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- Original (As enacted)
Taxes Management Act 1970, Section 98 is up to date with all changes known to be in force on or before 25 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
(1)[F1Subject to [F2the provisions of this section and] section 98A below, where] any person—
(a)has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or
(b)fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,
he shall be liable, subject to [F1subsections (3) and (4) below—
(i)to a penalty not exceeding £300, and
(ii)if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed)].
(2)[F3Subject to section 98A below, where] a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding [F3£3000].
[F4(3)No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.
(4)No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.]
[F5(4A)If—
(a)a failure to comply with [F6Chapter 15 or 16 of Part 15 of ITA 2007] arises from a person’s failure to deliver an account, or show the amount, of a payment, and
(b)the payment is within subsection (4B) [F7, (4D) F8... or (4E)] below,
subsection (1) above shall have effect as if for “£300” there were substituted “£3,000” and as if for “£60” there were substituted “£600”.
(4B)A payment is within this subsection if—
[F9(a)the payment is made by a company, local authority or qualifying partnership (within the meaning of section 932 of ITA 2007) without an amount representing income tax on the payment being deducted from it,
(b)at the time the payment is made, the company, authority or partnership—
(i)does not believe that the payment is an excepted payment for the purposes of Chapter 11 of Part 15 of ITA 2007 (payments between companies etc: exception from duties to deduct), or
(ii)if it does so believe, cannot reasonably do so,
(c)the payment is one from which tax is deductible under Part 15 of ITA 2007 unless the company, authority or partnership reasonably believes that it is an excepted payment for the purposes of Chapter 11 of that Part, and
(d)the payment is not an excepted payment at the time the payment is made.]
F10(4C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
[F11(4D)A payment is within this subsection if—
(a)it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,
(b)a company, purporting to rely on section 911 of that Act (double taxation arrangements: deduction at treaty rate), deducts less from the payment than required by those Chapters, and
(c)at the time the payment is made the payee (as defined in section 913 of that Act) is not entitled to relief under double taxation arrangements (as defined in section 1023 of that Act) and the company—
(i)does not believe that it is entitled to such relief, or
(ii)if it does so believe, cannot reasonably do so.]
F12(4DA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F13(4E)A payment is within this subsection if—
(a)it is an interest distribution made to a unit holder by the trustees of an authorised unit trust,
(b)the trustees, in purported reliance on the reputable intermediary condition being fulfilled with respect to the unit holder, do not comply with the obligation under [F14section 874 of ITA 2007] to make a deduction from the interest distribution,
(c)that obligation would apply if that condition were not so fulfilled, and
(d)the trustees did not believe that the unit holder was not F15... resident in the United Kingdom or could not reasonably have so believed (so that that condition was not so fulfilled).
Expressions used in this subsection have the same meaning as in [F16regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964))].]
[F17(4F)If a person fails to furnish any information or produce any document or record in accordance with regulations under section 716B of ITEPA 2003, subsection (1) has effect as if—
(a)for “£300” there were substituted “ £3,000 ”, and
(b)for “£60” there were substituted “ £600 ”.]
F18(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. | 2. |
---|---|
Part III of this Act, F20. . . | [F21section 12ABZA(3) of this Act] |
[F22regulations under section 59E of this Act;] | [F23section 12ADA of this Act] |
F24. . . | In the principal Act— |
F25. . . | F26. . . |
In the principal Act— | F27. . . |
F28. . . | F29. . . |
F30. . . | F31. . . |
F32. . . | F31. . . |
F31. . . | F33. . . |
F31. . . | F34. . . |
F35. . . | F36... |
F37. . . | F38. . . |
F39. . . | F35. . . |
F39. . . | F40. . . |
F39. . . | F41. . . |
F42. . . | F43. . . |
F39. . . | F43. . . |
F42. . . | F43. . . |
section 310(4) and (5); | F43. . . |
F44. . . | section 310(1), (2)[F45, (2A)] and (3); |
regulations under section 333; | F46. . . |
F47. . . | F48. . . |
F49. . . | Regulations under section 333; |
F50. . . | F47. . . |
F51. . . | F52. . . |
F53. . . | section 375(5); |
F54. . . | F55. . . |
F56. . . | F57. . . |
F58. . . | F57. . . |
F59. . . | F60. . . |
F61. . . | F62. . . |
F63. . . | F64. . . |
F65. . . | F66. . . |
F67. . . | [F68section 552;] |
F69. . . | [F70regulations under section 552ZA(6);] |
F69. . . | [F71regulations under section 552ZB;] |
F69. . . | F72. . . |
F69. . . | F73. . . |
F69. . . | F74. . . |
F69. . . | F75. . . |
F76. . . | F69. . . |
F77. . . | F69. . . |
F42. . . | F69. . . |
F42. . . | F69. . . |
F42. . . | F69. . . |
F78. . . | F69. . . |
F79. . . | F80. . . |
F81. . . | F82. . . |
F83. . . | F84. . . |
F42. . . | F85. . . |
F86. . . | F87. . . |
F88. . . | F87. . . |
F42. . . | regulations under paragraph 7 of Schedule 14; |
F39. . . | Schedule 15, paragraph 14(4); |
F84. . . | F89. . . |
F42. . . | F90. . . |
F39. . . | F91. . . |
F42. . . | Regulations under section [F92151 of the 1992 Act]. |
F93. . . | [F94Sections F95... F96... [F9745G(4) and (5) F96... ,] [F9845R(5) and (6),] 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act] |
F99. . . | Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982. |
F100. . . | F101. . . |
F102. . . | F103. . . |
F104. . . | F105. . . |
F106. . . | F107. . . |
F108. . . | F109. . . |
F110. . . | F111. . . |
F112. . . | F113. . . |
F114. . . | F115. . . |
Regulations under section [F116151 of the 1992 Act]. | [F117paragraph 12 of Schedule 4ZA to the 1992 Act] |
Paragraph [F1182(9) of Schedule 1 to the 1992 Act]. | [F119Paragraphs 2 to 6 of Schedule 5A to the 1992 Act.] |
F120. . . | [F121regulations under section 73 of the Finance Act 1995;] |
Section [F12298 of the 1992 Act]. | F123. . . |
F124. . . | F123. . . |
F125. . . | F126. . . |
F127. . . | F128. . . |
F129. . . | [F130paragraph 64 or 65 of Schedule 15 to the Finance Act 2000] |
F131[Section 73 of the Finance Act 1989 ] | [F132Paragraph 93(2) of Schedule 22 to the Finance Act 2000] |
F39. . . | [F133Paragraph 129 of Schedule 22 to the Finance Act 2000] |
F127. . . | [F134paragraph 6 of Schedule 34 to the Finance Act 2002] |
F135. . . | F136. . . |
F127. . . | F137. . . |
[F138Paragraph 1(7) of Schedule 1 to the 1992 Act.] | F43. . . |
F139. . . | F140. . . |
F141. . . | [F142Regulations under section 589 of ITEPA 2003.] |
F143. . . | [F142Regulations under section 715 of ITEPA 2003.] |
F144. . . | [F145Regulations under section 716B of ITEPA 2003.] |
[F146paragraph 66 of Schedule 15 to the Finance Act 2000] | [F142PAYE regulations.] |
F147. . . | F148. . . |
[F149paragraph 10 of Schedule 34 to the Finance Act 2002] | F150. . . |
F151. . . | [F152Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004.] |
F153. . . | [F154regulations under section 251(1)(a) or (4) of the Finance Act 2004;] |
[F155Section 421J(4) of ITEPA 2003.] | [F156Section 75(4) of ITTOIA 2005.] |
F157. . . | [F156Regulations under Chapter 3 of Part 6 of ITTOIA 2005.] |
[F158Regulations under section 715 of ITEPA 2003.] | [F159section 37(3) of the Finance Act 2005;] |
[F158Paragraph 93 of Schedule 2 to ITEPA 2003.] | [F159section 37(6) of the Finance Act 2005;] |
[F158Paragraph 45 of Schedule 3 to ITEPA 2003.] | [F160Section 106 of FA 2006 as modified by Schedule 17 to that Act.] |
[F158Paragraph 33 of Schedule 4 to ITEPA 2003.] | [F160Section 116 of FA 2006. ] |
[F158Paragraph 51 of Schedule 5 to ITEPA 2003.] | [F160Regulations under section 116 of FA 2006. ] |
F161. . . | F162. . . |
[F163Regulations under section 70(3) of the Finance Act 2004.] | [F160Section 130 of FA 2006.] |
F164. . . | [F165sections 240 and 241 of ITA 2007;] |
F164. . . | [F166sections 257GE and 257GF of ITA 2007;] |
F164. . . | [F167sections 257SE and 257SF of ITA 2007;] |
F168. . . | [F165section 271(1) of ITA 2007;] |
[F169section 401B of ITTOIA 2005.] | [F165regulations under Chapter 5 of Part 6 of ITA 2007;] |
[F169section 421A of ITTOIA 2005.] | [F165section 373 of ITA 2007;] |
F168. . . | [F165regulations under section 871(1) of ITA 2007;] |
[F170Regulations under Chapter 3 of Part 6 of ITTOIA 2005.] | [F165Chapter 15 of Part 15 of ITA 2007;] |
[F171section 40(1) of the Finance Act 2005] | [F165Chapter 16 of Part 15 of ITA 2007;] |
[F172regulations under section 17(3) of the Finance (No. 2) Act 2005] | [F165regulations under section 969(1) of ITA 2007;] |
[F173sections 242 and 243(1) and (2) of ITA 2007;] | [F165regulations under section 971(1) of ITA 2007;] |
[F174sections 257GG and 257GH(1) and (2) of ITA 2007;] | [F165regulations under section 973(1) of ITA 2007.] |
[F175sections 257SG and 257SH(1) and (2) of ITA 2007;] | [F176Section 75(4) of CTA 2009.] |
F177. . . | [F178paragraph 4 of Schedule 17 to FA 2009.] |
[F179section 312A of ITA 2007;] | [F180section 260 of CTA 2010.] |
[F173regulations under Chapter 5 of Part 6 of ITA 2007;] | [F180section 1046(1) to (4) of CTA 2010.] |
F181. . . | [F180section 1095 of CTA 2010.] |
F182. . . | [F180section 1096 of CTA 2010.] |
[F173section 748(1) and (2) of ITA 2007;] | [F180section 1052(1) to (3) of CTA 2010.] |
[F173section 771 of ITA 2007;] | [F180section 1101(1), (2) and (4) of CTA 2010.] |
F182. . . | [F183Section 228 of TIOPA 2010.] |
F182. . . | [F184Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011.] |
[F173regulations under section 871(1) of ITA 2007;] | [F185regulations under section 61(5) of the Finance Act 2012] |
[F173regulations under section 969(1) of ITA 2007;] | [F186Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013.] |
[F173regulations under section 971(1) of ITA 2007;] | [F186Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014.] |
F187. . . | [F188paragraph 17 or 18 of Schedule 4 to FA 2016;] |
F189. . . | |
F189. . . | |
F190. . . | |
F189. . . | |
F189. . . | |
F191. . . | |
[F192Section 31(3) and (4) of CTA 2010.] | |
[F193Section 465(3) and (4) of CTA 2010.] | |
F194. . . | |
[F195section 832 of CTA 2010.] | |
F194. . . | |
[F195section 1052(4) and (5) of CTA 2010.] | |
F194. . . | |
[F195section 1101(5) and (6) of CTA 2010.] | |
[F196Section 1102(4) and (5) of CTA 2010.] | |
F197. . . | |
F198. . . | |
[F199regulations under section 61(5) of the Finance Act 2012] | |
[F200Paragraph 127 of Schedule 9 to the Finance Act 2024] | |
[F201Paragraph 127B of Schedule 9 to the Finance Act 2024] |
The references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section]
[F202References in this Table to sections 240, 241, 242 and 243(1) and (2) of ITA 2007 are to provisions that apply only in relation to shares issued after 5 April 2007.]
Textual Amendments
F1Finance Act 1989 (c. 26), s. 164(2), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.
F2Finance Act 1990 (c. 29), s. 68(3)(a) for transactions carried out on or after 1 July 1990.
F3Finance Act 1989 (c. 26), s. 164(3), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.
F4Finance Act 1989 (c. 26), s. 164(4), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.
F5S. 98(4A)-(4C) inserted (with effect in accordance with s. 85(4) of the amending Act) by Finance Act 2001 (c. 9), s. 85(2)
F6Words in s. 98(4A)(a) substituted (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. 260(2) (with Sch. 2)
F7Words in s. 98(4A)(b) substituted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(11)
F8Word in s. 98(4A)(b) omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 34(2)(a)
F9S. 98(4B)(a)-(d) substituted (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. 260(3) (with Sch. 2)
F10S. 98(4C) 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. 260(4), Sch. 3 Pt. 1 (with Sch. 2)
F11S. 98(4D) substituted (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. 260(5) (with Sch. 2)
F12S. 98(4DA) omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 34(2)(b)
F13S. 98(4E) inserted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(12)
F14Words in s. 98(4E)(b) substituted (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. 260(7) (with Sch. 2)
F15Word in s. 98(4E)(d) omitted (with effect in accordance with Sch. 46 para. 116(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 116(1)
F16Words in s. 98(4E) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(a)
F17S. 98(4F) inserted (6.4.2015) by Finance Act 2014 (c. 26), s. 18(3)(5); S.I. 2015/931, art. 2
F18S. 98(5) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(a)
F19Table substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 9 (see also Finance Act 1988 (c. 39), Sch. 14 Part VI).
F20 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(a)and 187and Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.
F21Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 8(5) to the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 8(4)
F22Words in s. 98 inserted (with effect in accordance with s. 89(3) of the amending Act) by Finance Act 1999 (c. 16), s. 89(1)
F23Words in s. 98 inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 16(3)
F24Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F25Words in s. 98 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 13, Sch. 2 Pt. I
F26Words in s. 98 repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(4)
F27Words in s. 98 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. 260(9)(a), Sch. 3 Pt. 1 (with Sch. 2)
F28Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)
F29Words in s. 98 repealed (with effect in accordance with s. 37(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(3)
F30Words in s. 98 repealed: (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 18(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
F31Words in s. 98 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(17)
F32Words in s. 98 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. 260(8)(a), Sch. 3 Pt. 1 (with Sch. 2)
F33Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(a), Sch. 8 Pt. 1 (with Sch. 7)
F34Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(b), Sch. 8 Pt. 1 (with Sch. 7)
F35Words in s. 98 repealed (with effect in accordance with s. 61(2)(3) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3) Note 2
F36 Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987.
F37Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(a), Sch. 8 Pt. 1 (with Sch. 7)
F38Words in s. 98 repealed (with application in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(9)
F39Words in s. 98 repealed: (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(2)(a), Sch. 3 Pt. 1 (with Sch. 2); (1.4.2012) byFinance Act 2011 (c. 11), Sch. 23 paras. 51(3)(d), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
F40Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(c), Sch. 8 Pt. 1 (with Sch. 7)
F41Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(d), Sch. 8 Pt. 1 (with Sch. 7)
F42Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(a)
F43Words in s. 98 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(3)(a), Sch. 3 Pt. 1 (with Sch. 2)
F44Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(a), Sch. 3 (with Sch. 2)
F45Word in s. 98 inserted (with effect in accordance with Sch. 15 para. 39(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 15 para. 39(1)
F46Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(e), Sch. 8 Pt. 1 (with Sch. 7)
F47Words in s. 98 repealed (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 7 para. 1, Sch. 27 Pt. 2(7) (with Sch. 7 Pt. 2)
F48Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(a), Sch. 3 (with Sch. 2)
F49Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(a)
F50Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(i)
F51Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(ii)
F52Words in s. 98 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. 260(9)(b), Sch. 3 Pt. 1 (with Sch. 2)
F53Words in s. 98 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. 260(8)(b), Sch. 3 Pt. 1 (with Sch. 2)
F54Words in s. 98 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. 260(8)(c), Sch. 3 Pt. 1 (with Sch. 2)
F55Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(b)
F56 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(c), 187, Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.
F57S. 98 entries omitted (with effect in accordance with s. 26(3) of the amending Act and S.I. 2015/1999, art. 2) by virtue of Finance Act 2012 (c. 14), s. 26(2)(a)
F58Words in s. 98 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. 260(8)(d), Sch. 3 Pt. 1 (with Sch. 2)
F59Words in s. 98 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. 260(8)(e), Sch. 3 Pt. 1 (with Sch. 2)
F60Words in s. 98 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. 260(9)(c), Sch. 3 Pt. 1 (with Sch. 2)
F61Words in s. 98 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. 260(8)(f), Sch. 3 Pt. 1 (with Sch. 2)
F62Words in s. 98 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. 260(9)(d), Sch. 3 Pt. 1 (with Sch. 2)
F63Words in s. 98 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. 260(8)(g), Sch. 3 Pt. 1 (with Sch. 2)
F64Words in s. 98 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. 260(9)(e), Sch. 3 Pt. 1 (with Sch. 2)
F65Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(2), Sch. 42 Pt. 2(7)
F66Words in s. 98 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. 260(9)(f), Sch. 3 Pt. 1 (with Sch. 2)
F67Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)
F68Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(a)
F69Words in s. 98 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36 and S.I. 2006/572, arts. 1(1), 38(5), 40(5))
F70Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(b)
F71Words in s. 98 inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 9 para. 12
F72Words in s. 98 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. 260(9)(g), Sch. 3 Pt. 1 (with Sch. 2)
F73Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(3), Sch. 42 Pt. 2(7)
F74Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)
F75Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)
F76S. 98 entry repealed (1.10.2000) by Finance Act 1998 (c. 36), s. 96(3)(b)(4), Sch. 27 Pt. III(21); S.I. 2000/2319, art. 2
F77Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(b), Sch. 3 (with Sch. 2)
F78S. 98 entry repealed (with effect in accordance with s. 159(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(21)
F79Words in s. 98 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(a)
F80Words in s. 98 omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(c)
F81Words in s. 98 repealed (with effect in accordance with Sch. 10 para. 16(3) by the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(10)
F82Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(a)
F83Words in s. 98 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. 260(8)(h), Sch. 3 Pt. 1 (with Sch. 2)
F84Words in s. 98 repealed (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(25)
F85Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(b), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)
F86Words in s. 98 omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(b)
F87Words in s. 98 repealed (with effect in accordance with Sch. 3 by the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(2)
F88Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 6)
F89Words in s. 98 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. 260(9)(h), Sch. 3 Pt. 1 (with Sch. 2)
F90Words in s. 98 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. 260(9)(i), Sch. 3 Pt. 1 (with Sch. 2)
F91Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(a)
F92Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(b)(i) (with ss. 60, 101(1), 171, 201(3)).
F93Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(a), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)
F94Words in s. 98 substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(2) (with Sch. 3)
F95Words in s. 98 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(a) (with s. 76(7)(8))
F96Words in s. 98 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(a)
F97Words in s. 98 inserted (with effect in accordance with s. 63(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 21 para. 7(2)
F98Words in s. 98 inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 13
F99Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)
F100Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(b)
F101Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(b)
F102Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(c)
F103 Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2
F104Words in s. 98 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. 260(8)(i), Sch. 3 Pt. 1 (with Sch. 2)
F105Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(f), Sch. 8 Pt. 1 (with Sch. 7)
F106 Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989.
F107Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(c)
F108Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(d)
F109Words in s. 98 Table repealed (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 28, 82, Sch. 18 Pt.VII.
F110Words in s. 98 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. 260(8)(j), Sch. 3 Pt. 1 (with Sch. 2)
F111Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(4)(d)
F112Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(e)
F113Words in s. 98 repealed (with effect in accordance with s. 97 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(10)
F114Words in s. 98 repealed: (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 5(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
F115Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2
F116Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(i) (with ss. 60, 101(1), 171, 201(3)).
F117Words in s. 98 inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 46(2)(3)
F118Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(ii) (with ss. 60, 101(1), 171, 201(3)).
F119Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)
F120Words in s. 98 repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(1), Sch. 4 (with Sch. 3)
F121Words in s. 98 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)
F122Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(iii) (with ss. 60, 101(1), 171, 201(3)).
F123Words in s. 98 repealed (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 2 Pt. 1; S.I. 2004/1943, art. 6(b)(i)
F124Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(f)
F125Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(g)
F126Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 108(2), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)
F127Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(j)
F128Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(g), Sch. 8 Pt. 1 (with Sch. 7)
F129Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(h)
F130Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(2)
F132Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 93(4)
F133Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 129(3)
F134Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 6(3)
F135Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(i)
F136Words in s. 98 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(a)(ii) (with Sch. 39 paras. 11-13)
F137Words in s. 98 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. 260(9)(j), Sch. 3 Pt. 1 (with Sch. 2)
F138Words in s. 98 inserted (with effect in accordance with Sch. 28 para. 9 of the amending Act) by Finance Act 2003 (c. 14), Sch. 28 para. 6
F139Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(k)
F140Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 231, 232
F141Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(l)
F142Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(5) (with Sch. 7)
F143Words in s. 98 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. 260(8)(k), Sch. 3 Pt. 1 (with Sch. 2)
F144Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(b), Sch. 8 Pt. 1 (with Sch. 7)
F145Words in s. 98 inserted (6.4.2015) by Finance Act 2014 (c. 26), s. 18(4)(5); S.I. 2015/931, art. 2
F146Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(3)
F147Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(c), Sch. 8 Pt. 1 (with Sch. 7)
F148Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 224(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 221, 222
F149Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 10(3)
F150Words in s. 98 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(a)(ii); S.I. 2009/511, art. 2 (with art. 4)
F151Words in s. 98 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(a)(i) (with Sch. 39 paras. 11-13)
F152Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(5)
F153Words in s. 98 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. 260(8)(l), Sch. 3 Pt. 1 (with Sch. 2)
F154Words in s. 98 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 258(1), 284(1) (with Sch. 36)
F155Words in s. 98 inserted (with effect in accordance with Sch. 22 para. 47(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 47(1)(a)
F156Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(b) (with Sch. 2)
F157Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(m)
F158Words in s. 98 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(3) (with Sch. 7)
F159Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(3)
F160Words in s. 98 added (19.7.2006) by Finance Act 2006 (c. 25), s. 140
F161Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 104, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
F162Words in s. 98 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. 260(9)(k), Sch. 3 Pt. 1 (with Sch. 2)
F163Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(4)
F164Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(n)
F165Words in s. 98 inserted (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. 260(9)(l) (with Sch. 2)
F166Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(b)
F167Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(3)
F168Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(e), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F169Words in s. 98 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(2)(b) (with Sch. 2)
F170Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(c) (with Sch. 2)
F171Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(2)
F172Words in s. 98 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(iii)
F173Words in s. 98 inserted (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. 260(8)(m) (with Sch. 2)
F174Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(a)
F175Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(2)
F176Words in s. 98 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(d) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)
F177Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(o)
F178Words in s. 98 inserted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 17 para. 10
F179Words in s. 98 inserted (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 17
F180Words in s. 98 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(3)(b) (with Sch. 2)
F181Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(p)
F182Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(q)
F183Words in s. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 108(3) (with Sch. 9 paras. 1-9, 22)
F184Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(2)
F185Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(c)
F186Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(3)
F187Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(r)
F188Words in s. 98 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 20
F189Words in s. 98 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 8(3)(s)
F190Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(f), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F191Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 157(2), Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)
F192Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F193Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F194Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(g), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F195Words in s. 98 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(2)(c) (with Sch. 2)
F196Words in s. 98 substituted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(4)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F197Words in s. 98 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(11)
F198Words in s. 98 repealed (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. 3(1)
F199Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(b)
F200Words in s. 98 inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 124, 127(10) (with Sch. 9 paras. 125-132)
F201Words in s. 98 inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 2
F202Words in s. 98 inserted (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. 260(10) (with Sch. 2)
Modifications etc. (not altering text)
C1S. 98 applied (with modifications) by Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1).
S. 98 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).
C2S. 98 applied (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 173(4), Sch. 1 para. 6(7)
S. 98 applied (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 6(7)
C3S. 98 amended (27.7.1993) by 1993 c. 34, s. 187(8)
C4S. 98 applied (with modifications) (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(12)(13)
C5S. 98 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), regs. 1, 8(5)(6)
C6S. 98 modified by Social Security Administration Act 1992 (c. 5), s. 111(4) (as inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6))
C7S. 98 modified (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(4)
C8S. 98 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 69Z25(5) (as inserted (6.4.2008) by S.I. 2008/705, regs. 1, 5)
C9S. 98 modified (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), 26 (with reg. 27)
C10S. 98 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(1) (with reg. 1(4)(6))
C11S. 98 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), 9(1)
C12S. 98 applied (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 11(3)
C13S. 98 applied (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), 24(1)
C14S. 98(1) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(3)
C15S. 98(2) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 14(3)(a)
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