<dc:identifier>http://www.legislation.gov.uk/ukpga/2016/24/section/164</dc:identifier>
<dc:title>Finance Act 2016</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>2024-06-06</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/2016/24/section/164/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2016/24/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2016/24" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2016/24/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2016/24/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2016/24/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2016/24/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/2016-09-15" title="2016-09-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/2016-09-15" title="2016-09-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2016/24/section/164/2017-04-01" title="2017-04-01"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2016/24" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2016/24/section/163" title="Provision; Section 163"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2016/24/section/163" title="Provision; Section 163"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2016/24/section/165" title="Provision; Section 165"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2016/24/section/165" title="Provision; Section 165"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
...</ukm:DocumentClassification>
<ukm:Year Value="2016"/>
<ukm:Number Value="24"/>
<ukm:EnactmentDate Date="2016-09-15"/>
<ukm:ISBN Value="9780105400509"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-27T11:41:06Z" EffectId="key-1a25d5c1cccb20747c8f777543ff934a" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2016" AffectingYear="2017" AffectedProvisions="Sch. 19 para. 12(5)(a)" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" URI="http://www.legislation.gov.uk/id/effect/key-1a25d5c1cccb20747c8f777543ff934a" AffectingNumber="32" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 14 para. 49(2)(a)" Type="words renumbered as Sch. 19 para. 12(5)(a)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="24" Row="37">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-12-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/12/5/a" FoundRef="schedule-19-paragraph-12">para. 12(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-49-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/49/2/a">para. 49(2)(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 Modified="2024-03-27T11:41:06Z" URI="http://www.legislation.gov.uk/id/effect/key-474d5d33914772ee44b6565378935668" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" Type="word inserted" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2016" RequiresApplied="true" EffectId="key-474d5d33914772ee44b6565378935668" Row="38" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectedProvisions="Sch. 19 para. 12(5)(a)" AffectingYear="2017" AffectingProvisions="Sch. 14 para. 49(2)(b)" AffectedNumber="24" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-12-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/12/5/a" FoundRef="schedule-19-paragraph-12">para. 12(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-49-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/49/2/b">para. 49(2)(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 AffectedNumber="24" AffectedYear="2016" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="32" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-2d24ddf721066aac80f44cc6267c679e" EffectId="key-2d24ddf721066aac80f44cc6267c679e" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 49(2)(c)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 19 para. 12(5)(b)" Row="39" Modified="2024-03-27T11:41:06Z" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-12-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/12/5/b" FoundRef="schedule-19-paragraph-12">para. 12(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-49-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/49/2/c">para. 49(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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" EffectId="key-461fee3b439e007e1a12c3177b9a4837" AffectingProvisions="Sch. 14 para. 48(2)" AffectedYear="2016" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-27T11:41:06Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="32" URI="http://www.legislation.gov.uk/id/effect/key-461fee3b439e007e1a12c3177b9a4837" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2017" RequiresApplied="true" Type="words inserted" Row="41" AffectedNumber="24" AffectedProvisions="Sch. 19 para. 51(8)(b)">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-51-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/51/8/b" FoundRef="schedule-19-paragraph-51">para. 51(8)(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-48-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/2">para. 48(2)</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. 19 para. 53(1)" Row="45" AffectingYear="2017" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 48(4)(a)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" URI="http://www.legislation.gov.uk/id/effect/key-04474e8080d1f1999dd2f272897dbebf" EffectId="key-04474e8080d1f1999dd2f272897dbebf" AffectedNumber="24" RequiresApplied="true" Type="words inserted" Modified="2024-03-27T11:41:06Z" AffectedYear="2016" AffectingNumber="32">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/53/1" FoundRef="schedule-19-paragraph-53">para. 53(1)</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-48-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/4/a">para. 48(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 URI="http://www.legislation.gov.uk/id/effect/key-611ca47521605e1cc195ddbb0694d67b" EffectId="key-611ca47521605e1cc195ddbb0694d67b" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" Type="words inserted" AffectingNumber="32" AffectedProvisions="Sch. 19 para. 53(1)" AffectingYear="2017" AffectedNumber="24" Row="46" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" Modified="2024-03-27T11:41:06Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 48(4)(b)" AffectedYear="2016" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/53/1" FoundRef="schedule-19-paragraph-53">para. 53(1)</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-48-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/4/b">para. 48(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 Modified="2024-03-27T11:41:06Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedYear="2016" AffectingYear="2017" AffectingClass="UnitedKingdomPublicGeneralAct" Row="47" URI="http://www.legislation.gov.uk/id/effect/key-7a5ecf29c18bb4c2291209f7831c348a" AffectedProvisions="Sch. 19 para. 58(1)" Type="words substituted" AffectingProvisions="Sch. 14 para. 48(5)" AffectedNumber="24" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="32" EffectId="key-7a5ecf29c18bb4c2291209f7831c348a" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" RequiresApplied="true">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/58/1" FoundRef="schedule-19">para. 58(1)</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-48-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/5">para. 48(5)</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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" AffectingNumber="1012" Comments="Editor: leave date 18.11.2024 in annotation." Modified="2024-10-29T11:26:25Z" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="reg. 16(2)" Type="substituted for Sch. 4 para. 1(2)" RequiresApplied="true" AffectedNumber="24" URI="http://www.legislation.gov.uk/id/effect/key-021ecf9b24f3d8ad889cbe5aecf356ef" Row="109" AffectedYear="2016" EffectId="key-021ecf9b24f3d8ad889cbe5aecf356ef" AffectedProvisions="Sch. 4 para. 1(2)(3)">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-1-2" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/1/2">para. 1(2)</ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-1-3" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/1/3" FoundRef="schedule-4-paragraph-1">(3)</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-16-2" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/16/2">reg. 16(2)</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" AffectedYear="2016" Row="113" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="reg. 16(3)(b)" Modified="2024-10-29T11:26:25Z" Type="substituted for Sch. 4 para. 9(2)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2024/1012" RequiresApplied="true" AffectingYear="2024" URI="http://www.legislation.gov.uk/id/effect/key-2cab8a72aff0cb772d217152b312f4da" Comments="Editor: leave date 18.11.2024 in annotation." AffectedProvisions="Sch. 4 para. 9(2)-(2B)" AffectingNumber="1012" AffectedNumber="24" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" EffectId="key-2cab8a72aff0cb772d217152b312f4da">
<ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4">Sch. 4 </ukm:Section>
<ukm:SectionRange Start="schedule-4-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/9/2" End="schedule-4-paragraph-9-2B" UpTo="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/9/2B" FoundEnd="schedule-4-paragraph-9" MissingEnd="true">
<ukm:Section Ref="schedule-4-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/9/2">para. 9(2)</ukm:Section>
-<ukm:Section Ref="schedule-4-paragraph-9-2B" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/4/paragraph/9/2B" FoundRef="schedule-4-paragraph-9">(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-16-3-b" URI="http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/16/3/b">reg. 16(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:UnappliedEffects>
...</ukm:PrimaryMetadata>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2016/24/pdfs/ukpgacs_20160024_en.pdf" Date="2017-09-01" Title="Correction Slip" Size="10094"/>
...</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2016/24/pdfs/ukpga_20160024_en.pdf" Date="2016-09-16" Size="4975245"/>
...</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1267"/>
<ukm:BodyParagraphs Value="510"/>
<ukm:ScheduleParagraphs Value="757"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="45"/>
...</ukm:Statistics>