03-27T11:38:35Z" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-361d77783f4b942e4ae9033a7a19b725" AffectingProvisions="Sch. 14 para. 46(2)(a)(i)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingYear="2017" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-361d77783f4b942e4ae9033a7a19b725" AffectedProvisions="Sch. 32 para. 1(2)(a)" AffectedNumber="26" AffectedYear="2014" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/2/a" FoundRef="schedule-32-paragraph-1">para. 1(2)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/a/i">para. 46(2)(a)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedNumber="26" AffectingEffectsExtent="E+W+S+N.I." Type="words inserted" Modified="2024-03-27T11:38:35Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 46(2)(a)(ii)" AffectedYear="2014" Row="37" AffectedProvisions="Sch. 32 para. 1(2)(a)" AffectingNumber="32" URI="http://www.legislation.gov.uk/id/effect/key-7efa42a4521e669b33d4faed5f938a84" AffectingYear="2017" EffectId="key-7efa42a4521e669b33d4faed5f938a84" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/2/a" FoundRef="schedule-32-paragraph-1">para. 1(2)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/a/ii">para. 46(2)(a)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="26" EffectId="key-2b02b12e72525734a83e5cd24b23ebb8" Row="38" Modified="2024-03-27T11:38:35Z" AffectedProvisions="Sch. 32 para. 1(2)(b)" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-2b02b12e72525734a83e5cd24b23ebb8" AffectingProvisions="Sch. 14 para. 46(2)(a)(iii)" AffectingNumber="32" AffectedYear="2014" RequiresApplied="true" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/2/b" FoundRef="schedule-32-paragraph-1">para. 1(2)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-a-iii" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/a/iii">para. 46(2)(a)(iii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 46(2)(c)" AffectingNumber="32" AffectedProvisions="Sch. 32 para. 1(3A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2014" Modified="2024-03-27T11:38:35Z" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="26" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-b8fbe730e1c7453d2e60214f51a0cabe" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" EffectId="key-b8fbe730e1c7453d2e60214f51a0cabe" Row="40">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32">Sch. 32 </ukm:Section>
<ukm:Section Ref="schedule-32-paragraph-1-3A" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/32/paragraph/1/3A" FoundRef="schedule-32-paragraph-1">para. 1(3A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-46-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/46/2/c">para. 46(2)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-3ac87fac0d0850146333865a18f597dd" AffectingYear="2024" Type="substituted for Sch. 6 para. 1(2)" AffectedYear="2014" AffectingNumber="1012" Row="106" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedProvisions="Sch. 6 para. 1(2)-(2B)" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectedNumber="26" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-10-29T11:26:25Z" AffectingProvisions="reg. 15(3)" Comments="Editor: leave date 18.11.2024 in annotation." EffectId="key-3ac87fac0d0850146333865a18f597dd" AffectingClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>Finance Act 2014</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6">Sch. 6 </ukm:Section>
<ukm:SectionRange Start="schedule-6-paragraph-1-2" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2" End="schedule-6-paragraph-1-2B" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2B" FoundEnd="schedule-6-paragraph-1" MissingEnd="true">
<ukm:Section Ref="schedule-6-paragraph-1-2" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2">para. 1(2)</ukm:Section>
-
<ukm:Section Ref="schedule-6-paragraph-1-2B" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/paragraph/1/2B" FoundRef="schedule-6-paragraph-1">(2B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-15-3" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/15/3">reg. 15(3)</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:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/26/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpgaen_20140026_en.pdf" Date="2015-05-08" Title="Explanatory Note" Size="2423583"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpgacs_20140026_en_001.pdf" Date="2018-11-26" Title="Correction Slip 1" Size="11353"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/26/pdfs/ukpga_20140026_en.pdf" Date="2014-07-18" Size="3631553"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1552"/>
<ukm:BodyParagraphs Value="382"/>
<ukm:ScheduleParagraphs Value="1170"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="75"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<hcontainer name="schedules" eId="d4e387" period="#period2">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-27" period="#period1">
<num>SCHEDULE 27</num>
<heading>Suspension and revocation of remote operating licences</heading>
<hcontainer name="crossheading" eId="schedule-27-crossheading-revocation-of-remote-operating-licence" period="#period1">
<heading>
<em>Revocation of remote operating licence</em>
</heading>
<paragraph eId="schedule-27-paragraph-6" period="#period1">
<num>6</num>
<subparagraph eId="schedule-27-paragraph-6-1">
<num>1</num>
<content>
<p>The Commissioners may direct the Gambling Commission to revoke a remote operating licence suspended pursuant to a direction under paragraph 3 if the breach specified in the final notice has not been remedied in full to the satisfaction of the Commissioners within the period of 6 months beginning with the day on which the direction under paragraph 3 was given.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-27-paragraph-6-2">
<num>2</num>
<content>
<p>A direction under this paragraph may include provision directing the Gambling Commission as to how it is to exercise its powers under section 119(4) of the Gambling Act 2005 (time of revocation and saving and transitional provision).</p>
</content>
</subparagraph>
<subparagraph eId="schedule-27-paragraph-6-3">
<num>3</num>
<content>
<p>The Commissioners must notify the holder of the suspended licence of their decision to give the direction.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-27-paragraph-6-4">
<num>4</num>
<content>
<p>That decision is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16 of FA 1994 (customs and excise reviews and appeals) and, accordingly, the notice must include an offer of a review of the decision under section 15A of that Act.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-27-paragraph-6-5">
<num>5</num>
<content>
<p>Only the holder of the suspended licence may bring an appeal under section 16 of FA 1994 as applied by sub-paragraph (4).</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>