Taxes Management Act 1970

98 Special returns, etc.U.K.

(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, (4DA)] 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)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 914 of ITA 2007 (EU companies: discretion to make payment gross), makes the payment without deducting a sum representing income tax, and

(c)at the time the payment is made the payment is not exempt from income tax as a result of section 758 of ITTOIA 2005 (exemption for certain interest and royalty payments) and the company—

(i)does not believe that the payment is so exempt, or

(ii)if it does so believe, cannot reasonably do so.]

[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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19TABLE

1.2.
Part III of this Act, F20. . .[F21section 12ADA of this Act]
[F22regulations under section 59E of this Act;]In the principal Act—
F23. . .F24. . .
F25. . .F26. . .
In the principal Act—F27. . .
F28. . .F29. . .
F30. . .F29. . .
F31. . .F32. . .
F29. . .F33. . .
F29. . .F34...
F35. . .F36. . .
F37. . .F35. . .
F38. . .F39. . .
F38. . .F40. . .
F38. . .F41. . .
F42. . .F41. . .
F38. . .F41. . .
F42. . .F41. . .
section 310(4) and (5);section 310(1), (2)[F43, (2A)] and (3);
F44. . .F45. . .
regulations under section 333;F46. . .
F47. . .Regulations under section 333;
F48. . .F47. . .
F49. . .F50. . .
F51. . .section 375(5);
F52. . .F53. . .
F54. . .F55. . .
F56. . .F55. . .
F57. . .F58. . .
F59. . .F60. . .
F61. . .F62. . .
F63. . .F64. . .
F65. . . [F66section 552;]
F67. . . [F68regulations under section 552ZA(6);]
F69. . . [F70regulations under section 552ZB;]
F69. . .F71. . .
F69. . .F72. . .
F69. . .F73. . .
F69. . .F74. . .
F69. . .F69. . .
F75. . .F69. . .
F76. . .F69. . .
F42. . .F69. . .
F42. . .F69. . .
F42. . .F69. . .
F77. . .F78. . .
F79. . .F80. . .
F81. . .F82. . .
F83. . .F84. . .
F42. . .F85. . .
F86. . .F85. . .
F87. . .regulations under paragraph 7 of Schedule 14;
F42. . .Schedule 15, paragraph 14(4);
F38. . .F88. . .
F82. . .F89. . .
F42. . .F90. . .
F38. . .Regulations under section [F91151 of the 1992 Act].
F42. . . [F92Sections F93... [F9445B(5) and (6),] [F9545G(4) and (5)[F96, 45I(5) and (6)],] 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act]
F97. . .Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982.
F98. . .F99. . .
F100. . .F101. . .
F102. . .F103. . .
F104. . .F105. . .
F106. . .F107. . .
F108. . .F109. . .
F110. . .F111. . .
F112. . .F113. . .
F114. . . [F115paragraph 12 of Schedule 4ZA to the 1992 Act]
Regulations under section [F116151 of the 1992 Act]. [F117Paragraphs 2 to 6 of Schedule 5A to the 1992 Act.]
Paragraph [F1182(9) of Schedule 1 to the 1992 Act]. [F119regulations under section 73 of the Finance Act 1995;]
F120. . .F121. . .
Section [F12298 of the 1992 Act].F121. . .
F123. . .F124. . .
F125. . .F126. . .
F127. . . [F128paragraph 64 or 65 of Schedule 15 to the Finance Act 2000]
F129. . . [F130Paragraph 93(2) of Schedule 22 to the Finance Act 2000]
F131[Section 73 of the Finance Act 1989 ] [F132Paragraph 129 of Schedule 22 to the Finance Act 2000]
F38. . . [F133paragraph 6 of Schedule 34 to the Finance Act 2002]
F127. . .F134. . .
F135. . .F136. . .
F127. . .F41. . .
[F137Paragraph 1(7) of Schedule 1 to the 1992 Act.]F138. . .
F139. . .[F140Regulations under section 589 of ITEPA 2003.]
F141. . .[F140Regulations under section 715 of ITEPA 2003.]
F142. . . [F143Regulations under section 716B of ITEPA 2003.]
F144. . .[F140PAYE regulations.]
[F145paragraph 66 of Schedule 15 to the Finance Act 2000]F146. . .
F147. . .F148. . .
[F149paragraph 10 of Schedule 34 to the Finance Act 2002] [F150Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004.]
F151. . . [F152regulations under section 251(1)(a) or (4) of the Finance Act 2004;]
F153. . . [F154Section 75(4) of ITTOIA 2005.]
[F155Section 421J(4) of ITEPA 2003.][F154Regulations under Chapter 3 of Part 6 of ITTOIA 2005.]
F156. . . [F157section 37(3) of the Finance Act 2005;]
[F158Regulations under section 715 of ITEPA 2003.] [F157section 37(6) of the Finance Act 2005;]
[F158Paragraph 93 of Schedule 2 to ITEPA 2003.] [F159Section 106 of FA 2006 as modified by Schedule 17 to that Act.]
[F158Paragraph 45 of Schedule 3 to ITEPA 2003.] [F159Section 116 of FA 2006. ]
[F158Paragraph 33 of Schedule 4 to ITEPA 2003.] [F159Regulations under section 116 of FA 2006. ]
[F158Paragraph 51 of Schedule 5 to ITEPA 2003.]F160. . .
F161. . . [F159Section 130 of FA 2006.]
[F162Regulations under section 70(3) of the Finance Act 2004.] [F163sections 240 and 241 of ITA 2007;]
F164. . . [F165sections 257GE and 257GF of ITA 2007;]
F164. . . [F166sections 257SE and 257SF of ITA 2007;]
F164. . .[F163section 271(1) of ITA 2007;]
F167. . .[F163regulations under Chapter 5 of Part 6 of ITA 2007;]
[F168section 401B of ITTOIA 2005.][F163section 373 of ITA 2007;]
[F168section 421A of ITTOIA 2005.][F163regulations under section 871(1) of ITA 2007;]
F167. . .[F163Chapter 15 of Part 15 of ITA 2007;]
[F169Regulations under Chapter 3 of Part 6 of ITTOIA 2005.][F163Chapter 16 of Part 15 of ITA 2007;]
[F170section 40(1) of the Finance Act 2005][F163regulations under section 969(1) of ITA 2007;]
[F171regulations under section 17(3) of the Finance (No. 2) Act 2005][F163regulations under section 971(1) of ITA 2007;]
[F172sections 242 and 243(1) and (2) of ITA 2007;][F163regulations under section 973(1) of ITA 2007.]
[F173sections 257GG and 257GH(1) and (2) of ITA 2007;] [F174Section 75(4) of CTA 2009.]
[F175sections 257SG and 257SH(1) and (2) of ITA 2007;] [F176paragraph 4 of Schedule 17 to FA 2009.]
F177. . . [F178section 260 of CTA 2010.]
[F179section 312A of ITA 2007;] [F178section 1046(1) to (4) of CTA 2010.]
[F172regulations under Chapter 5 of Part 6 of ITA 2007;] [F178section 1095 of CTA 2010.]
F180. . . [F178section 1096 of CTA 2010.]
F181. . . [F178section 1052(1) to (3) of CTA 2010.]
[F172section 748(1) and (2) of ITA 2007;] [F178section 1101(1), (2) and (4) of CTA 2010.]
[F172section 771 of ITA 2007;] [F182Section 228 of TIOPA 2010.]
F181. . . [F183Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011.]
F181. . .[F184regulations under section 61(5) of the Finance Act 2012]
[F172regulations under section 871(1) of ITA 2007;] [F185Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013.]
[F172regulations under section 969(1) of ITA 2007;] [F185Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014.]
[F172regulations under section 971(1) of ITA 2007;] [F186paragraph 17 or 18 of Schedule 4 to FA 2016;]
F187. . .
F188. . .
F188. . .
F189. . .
F188. . .
F188. . .
F190. . .
[F191Section 31(3) and (4) of CTA 2010.]
[F192Section 465(3) and (4) of CTA 2010.]
F193. . .
[F194section 832 of CTA 2010.]
F193. . .
[F194section 1052(4) and (5) of CTA 2010.]
F193. . .
[F194section 1101(5) and (6) of CTA 2010.]
[F195Section 1102(4) and (5) of CTA 2010.]
F196. . .
[F197Regulations under section 283, 284, 285, 295 or 297 of TIOPA 2010.]
[F198regulations under section 61(5) of the Finance Act 2012]

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]

[F199References 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)

F8Words in s. 98(4A)(b) inserted (with effect in accordance with s. 97(5)(6) of the amending Act) by Finance Act 2004 (c. 12), s. 105(2) (with s. 106)

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) 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(6) (with Sch. 2)

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)

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. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 16(3)

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 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))

F24Words 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)

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. 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)

F27Words 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)

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 (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(17)

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 (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)

F32Words 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)

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)(b), Sch. 8 Pt. 1 (with Sch. 7)

F34 Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987.

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

F36Words 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)

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 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))

F39Words 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)

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)(d), Sch. 8 Pt. 1 (with Sch. 7)

F41Words 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)

F43Word 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)

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)

F45Words 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)

F46Words 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)

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 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(a)

F49Words 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)

F50Words 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)

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(8)(b), Sch. 3 Pt. 1 (with Sch. 2)

F53Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(b)

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)

F55S. 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)

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.

F57Words 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)

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(9)(c), 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)(d), 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)(e), 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)(f), 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 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(a)

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(b)

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 inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 9 para. 12

F71Words 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)

F72Words 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)

F73Words 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)

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)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F76Words 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)

F77S. 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)

F78Words 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)

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 (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(a)

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 repealed (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(25)

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 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)

F85Words 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)

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 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)

F88Words 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)

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)(i), Sch. 3 Pt. 1 (with Sch. 2)

F91Words 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)).

F92Words 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)

F93Words in s. 98 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(a) (with s. 76(7)(8))

F94Words in s. 98 inserted (with effect in accordance with s. 65 of the amending Act) by Finance Act 2001 (c. 9), Sch. 17 para. 5

F95Words 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)

F96Words in s. 98 inserted (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 6

F97Words 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)

F98Words 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)

F101 Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

F103Words 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)

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)

F106 Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989.

F107Words 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 repealed (with effect in accordance with s. 97 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(10)

F113Words 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

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 inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 46(2)(3)

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 (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)

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 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)

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)

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)).

F124Words 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)

F126Words 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)

F128Words 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)

F130Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 93(4)

F132Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 129(3)

F133Words 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)

F134Words 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)

F136Words 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)

F137Words 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

F138Words 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

F140Words 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)

F142Words 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)

F143Words in s. 98 inserted (6.4.2015) by Finance Act 2014 (c. 26), s. 18(4)(5); S.I. 2015/931, art. 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 (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(3)

F146Words 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

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 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)

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 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(5)

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 (6.4.2006) by Finance Act 2004 (c. 12), ss. 258(1), 284(1) (with Sch. 36)

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 (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)

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)

F157Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(3)

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 added (19.7.2006) by Finance Act 2006 (c. 25), s. 140

F160Words 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)

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 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(4)

F163Words 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)

F165Words 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)

F166Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(3)

F167Words 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))

F168Words 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)

F169Words 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)

F170Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(2)

F171Words 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)

F172Words 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)

F173Words 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)

F174Words 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)

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 Sch. 17 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 17 para. 10

F178Words 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)

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

F182Words 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)

F183Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(2)

F184Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(c)

F185Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(3)

F186Words in s. 98 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 20

F189Words 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))

F190Words 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)

F193Words 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))

F194Words 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 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)

F197Words 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. 157(3) (with Sch. 9 paras. 1-9, 22)

F198Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(b)

F199Words 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).

C3S. 98 amended (27.7.1993) by 1993 c. 34, s. 187(8)

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))

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)