http://www.legislation.gov.uk/ukpga/1970/9/section/55Taxes Management Act 1970 An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.texttext/xmlenStatute Law Database2024-06-25Expert Participation2024-04-06 PART V APPEALS AND OTHER PROCEEDINGS <Substitution ChangeId="key-7e32b41067939f912735abea7ff177f4-1556710813477" CommentaryRef="key-7e32b41067939f912735abea7ff177f4">Appeals</Substitution><Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428"> Recovery of tax not postponed.</Addition>551This section applies to an appeal to the tribunal against—aan amendment of a self-assessment—iunder section 9C of this Act, oriiunder paragraph 30 or 34 of Schedule 18 to the Finance Act 1998,aaa conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,ban assessment to tax other than a self-assessment,c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Except as otherwise provided by the following provisions of this section, the tax chargedaby the amendment or assessment, orbwhere the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,shall be due and payable as if there had been no appeal.3If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—afirst apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;bwhere such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.3AAn application under subsection (3) above may be made more than thirty days after the specified date if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is over-charged to tax by the amendment or assessment, or as a result of the conclusion stated in the closure notice, or where the notice of appeal has been given after the relevant time limit (see section 49).4If, after any determination of the amount of tax the payment of which should be so postponed—athere is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, andbthe parties cannot agree on a revised determination,the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.5Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).6The amount of tax the payment of which shall be postponed pending the determination of the appeal shall be the amount (if any) in which it appears ... that there are reasonable grounds for believing that the appellant is overcharged to tax; and—ain the case of a determination made on an application under subsection (3) above, other than an application made by virtue of subsection (3A) above, the date on which any tax the payment of which is not so postponed is due and payable shall be determined as if the tax were charged by an amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; andbin the case of a determination made on an application under subsection (4) above—ithe date on which any tax the payment of which ceases to be so postponed is due and payable shall be determined as if the tax were charged by an amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; andiiany tax overpaid shall be repaid.6ANotwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.7If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—athe agreement is in writing, orbthe fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—iby the appellant to HMRC, oriiby HMRC to the appellant.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8AWhere an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.8BSubsections (8C) to (8E) apply where a person has been given an accelerated payment notice or partner payment notice under Chapter 3 of Part 4 of the Finance Act 2014 and that notice has not been withdrawn.8CNothing in this section enables the postponement of the payment of (as the case may be)—athe understated tax to which the payment specified in the notice under section 220(2)(b) of that Act relates,bthe disputed tax specified in the notice under section 221(2)(b) of that Act, ...cthe understated partner tax to which the payment specified in the notice under paragraph 4(1)(b) of Schedule 32 to that Act relates, ...caany amount of tax specified in the notice by virtue of an amendment made under section 227(7A) of that Act, ordthe amount of tax specified in an assessment under paragraph 76 of Schedule 18 to the Finance Act 1998 where—ian asserted surrenderable amount is specified in the notice under section 220(2)(d) of the Finance Act 2014 or under paragraph 4(1)(d) of Schedule 32 to that Act, andiithe claimant company has failed to act in accordance with paragraph 75(6) of Schedule 18 to the Finance Act 1998.8DAccordingly, if the payment of an amount of tax within subsection (8C)(b) is postponed by virtue of this section immediately before the accelerated payment notice is given, it ceases to be so postponed with effect from the time that notice is given, and the tax is due and payable—aif no representations were made under section 222 of that Act in respect of the notice, on or before the last day of the period of 90 days beginning with the day the notice or partner payment notice is given, andbif representations were so made, on or before whichever is later of—ithe last day of the 90 day period mentioned in paragraph (a), andiithe last day of the period of 30 days beginning with the day on which HMRC's determination in respect of those representations is notified under section 222 of that Act.8EIf the payment of an amount of tax within subsection (8C)(ca) is postponed by virtue of this section immediately before notice of the amendment is given, it ceases to be so postponed with effect from the time that the notice of the amendment is given, and the tax is due and payable on or before—athe last day of the period of 30 days beginning with the day on which the notice is given, orbif later, the last day on which it would have been payable under subsection (8D) if it had been included in the amount specified in the accelerated payment notice or partner payment notice when that notice was given.9On the determination of the appeal—athe date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the amendment or assessment, or as a result of the conclusion stated in the closure notice, if there had been no appeal, be determined as if the tax were charged by an amendment or assessmentinotice of which was issued on the date on which HMRC issue to the appellant a notice of the total amount payable in accordance with the determination, andiiagainst which there had been no appeal; andbany tax overpaid shall be repaid.10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10AIn this section “the specified date” means the date of—athe issue of the notice of amendment or assessment, orbin the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.10BReferences in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Finance Act 1982 (c. 39), s.68(1) in relation to notices of assessment issued after 30 July 1982Finance Act 1989 (c. 26), s. 156(2)(a) for tax charged by any assessment notice of which is issued after 30 July 1982 S. 55(3)(4) modified by Income and Corporation Taxes Act 1988 (c. 1), s. 10(5) S. 55(3)(4) restricted by Income and Corporation Taxes Act 1988 (c. 1), s. 306(8)Finance Act 1982 (c. 39), s.68(2)(3) in relation to notices of assessment issued after 30 July 1982S. 55 modified by Income and Corporation Taxes Act 1988 (c. 1), Sch. 27 para. 19(3)Finance Act 1989 (c. 26), s. 156(2) in relation to tax charged by any assessment notice of which is issued after 30 July 1982Finance Act 1989 (c. 26), s. 156(2)(c) in relation to tax charged by any assessment notice of which is issued after 30 July 1982S. 55 substituted by Finance (No.2) Act 1975 (c. 45), s. 45(1) in relation to appeals against assessments notices of which were issued after31July1975.Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3) Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)Pt. 5 applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))Pt. 5 applied (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(10)Pt. 5 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 248(3) Pt. 5 applied (1.10.1982) by The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236), reg. 14(5) Pt. 5 applied (26.10.1987) by The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749), reg. 9(5) Pt. 5 applied (29.10.1987) by The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765), reg. 6(4) Pt. 5 applied (1.7.1988) by The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013), reg. 11(5) Pt. 5 applied (9.1.1990) by The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387), regs. 14, 17S. 55(1) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 18(1); S.I. 1998/3173, art. 2Words in s. 55 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 18(2); S.I. 1998/3173, art. 2S. 55 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 9(6)S. 55(1)(a)(b) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 28; S.I. 1998/3173, art. 2Pt. 5 applied (6.4.1999) by The Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881), art. 1, reg. 13(4)S. 55 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits). S. 55(3) excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 40(7)S. 55(4) excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 40(7)S. 55(1)(a)(aa) substituted for s. 55(1)(a) (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(2)Words in s. 55(2) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(3)Words in s. 55(3A) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(5)(a)Words in s. 55(3A) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(5)(b)Words in s. 55(9)(a) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(6)S. 55(10)-(10B) substituted for s. 55(10) (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(7)Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2Pt. 5 applied (with modifications) (18.6.2003) by The Tax Credits (Employer Penalty Appeals) Regulations 2003 (S.I. 2003/1382), regs. 1, 3-10Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)Pt. 5 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)Pt. 5 applied (6.4.2005) by Child Trust Funds Act 2004 (c. 6), ss. 23(6), 27; S.I. 2004/3369, art. 2(1)Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)S. 55 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 10Pt. 5 applied (6.4.2006) by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), regs. 1, 12(5)S. 55(3)(4) restricted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 376, 1034(1) (with Sch. 2)S. 55(1)(c) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 257(a), Sch. 3 Pt. 1 (with Sch. 2)Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)Pt. 5 applied (21.7.2008) by Finance Act 2008 (c. 9), ss. 113, 114(7), Sch. 36 para. 48(5) (with Sch. 36 para. 38)Pt. 5 applied (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 32(6) (with Sch. 36 para. 38); S.I. 2009/404, art. 2S. 48 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 26S. 55(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(3)Words in s. 55(3A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(4)S. 55(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(5)S. 55(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(6)Words in s. 55(6) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(7)S. 55(6A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(8)S. 55(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(9)S. 55(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(10)S. 55(8A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(11)Words in s. 55(9)(a)(i) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(12)S. 55(10) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(13)S. 55(10B) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(14)S. 55(11) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(15)Word in s. 55 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 34(2)Pts. 4, 5, 6 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 57(4)Pts. 4, 5 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 29(1)Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)Word in s. 55(1)(a)(ii) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(12)(a)(iv)(13); S.I. 2009/405, art. 2Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)S. 55(1)(d) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 11 (with Sch. 20 para. 50(9))Pt. 5 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 paras. 5(5), 20(7), 31(7) (with Sch. 38 para. 43); S.I. 2013/279, art. 2S. 55 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(2)(4)Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81K(10) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 3 para. 40G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57E(6) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)Pt. 5 extended (30.6.2014) by The International Tax Compliance (United States of America) Regulations 2014 (S.I. 2014/1506), regs. 1(2), 23(5)Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)S. 55(3)(4) excluded by Income Tax Act 2007 (c. 3), s. 257PA(3) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)S. 55(8B)-(8D) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(1)S. 55(8D) modified (17.7.2014) by Finance Act 2014 (c. 26), s. 227(9)(b)Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)Pt. 5 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)Pt. 5 extended (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 102(6)Word in s. 55(8C) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 11S. 55(8C)(d) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 11Pt. 5 modified (with effect in accordance with reg. 1(4) of the amending S.I.) by The International Tax Compliance Regulations 2015 (S.I. 2015/878), regs. 1(1), 20(5) (with reg. 1(2)(3))Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 10(9)Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 12(11)Pt. 5 modified (18.3.2016) by The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 (S.I. 2016/237), regs. 1, 18(5)Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44Pt. 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)Pt. 5 applied by Income Tax Act 2007 (c. 3), s. 698A(3) (as inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6))Pt. 5 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 114(3) (with s. 117)Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 36(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 48(3) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))Words in s. 55(8B) substituted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(a)Word in s. 55(8C)(c) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(b)(i)S. 55(8C)(ca) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(b)(ii)S. 55(8E) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(8)(c)S. 55(3)-(8A) excluded by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 608Y(2) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)Pt. 5 modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 15 para. 94(6)Pt. 5 applied (25.4.2019) by The Pension Schemes (Information Requirements Repayment of Overseas Transfer Charge) Regulations 2019 (S.I. 2019/774), regs. 1, 5Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)Pt. 5 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2005/2045, reg. 24L(14) (as inserted by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 (S.I. 2021/321), regs. 1(1), 10)Pt. 5 applied (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 236E(6) (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 1)Ss. 47C-57 applied (temp. until 30.4.2024) (with modifications in respect of s. 55) by Finance Act 2022 (c. 3), Sch. 10 para. 21(3)(4) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))Pt. 5 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 24(6)Pt. 5 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 300(11)Pt. 5 applied (1.1.2024) by The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (S.I. 2023/817), regs. 1, 23(2) (with reg. 23(3))
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</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2017" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="9" RequiresApplied="true" AffectingNumber="32" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-7cea62f16d23d86a2f7c10a41e635717" AffectedProvisions="s. 8(1AB)-(1AD)" URI="http://www.legislation.gov.uk/id/effect/key-7cea62f16d23d86a2f7c10a41e635717" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 3(5)" AffectedExtent="E+W+S+N.I." Modified="2024-03-26T12:18:13Z" AffectingClass="UnitedKingdomPublicGeneralAct" Row="17">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-8-1AB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1AB" FoundStart="section-8" End="section-8-1AD" UpTo="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1AD" FoundEnd="section-8" MissingEnd="true">
<ukm:Section Ref="section-8-1AB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1AB" FoundRef="section-8">s. 8(1AB)</ukm:Section>
-
<ukm:Section Ref="section-8-1AD" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1AD" FoundRef="section-8">(1AD)</ukm:Section>
</ukm:SectionRange>
</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-3-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/3/5">para. 3(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 AffectedYear="1970" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingNumber="32" RequiresApplied="true" Row="26" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectedNumber="9" URI="http://www.legislation.gov.uk/id/effect/key-b1223b9a78f18b3869edc35614241134" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017" AffectingProvisions="Sch. 14 para. 3(11)" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-03-26T12:18:13Z" EffectId="key-b1223b9a78f18b3869edc35614241134" AffectedProvisions="s. 8(1HA)">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-8-1HA" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1HA" FoundRef="section-8">s. 8(1HA)</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-3-11" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/3/11">para. 3(11)</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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 4(3)" Type="substituted for s. 8A(1)" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-26T12:18:13Z" AffectingNumber="32" Row="33" URI="http://www.legislation.gov.uk/id/effect/key-2e63462ff07dcdefefcbba8a5ce1d1d0" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 8A(1)(1ZA)" EffectId="key-2e63462ff07dcdefefcbba8a5ce1d1d0" AffectingYear="2017" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedYear="1970" AffectedExtent="E+W+S+N.I." AffectedNumber="9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-8A-1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1">s. 8A(1)</ukm:Section>
<ukm:Section Ref="section-8A-1ZA" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1ZA" FoundRef="section-8A">(1ZA)</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-4-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/4/3">para. 4(3)</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="35" AffectingProvisions="Sch. 14 para. 4(5)" EffectId="key-7270dadc06d5088c775df1a247106423" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-03-26T12:18:13Z" Type="inserted" AffectedExtent="E+W+S+N.I." AffectingNumber="32" AffectedYear="1970" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedProvisions="s. 8A(1AB)-(1AD)" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-7270dadc06d5088c775df1a247106423" AffectedNumber="9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-8A-1AB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AB" FoundStart="section-8A" End="section-8A-1AD" UpTo="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AD" FoundEnd="section-8A" MissingEnd="true">
<ukm:Section Ref="section-8A-1AB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AB" FoundRef="section-8A">s. 8A(1AB)</ukm:Section>
-
<ukm:Section Ref="section-8A-1AD" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AD" FoundRef="section-8A">(1AD)</ukm:Section>
</ukm:SectionRange>
</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-4-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/4/5">para. 4(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 EffectId="key-9e457b31127ae66298ae95642156df17" Type="inserted" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Row="39" Modified="2024-03-26T12:18:13Z" URI="http://www.legislation.gov.uk/id/effect/key-9e457b31127ae66298ae95642156df17" RequiresApplied="true" AffectingProvisions="Sch. 14 para. 4(9)" AffectedNumber="9" AffectingNumber="32" AffectedProvisions="s. 8A(1FA)" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-8A-1FA" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1FA" FoundRef="section-8A">s. 8A(1FA)</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-4-9" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/4/9">para. 4(9)</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="2024-03-26T12:18:13Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017" AffectedProvisions="s. 8A(6)(7)" URI="http://www.legislation.gov.uk/id/effect/key-d7d7d397d47c54c66a7b0808035b026c" AffectingProvisions="Sch. 14 para. 4(12)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" AffectedNumber="9" Row="43" AffectingNumber="32" AffectedExtent="E+W+S+N.I." Type="inserted" EffectId="key-d7d7d397d47c54c66a7b0808035b026c" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" RequiresApplied="true">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-8A-6" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/6" FoundRef="section-8A">s. 8A(6)</ukm:Section>
<ukm:Section Ref="section-8A-7" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/7" FoundRef="section-8A">(7)</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-4-12" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/4/12">para. 4(12)</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" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" Row="66" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedExtent="E+W+S+N.I." RequiresApplied="true" EffectId="key-efbd6bc1b6b874a1401b0e5dbdd4877a" Type="inserted" Modified="2024-03-26T12:18:13Z" AffectingNumber="32" URI="http://www.legislation.gov.uk/id/effect/key-efbd6bc1b6b874a1401b0e5dbdd4877a" AffectingProvisions="Sch. 14 para. 11(4)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingEffectsExtent="E+W+S+N.I." Comments="NB When doing CER tasks following commencement of 2017 c. 32, Sch. 14 Pt. 1 please note there are KO effects in 2018 c. 3, Sch. 6 paras. 7(3), 9, 15(2) and 2020 c. 14, s. 104(4) which insert new affecting paras. 10A, 10B, 10BA, 10C into Sch. 14 Pt. 1 and which may therefore also need start dates and CO details adding via toes correction" AffectedNumber="9" AffectedProvisions="s. 12ABA(5)" AffectedYear="1970">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12ABA-5" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12ABA/5" FoundRef="section-12ABA">s. 12ABA(5)</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-11-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/11/4">para. 11(4)</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 AffectingNumber="32" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-b18dfb5e1687497206b6bd910546959c" Type="inserted" AffectedNumber="9" Row="71" Modified="2024-03-26T12:18:13Z" AffectingYear="2017" AffectedExtent="E+W+S+N.I." RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-b18dfb5e1687497206b6bd910546959c" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 12AC(1)(aa)" AffectingProvisions="Sch. 14 para. 13(2)(c)">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12AC-1-aa" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AC/1/aa" FoundRef="section-12AC">s. 12AC(1)(aa)</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-13-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/13/2/c">para. 13(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 AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" Modified="2024-03-26T12:18:13Z" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-c77d145f2bce523ae685acdedd802e70" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="9" AffectingProvisions="Sch. 14 para. 13(3)(a)" Type="words renumbered as s. 12AC(7)(a)" URI="http://www.legislation.gov.uk/id/effect/key-c77d145f2bce523ae685acdedd802e70" RequiresApplied="true" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 12AC(7)(a)" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" Row="75">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12AC-7-a" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AC/7/a" FoundRef="section-12AC">s. 12AC(7)(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-13-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/13/3/a">para. 13(3)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
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<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
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<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section Ref="section-12AC-7-b" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AC/7/b" FoundRef="section-12AC">s. 12AC(7)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
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<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-13-3-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/13/3/c">para. 13(3)(c)</ukm:Section>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<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>
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<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section Ref="section-12B-1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/1">s. 12B(1)</ukm:Section>
<ukm:Section Ref="section-12B-1A" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/1A" FoundRef="section-12B">(1A)</ukm:Section>
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<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-14-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/14/2">para. 14(2)</ukm:Section>
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<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:Section Ref="section-12B-2ZA" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/2ZA" FoundRef="section-12B">s. 12B(2ZA)</ukm:Section>
<ukm:Section Ref="section-12B-2ZB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/2ZB" FoundRef="section-12B">(2ZB)</ukm:Section>
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<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
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<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-14-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/14/4">para. 14(4)</ukm:Section>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<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>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-12C" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12C" err:Ref="Section missing in legislation" Missing="true">s. 12C</ukm:Section>
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<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
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<ukm:Section Ref="section-60-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/2">s. 60(2)</ukm:Section>
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<ukm:Section Ref="section-60-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/4">s. 60(4)</ukm:Section>
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<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:Section Ref="section-28ZA-6-c" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/28ZA/6/c" FoundRef="section-28ZA">s. 28ZA(6)(c)</ukm:Section>
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<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>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section Ref="section-29-6-aa" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/29/6/aa" FoundRef="section-29">s. 29(6)(aa)</ukm:Section>
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<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>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1</ukm:Section>
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<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-60-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/3">s. 60(3)</ukm:Section>
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<ukm:Section Ref="section-60-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/4">s. 60(4)</ukm:Section>
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<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-61-1A" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/61/1A" FoundRef="section-61">s. 61(1A)</ukm:Section>
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<ukm:AffectingTitle>Finance Act 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-43" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/43">Sch. 43 </ukm:Section>
<ukm:Section Ref="schedule-43-paragraph-1-3" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/43/paragraph/1/3">para. 1(3)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-129-4" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/129/4">s. 129(4)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2014/906" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2014-04-06" Qualification="wholly in force" CommencingYear="2014" CommencingNumber="906">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2014/906/article/2">art. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2023-10-10T08:51:52Z" AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectingYear="2005" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2005/4" Row="2165" AffectedNumber="9" Type="words substituted" URI="http://www.legislation.gov.uk/id/effect/key-ba859afba3cfba968a7c4984d8cf9632" AffectedYear="1970" AffectedProvisions="Blanket Amendment" AffectingProvisions="Sch. 11 para. 5" AffectingNumber="4" Comments="Unless otherwise provided, do not alter "amending" text (i.e. text in the affected legislation that makes changes to the text of another document). The target document of such amendments itself will be altered by Sch. 11, see s. 59(6). - There don't appear to be any relevant references left" EffectId="key-ba859afba3cfba968a7c4984d8cf9632" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>Blanket Amendment</ukm:AffectedProvisions>
<ukm:AffectingTitle>Constitutional Reform Act 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/11">Sch. 11 </ukm:Section>
<ukm:Section Ref="schedule-11-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/11/paragraph/5">para. 5</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-148-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/1604" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2009-10-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="1604">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-d" URI="http://www.legislation.gov.uk/id/uksi/2009/1604/article/2/d">art. 2(d)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="Sch. 13 para. 33(3)" AffectedYear="1970" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/15" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="Amending provision repealed before coming into force." AffectedProvisions="s. 61(1A)" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-019b10e0b60d77c6251b489074c450f6" AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectingNumber="15" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" EffectId="key-019b10e0b60d77c6251b489074c450f6" Modified="2023-10-10T08:51:52Z" AffectingYear="2007" Row="1226" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-61-1A" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/61/1A" FoundRef="section-61">s. 61(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Tribunals, Courts and Enforcement Act 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-33-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/13/paragraph/33/3">para. 33(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-89" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/89">s. 89</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-148" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/148">s. 148</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2014/768" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2014-04-06" Qualification="wholly in force" CommencingYear="2014" CommencingNumber="768" Comments="Schedule 13">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-1-b" URI="http://www.legislation.gov.uk/id/uksi/2014/768/article/2/1/b">art. 2(1)(b)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" Row="1235" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedExtent="E+W+S+N.I." AffectingYear="2007" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-dada22f302663fc1c8334df6ea0f1553" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-dada22f302663fc1c8334df6ea0f1553" AffectingURI="http://www.legislation.gov.uk/id/asp/2007/3" AffectingProvisions="Sch. 5 para. 9(2)" AffectedYear="1970" AffectingEffectsExtent="S" AffectingClass="ScottishAct" AppliedModified="2013-07-25T13:40:21.492+01:00" AffectedNumber="9" Modified="2023-10-10T08:51:52Z" AffectingNumber="3" Comments="Superseded by repeal" AffectedProvisions="s. 63(2)(aa)">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-63-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/63/2/aa" FoundRef="section-63">s. 63(2)(aa)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Bankruptcy and Diligence etc. (Scotland) Act 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/asp/2007/3/schedule/5">Sch. 5 </ukm:Section>
<ukm:Section Ref="schedule-5-paragraph-9-2" URI="http://www.legislation.gov.uk/id/asp/2007/3/schedule/5/paragraph/9/2">para. 9(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-223" URI="http://www.legislation.gov.uk/id/asp/2007/3/section/223">s. 223</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-227-3" URI="http://www.legislation.gov.uk/id/asp/2007/3/section/227/3">s. 227(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/ssi/2009/369" CommencingClass="ScottishStatutoryInstrument" Date="2009-11-23" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="369" AppendedCommentary="(which transitional provisions in art. 4 are revoked (31.1.2011) by S.S.I. 2011/31, art. 5(c))">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-3-2" URI="http://www.legislation.gov.uk/id/ssi/2009/369/article/3/2">art. 3(2)</ukm:Section>
<ukm:Section Ref="article-3-3" URI="http://www.legislation.gov.uk/id/ssi/2009/369/article/3/3">(3)</ukm:Section>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/ssi/2009/369/schedule">Sch.</ukm:Section>
</ukm:CommencingProvisions>
<ukm:CommencingSavings>
<ukm:Section Ref="article-4" URI="http://www.legislation.gov.uk/id/ssi/2009/369/article/4">art. 4</ukm:Section>
</ukm:CommencingSavings>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 29(7)(a)(ia)" Row="755" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2019/1" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Type="omitted" Modified="2023-10-10T08:51:52Z" EffectId="key-7b36d1fa9336e70d08af4fc47b85b4d3" AffectingNumber="1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" URI="http://www.legislation.gov.uk/id/effect/key-7b36d1fa9336e70d08af4fc47b85b4d3" RequiresApplied="false" AffectedNumber="9" AffectingYear="2019" AffectedYear="1970" AffectingProvisions="Sch. 2 para. 25(6)" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-29-7-a" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/29/7/a">s. 29(7)(a)</ukm:Section>
<ukm:Section Ref="section-29-7-ia" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/29/7/ia" FoundRef="section-29">(ia)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-25-6" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/2/paragraph/25/6">para. 25(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2019-02-12" Qualification="with effect in accordance with" OtherQualification="Sch. 2 para. 32(1)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AppliedModified="2024-06-12T17:20:44.666697+01:00" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="This effect was originally drafted to coincide with the original intended commencement date of the insertion of 1970 c. 9, Sch. A1. Sch. A1 was originally commenced on 6.4.2024 by SI 2021/1079, reg. 2, however SI 2024/422, reg. 2(2) has changed this date to 6.4.2026." AffectingProvisions="Sch. 1 para. 32(a)" URI="http://www.legislation.gov.uk/id/effect/key-a23b9546c9398f29ffcc944220293856" Row="13" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedProvisions="Sch. A1 para. 8(2)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2022" RequiresApplied="true" AffectedNumber="9" Type="substituted" Modified="2024-07-04T10:55:11Z" EffectId="key-cf2a1b170327836adb80fa7bf1503cf1" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2022/3" AffectingNumber="3">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1 </ukm:Section>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1-paragraph-8-2" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1/paragraph/8/2" err:Ref="Section missing in legislation" Missing="true">para. 8(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-32-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/32/a">para. 32(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/61/1">para. 61(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2026-04-06" Qualification="with effect in accordance with" OtherQualification="Sch. 1 para. 61(1)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-c06b04984572b6c3572d06ca0ea17740" AffectingProvisions="Sch. 1 para. 32(b)" AppliedModified="2024-06-12T17:20:44.666697+01:00" Comments="This effect was originally drafted to coincide with the original intended commencement date of the insertion of 1970 c. 9, Sch. A1. Sch. A1 was originally commenced on 6.4.2024 by SI 2021/1079, reg. 2, however SI 2024/422, reg. 2(2) has changed this date to 6.4.2026." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="3" AffectedNumber="9" RequiresApplied="true" Modified="2024-07-04T10:55:11Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2022/3" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2022" Type="omitted" URI="http://www.legislation.gov.uk/id/effect/key-6bc4fe6f27ff3d71974b7202fd6c0e99" Row="14" AffectedProvisions="Sch. A1 para. 8(6)(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1 </ukm:Section>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1-paragraph-8-6-b" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1/paragraph/8/6/b" err:Ref="Section missing in legislation" Missing="true">para. 8(6)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-32-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/32/b">para. 32(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/61/1">para. 61(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2026-04-06" Qualification="with effect in accordance with" OtherQualification="Sch. 1 para. 61(1)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="2163" AffectedProvisions="Sch. A1" Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction." AffectedNumber="9" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2018" URI="http://www.legislation.gov.uk/id/effect/key-73a1fc287025e4b7f361dc658176d8a0" AffectingNumber="3" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-73a1fc287025e4b7f361dc658176d8a0" AffectingProvisions="Sch. 6 para. 7(2)(a)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2018/3" Type="amendment to earlier affecting provision 2017 c. 32, s. 60" AffectedYear="1970" Modified="2023-10-10T08:51:52Z" AffectedExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2018</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-7-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/7/2/a">para. 7(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-70f0767ff1ea294cb8ec6c1e4c37faba" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2018/3" AffectingNumber="3" Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction." AffectingProvisions="Sch. 6 para. 7(2)(b)" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. A1" AffectingYear="2018" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedNumber="9" Row="2164" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:51:52Z" AffectedExtent="E+W+S+N.I." RequiresApplied="true" Type="amendment to earlier affecting provision 2017 c. 32, s. 60" EffectId="key-70f0767ff1ea294cb8ec6c1e4c37faba" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2018</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-7-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/7/2/b">para. 7(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-b7000c6a40e309e1333fb6b656a43641" EffectId="key-b7000c6a40e309e1333fb6b656a43641" AffectingNumber="14" AffectedYear="1970" AffectingProvisions="s. 104(4)" AffectingEffectsExtent="E+W+S+N.I." Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction" AffectedProvisions="s. 12ABZAA(5)(a)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/14" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Type="words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(a) (as inserted)" AffectedExtent="E+W+S+N.I." Row="435" RequiresApplied="true" AffectingYear="2020" Modified="2023-10-10T08:51:52Z" AffectedNumber="9" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12ABZAA-5-a" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12ABZAA/5/a" FoundRef="section-12ABZAA">s. 12ABZAA(5)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-104-4" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/section/104/4">s. 104(4)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-ca56db2fab59c6c5c77f80f1fb7c1bbe" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(b) (as inserted)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingYear="2020" AffectedProvisions="s. 12ABZAA(5)(b)" Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction" EffectId="key-ca56db2fab59c6c5c77f80f1fb7c1bbe" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/14" AffectingProvisions="s. 104(4)" AffectingNumber="14" AffectedYear="1970" RequiresApplied="true" AffectedExtent="E+W+S+N.I." Modified="2023-10-10T08:51:52Z" Row="436" AffectedNumber="9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12ABZAA-5-b" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12ABZAA/5/b" FoundRef="section-12ABZAA">s. 12ABZAA(5)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
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<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
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PART V
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<Title> APPEALS AND OTHER PROCEEDINGS </Title>
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<Title>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428"> Recovery of tax not postponed.</Addition>
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<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81"> against—</Substitution>
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<Substitution ChangeId="key-8e57ce0619622b81dd86b287d43098b6-1554202981411" CommentaryRef="key-8e57ce0619622b81dd86b287d43098b6">an amendment of a self-assessment—</Substitution>
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<Substitution ChangeId="key-8e57ce0619622b81dd86b287d43098b6-1554202981411" CommentaryRef="key-8e57ce0619622b81dd86b287d43098b6">
<Substitution ChangeId="key-7a3354a2019238c59ee399330961bb53-1557219343669" CommentaryRef="key-7a3354a2019238c59ee399330961bb53">34</Substitution>
</Substitution>
</Substitution>
</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">
<Substitution ChangeId="key-abb6e260c6999585ad07f3c0202b3057-1552209751193" CommentaryRef="key-abb6e260c6999585ad07f3c0202b3057">
<Substitution ChangeId="key-8e57ce0619622b81dd86b287d43098b6-1554202981411" CommentaryRef="key-8e57ce0619622b81dd86b287d43098b6"> of Schedule 18 to the Finance Act 1998,</Substitution>
</Substitution>
</Substitution>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/1/aa" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/1/aa" id="section-55-1-aa">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">
<Substitution ChangeId="key-abb6e260c6999585ad07f3c0202b3057-1552209751193" CommentaryRef="key-abb6e260c6999585ad07f3c0202b3057">
<Substitution ChangeId="key-8e57ce0619622b81dd86b287d43098b6-1554202981411" CommentaryRef="key-8e57ce0619622b81dd86b287d43098b6">aa</Substitution>
</Substitution>
</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">
<Substitution ChangeId="key-abb6e260c6999585ad07f3c0202b3057-1552209751193" CommentaryRef="key-abb6e260c6999585ad07f3c0202b3057">
<Substitution ChangeId="key-8e57ce0619622b81dd86b287d43098b6-1554202981411" CommentaryRef="key-8e57ce0619622b81dd86b287d43098b6">a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,</Substitution>
</Substitution>
</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/1/b" id="section-55-1-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">
<Substitution ChangeId="key-abb6e260c6999585ad07f3c0202b3057-1552209751193" CommentaryRef="key-abb6e260c6999585ad07f3c0202b3057">b</Substitution>
</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">
<Substitution ChangeId="key-abb6e260c6999585ad07f3c0202b3057-1552209751193" CommentaryRef="key-abb6e260c6999585ad07f3c0202b3057">an assessment to tax other than a self-assessment,</Substitution>
</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/1/c" id="section-55-1-c">
<Pnumber>
<CommentaryRef Ref="key-ba6ca2b685acd4502ec67e19d69a3e4e"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">c</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/1/d" id="section-55-1-d">
<Pnumber>
<CommentaryRef Ref="key-078a3e2493f76ba15944ac387b424da6"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">d</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c59c8712991760fa6330b7f08ae00a81-1549640788326" CommentaryRef="key-c59c8712991760fa6330b7f08ae00a81">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/2" id="section-55-2">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_2297f936-cf60-4d4a-f325-fc2e373e58ae-1549112376184" CommentaryRef="c845416">Except as otherwise provided by the following provisions of this section</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">, the tax charged</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-7cb02473b1c3af407e08686a41fd4b75-1554203057695" CommentaryRef="key-7cb02473b1c3af407e08686a41fd4b75"></Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/2/a" id="section-55-2-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-7cb02473b1c3af407e08686a41fd4b75-1554203057695" CommentaryRef="key-7cb02473b1c3af407e08686a41fd4b75">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-7cb02473b1c3af407e08686a41fd4b75-1554203057695" CommentaryRef="key-7cb02473b1c3af407e08686a41fd4b75">by the amendment or assessment, or</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/2/b" id="section-55-2-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-7cb02473b1c3af407e08686a41fd4b75-1554203057695" CommentaryRef="key-7cb02473b1c3af407e08686a41fd4b75">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-7cb02473b1c3af407e08686a41fd4b75-1554203057695" CommentaryRef="key-7cb02473b1c3af407e08686a41fd4b75">where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">shall be due and payable as if </Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_15b86eda-b951-4f7a-df19-c9d111042988-1549112393136" CommentaryRef="c845417">there had been no appeal.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/3" RestrictStartDate="2019-02-12" id="section-55-3">
<Pnumber>
<CommentaryRef Ref="c845418"/>
<CommentaryRef Ref="key-62c469f6f7876840db4c1502d792759d"/>
<CommentaryRef Ref="key-e0127be505d7d0eabcd4de2e6ab47a14"/>
<CommentaryRef Ref="key-91392a6457bb5a42bb9d381e8b80da1c"/>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">3</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—</Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/3/a" id="section-55-3-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">first apply by notice in writing to </Substitution>
</Addition>
<Abbreviation Expansion="Her Majesty’s Revenue and Customs">
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">HMRC</Substitution>
</Addition>
</Abbreviation>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e"> within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/3/b" id="section-55-3-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying </Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">HMRC</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">’s decision on the amount to be postponed.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-20aa8f1ee7945b87de8f184812b5792e-1556713762384" CommentaryRef="key-20aa8f1ee7945b87de8f184812b5792e">An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.</Substitution>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/3A" RestrictStartDate="2019-02-12" id="section-55-3A">
<Pnumber>
<CommentaryRef Ref="c845420"/>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419">3A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419">An application under subsection (3) above may be made more than thirty days after </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419">
<Substitution ChangeId="key-665a4ba68d8d286987aa4f4ba42a1871-1554203218555" CommentaryRef="key-665a4ba68d8d286987aa4f4ba42a1871">the specified date</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419"> if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is over-charged to tax by the </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419">
<Substitution ChangeId="key-bc72dfac0dcd97fcdb2946bce2840667-1549640871003" CommentaryRef="key-bc72dfac0dcd97fcdb2946bce2840667">amendment or assessment</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419">
<Addition ChangeId="key-5000c7575efc2d8586694df0a450e9cc-1554203244210" CommentaryRef="key-5000c7575efc2d8586694df0a450e9cc">, or as a result of the conclusion stated in the closure notice</Addition>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419">
<Addition ChangeId="key-cb5a94385bca95e9c8e329a97d02a1a1-1556713803056" CommentaryRef="key-cb5a94385bca95e9c8e329a97d02a1a1">, or where the notice of appeal has been given after the relevant time limit (see section 49)</Addition>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_0eaa2076-8caf-4342-e363-4392626aa115-1549112429054" CommentaryRef="c845419">.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/4" RestrictStartDate="2019-02-12" id="section-55-4">
<Pnumber>
<CommentaryRef Ref="c845418"/>
<CommentaryRef Ref="key-2af18f9b3df4750380206a80648d35ab"/>
<CommentaryRef Ref="key-e0127be505d7d0eabcd4de2e6ab47a14"/>
<CommentaryRef Ref="key-91392a6457bb5a42bb9d381e8b80da1c"/>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c573562e7088432f6694c99cd6b118c5-1556713838157" CommentaryRef="key-c573562e7088432f6694c99cd6b118c5">4</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c573562e7088432f6694c99cd6b118c5-1556713838157" CommentaryRef="key-c573562e7088432f6694c99cd6b118c5">If, after any determination of the amount of tax the payment of which should be so postponed—</Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/4/a" id="section-55-4-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c573562e7088432f6694c99cd6b118c5-1556713838157" CommentaryRef="key-c573562e7088432f6694c99cd6b118c5">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c573562e7088432f6694c99cd6b118c5-1556713838157" CommentaryRef="key-c573562e7088432f6694c99cd6b118c5">there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/4/b" id="section-55-4-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c573562e7088432f6694c99cd6b118c5-1556713838157" CommentaryRef="key-c573562e7088432f6694c99cd6b118c5">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c573562e7088432f6694c99cd6b118c5-1556713838157" CommentaryRef="key-c573562e7088432f6694c99cd6b118c5">the parties cannot agree on a revised determination,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-c573562e7088432f6694c99cd6b118c5-1556713838157" CommentaryRef="key-c573562e7088432f6694c99cd6b118c5">the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.</Substitution>
</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/5" RestrictStartDate="2019-02-12" id="section-55-5">
<Pnumber>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-17165aebf025d1499902188ca27bb573-1556713854973" CommentaryRef="key-17165aebf025d1499902188ca27bb573">5</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-17165aebf025d1499902188ca27bb573-1556713854973" CommentaryRef="key-17165aebf025d1499902188ca27bb573">Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).</Substitution>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6" RestrictStartDate="2019-02-12" id="section-55-6">
<Pnumber>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">The amount of tax the payment of which shall be postponed pending the determination of the appeal shall be the amount (if any) in which it appears </Addition>
<CommentaryRef Ref="key-c04f8432e45d05742bfa4c9035c012ce"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">... that there are reasonable grounds for believing that the appellant is overcharged to tax; and—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6/a" id="section-55-6-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">in the case of a determination made on an application under subsection (3) above, other than an application made by virtue of subsection (3A) above, the date on which any tax the payment of which is not so postponed is due and payable shall be determined as if the tax were charged by an </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">
<Substitution ChangeId="key-bc72dfac0dcd97fcdb2946bce2840667-1549640884762" CommentaryRef="key-bc72dfac0dcd97fcdb2946bce2840667">amendment or assessment</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422"> notice of which was issued on the date of that determination and against which there had been no appeal; and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6/b" id="section-55-6-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">in the case of a determination made on an application under subsection (4) above—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/6/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6/b/i" id="section-55-6-b-i">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">the date on which any tax the payment of which ceases to be so postponed is due and payable shall be determined as if the tax were charged by an </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">
<Substitution ChangeId="key-bc72dfac0dcd97fcdb2946bce2840667-1549640893857" CommentaryRef="key-bc72dfac0dcd97fcdb2946bce2840667">amendment or assessment</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422"> notice of which was issued on the date of that determination and against which there had been no appeal; and</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/6/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6/b/ii" id="section-55-6-b-ii">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_80e223ca-0389-4513-d94b-37fe8c9dc3f1-1549112460792" CommentaryRef="c845422">any tax overpaid shall be repaid.</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/6A" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6A" RestrictStartDate="2019-02-12" id="section-55-6A">
<Pnumber>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-ea4e81a556191a02cd057ec241da4e4d-1556713947110" CommentaryRef="key-ea4e81a556191a02cd057ec241da4e4d">6A</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-ea4e81a556191a02cd057ec241da4e4d-1556713947110" CommentaryRef="key-ea4e81a556191a02cd057ec241da4e4d">Notwithstanding the provisions of sections 11 and 13 of the </Substitution>
</Addition>
<Abbreviation Expansion="Tribunals, Courts and Enforcement Act 2007 c. 15">
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-ea4e81a556191a02cd057ec241da4e4d-1556713947110" CommentaryRef="key-ea4e81a556191a02cd057ec241da4e4d">TCEA 2007</Substitution>
</Addition>
</Abbreviation>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-ea4e81a556191a02cd057ec241da4e4d-1556713947110" CommentaryRef="key-ea4e81a556191a02cd057ec241da4e4d">, the decision of the tribunal shall be final and conclusive.</Substitution>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/7" RestrictStartDate="2019-02-12" id="section-55-7">
<Pnumber>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">7</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">If the appellant and </Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">HMRC</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04"> reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—</Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/7/a" id="section-55-7-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">the agreement is in writing, or</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/7/b" id="section-55-7-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—</Substitution>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/7/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/7/b/i" id="section-55-7-b-i">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">i</Substitution>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">by the appellant to </Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">HMRC</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">, or</Substitution>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/7/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/7/b/ii" id="section-55-7-b-ii">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">ii</Substitution>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">by </Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04">HMRC</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1ce47d2abd4fdf6eed247bc73c4cde04-1556713975353" CommentaryRef="key-1ce47d2abd4fdf6eed247bc73c4cde04"> to the appellant.</Substitution>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8" RestrictStartDate="2019-02-12" id="section-55-8">
<Pnumber>
<CommentaryRef Ref="key-11eee62f056ca92448090acb3b142ca1"/>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8A" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8A" RestrictStartDate="2019-02-12" id="section-55-8A">
<Pnumber>
<CommentaryRef Ref="key-27fe1e9ba8e2027b11072669f4c2f8f8"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-2c36a549da0e1592ad4e11933f0deb29-1556714015635" CommentaryRef="key-2c36a549da0e1592ad4e11933f0deb29">8A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-2c36a549da0e1592ad4e11933f0deb29-1556714015635" CommentaryRef="key-2c36a549da0e1592ad4e11933f0deb29">Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8B" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8B" id="section-55-8B">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">8B</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">Subsections (8C) </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Substitution ChangeId="key-05a4478969c2bd6bc17f7d26fce3a6b1-1560002048468" CommentaryRef="key-05a4478969c2bd6bc17f7d26fce3a6b1">to (8E)</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3"> apply where a person has been given an accelerated payment notice or partner payment notice under Chapter 3 of Part 4 of the Finance Act 2014 and that notice has not been withdrawn.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C" id="section-55-8C">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">8C</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">Nothing in this section enables the postponement of the payment of (as the case may be)—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C/a" id="section-55-8C-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">the understated tax to which the payment specified in the notice under section 220(2)(b) of that Act relates,</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C/b" id="section-55-8C-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">the disputed tax specified in the notice under section 221(2)(b) of that Act, </Addition>
</Addition>
<CommentaryRef Ref="key-3dceadb31e3ddb5ec82b2291fb224209"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">...</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C/c" id="section-55-8C-c">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">c</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">the understated partner tax to which the payment specified in the notice under paragraph 4(1)(b) of Schedule 32 to that Act relates</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">, </Addition>
</Addition>
</Addition>
<CommentaryRef Ref="key-e24d269cfbc977c720d99660fea03c37"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">...</Addition>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C/ca" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C/ca" id="section-55-8C-ca">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">
<Addition ChangeId="key-c4009b79309427e0ff2b8bd13033e809-1560002098920" CommentaryRef="key-c4009b79309427e0ff2b8bd13033e809">ca</Addition>
</Addition>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">
<Addition ChangeId="key-c4009b79309427e0ff2b8bd13033e809-1560002098920" CommentaryRef="key-c4009b79309427e0ff2b8bd13033e809">any amount of tax specified in the notice by virtue of an amendment made under section 227(7A) of that Act, or</Addition>
</Addition>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C/d" id="section-55-8C-d">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">d</Addition>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">the amount of tax specified in an assessment under paragraph 76 of Schedule 18 to the Finance Act 1998 where—</Addition>
</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C/d/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C/d/i" id="section-55-8C-d-i">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">i</Addition>
</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">an asserted surrenderable amount is specified in the notice under section 220(2)(d) of the Finance Act 2014 or under paragraph 4(1)(d) of Schedule 32 to that Act, and</Addition>
</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8C/d/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8C/d/ii" id="section-55-8C-d-ii">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">ii</Addition>
</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">
<Addition ChangeId="key-0032c7dc49e748cc4927793bd86d0558-1559231956820" CommentaryRef="key-0032c7dc49e748cc4927793bd86d0558">the claimant company has failed to act in accordance with paragraph 75(6) of Schedule 18 to the Finance Act 1998</Addition>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">.</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8D" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8D" id="section-55-8D">
<Pnumber>
<CommentaryRef Ref="key-cb76362c884662822f7858dc74d859ee"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">8D</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">Accordingly, if the payment of an amount of tax within subsection (8C)(b) is postponed by virtue of this section immediately before the accelerated payment notice is given, it ceases to be so postponed with effect from the time that notice is given, and the tax is due and payable—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8D/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8D/a" id="section-55-8D-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">if no representations were made under section 222 of that Act in respect of the notice, on or before the last day of the period of 90 days beginning with the day the notice or partner payment notice is given, and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8D/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8D/b" id="section-55-8D-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">if representations were so made, on or before whichever is later of—</Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8D/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8D/b/i" id="section-55-8D-b-i">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">the last day of the 90 day period mentioned in paragraph (a), and</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8D/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8D/b/ii" id="section-55-8D-b-ii">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">the last day of the period of 30 days beginning with the day on which </Addition>
</Addition>
<Acronym Expansion="Her Majesty's Revenue and Customs">
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">HMRC</Addition>
</Addition>
</Acronym>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-cd991396b8089680fa434e0ac4ccb8b3-1558370515107" CommentaryRef="key-cd991396b8089680fa434e0ac4ccb8b3">'s determination in respect of those representations is notified under section 222 of that Act.</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8E" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8E" id="section-55-8E">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-ac37199882f39aa76db1fb8ea760f33f-1560002143792" CommentaryRef="key-ac37199882f39aa76db1fb8ea760f33f">8E</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-ac37199882f39aa76db1fb8ea760f33f-1560002143792" CommentaryRef="key-ac37199882f39aa76db1fb8ea760f33f">If the payment of an amount of tax within subsection (8C)(ca) is postponed by virtue of this section immediately before notice of the amendment is given, it ceases to be so postponed with effect from the time that the notice of the amendment is given, and the tax is due and payable on or before—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8E/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8E/a" id="section-55-8E-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-ac37199882f39aa76db1fb8ea760f33f-1560002143792" CommentaryRef="key-ac37199882f39aa76db1fb8ea760f33f">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-ac37199882f39aa76db1fb8ea760f33f-1560002143792" CommentaryRef="key-ac37199882f39aa76db1fb8ea760f33f">the last day of the period of 30 days beginning with the day on which the notice is given, or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/8E/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/8E/b" id="section-55-8E-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-ac37199882f39aa76db1fb8ea760f33f-1560002143792" CommentaryRef="key-ac37199882f39aa76db1fb8ea760f33f">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="key-ac37199882f39aa76db1fb8ea760f33f-1560002143792" CommentaryRef="key-ac37199882f39aa76db1fb8ea760f33f">if later, the last day on which it would have been payable under subsection (8D) if it had been included in the amount specified in the accelerated payment notice or partner payment notice when that notice was given.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/9" id="section-55-9">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">9</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">On the determination of the appeal—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/9/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/9/a" id="section-55-9-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">the date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">
<Substitution ChangeId="key-bc72dfac0dcd97fcdb2946bce2840667-1549640912483" CommentaryRef="key-bc72dfac0dcd97fcdb2946bce2840667">amendment or assessment</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">
<Addition ChangeId="key-65a50c6735ab6a1e22db0ce629cb94dc-1554203289107" CommentaryRef="key-65a50c6735ab6a1e22db0ce629cb94dc">, or as a result of the conclusion stated in the closure notice,</Addition>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425"> if there had been no appeal, be determined as if the tax were charged by an </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">
<Substitution ChangeId="key-bc72dfac0dcd97fcdb2946bce2840667-1549640914870" CommentaryRef="key-bc72dfac0dcd97fcdb2946bce2840667">amendment or assessment</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425"></Addition>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/9/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/9/a/i" id="section-55-9-a-i">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">i</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">notice of which was issued on the date on which </Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">
<Substitution ChangeId="key-5bb3ea3eb2502f6819542f77118f0c16-1556714049831" CommentaryRef="key-5bb3ea3eb2502f6819542f77118f0c16">HMRC</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">
<Substitution ChangeId="key-5bb3ea3eb2502f6819542f77118f0c16-1556714049831" CommentaryRef="key-5bb3ea3eb2502f6819542f77118f0c16"> issue</Substitution>
</Addition>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425"> to the appellant a notice of the total amount payable in accordance with the determination, and</Addition>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/9/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/9/a/ii" id="section-55-9-a-ii">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">ii</Addition>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">against which there had been no appeal; and</Addition>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/9/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/9/b" id="section-55-9-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Addition ChangeId="M_F_20f1226a-45b1-44d1-d491-7d3412e30160-1549112547343" CommentaryRef="c845425">any tax overpaid shall be repaid.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/10" id="section-55-10">
<Pnumber>
<CommentaryRef Ref="key-4ece5f9b6680f129bf3a543ede096986"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">10</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Substitution>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/10A" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/10A" id="section-55-10A">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">10A</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">In this section “</Substitution>
</Addition>
<Term>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">the specified date</Substitution>
</Addition>
</Term>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">” means the date of—</Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/10A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/10A/a" id="section-55-10A-a">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">the issue of the notice of amendment or assessment, or</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/10A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/10A/b" id="section-55-10A-b">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/10B" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/10B" id="section-55-10B">
<Pnumber>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">
<Substitution ChangeId="key-3ffe56c27d6986382d9509b4b2620d3b-1556714115508" CommentaryRef="key-3ffe56c27d6986382d9509b4b2620d3b">10B</Substitution>
</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">
<Substitution ChangeId="key-3ffe56c27d6986382d9509b4b2620d3b-1556714115508" CommentaryRef="key-3ffe56c27d6986382d9509b4b2620d3b">References in this section to agreements between an appellant and </Substitution>
</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">
<Substitution ChangeId="key-3ffe56c27d6986382d9509b4b2620d3b-1556714115508" CommentaryRef="key-3ffe56c27d6986382d9509b4b2620d3b">HMRC</Substitution>
</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">
<Substitution ChangeId="key-3ffe56c27d6986382d9509b4b2620d3b-1556714115508" CommentaryRef="key-3ffe56c27d6986382d9509b4b2620d3b">, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and </Substitution>
</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">
<Substitution ChangeId="key-3ffe56c27d6986382d9509b4b2620d3b-1556714115508" CommentaryRef="key-3ffe56c27d6986382d9509b4b2620d3b">HMRC</Substitution>
</Substitution>
</Addition>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">
<Substitution ChangeId="key-1cd06f8a8a5194aff088537fd810e71e-1554203315472" CommentaryRef="key-1cd06f8a8a5194aff088537fd810e71e">
<Substitution ChangeId="key-3ffe56c27d6986382d9509b4b2620d3b-1556714115508" CommentaryRef="key-3ffe56c27d6986382d9509b4b2620d3b">.</Substitution>
</Substitution>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/55/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/11" id="section-55-11">
<Pnumber>
<CommentaryRef Ref="key-0ac861b14ca65abaa8a8fadb07125e2c"/>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">11</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_95352370-7f51-41d2-cf40-bd4d6f1f949e-1549107366279" CommentaryRef="c845428">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c845416" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="d75e1" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39)</Citation>
,
<CitationSubRef CitationRef="d75e1" id="cc142451900431" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/68/1" Operative="true" SectionRef="section-68-1">s.68(1)</CitationSubRef>
in relation to notices of assessment issued after 30 July 1982
</Text>
</Para>
</Commentary>
<Commentary id="c845417" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="d81e1" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26)</Citation>
,
<CitationSubRef CitationRef="d81e1" id="cc00032n2" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/156/2/a" Operative="true" SectionRef="section-156-2-a">s. 156(2)(a)</CitationSubRef>
for tax charged by any assessment notice of which is issued after 30 July 1982
</Text>
</Para>
</Commentary>
<Commentary id="c845418" Type="C">
<Para>
<Text>
S. 55(3)(4) modified by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="d87e2" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d87e2" id="cc00034n2" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/10" Operative="true" SectionRef="section-10">s. 10(5)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 55(3)(4) restricted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="d87e8" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d87e8" id="cc00036n2" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/306/8" Operative="true" SectionRef="section-306-8">s. 306(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c845419" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="d97e1" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39)</Citation>
,
<CitationSubRef CitationRef="d97e1" id="cc171217011653" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/68/2/3" Operative="true" SectionRef="section-68-2-3">s.68(2)(3)</CitationSubRef>
in relation to notices of assessment issued after 30 July 1982
</Text>
</Para>
</Commentary>
<Commentary id="c845420" Type="C">
<Para>
<Text>
S. 55 modified by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="d103e2" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d103e2" id="cc00040n2" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/19/3" Operative="true" SectionRef="schedule-27-paragraph-19-3">Sch. 27 para. 19(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c845422" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="d111e1" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26)</Citation>
,
<CitationSubRef CitationRef="d111e1" id="cc00042n2" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/156/2" Operative="true" SectionRef="section-156-2">s. 156(2)</CitationSubRef>
in relation to tax charged by any assessment notice of which is issued after 30 July 1982
</Text>
</Para>
</Commentary>
<Commentary id="c845425" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="d13e1n1n1" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26)</Citation>
, s. 156(2)(c) in relation to tax charged by any assessment notice of which is issued after 30 July 1982
</Text>
</Para>
</Commentary>
<Commentary id="c845428" Type="F">
<Para>
<Text>
S. 55 substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/45" id="d153e4" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="45" Title="Finance (No.2) Act 1975">Finance (No.2) Act 1975 (c. 45)</Citation>
,
<CitationSubRef CitationRef="d153e4" id="cc00057n1" URI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/45/1" Operative="true" SectionRef="section-45-1">s. 45(1)</CitationSubRef>
in relation to appeals against assessments notices of which were issued after31July1975.
</Text>
</Para>
</Commentary>
<Commentary id="c845330" Type="C">
<Para>
<Text>
Pt. 5 applied (30.1.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/10" id="d21749e2" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="10">Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10)</Citation>
,
<CitationSubRef CitationRef="d21749e2" id="cc00862" URI="http://www.legislation.gov.uk/id/uksi/1992/10/regulation/10/3" Operative="true" SectionRef="regulation-10-3">reg. 10(3)</CitationSubRef>
(revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)
</Text>
</Para>
<Para>
<Text>
Pt. 5 applied (30.1.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/12" id="d21749e8" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="12">The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12)</Citation>
,
<CitationSubRef CitationRef="d21749e8" id="cc00864" URI="http://www.legislation.gov.uk/id/uksi/1992/12/regulation/10/3" Operative="true" SectionRef="regulation-10-3">reg. 10(3)</CitationSubRef>
(revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)
</Text>
</Para>
</Commentary>
<Commentary id="c845331" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (N.I.) (1.7.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/7" id="d21761e2" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Social Security Contributions and Benefits (Northern Ireland) Act 1992">Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)</Citation>
,
<CitationSubRef CitationRef="d21761e2" id="cc00866" URI="http://www.legislation.gov.uk/id/ukpga/1992/7/section/15/3" SectionRef="section-15-3">ss. 15(3)</CitationSubRef>
,
<CitationSubRef CitationRef="d21761e2" id="cc00867" URI="http://www.legislation.gov.uk/id/ukpga/1992/7/section/173/4" SectionRef="section-173-4">173(4)</CitationSubRef>
,
<CitationSubRef CitationRef="d21761e2" id="cc00868" URI="http://www.legislation.gov.uk/id/ukpga/1992/7/schedule/2/paragraph/8" Operative="true" SectionRef="schedule-2-paragraph-8">Sch. 2 para.8</CitationSubRef>
(with
<CitationSubRef CitationRef="d21761e2" id="cc00869" URI="http://www.legislation.gov.uk/id/ukpga/1992/7/section/108/5" SectionRef="section-108-5">s. 108(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c845333" Type="C">
<Para>
<Text>
Pt. 5 applied (1.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2004" id="d21786e2" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2004">The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004)</Citation>
,
<CitationSubRef CitationRef="d21786e2" id="cc00873" URI="http://www.legislation.gov.uk/id/uksi/1993/2004/regulation/11/10" Operative="true" SectionRef="regulation-11-10">reg. 11(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c845334" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="d197e4" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1)</Citation>
,
<CitationSubRef id="cc154868689449" CitationRef="d197e4" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/248/3" Operative="true" SectionRef="section-248-3">s. 248(3)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Pt. 5 applied (1.10.1982) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1982/1236" id="d207e4" Class="UnitedKingdomStatutoryInstrument" Year="1982" Number="1236" Title="The Income Tax (Interest Relief) Regulations 1982">The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236)</Citation>
,
<CitationSubRef id="cc169230319008" CitationRef="d207e4" URI="http://www.legislation.gov.uk/id/uksi/1982/1236/regulation/14/5" Operative="true" SectionRef="regulation-14-5">reg. 14(5)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Pt. 5 applied (26.10.1987) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1987/1749" id="d217e4" Class="UnitedKingdomStatutoryInstrument" Year="1987" Number="1749" Title="The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987">The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749)</Citation>
,
<CitationSubRef id="cc187401410934" CitationRef="d217e4" URI="http://www.legislation.gov.uk/id/uksi/1987/1749/regulation/9/5" Operative="true" SectionRef="regulation-9-5">reg. 9(5)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Pt. 5 applied (29.10.1987) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1987/1765" id="d227e4" Class="UnitedKingdomStatutoryInstrument" Year="1987" Number="1765" Title="The Personal Pension Schemes (Provisional Approval) Regulations 1987">The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765)</Citation>
,
<CitationSubRef id="cc100401483218" CitationRef="d227e4" URI="http://www.legislation.gov.uk/id/uksi/1987/1765/regulation/6/4" Operative="true" SectionRef="regulation-6-4">reg. 6(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Pt. 5 applied (1.7.1988) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1988/1013" id="d237e4" Class="UnitedKingdomStatutoryInstrument" Year="1988" Number="1013" Title="The Personal Pension Schemes (Relief at Source) Regulations 1988">The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013)</Citation>
,
<CitationSubRef id="cc132488377072" CitationRef="d237e4" URI="http://www.legislation.gov.uk/id/uksi/1988/1013/regulation/11/5" Operative="true" SectionRef="regulation-11-5">reg. 11(5)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Pt. 5 applied (9.1.1990) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1989/2387" id="d247e4" Class="UnitedKingdomStatutoryInstrument" Year="1989" Number="2387" Title="The Private Medical Insurance (Tax Relief) Regulations 1989">The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387)</Citation>
,
<CitationSubRef CitationRef="d247e4" id="cc00186" URI="http://www.legislation.gov.uk/id/uksi/1989/2387/regulation/14" Operative="true" SectionRef="regulation-14">regs. 14</CitationSubRef>
,
<CitationSubRef id="cc172511459034" CitationRef="d247e4" URI="http://www.legislation.gov.uk/id/uksi/1989/2387/regulation/17" SectionRef="regulation-17">17</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c59c8712991760fa6330b7f08ae00a81" Type="F">
<Para>
<Text>
S. 55(1) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c9ih5xbb3-00018" Class="UnitedKingdomPublicGeneralAct" Year="1994" Number="9" Title="Finance Act 1994">Finance Act 1994 (c. 9)</Citation>
,
<CitationSubRef CitationRef="c9ih5xbb3-00018" id="c9ih5xbb3-00019" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/19/paragraph/18/1" SectionRef="schedule-19-paragraph-18-1" Operative="true">Sch. 19 para. 18(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3173" id="c9ih5xbb3-00020" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3173">S.I. 1998/3173</Citation>
, art. 2
</Text>
</Para>
</Commentary>
<Commentary id="key-bc72dfac0dcd97fcdb2946bce2840667" Type="F">
<Para>
<Text>
Words in s. 55 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c9ih5xbb3-00007" Class="UnitedKingdomPublicGeneralAct" Year="1994" Number="9" Title="Finance Act 1994">Finance Act 1994 (c. 9)</Citation>
,
<CitationSubRef CitationRef="c9ih5xbb3-00007" id="c9ih5xbb3-00008" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/19/paragraph/18/2" SectionRef="schedule-19-paragraph-18-2" Operative="true">Sch. 19 para. 18(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3173" id="c9ih5xbb3-00009" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3173">S.I. 1998/3173</Citation>
, art. 2
</Text>
</Para>
</Commentary>
<Commentary id="key-3d21f456ceed824d78bde75c70fe66ba" Type="C">
<Para>
<Text>
S. 55 applied (with modifications) (31.7.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/58" id="caf964wn3-00015" Class="UnitedKingdomPublicGeneralAct" Year="1997" Number="58" Title="Finance (No. 2) Act 1997">Finance (No. 2) Act 1997 (c. 58)</Citation>
,
<CitationSubRef CitationRef="caf964wn3-00015" id="caf964wn3-00016" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/schedule/2/paragraph/9/6" SectionRef="schedule-2-paragraph-9-6" Operative="true">Sch. 2 para. 9(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-abb6e260c6999585ad07f3c0202b3057" Type="F">
<Para>
<Text>
S. 55(1)(a)(b) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="caoynmv63-00011" Class="UnitedKingdomPublicGeneralAct" Year="1998" Number="36" Title="Finance Act 1998">Finance Act 1998 (c. 36)</Citation>
,
<CitationSubRef CitationRef="caoynmv63-00011" id="caoynmv63-00012" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/19/paragraph/28" SectionRef="schedule-19-paragraph-28" Operative="true">Sch. 19 para. 28</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3173" id="caoynmv63-00013" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3173">S.I. 1998/3173</Citation>
, art. 2
</Text>
</Para>
</Commentary>
<Commentary id="key-9eb1ec67fdae08d9fa35090f36730eec" Type="C">
<Para>
<Text>
Pt. 5 applied (6.4.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/881" id="cazd7guc3-00055" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="881" Title="The Overseas Insurers (Tax Representatives) Regulations 1999">The Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881)</Citation>
,
<CitationSubRef CitationRef="cazd7guc3-00055" id="cazd7guc3-00056" URI="http://www.legislation.gov.uk/id/uksi/1999/881/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cazd7guc3-00055" id="cazd7guc3-00057" URI="http://www.legislation.gov.uk/id/uksi/1999/881/regulation/13/4" SectionRef="regulation-13-4" Operative="true">reg. 13(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_C_31ad7343-2af4-40c0-88ae-7b64a74b4252" Type="C">
<Para>
<Text>
S. 55 applied (with modifications) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="d13e4n1n1n1" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35)</Citation>
, s. 134, Sch. 17 para. 18 (special tax on banking deposits).
</Text>
</Para>
</Commentary>
<Commentary id="key-62c469f6f7876840db4c1502d792759d" Type="C">
<Para>
<Text>
S. 55(3) excluded (with effect in accordance with s. 63(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="cbj5f4ru3-00294" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="17" Title="Finance Act 2000">Finance Act 2000 (c. 17)</Citation>
,
<CitationSubRef CitationRef="cbj5f4ru3-00294" id="cbj5f4ru3-00295" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/15/paragraph/40/7" SectionRef="schedule-15-paragraph-40-7" Operative="true">Sch. 15 para. 40(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2af18f9b3df4750380206a80648d35ab" Type="C">
<Para>
<Text>
S. 55(4) excluded (with effect in accordance with s. 63(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="cbj5f4ru3-00302" Class="UnitedKingdomPublicGeneralAct" Year="2000" Number="17" Title="Finance Act 2000">Finance Act 2000 (c. 17)</Citation>
,
<CitationSubRef CitationRef="cbj5f4ru3-00302" id="cbj5f4ru3-00303" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/15/paragraph/40/7" SectionRef="schedule-15-paragraph-40-7" Operative="true">Sch. 15 para. 40(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8e57ce0619622b81dd86b287d43098b6" Type="F">
<Para>
<Text>
S. 55(1)(a)(aa) substituted for s. 55(1)(a) (with effect in accordance with s. 88(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="cblzixad3-00034" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="9" Title="Finance Act 2001">Finance Act 2001 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cblzixad3-00034" id="cblzixad3-00035" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/29/paragraph/31/2" SectionRef="schedule-29-paragraph-31-2" Operative="true">Sch. 29 para. 31(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7cb02473b1c3af407e08686a41fd4b75" Type="F">
<Para>
<Text>
Words in s. 55(2) substituted (with effect in accordance with s. 88(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="cblzixad3-00066" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="9" Title="Finance Act 2001">Finance Act 2001 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cblzixad3-00066" id="cblzixad3-00067" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/29/paragraph/31/3" SectionRef="schedule-29-paragraph-31-3" Operative="true">Sch. 29 para. 31(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-665a4ba68d8d286987aa4f4ba42a1871" Type="F">
<Para>
<Text>
Words in s. 55(3A) substituted (with effect in accordance with s. 88(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="cblzixad3-00042" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="9" Title="Finance Act 2001">Finance Act 2001 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cblzixad3-00042" id="cblzixad3-00043" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/29/paragraph/31/5/a" SectionRef="schedule-29-paragraph-31-5-a" Operative="true">Sch. 29 para. 31(5)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5000c7575efc2d8586694df0a450e9cc" Type="F">
<Para>
<Text>
Words in s. 55(3A) inserted (with effect in accordance with s. 88(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="cblzixad3-00050" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="9" Title="Finance Act 2001">Finance Act 2001 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cblzixad3-00050" id="cblzixad3-00051" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/29/paragraph/31/5/b" SectionRef="schedule-29-paragraph-31-5-b" Operative="true">Sch. 29 para. 31(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-65a50c6735ab6a1e22db0ce629cb94dc" Type="F">
<Para>
<Text>
Words in s. 55(9)(a) inserted (with effect in accordance with s. 88(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="cblzixad3-00058" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="9" Title="Finance Act 2001">Finance Act 2001 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cblzixad3-00058" id="cblzixad3-00059" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/29/paragraph/31/6" SectionRef="schedule-29-paragraph-31-6" Operative="true">Sch. 29 para. 31(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1cd06f8a8a5194aff088537fd810e71e" Type="F">
<Para>
<Text>
S. 55(10)-(10B) substituted for s. 55(10) (with effect in accordance with s. 88(3) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="cblzixad3-00008" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="9" Title="Finance Act 2001">Finance Act 2001 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cblzixad3-00008" id="cblzixad3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/29/paragraph/31/7" SectionRef="schedule-29-paragraph-31-7" Operative="true">Sch. 29 para. 31(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b573f047e4923e18b85916a43a3465f7" Type="C">
<Para>
<Text>
Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/2172" id="cbszedrn3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="2172" Title="The Working Tax Credit (Payment by Employers) Regulations 2002">The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172)</Citation>
,
<CitationSubRef CitationRef="cbszedrn3-00007" id="cbszedrn3-00008" URI="http://www.legislation.gov.uk/id/uksi/2002/2172/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cbszedrn3-00007" id="cbszedrn3-00009" URI="http://www.legislation.gov.uk/id/uksi/2002/2172/regulation/8/9" SectionRef="regulation-8-9" Operative="true">8(9)</CitationSubRef>
,
<CitationSubRef CitationRef="cbszedrn3-00007" id="cbszedrn3-00027" URI="http://www.legislation.gov.uk/id/uksi/2002/2172/regulation/14/4" SectionRef="regulation-14-4" Operative="true">14(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4ff61565e4abe1440588cded2b01018f" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/21" id="cbmcqphu3-00024" Class="UnitedKingdomPublicGeneralAct" Year="2002" Number="21" Title="Tax Credits Act 2002">Tax Credits Act 2002 (c. 21)</Citation>
,
<CitationSubRef CitationRef="cbmcqphu3-00024" id="cbmcqphu3-00025" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/39/6" SectionRef="section-39-6" Operative="true">ss. 39(6)</CitationSubRef>
,
<CitationSubRef CitationRef="cbmcqphu3-00024" id="cbmcqphu3-00026" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/61" SectionRef="section-61">61</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1727" id="cbmcqphu3-00027" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1727">S.I. 2002/1727</Citation>
, art. 2
</Text>
</Para>
</Commentary>
<Commentary id="key-5629fb4daa8feb9f898f4b6042843e78" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (18.6.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/1382" id="cc07bz0g3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="1382" Title="The Tax Credits (Employer Penalty Appeals) Regulations 2003">The Tax Credits (Employer Penalty Appeals) Regulations 2003 (S.I. 2003/1382)</Citation>
,
<CitationSubRef CitationRef="cc07bz0g3-00007" id="cc07bz0g3-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/1382/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cc07bz0g3-00007" id="cc07bz0g3-00009" URI="http://www.legislation.gov.uk/id/uksi/2003/1382/regulation/3" UpTo="http://www.legislation.gov.uk/id/uksi/2003/1382/regulation/10" StartSectionRef="regulation-3" EndSectionRef="regulation-10" Operative="true">3-10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-67dcffc08df946b1888c0595d297489d" Type="C">
<Para>
<Text>
Pt. 5 applied in part (with modifications) (6.4.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2682" id="cc0bzgvb3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2682" Title="The Income Tax (Pay As You Earn) Regulations 2003">The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682)</Citation>
,
<CitationSubRef CitationRef="cc0bzgvb3-00025" id="cc0bzgvb3-00026" URI="http://www.legislation.gov.uk/id/uksi/2003/2682/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cc0bzgvb3-00025" id="cc0bzgvb3-00027" URI="http://www.legislation.gov.uk/id/uksi/2003/2682/regulation/80/5" SectionRef="regulation-80-5" Operative="true">80(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-572674909e57c1b9877b94f85c89965b" Type="C">
<Para>
<Text>
Pt. 5 applied (6.4.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2682" id="cc0bzgvb3-00034" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2682" Title="The Income Tax (Pay As You Earn) Regulations 2003">The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682)</Citation>
,
<CitationSubRef CitationRef="cc0bzgvb3-00034" id="cc0bzgvb3-00035" URI="http://www.legislation.gov.uk/id/uksi/2003/2682/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cc0bzgvb3-00034" id="cc0bzgvb3-00036" URI="http://www.legislation.gov.uk/id/uksi/2003/2682/regulation/204/7" SectionRef="regulation-204-7" Operative="true">204(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e2c6065399099097e8e338ee00e6c5d7" Type="C">
<Para>
<Text>
Pt. 5 applied (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/6" id="cc0mmibg3-00036" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="6" Title="Child Trust Funds Act 2004">Child Trust Funds Act 2004 (c. 6)</Citation>
,
<CitationSubRef CitationRef="cc0mmibg3-00036" id="cc0mmibg3-00037" URI="http://www.legislation.gov.uk/id/ukpga/2004/6/section/23/6" SectionRef="section-23-6" Operative="true">ss. 23(6)</CitationSubRef>
,
<CitationSubRef CitationRef="cc0mmibg3-00036" id="cc0mmibg3-00038" URI="http://www.legislation.gov.uk/id/ukpga/2004/6/section/27" SectionRef="section-27">27</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/3369" id="cc0mmibg3-00039" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="3369" Title="The Child Trust Funds Act 2004 (Commencement No. 2) Order 2004">S.I. 2004/3369</Citation>
,
<CitationSubRef CitationRef="cc0mmibg3-00039" id="cc0mmibg3-00040" URI="http://www.legislation.gov.uk/id/uksi/2004/3369/article/2/1" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b138610a095cfff98d44111b6ca1b4b3" Type="C">
<Para>
<Text>
Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="cc0mmibg3-00135" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="5" Title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cc0mmibg3-00135" id="cc0mmibg3-00136" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/218" SectionRef="section-218" Operative="true">ss. 218(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cc0mmibg3-00135" id="cc0mmibg3-00137" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/883/1" SectionRef="section-883-1">883(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cc0mmibg3-00135" id="cc0mmibg3-00138" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/196" SectionRef="section-196">s. 196</CitationSubRef>
,
<CitationSubRef CitationRef="cc0mmibg3-00135" id="cc0mmibg3-00139" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-406895b8889bd5aae85589e855cbc28d" Type="C">
<Para>
<Text>
S. 55 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3338" id="ccg6zvt43-00034" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3338" Title="The Lloyds Underwriters (Tax) Regulations 2005">The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338)</Citation>
,
<CitationSubRef CitationRef="ccg6zvt43-00034" id="ccg6zvt43-00035" URI="http://www.legislation.gov.uk/id/uksi/2005/3338/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccg6zvt43-00034" id="ccg6zvt43-00036" URI="http://www.legislation.gov.uk/id/uksi/2005/3338/regulation/10" SectionRef="regulation-10" Operative="true">10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0bdeff3f4b29a936acdc7a30e3ab5e90" Type="C">
<Para>
<Text>
Pt. 5 applied (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3448" id="ccg8mjeb3-00085" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3448" Title="The Registered Pension Schemes (Relief at Source) Regulations 2005">The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448)</Citation>
,
<CitationSubRef CitationRef="ccg8mjeb3-00085" id="ccg8mjeb3-00086" URI="http://www.legislation.gov.uk/id/uksi/2005/3448/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="ccg8mjeb3-00085" id="ccg8mjeb3-00087" URI="http://www.legislation.gov.uk/id/uksi/2005/3448/regulation/12/5" SectionRef="regulation-12-5" Operative="true">12(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e0127be505d7d0eabcd4de2e6ab47a14" Type="C">
<Para>
<Text>
S. 55(3)(4) restricted (with effect in accordance with s. 1034(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="cchmrsh83-00113" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cchmrsh83-00113" id="cchmrsh83-00114" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/376" SectionRef="section-376" Operative="true">ss. 376</CitationSubRef>
,
<CitationSubRef CitationRef="cchmrsh83-00113" id="cchmrsh83-00115" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1" SectionRef="section-1034-1">1034(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cchmrsh83-00113" id="cchmrsh83-00116" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ba6ca2b685acd4502ec67e19d69a3e4e" Type="F">
<Para>
<Text>
S. 55(1)(c) repealed (with effect in accordance with s. 1034(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="cchr9vgo3-00020" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cchr9vgo3-00020" id="cchr9vgo3-00021" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1" SectionRef="section-1034-1">s. 1034(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cchr9vgo3-00020" id="cchr9vgo3-00022" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/1/paragraph/257/a" SectionRef="schedule-1-paragraph-257-a">Sch. 1 para. 257(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cchr9vgo3-00020" id="cchr9vgo3-00023" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/3/part/1" SectionRef="schedule-3-part-1" Operative="true">Sch. 3 Pt. 1</CitationSubRef>
(with
<CitationSubRef CitationRef="cchr9vgo3-00020" id="cchr9vgo3-00024" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2f02837a008d1a82f62a13d21d85bdcf" Type="C">
<Para>
<Text>
Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/562" id="cckiwqi23-00007" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="562" Title="The Income Tax (Purchased Life Annuities) Regulations 2008">The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562)</Citation>
,
<CitationSubRef CitationRef="cckiwqi23-00007" id="cckiwqi23-00008" URI="http://www.legislation.gov.uk/id/uksi/2008/562/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cckiwqi23-00007" id="cckiwqi23-00009" URI="http://www.legislation.gov.uk/id/uksi/2008/562/regulation/20" SectionRef="regulation-20" Operative="true">20</CitationSubRef>
(with
<CitationSubRef CitationRef="cckiwqi23-00007" id="cckiwqi23-00010" URI="http://www.legislation.gov.uk/id/uksi/2008/562/regulation/27" SectionRef="regulation-27">reg. 27</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-482990a3e4e0696e6510aa1f07092e2b" Type="C">
<Para>
<Text>
Pt. 5 applied (21.7.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cckl4ve53-00199" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cckl4ve53-00199" id="cckl4ve53-00200" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/113" SectionRef="section-113">ss. 113</CitationSubRef>
,
<CitationSubRef CitationRef="cckl4ve53-00199" id="cckl4ve53-00201" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/114/7" SectionRef="section-114-7">114(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cckl4ve53-00199" id="cckl4ve53-00202" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/48/5" SectionRef="schedule-36-paragraph-48-5" Operative="true">Sch. 36 para. 48(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="cckl4ve53-00199" id="cckl4ve53-00203" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/38" SectionRef="schedule-36-paragraph-38">Sch. 36 para. 38</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f7df0ae2afc7a5780778ccddb4316a96" Type="C">
<Para>
<Text>
Pt. 5 applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="ccr7brd03-02539" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="ccr7brd03-02539" id="ccr7brd03-02540" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/113/2" SectionRef="section-113-2">s. 113(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccr7brd03-02539" id="ccr7brd03-02541" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/32/6" SectionRef="schedule-36-paragraph-32-6" Operative="true">Sch. 36 para. 32(6)</CitationSubRef>
(with
<CitationSubRef CitationRef="ccr7brd03-02539" id="ccr7brd03-02542" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/38" SectionRef="schedule-36-paragraph-38">Sch. 36 para. 38</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/404" id="ccr7brd03-02543" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="404" Title="The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009">S.I. 2009/404</Citation>
,
<CitationSubRef CitationRef="ccr7brd03-02543" id="ccr7brd03-02544" URI="http://www.legislation.gov.uk/id/uksi/2009/404/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7e32b41067939f912735abea7ff177f4" Type="F">
<Para>
<Text>
S. 48 cross-heading substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccrgmekc3-00033" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccrgmekc3-00033" id="ccrgmekc3-00034" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccrgmekc3-00033" id="ccrgmekc3-00035" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/26" SectionRef="schedule-1-paragraph-26" Operative="true">Sch. 1 para. 26</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-20aa8f1ee7945b87de8f184812b5792e" Type="F">
<Para>
<Text>
S. 55(3) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00026" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00026" id="ccricoz33-00027" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00026" id="ccricoz33-00028" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/3" SectionRef="schedule-1-paragraph-34-3" Operative="true">Sch. 1 para. 34(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cb5a94385bca95e9c8e329a97d02a1a1" Type="F">
<Para>
<Text>
Words in s. 55(3A) inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00045" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00045" id="ccricoz33-00046" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00045" id="ccricoz33-00047" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/4" SectionRef="schedule-1-paragraph-34-4" Operative="true">Sch. 1 para. 34(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c573562e7088432f6694c99cd6b118c5" Type="F">
<Para>
<Text>
S. 55(4) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00036" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00036" id="ccricoz33-00037" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00036" id="ccricoz33-00038" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/5" SectionRef="schedule-1-paragraph-34-5" Operative="true">Sch. 1 para. 34(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-17165aebf025d1499902188ca27bb573" Type="F">
<Para>
<Text>
S. 55(5) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00055" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00055" id="ccricoz33-00056" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00055" id="ccricoz33-00057" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/6" SectionRef="schedule-1-paragraph-34-6" Operative="true">Sch. 1 para. 34(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c04f8432e45d05742bfa4c9035c012ce" Type="F">
<Para>
<Text>
Words in s. 55(6) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00064" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00064" id="ccricoz33-00065" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00064" id="ccricoz33-00066" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/7" SectionRef="schedule-1-paragraph-34-7" Operative="true">Sch. 1 para. 34(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ea4e81a556191a02cd057ec241da4e4d" Type="F">
<Para>
<Text>
S. 55(6A) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00074" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00074" id="ccricoz33-00075" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00074" id="ccricoz33-00076" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/8" SectionRef="schedule-1-paragraph-34-8" Operative="true">Sch. 1 para. 34(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ce47d2abd4fdf6eed247bc73c4cde04" Type="F">
<Para>
<Text>
S. 55(7) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00084" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00084" id="ccricoz33-00085" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00084" id="ccricoz33-00086" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/9" SectionRef="schedule-1-paragraph-34-9" Operative="true">Sch. 1 para. 34(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-11eee62f056ca92448090acb3b142ca1" Type="F">
<Para>
<Text>
S. 55(8) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00091" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00091" id="ccricoz33-00092" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00091" id="ccricoz33-00093" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/10" SectionRef="schedule-1-paragraph-34-10" Operative="true">Sch. 1 para. 34(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2c36a549da0e1592ad4e11933f0deb29" Type="F">
<Para>
<Text>
S. 55(8A) inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00016" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00016" id="ccricoz33-00017" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00016" id="ccricoz33-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/11" SectionRef="schedule-1-paragraph-34-11" Operative="true">Sch. 1 para. 34(11)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5bb3ea3eb2502f6819542f77118f0c16" Type="F">
<Para>
<Text>
Words in s. 55(9)(a)(i) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00100" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00100" id="ccricoz33-00101" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00100" id="ccricoz33-00102" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/12" SectionRef="schedule-1-paragraph-34-12" Operative="true">Sch. 1 para. 34(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4ece5f9b6680f129bf3a543ede096986" Type="F">
<Para>
<Text>
S. 55(10) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00107" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00107" id="ccricoz33-00108" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00107" id="ccricoz33-00109" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/13" SectionRef="schedule-1-paragraph-34-13" Operative="true">Sch. 1 para. 34(13)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3ffe56c27d6986382d9509b4b2620d3b" Type="F">
<Para>
<Text>
S. 55(10B) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00117" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00117" id="ccricoz33-00118" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00117" id="ccricoz33-00119" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/14" SectionRef="schedule-1-paragraph-34-14" Operative="true">Sch. 1 para. 34(14)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0ac861b14ca65abaa8a8fadb07125e2c" Type="F">
<Para>
<Text>
S. 55(11) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccricoz33-00124" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccricoz33-00124" id="ccricoz33-00125" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccricoz33-00124" id="ccricoz33-00126" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/15" SectionRef="schedule-1-paragraph-34-15" Operative="true">Sch. 1 para. 34(15)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-12a2e5fd95de97f64a47157271edc2e6" Type="F">
<Para>
<Text>
Word in s. 55 substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ccrintx73-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="ccrintx73-00007" id="ccrintx73-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccrintx73-00007" id="ccrintx73-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/2" SectionRef="schedule-1-paragraph-34-2" Operative="true">Sch. 1 para. 34(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-94ff112a50dc0e6f99c7781966bf8d3b" Type="C">
<Para>
<Text>
Pts. 4, 5, 6 applied (with modifications) (N.I.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/128" id="ccstxi353-00015" Class="NorthernIrelandStatutoryRule" Year="2009" Number="128" Title="The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009">The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128)</Citation>
,
<CitationSubRef CitationRef="ccstxi353-00015" id="ccstxi353-00016" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccstxi353-00015" id="ccstxi353-00017" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/57/4" SectionRef="regulation-57-4" Operative="true">57(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7fa7f9c27b301031c146138bc1785879" Type="C">
<Para>
<Text>
Pts. 4, 5 applied (with modifications) (N.I.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/128" id="ccstxi353-00028" Class="NorthernIrelandStatutoryRule" Year="2009" Number="128" Title="The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009">The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128)</Citation>
,
<CitationSubRef CitationRef="ccstxi353-00028" id="ccstxi353-00029" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccstxi353-00028" id="ccstxi353-00030" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/29/1" SectionRef="regulation-29-1" Operative="true">29(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b7bf148ffd674a425944297f4f6bbecc" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/470" id="ccstxi353-00059" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="470" Title="The Education (Student Loans) (Repayment) Regulations 2009">The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470)</Citation>
,
<CitationSubRef CitationRef="ccstxi353-00059" id="ccstxi353-00060" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccstxi353-00059" id="ccstxi353-00061" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/34" SectionRef="regulation-34" Operative="true">34</CitationSubRef>
(with
<CitationSubRef CitationRef="ccstxi353-00059" id="ccstxi353-00062" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/4" SectionRef="regulation-1-4">reg. 1(4)</CitationSubRef>
<CitationSubRef CitationRef="ccstxi353-00059" id="ccstxi353-00063" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/6" SectionRef="regulation-1-6">(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0bb4bc7b073b83e709e43fdf9fbcb7f3" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/470" id="ccstxi353-00070" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="470" Title="The Education (Student Loans) (Repayment) Regulations 2009">The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470)</Citation>
,
<CitationSubRef CitationRef="ccstxi353-00070" id="ccstxi353-00071" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccstxi353-00070" id="ccstxi353-00072" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/62/4" SectionRef="regulation-62-4" Operative="true">62(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="ccstxi353-00070" id="ccstxi353-00073" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/4" SectionRef="regulation-1-4">reg. 1(4)</CitationSubRef>
<CitationSubRef CitationRef="ccstxi353-00070" id="ccstxi353-00074" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/6" SectionRef="regulation-1-6">(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-9c727266e84d9d70948a2beccc5305d1" Type="C">
<Para>
<Text>
Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cct0stcz3-00274" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="cct0stcz3-00274" id="cct0stcz3-00275" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/46/paragraph/10/5" SectionRef="schedule-46-paragraph-10-5" Operative="true">Sch. 46 para. 10(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="cct0stcz3-00274" id="cct0stcz3-00276" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/46/paragraph/10" SectionRef="schedule-46-paragraph-10">Sch. 46 paras. 10</CitationSubRef>
<CitationSubRef CitationRef="cct0stcz3-00274" id="cct0stcz3-00277" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/46/paragraph/11" SectionRef="schedule-46-paragraph-11">11</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-7a0f86f325af0a4ade70ba233f930b78" Type="C">
<Para>
<Text>
Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/8" id="ccuh2sam3-00050" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="8" Title="Saving Gateway Accounts Act 2009">Saving Gateway Accounts Act 2009 (c. 8)</Citation>
,
<CitationSubRef CitationRef="ccuh2sam3-00050" id="ccuh2sam3-00051" URI="http://www.legislation.gov.uk/id/ukpga/2009/8/section/24/4" SectionRef="section-24-4" Operative="true">s. 24(4)</CitationSubRef>
<CitationSubRef CitationRef="ccuh2sam3-00050" id="ccuh2sam3-00052" URI="http://www.legislation.gov.uk/id/ukpga/2009/8/section/24/5" SectionRef="section-24-5">(5)</CitationSubRef>
,
<CitationSubRef CitationRef="ccuh2sam3-00050" id="ccuh2sam3-00053" URI="http://www.legislation.gov.uk/id/ukpga/2009/8/section/31" SectionRef="section-31">31</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3332" id="ccuh2sam3-00054" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3332" Title="The Saving Gateway Accounts Act 2009 (Commencement No.1) Order 2009">S.I. 2009/3332</Citation>
,
<CitationSubRef CitationRef="ccuh2sam3-00054" id="ccuh2sam3-00055" URI="http://www.legislation.gov.uk/id/uksi/2009/3332/article/2/e" SectionRef="article-2-e">art. 2(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-70f234ced5c3005f8c7b7d7f3d49c3ec" Type="C">
<Para>
<Text>
Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="ccuk1oic3-01099" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>
,
<CitationSubRef CitationRef="ccuk1oic3-01099" id="ccuk1oic3-01100" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/145/6" SectionRef="section-145-6" Operative="true">ss. 145(6)</CitationSubRef>
,
<CitationSubRef CitationRef="ccuk1oic3-01099" id="ccuk1oic3-01101" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/381/1" SectionRef="section-381-1">381(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="ccuk1oic3-01099" id="ccuk1oic3-01102" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/9" StartSectionRef="schedule-9-paragraph-1" EndSectionRef="schedule-9-paragraph-9">Sch. 9 paras. 1-9</CitationSubRef>
,
<CitationSubRef CitationRef="ccuk1oic3-01099" id="ccuk1oic3-01103" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/22" SectionRef="schedule-9-paragraph-22">22</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-7a3354a2019238c59ee399330961bb53" Type="F">
<Para>
<Text>
Word in s. 55(1)(a)(ii) substituted (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cczvdyp23-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cczvdyp23-00007" id="cczvdyp23-00008" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a/iv" SectionRef="section-119-12-a-iv" Operative="true">s. 119(12)(a)(iv)</CitationSubRef>
<CitationSubRef CitationRef="cczvdyp23-00007" id="cczvdyp23-00009" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/13" SectionRef="section-119-13">(13)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/405" id="cczvdyp23-00010" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="405" Title="The Finance Act 2008, Section 119 (Appointed Day) Order 2009">S.I. 2009/405</Citation>
,
<CitationSubRef CitationRef="cczvdyp23-00010" id="cczvdyp23-00011" URI="http://www.legislation.gov.uk/id/uksi/2009/405/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f40ffe4ee343c260b6341e2ea3f95cb3" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (8.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="cd4k43ro3-00024" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef CitationRef="cd4k43ro3-00024" id="cd4k43ro3-00025" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/1/paragraph/32" SectionRef="schedule-1-paragraph-32">Sch. 1 paras. 32</CitationSubRef>
,
<CitationSubRef CitationRef="cd4k43ro3-00024" id="cd4k43ro3-00026" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/1/paragraph/33" SectionRef="schedule-1-paragraph-33" Operative="true">33</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3d38434a251121f545154c48ec8efd1d" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (1.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="cdebsmep3-00309" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cdebsmep3-00309" id="cdebsmep3-00310" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/29/6" SectionRef="schedule-23-paragraph-29-6" Operative="true">Sch. 23 paras. 29(6)</CitationSubRef>
,
<CitationSubRef CitationRef="cdebsmep3-00309" id="cdebsmep3-00311" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/a" SectionRef="schedule-23-paragraph-65-1-a">65(1)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cdebsmep3-00309" id="cdebsmep3-00312" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/50" SectionRef="schedule-23-paragraph-50">Sch. 23 paras. 50</CitationSubRef>
,
<CitationSubRef CitationRef="cdebsmep3-00309" id="cdebsmep3-00313" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/b" SectionRef="schedule-23-paragraph-65-1-b">65(1)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2d6fd5bae3e4c83bbb6ceaab1c90c608" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (1.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="cdebsmep3-00320" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cdebsmep3-00320" id="cdebsmep3-00321" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/37/5" SectionRef="schedule-23-paragraph-37-5" Operative="true">Sch. 23 paras. 37(5)</CitationSubRef>
,
<CitationSubRef CitationRef="cdebsmep3-00320" id="cdebsmep3-00322" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/a" SectionRef="schedule-23-paragraph-65-1-a">65(1)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cdebsmep3-00320" id="cdebsmep3-00323" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/50" SectionRef="schedule-23-paragraph-50">Sch. 23 paras. 50</CitationSubRef>
,
<CitationSubRef CitationRef="cdebsmep3-00320" id="cdebsmep3-00324" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/b" SectionRef="schedule-23-paragraph-65-1-b">65(1)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-59a3acec212e442a80b3c0d4fbd1a3c6" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/1004" id="d72e4" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="1004" Title="The Social Security (Contributions) Regulations 2001">The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)</Citation>
,
<CitationSubRef id="cc118211344690" CitationRef="d72e4" URI="http://www.legislation.gov.uk/id/uksi/2001/1004/schedule/4/paragraph/29V/8" Operative="true" SectionRef="schedule-4-paragraph-29V-8">Sch. 4 para. 29V(8)</CitationSubRef>
(as inserted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/821" id="cdegg1hn3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="821" Title="The Social Security (Contributions) (Amendment No. 3) Regulations 2012">S.I. 2012/821</Citation>
,
<CitationSubRef CitationRef="cdegg1hn3-00016" id="cdegg1hn3-00017" URI="http://www.legislation.gov.uk/id/uksi/2012/821/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cdegg1hn3-00016" id="cdegg1hn3-00018" URI="http://www.legislation.gov.uk/id/uksi/2012/821/regulation/18" SectionRef="regulation-18" Operative="true">18</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-078a3e2493f76ba15944ac387b424da6" Type="F">
<Para>
<Text>
S. 55(1)(d) omitted (17.7.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="cdeiez1h3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef CitationRef="cdeiez1h3-00005" id="cdeiez1h3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/20/paragraph/11" SectionRef="schedule-20-paragraph-11" Operative="true">Sch. 20 para. 11</CitationSubRef>
(with
<CitationSubRef CitationRef="cdeiez1h3-00005" id="cdeiez1h3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/20/paragraph/50/9" SectionRef="schedule-20-paragraph-50-9">Sch. 20 para. 50(9)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0742a3e78526396de05c61ed6ffc6c54" Type="C">
<Para>
<Text>
Pt. 5 applied (1.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="cdgzcvew3-00248" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef CitationRef="cdgzcvew3-00248" id="cdgzcvew3-00249" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/223" SectionRef="section-223">s. 223</CitationSubRef>
,
<CitationSubRef CitationRef="cdgzcvew3-00248" id="cdgzcvew3-00250" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/5/5" SectionRef="schedule-38-paragraph-5-5" Operative="true">Sch. 38 paras. 5(5)</CitationSubRef>
,
<CitationSubRef CitationRef="cdgzcvew3-00248" id="cdgzcvew3-00251" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/20/7" SectionRef="schedule-38-paragraph-20-7" Operative="true">20(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cdgzcvew3-00248" id="cdgzcvew3-00252" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/31/7" SectionRef="schedule-38-paragraph-31-7" Operative="true">31(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="cdgzcvew3-00248" id="cdgzcvew3-00253" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/43" SectionRef="schedule-38-paragraph-43">Sch. 38 para. 43</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/279" id="cdgzcvew3-00254" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="279" Title="The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013">S.I. 2013/279</Citation>
,
<CitationSubRef CitationRef="cdgzcvew3-00254" id="cdgzcvew3-00255" URI="http://www.legislation.gov.uk/id/uksi/2013/279/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-11f05c52cc7885bc923d755d91b39339" Type="C">
<Para>
<Text>
S. 55 applied (with modifications) (19.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/938" id="cdh1d1el3-00111" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="938" Title="The Small Charitable Donations Regulations 2013">The Small Charitable Donations Regulations 2013 (S.I. 2013/938)</Citation>
,
<CitationSubRef CitationRef="cdh1d1el3-00111" id="cdh1d1el3-00112" URI="http://www.legislation.gov.uk/id/uksi/2013/938/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cdh1d1el3-00111" id="cdh1d1el3-00113" URI="http://www.legislation.gov.uk/id/uksi/2013/938/regulation/11/2" SectionRef="regulation-11-2" Operative="true">11(2)</CitationSubRef>
<CitationSubRef CitationRef="cdh1d1el3-00111" id="cdh1d1el3-00114" URI="http://www.legislation.gov.uk/id/uksi/2013/938/regulation/11/4" SectionRef="regulation-11-4">(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d665de560d278c5ffa92033af955de88" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d72e4n1" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="cc150697982154" CitationRef="d72e4n1" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/2/paragraph/81G/3" Operative="true" SectionRef="schedule-2-paragraph-81G-3">Sch. 2 para. 81G(3)</CitationSubRef>
(as substituted (6.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00092" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00092" id="cdh6hfh53-00093" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/28" SectionRef="schedule-8-paragraph-28" Operative="true">Sch. 8 paras. 28</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00092" id="cdh6hfh53-00094" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/89" SectionRef="schedule-8-paragraph-89">89</CitationSubRef>
(with
<CitationSubRef CitationRef="cdh6hfh53-00092" id="cdh6hfh53-00095" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/90" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/96" StartSectionRef="schedule-8-paragraph-90" EndSectionRef="schedule-8-paragraph-96">Sch. 8 paras. 90-96</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-947950c83fc38bca3bdf8ea399e9c9a3" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d84e4" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="cc135549417978" CitationRef="d84e4" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/2/paragraph/81K/10" Operative="true" SectionRef="schedule-2-paragraph-81K-10">Sch. 2 para. 81K(10)</CitationSubRef>
(as substituted (6.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00102" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00102" id="cdh6hfh53-00103" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/28" SectionRef="schedule-8-paragraph-28" Operative="true">Sch. 8 paras. 28</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00102" id="cdh6hfh53-00104" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/89" SectionRef="schedule-8-paragraph-89">89</CitationSubRef>
(with
<CitationSubRef CitationRef="cdh6hfh53-00102" id="cdh6hfh53-00105" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/90" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/96" StartSectionRef="schedule-8-paragraph-90" EndSectionRef="schedule-8-paragraph-96">Sch. 8 paras. 90-96</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-977207b74ea196ffb7351e5c256e476a" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d96e4" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d96e4" id="cc00573" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/3/paragraph/40G/3" Operative="true" SectionRef="schedule-3-paragraph-40G-3">Sch. 3 para. 40G(3)</CitationSubRef>
(as substituted (6.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00122" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00122" id="cdh6hfh53-00123" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/117" SectionRef="schedule-8-paragraph-117" Operative="true">Sch. 8 paras. 117</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00122" id="cdh6hfh53-00124" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/146" SectionRef="schedule-8-paragraph-146">146</CitationSubRef>
(with
<CitationSubRef CitationRef="cdh6hfh53-00122" id="cdh6hfh53-00125" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/147" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/157" StartSectionRef="schedule-8-paragraph-147" EndSectionRef="schedule-8-paragraph-157">Sch. 8 paras. 147-157</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-d044c2eaf1b1ddcfc832f23f92419bdb" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d108e4" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d108e4" id="cc00580" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/40K/9" Operative="true" SectionRef="section-40K-9">s. 40K(9)</CitationSubRef>
(as substituted (6.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00132" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00132" id="cdh6hfh53-00133" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/117" SectionRef="schedule-8-paragraph-117" Operative="true">Sch. 8 paras. 117</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00132" id="cdh6hfh53-00134" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/146" SectionRef="schedule-8-paragraph-146">146</CitationSubRef>
(with
<CitationSubRef CitationRef="cdh6hfh53-00132" id="cdh6hfh53-00135" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/147" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/157" StartSectionRef="schedule-8-paragraph-147" EndSectionRef="schedule-8-paragraph-157">Sch. 8 paras. 147-157</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-818ee19dd52c2e37106ebaa6f0ec3c9e" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d118e4" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d118e4" id="cc00587" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/4/paragraph/28G/3" Operative="true" SectionRef="schedule-4-paragraph-28G-3">Sch. 4 para. 28G(3)</CitationSubRef>
(as substituted (6.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00152" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00152" id="cdh6hfh53-00153" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/179" SectionRef="schedule-8-paragraph-179" Operative="true">Sch. 8 paras. 179</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00152" id="cdh6hfh53-00154" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/204" SectionRef="schedule-8-paragraph-204">204</CitationSubRef>
(with
<CitationSubRef CitationRef="cdh6hfh53-00152" id="cdh6hfh53-00155" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/205" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/215" StartSectionRef="schedule-8-paragraph-205" EndSectionRef="schedule-8-paragraph-215">Sch. 8 paras. 205-215</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-367dd6a96639b38ffb41dbe7df065f16" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d130e4" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d130e4" id="cc00594" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/4/paragraph/28K/9" Operative="true" SectionRef="schedule-4-paragraph-28K-9">Sch. 4 para. 28K(9)</CitationSubRef>
(as substituted (6.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00162" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00162" id="cdh6hfh53-00163" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/179" SectionRef="schedule-8-paragraph-179" Operative="true">Sch. 8 paras. 179</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00162" id="cdh6hfh53-00164" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/204" SectionRef="schedule-8-paragraph-204">204</CitationSubRef>
(with
<CitationSubRef CitationRef="cdh6hfh53-00162" id="cdh6hfh53-00165" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/205" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/215" StartSectionRef="schedule-8-paragraph-205" EndSectionRef="schedule-8-paragraph-215">Sch. 8 paras. 205-215</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-9a0d0a81e15c037d695a3f741bb34b6a" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d142e4" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="cc142077480580" CitationRef="d142e4" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/5/paragraph/57E/6" Operative="true" SectionRef="schedule-5-paragraph-57E-6">Sch. 5 para. 57E(6)</CitationSubRef>
(as inserted (6.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00182" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00182" id="cdh6hfh53-00183" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/220" SectionRef="schedule-8-paragraph-220" Operative="true">Sch. 8 paras. 220</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00182" id="cdh6hfh53-00184" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/222" SectionRef="schedule-8-paragraph-222">222</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-37aa637c94ac02d7a6112eedba493855" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="d154e4" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef CitationRef="d154e4" id="cc00607" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/421JF/6" Operative="true" SectionRef="section-421JF-6">s. 421JF(6)</CitationSubRef>
(as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdh6hfh53-00200" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdh6hfh53-00200" id="cdh6hfh53-00201" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/228" SectionRef="schedule-8-paragraph-228" Operative="true">Sch. 8 paras. 228</CitationSubRef>
,
<CitationSubRef CitationRef="cdh6hfh53-00200" id="cdh6hfh53-00202" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/8/paragraph/232" SectionRef="schedule-8-paragraph-232">232</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ec677a702e8a7a1ba09f98dde03bfd6b" Type="C">
<Para>
<Text>
Pt. 5 extended (30.6.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1506" id="cdit3q7e3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1506" Title="The International Tax Compliance (United States of America) Regulations 2014">The International Tax Compliance (United States of America) Regulations 2014 (S.I. 2014/1506)</Citation>
,
<CitationSubRef CitationRef="cdit3q7e3-00007" id="cdit3q7e3-00008" URI="http://www.legislation.gov.uk/id/uksi/2014/1506/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdit3q7e3-00007" id="cdit3q7e3-00009" URI="http://www.legislation.gov.uk/id/uksi/2014/1506/regulation/23/5" SectionRef="regulation-23-5" Operative="true">23(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2f16ba467a4b34d49eca6a4db8ec0a74" Type="C">
<Para>
<Text>
Pt. 5 applied (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdiudur13-00259" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdiudur13-00259" id="cdiudur13-00260" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/247/5" SectionRef="section-247-5" Operative="true">s. 247(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="cdiudur13-00259" id="cdiudur13-00261" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/269" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/section/271" StartSectionRef="section-269" EndSectionRef="section-271">ss. 269-271</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-fd36ab57bb69227cd907dab69d5d3770" Type="C">
<Para>
<Text>
Pt. 5 applied (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdiudur13-00268" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdiudur13-00268" id="cdiudur13-00269" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/266/11" SectionRef="section-266-11" Operative="true">s. 266(11)</CitationSubRef>
(with
<CitationSubRef CitationRef="cdiudur13-00268" id="cdiudur13-00270" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/269" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/section/271" StartSectionRef="section-269" EndSectionRef="section-271">ss. 269-271</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-91392a6457bb5a42bb9d381e8b80da1c" Type="C">
<Para>
<Text>
S. 55(3)(4) excluded by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="d13e4n1n1n1n1" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>
,
<CitationSubRef CitationRef="" id="cc132191544030" URI="http://www.legislation.gov.uk/id/uksi/1990/627/section/257PA/3" Operative="true" SectionRef="section-257PA-3">s. 257PA(3)</CitationSubRef>
(as inserted (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdiudur13-00348" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdiudur13-00348" id="cdiudur13-00349" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/11/paragraph/1" SectionRef="schedule-11-paragraph-1" Operative="true">Sch. 11 para. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cd991396b8089680fa434e0ac4ccb8b3" Type="F">
<Para>
<Text>
S. 55(8B)-(8D) inserted (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdiwr6w43-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdiwr6w43-00007" id="cdiwr6w43-00008" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/224/1" SectionRef="section-224-1" Operative="true">s. 224(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cb76362c884662822f7858dc74d859ee" Type="C">
<Para>
<Text>
S. 55(8D) modified (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cdiwr6w43-00027" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cdiwr6w43-00027" id="cdiwr6w43-00028" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/227/9/b" SectionRef="section-227-9-b" Operative="true">s. 227(9)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eb5a27f12dac0cb2b8dc2ebd8b862fac" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/5" id="cdwxwpfv3-00023" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="5" Title="National Insurance Contributions Act 2015">National Insurance Contributions Act 2015 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cdwxwpfv3-00023" id="cdwxwpfv3-00024" URI="http://www.legislation.gov.uk/id/ukpga/2015/5/schedule/1/paragraph/3" SectionRef="schedule-1-paragraph-3" Operative="true">Sch. 1 para. 3</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f0053f99f0dc961adac3a7560308eadb" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/5" id="cdwxwpfv3-00079" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="5" Title="National Insurance Contributions Act 2015">National Insurance Contributions Act 2015 (c. 5)</Citation>
,
<CitationSubRef CitationRef="cdwxwpfv3-00079" id="cdwxwpfv3-00080" URI="http://www.legislation.gov.uk/id/ukpga/2015/5/schedule/1/paragraph/12" SectionRef="schedule-1-paragraph-12" Operative="true">Sch. 1 para. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-246d933af657b3ad5e02df24ed49708d" Type="C">
<Para>
<Text>
Pt. 5 extended (with effect in accordance with s. 116(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="cdx0i8t83-00319" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cdx0i8t83-00319" id="cdx0i8t83-00320" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/102/6" SectionRef="section-102-6" Operative="true">s. 102(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3dceadb31e3ddb5ec82b2291fb224209" Type="F">
<Para>
<Text>
Word in s. 55(8C) omitted (26.3.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="cdx5m9y43-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cdx5m9y43-00007" id="cdx5m9y43-00008" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/18/paragraph/11" SectionRef="schedule-18-paragraph-11" Operative="true">Sch. 18 para. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0032c7dc49e748cc4927793bd86d0558" Type="F">
<Para>
<Text>
S. 55(8C)(d) and preceding word inserted (26.3.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="cdx5m9y43-00015" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cdx5m9y43-00015" id="cdx5m9y43-00016" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/18/paragraph/11" SectionRef="schedule-18-paragraph-11" Operative="true">Sch. 18 para. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6556c20d6a26620f01066696fc78acf1" Type="C">
<Para>
<Text>
Pt. 5 modified (with effect in accordance with reg. 1(4) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/878" id="cdx8zvuv3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="878" Title="The International Tax Compliance Regulations 2015">The International Tax Compliance Regulations 2015 (S.I. 2015/878)</Citation>
,
<CitationSubRef CitationRef="cdx8zvuv3-00007" id="cdx8zvuv3-00008" URI="http://www.legislation.gov.uk/id/uksi/2015/878/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cdx8zvuv3-00007" id="cdx8zvuv3-00009" URI="http://www.legislation.gov.uk/id/uksi/2015/878/regulation/20/5" SectionRef="regulation-20-5" Operative="true">20(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="cdx8zvuv3-00007" id="cdx8zvuv3-00010" URI="http://www.legislation.gov.uk/id/uksi/2015/878/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
<CitationSubRef CitationRef="cdx8zvuv3-00007" id="cdx8zvuv3-00011" URI="http://www.legislation.gov.uk/id/uksi/2015/878/regulation/1/3" SectionRef="regulation-1-3">(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e245d31045b2fede016e3c017c13d4e1" Type="C">
<Para>
<Text>
Pt. 5 excluded (E.W.N.I.) (18.11.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/33" id="ce2p3dbl3-00063" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="33" Title="Finance (No. 2) Act 2015">Finance (No. 2) Act 2015 (c. 33)</Citation>
,
<CitationSubRef CitationRef="ce2p3dbl3-00063" id="ce2p3dbl3-00064" URI="http://www.legislation.gov.uk/id/ukpga/2015/33/schedule/8/paragraph/10/9" SectionRef="schedule-8-paragraph-10-9" Operative="true">Sch. 8 para. 10(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba7f1462e534ae6f7020cccf21e8485d" Type="C">
<Para>
<Text>
Pt. 5 excluded (E.W.N.I.) (18.11.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/33" id="ce2p3dbl3-00071" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="33" Title="Finance (No. 2) Act 2015">Finance (No. 2) Act 2015 (c. 33)</Citation>
,
<CitationSubRef CitationRef="ce2p3dbl3-00071" id="ce2p3dbl3-00072" URI="http://www.legislation.gov.uk/id/ukpga/2015/33/schedule/8/paragraph/12/11" SectionRef="schedule-8-paragraph-12-11" Operative="true">Sch. 8 para. 12(11)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c528f93a5e9bbb518379dedde47da6b8" Type="C">
<Para>
<Text>
Pt. 5 modified (18.3.2016) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/237" id="ce2ruc2j3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="237" Title="The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016">The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 (S.I. 2016/237)</Citation>
,
<CitationSubRef CitationRef="ce2ruc2j3-00007" id="ce2ruc2j3-00008" URI="http://www.legislation.gov.uk/id/uksi/2016/237/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="ce2ruc2j3-00007" id="ce2ruc2j3-00009" URI="http://www.legislation.gov.uk/id/uksi/2016/237/regulation/18/5" SectionRef="regulation-18-5" Operative="true">18(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b02b124c83a46f649aa60adac85dd447" Type="C">
<Para>
<Text>
Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/606" id="ce2s42sk3-00180" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="606" Title="The Education (Postgraduate Masters Degree Loans) Regulations 2016">The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)</Citation>
,
<CitationSubRef CitationRef="ce2s42sk3-00180" id="ce2s42sk3-00181" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ce2s42sk3-00180" id="ce2s42sk3-00182" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/44" SectionRef="regulation-44" Operative="true">44</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-89639bc4c07ac52c612cc434599f23c6" Type="C">
<Para>
<Text>
Pt. 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/606" id="ce2s42sk3-00278" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="606" Title="The Education (Postgraduate Masters Degree Loans) Regulations 2016">The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606)</Citation>
,
<CitationSubRef CitationRef="ce2s42sk3-00278" id="ce2s42sk3-00279" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ce2s42sk3-00278" id="ce2s42sk3-00280" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/79/4" SectionRef="regulation-79-4" Operative="true">79(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ee375f5802ee3631639a63d1573cdd95" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="d154e4n1" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>
,
<CitationSubRef CitationRef="d154e4n1" id="cc00642" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/698A/3" Operative="true" SectionRef="section-698A-3">s. 698A(3)</CitationSubRef>
(as inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="ce2tolb33-00452" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef CitationRef="ce2tolb33-00452" id="ce2tolb33-00453" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/34/6" SectionRef="section-34-6" Operative="true">s. 34(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ea9087f4d73393a8be879e1a7979ebb9" Type="C">
<Para>
<Text>
Pt. 5 applied (15.9.2016) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="ce2tolb33-00487" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef CitationRef="ce2tolb33-00487" id="ce2tolb33-00488" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/114/3" SectionRef="section-114-3" Operative="true">s. 114(3)</CitationSubRef>
(with
<CitationSubRef CitationRef="ce2tolb33-00487" id="ce2tolb33-00489" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/117" SectionRef="section-117">s. 117</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-14a3317382526d08d5c766c48bbfa326" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="d180e4a" Year="2010" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>
,
<CitationSubRef CitationRef="d180e4a" id="cc130162262420" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/36/6" Operative="true" SectionRef="schedule-7A-paragraph-36-6">Sch. 7A para. 36(6)</CitationSubRef>
(as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/32" id="ce8gvh7m3-00645" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="32" Title="Finance (No. 2) Act 2017">Finance (No. 2) Act 2017 (c. 32)</Citation>
,
<CitationSubRef CitationRef="ce8gvh7m3-00645" id="ce8gvh7m3-00646" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/2" SectionRef="schedule-5-paragraph-2" Operative="true">Sch. 5 para. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="ce8gvh7m3-00645" id="ce8gvh7m3-00647" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/28" SectionRef="schedule-5-paragraph-28">Sch. 5 para. 28</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-192c69103ca7db224222887f8844561c" Type="C">
<Para>
<Text>
Pt. 5 applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="d192e4aa" Year="2010" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>
,
<CitationSubRef CitationRef="d192e4aa" id="cc00678" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/48/3" Operative="true" SectionRef="schedule-7A-paragraph-48-3">Sch. 7A para. 48(3)</CitationSubRef>
(as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/32" id="ce8gvh7m3-00654" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="32" Title="Finance (No. 2) Act 2017">Finance (No. 2) Act 2017 (c. 32)</Citation>
,
<CitationSubRef CitationRef="ce8gvh7m3-00654" id="ce8gvh7m3-00655" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/2" SectionRef="schedule-5-paragraph-2" Operative="true">Sch. 5 para. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="ce8gvh7m3-00654" id="ce8gvh7m3-00656" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/28" SectionRef="schedule-5-paragraph-28">Sch. 5 para. 28</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-05a4478969c2bd6bc17f7d26fce3a6b1" Type="F">
<Para>
<Text>
Words in s. 55(8B) substituted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="ce9w4wwr3-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="ce9w4wwr3-00015" id="ce9w4wwr3-00016" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/10/8/a" SectionRef="schedule-6-paragraph-10-8-a" Operative="true">Sch. 6 para. 10(8)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e24d269cfbc977c720d99660fea03c37" Type="F">
<Para>
<Text>
Word in s. 55(8C)(c) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="ce9w4wwr3-00031" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="ce9w4wwr3-00031" id="ce9w4wwr3-00032" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/10/8/b/i" SectionRef="schedule-6-paragraph-10-8-b-i" Operative="true">Sch. 6 para. 10(8)(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c4009b79309427e0ff2b8bd13033e809" Type="F">
<Para>
<Text>
S. 55(8C)(ca) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="ce9w4wwr3-00023" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="ce9w4wwr3-00023" id="ce9w4wwr3-00024" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/10/8/b/ii" SectionRef="schedule-6-paragraph-10-8-b-ii" Operative="true">Sch. 6 para. 10(8)(b)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ac37199882f39aa76db1fb8ea760f33f" Type="F">
<Para>
<Text>
S. 55(8E) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="ce9w4wwr3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="ce9w4wwr3-00007" id="ce9w4wwr3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/10/8/c" SectionRef="schedule-6-paragraph-10-8-c" Operative="true">Sch. 6 para. 10(8)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-27fe1e9ba8e2027b11072669f4c2f8f8" Type="C">
<Para>
<Text>
S. 55(3)-(8A) excluded by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="d13e4n1" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="5" Title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005 (c. 5)</Citation>
,
<CitationSubRef CitationRef="" id="cc131091341743" URI="http://www.legislation.gov.uk/id/uksi/1990/627/section/608Y/2" Operative="true" SectionRef="section-608Y-2">s. 608Y(2)</CitationSubRef>
(as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2019/1" id="cqxkxx1u3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2019" Number="1" Title="Finance Act 2019">Finance Act 2019 (c. 1)</Citation>
,
<CitationSubRef CitationRef="cqxkxx1u3-00007" id="cqxkxx1u3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/3/paragraph/4" SectionRef="schedule-3-paragraph-4" Operative="true">Sch. 3 para. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-008534c7be3960e70abadf2da666a8c4" Type="C">
<Para>
<Text>
Pt. 5 modified (12.2.2019) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2019/1" id="cqxkxx1u3-00625" Class="UnitedKingdomPublicGeneralAct" Year="2019" Number="1" Title="Finance Act 2019">Finance Act 2019 (c. 1)</Citation>
,
<CitationSubRef CitationRef="cqxkxx1u3-00625" id="cqxkxx1u3-00626" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/15/paragraph/94/6" SectionRef="schedule-15-paragraph-94-6" Operative="true">Sch. 15 para. 94(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1f69bba0aa0fdf85e8f4cd252b948e16" Type="C">
<Para>
<Text>
Pt. 5 applied (25.4.2019) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/774" id="cqyyq86k3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="774" Title="The Pension Schemes (Information Requirements Repayment of Overseas Transfer Charge) Regulations 2019">The Pension Schemes (Information Requirements Repayment of Overseas Transfer Charge) Regulations 2019 (S.I. 2019/774)</Citation>
,
<CitationSubRef CitationRef="cqyyq86k3-00007" id="cqyyq86k3-00008" URI="http://www.legislation.gov.uk/id/uksi/2019/774/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cqyyq86k3-00007" id="cqyyq86k3-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/774/regulation/5" SectionRef="regulation-5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d0fddfb7eadd90c6e9d9364a7c371fb3" Type="C">
<Para>
<Text>
Pts. 4-6 applied (22.7.2020) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/14" id="cxvoudox3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="14" Title="Finance Act 2020">Finance Act 2020 (c. 14)</Citation>
,
<CitationSubRef CitationRef="cxvoudox3-00007" id="cxvoudox3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/16/paragraph/9/3" SectionRef="schedule-16-paragraph-9-3" Operative="true">Sch. 16 para. 9(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-42c3c51a84c5169a31beeedde105b367" Type="C">
<Para>
<Text>
Pt. 5 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/2045" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="2045">S.I. 2005/2045</Citation>
,
<CitationSubRef id="cc168843519272" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2005/2045/regulation/24L/14" Operative="true" SectionRef="regulation-24L-14">reg. 24L(14)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/321" id="d9e10" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="321" Title="The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021">The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 (S.I. 2021/321)</Citation>
,
<CitationSubRef id="cc199072625381" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2021/321/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cc194987986065" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2021/321/regulation/10" Operative="true" SectionRef="regulation-10">10</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0af2dab2fe355648b44a53d2eb7f0cb2" Type="C">
<Para>
<Text>
Pt. 5 applied (with effect in accordance with
<CitationSubRef id="cc119194577996" CitationRef="d9e7" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/121/6" SectionRef="section-121-6">s. 121(6)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="d9e7" Year="2014" Class="UnitedKingdomPublicGeneralAct" Number="26">2014 c. 26</Citation>
,
<CitationSubRef id="cc107463544524" CitationRef="d9e7" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/236E/6" Operative="true" SectionRef="section-236E-6">s. 236E(6)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="d9e13" Year="2021" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef id="cc144194076202" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/30/paragraph/1" Operative="true" SectionRef="schedule-30-paragraph-1">Sch. 30 para. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-62652607de1c1edef330fa9d8ac3ee24" Type="C">
<Para>
<Text>
<CitationSubRef id="ccd8e120230113150810925Z" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/47C" UpTo="http://www.legislation.gov.uk/id/ukpga/1970/9/section/57" Type="group" StartSectionRef="section-47C" EndSectionRef="section-57">Ss. 47C-57</CitationSubRef>
applied (temp. until 30.4.2024) (with modifications in respect of s. 55) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/3" id="d10e7" Year="2022" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Finance Act 2022">Finance Act 2022 (c. 3)</Citation>
,
<CitationSubRef CitationRef="d10e7" id="ccd8e1020230113150810925Z" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/10/paragraph/21/3" SectionRef="schedule-10-paragraph-21-3" Operative="true">Sch. 10 para. 21(3)</CitationSubRef>
<CitationSubRef CitationRef="d10e7" id="ccd8e1320230113150810925Z" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/10/paragraph/21/4" Operative="true" SectionRef="schedule-10-paragraph-21-4">(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="d10e7" id="ccd8e1620230113150810925Z" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/10/paragraph/43" SectionRef="schedule-10-paragraph-43">Sch. 10 para. 43</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/1321" id="d10e20" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="1321">S.I. 2022/1321</Citation>
,
<CitationSubRef CitationRef="d10e20" id="ccd8e2320230113150810925Z" URI="http://www.legislation.gov.uk/id/uksi/2022/1321/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="d10e20" id="ccd8e2620230113150810925Z" URI="http://www.legislation.gov.uk/id/uksi/2022/1321/regulation/2/2" Operative="true" SectionRef="regulation-2-2">2(2)</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-08022907bb52e485619a469200855392" Type="C">
<Para>
<Text>
<CitationSubRef id="cq0p4go34-00033" SectionRef="part-V" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/part/V">Pt. 5</CitationSubRef>
applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/3" id="cq0p4go34-00034" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="3" Title="Finance Act 2022">Finance Act 2022 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cq0p4go34-00034" id="cq0p4go34-00035" SectionRef="schedule-17-paragraph-24-6" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/17/paragraph/24/6" Operative="true">Sch. 17 para. 24(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba83922cac4455381057a2c655506bd7" Type="C">
<Para>
<Text>
<CitationSubRef id="ccd8e1202310091643076080100" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/part/5" SectionRef="part-5">Pt. 5</CitationSubRef>
applied (11.7.2023) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2023/30" id="d10e4" Year="2023" Class="UnitedKingdomPublicGeneralAct" Number="30" Title="Finance (No. 2) Act 2023">Finance (No. 2) Act 2023 (c. 30)</Citation>
,
<CitationSubRef id="ccd8e7202310091643076080100" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/300/11" Operative="true" SectionRef="section-300-11">s. 300(11)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d4ac5c91285865781feae5aefe218e1d" Type="C">
<Para>
<Text>
<CitationSubRef id="ccd8e12024012909412911Z" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/part/5" SectionRef="part-5">Pt. 5</CitationSubRef>
applied (1.1.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/817" id="d10e4" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="817" Title="The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023">The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (S.I. 2023/817)</Citation>
,
<CitationSubRef id="ccd8e72024012909412911Z" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/uksi/2023/817/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="ccd8e102024012909412911Z" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/uksi/2023/817/regulation/23/2" Operative="true" SectionRef="regulation-23-2">23(2)</CitationSubRef>
(with
<CitationSubRef id="ccd8e132024012909412911Z" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/uksi/2023/817/regulation/23/3" SectionRef="regulation-23-3">reg. 23(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>