his income shall be computed without any deduction being made on account of the payment, and

the payment shall not F110, for the purposes of corporation tax, form part of the income of F111any company to whom it is made or of any F112other company.

a payment of interest;

F107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a payment made for bona fide commercial reasons in connection with the individual’s trade, profession or vocation; and

a payment to which section 125(1) applies.

arises in the United Kingdom, and

is exempt from any charge under Part 5 of ITTOIA 2005 (miscellaneous income) as a result of section 727 of that Act.

the deceased would have been liable to make the payment if he had not died, and

this section would have applied to the payment if he had made it.

is made under an order made by a court F116in a member State, or under a written agreement the F117law applicable to which is the law of F116a member State or of a part of a member State,

is not a payment in respect of which relief from tax is available to the person making the payment under any provision of the Income Tax Acts other than this section.

in a case falling within subsection (1)(b)(i) above, either of the parties to the marriage or civil partnership was born before 6th April 1935, or

in a case falling within subsection (1)(b)(ii) above, either the person by whom the payment is made, or the person to whom it is made, was born before that date.

the amount equal to F12710 per cent. of the relevant amount; and

the amount which reduces his liability to nil;

any income tax reduction under Chapter I of Part VII;

any relief by way of a reduction of liability to tax which is given in accordance with any arrangements having effect by virtue of section 788 or by way of a credit under section 790(1); or

any tax at the basic rate on so much of that person’s income as is income the income tax on which he is entitled to charge against any other person or to deduct, retain or satisfy out of any payment.

any periodical payment is made under a maintenance assessment by F144any person,

F145another person is, for the purposes of the Child Support Act 1991 or (as the case may be) the Child Support (Northern Ireland) Order 1991, a parent of the child or children with respect to whom the assessment has effect,

the assessment was not made under section 7 of the Child Support Act 1991 (right of child in Scotland to apply for maintenance assessment), and

any of the conditions mentioned in subsection (10) below is satisfied,

the payment is made to the Secretary of State in accordance with regulations made under section 29 of the Child Support Act 1991, by virtue of subsection (3)(a)(ii) of that section;

the payment is made to the Department of Health and Social Services for Northern Ireland in accordance with regulations made under Article 29 of the Child Support (Northern Ireland) Order 1991, by virtue of paragraph (3)(a)(ii) of that Article;

the payment is retained by the Secretary of State in accordance with regulations made under section 41 of that Act;

the payment is retained by the Department of Health and Social Services for Northern Ireland in accordance with regulations made under Article 38 of that Order.

by F147any person , and

the whole of the profits or gains shall be assessed and charged with income tax on the person liable to the annuity or other annual payment, without distinguishing the annuity or other annual payment; and

the person liable to make the payment, whether out of the profits or gains charged with income tax or out of any annual payment liable to deduction, or from which a deduction has been made, shall be entitled on making the payment to deduct and retain out of it a sum representing the amount of income tax thereon; and

the person to whom the payment is made shall allow the deduction on receipt of the residue of the payment, and the person making the deduction shall be acquitted and discharged of so much money as is represented by the deduction, as if that sum had been actually paid; and

the deduction shall be treated as income tax paid by the person to whom the payment is made.

which is charged with tax under Case III of Schedule D,

which is charged with tax under Part 9 of ITEPA 2003 (pension income) because section 605 of that Act applies to it (retirement annuity contracts: annuities), or

which arises from a source in the United Kingdom and is charged with tax under Part 9 of ITEPA 2003 because section 609, 610 or 611 of that Act applies to it (certain employment-related annuities).

any royalty or other sum paid in respect of the user of a patent; F151. . .

F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

income on which income tax is treated as paid under section 399(2) or 400(2) of ITTOIA 2005 (distributions from UK resident companies etc. on which there is no tax credit),

income on which an individual is liable to income tax as a result of section 413(2) of that Act or trustees are so liable as a result of section 413(3) of that Act (stock dividend income),

income on which any person is liable to income tax under Chapter 6 of Part 4 of that Act (release of loan to participator in close company),

income on which an individual is liable to income tax as a result of section 465 of that Act or trustees are so liable as a result of section 467 of that Act (gains from contracts for life insurance etc.), being income to which section 530 of that Act applies (income tax treated as paid etc.), and

income which is included in the aggregate income of an estate as a result of section 664(2)(c), (d) or (e) of that Act (income arising to personal representatives and corresponding to income within paragraph (b), (c) or (d)).

any annuity or other annual payment F188to which this paragraph applies; or

any royalty or other sum paid in respect of the user of a patent;F177. . .

F177. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

which is charged with tax under Case III of Schedule D,

which is charged with tax under Part 9 of ITEPA 2003 (pension income) because section 605 of that Act applies to it, or

which arises from a source in the United Kingdom and is charged with tax under Part 9 of ITEPA 2003 because section 609, 610 or 611 of that Act applies to it.

otherwise than in a fiduciary or representative capacity, by a company F158 (other than a building society) or local authority; or

by or on behalf of a partnership of which a company is a member; or

by any person to another person whose usual place of abode is outside the United Kingdom;

to interest chargeable to income tax as relevant foreign income; or

to interest payable in the United Kingdom on an advance from a bank carrying on a bona fide banking business F171on an advance from a bank, if at the time when the interest is paid the person beneficially entitled to the interest is within the charge to corporation tax as respects the interest; or

to interest paid by F172a bank in the ordinary course of its business; or

to interest paid on deposits with the National Savings Bank; or

to any F181payment of interest on a quoted Eurobond; or

to any payment to which section 369or 479(1) F159 applies; F160or

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

to any payment in respect of which a liability to deduct income tax is imposed by section 480A(1); or

to any payment in respect of which a liability to deduct income tax would be imposed by section 480A(1) if conditions prescribed by regulations under section 480B were not fulfilled; F162 or

to any payment in respect of which a liability to deduct income tax would, but for section 481(5)(k), be imposed by section 480A(1);F186 or

in the case of a person who is authorised for the purposes of the Financial Services and Markets Act 2000 and whose business consists wholly or mainly of dealing in financial instruments as principal, to interest paid by that person in the ordinary course of his business;F192 or

to interest paid by a recognised clearing house or recognised investment exchange carrying on business as provider of a central counterparty clearing service, in the ordinary course of that business, on margin or other collateral deposited with it by users of the service; or

to interest treated by virtue of section 730A(2)(a) or (b) (repos) as paid by a recognised clearing house or recognised investment exchange in respect of contracts made by it as provider of a central counterparty clearing service.

any dividend or interest is paid in respect of a security issued by a building society other than a qualifying certificate of deposit F166and other than a qualifying deposit right, and

the security was F176listed, or capable of being F176listed, on a recognised stock exchange at the time the dividend or interest became payable,

any money,

any shares or securities,

an option, future or contract for differences if, but only if, its underlying subject-matter is (or is primarily) a financial instrument, or financial instruments, and

an instrument the underlying subject-matter of which is (or is primarily) creditworthiness.

a person who is a non-UK resident is chargeable to tax under section 587 of ITTOIA 2005 on profits from the sale of the whole or part of any patent rights, and

the net proceeds of the sale consist wholly or partly of a capital sum.

an annual sum to which paragraph (a) of that subsection applies, and

payable otherwise than out of profits or gains charged to income tax.

under section 777(9) (directions applying section 349(1) to certain payments to non-residents), or

by paragraph 4(2) of Schedule 23A (manufactured overseas dividends to be treated as annual payments within section 349).

a payment by a partnership is treated as made by a company if any member of the partnership is a company F211, and

a payment by a partnership is treated as made by a local authority if any member of the partnership is a local authority.

a company resident in the United Kingdom, F213. . .

F213. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the person beneficially entitled to the income in respect of which the payment is made is a company not resident in the United Kingdom (“the non-resident company”),

the non-resident company carries on a trade in the United Kingdom through a F216permanent establishment, and

the payment falls to be brought into account in computing the chargeable profits (within the meaning given by section 11(2)) of the non-resident company.

a local authority;

a health service body within the meaning of section 519A(2);

a public office or department of the Crown to which section 829(1) applies;

a charity (within the meaning of section 506(1));

a body for the time being mentioned in section 507(1) (bodies that are allowed the same exemption from tax as charities the whole income of which is applied to charitable purposes);

an Association of a description specified in section 508 (scientific research organisations);

F218. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F218. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the administrator (within the meaning of section 611AA) of a scheme entitled to exemption under section 592(2) or 608(2)(a) (exempt approved schemes and former approved superannuation funds);

the trustees of a scheme entitled to exemption under section 613(4) (Parliamentary pension funds);

the persons entitled to receive the income of a fund entitled to exemption under section 614(3) (certain colonial, etc pension funds);

the trustees or other persons having the management of a fund entitled to exemption under section 620(6) (retirement annuity trust schemes); or

a person holding investments or deposits for the purposes of a scheme entitled to exemption under section 643(2) (approved personal pension schemes).

the person to whom the payment is made is, or is the nominee of, the plan manager of a plan F219of a kind to which regulations under Chapter 3 of Part 6 of ITTOIA 2005 (income from individual investment plans) apply,

F220. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the plan manager receives the payment in respect of investments under the plan.

a person or body mentioned in subsection (3) above, or

a person or body mentioned in subsection (7) below.

a company resident in the United Kingdom;

the European Investment Fund.

subsection (3) above;

subsection (7) above;

is made by the company F222or authority after the giving of the direction, and

is specified in the direction or is of a description so specified.

a payment is made by a company F225or local authority without an amount representing the income tax on the payment being deducted from the payment,

at the time the payment is made, the company F226or authority reasonably believes that one of the conditions specified in section 349B is satisfied,

if the company F226or authority did not so believe, tax would be deductible from the payment under section 349, and

F227none of the conditions specified in section 349B is satisfied at the time the payment is made,

a company makes a payment of a royalty to which section 349(1) applies, and

the company reasonably believes that, at the time the payment is made, the payee is entitled to relief in respect of the payment under any arrangements under section 788 (double taxation relief),

the reference in sub-paragraph (1) to a tax-related penalty were a reference to an amount not exceeding £3000, and

sub-paragraphs (2) and (3) were omitted.

are to account for and pay income tax in respect of payments from which tax is deductible under section 349, and

are to be repaid income tax in respect of payments received by them;

make different provision for different descriptions of companies and for different circumstances and may authorise the Board, where in their opinion there are special circumstances justifying it, to make special arrangements as respects income tax for which a company is liable to account or the repayment of income tax borne by a company;

include such transitional and other supplemental provisions as appear to the Board to be expedient or necessary.

make provision as to the time and manner in which persons who under section 349(3C) deduct sums representing income tax out of payments of UK public revenue dividends are to account for and pay those sums; and

otherwise modify the provisions of sections 349 and 350 in their application to such dividends;

make different provision for different descriptions of UK public revenue dividend and for different circumstances;

include such transitional and other supplementary provisions as appear to the Board to be necessary or expedient.

is eligible for that relief by virtue of section F233. . . 365,F229. . .

F229. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

is eligible for that relief otherwise than by virtue of section F233. . . 365, F230. . .

F230. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the proportions of the total amount borrowed which were applied for different purposes; F11. . .

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the amount equal to the applicable percentage of that amount of interest; and

the amount which reduces his liability to nil.

any income tax reduction under Chapter I of Part VII or section 347B;

any relief by way of a reduction of liability to tax which is given in accordance with any arrangements having effect by virtue of section 788 or by way of a credit under section 790(1); or

any tax at the basic rate on so much of that person’s income as is income the income tax on which he is entitled to charge against any other person or to deduct, retain or satisfy out of any payment.

interest on a debt incurred by overdrawing an account or by debiting the account of any person as the holder of a credit card or under similar arrangements; or

where interest is paid at a rate in excess of a reasonable commercial rate, so much of the interest as represents the excess.

is under F241Part 2 of the Capital Allowances Act entitled to a capital allowance or liable to a balancing charge, (or would be so entitled or liable but for some contribution made by the employer), for any year of assessment in respect of F242plant or machinery belonging to him and in use for the purposes of the office or employment; and

pays interest in that year on a loan to defray money applied as capital expenditure on the provision of that F243plant or machinery;

in acquiring any part of the ordinary share capital of a close company F244complying with section 13A(2); or

in lending money to such a close company which is used wholly and exclusively for the purposes of the business of the company or of any associated company of it which is a close company satisfying any of those conditions; or

in paying off another loan interest on which would have been eligible for relief under section 353 had the loan not been paid off (on the assumption, if the loan was free of interest, that it carried interest);

that, when the interest is paid, the company continues to F244comply with section 13A(2) and the individual has a material interest in the company; and

that he shows that in the period from the application of the proceeds of the loan to the payment of the interest he has not recovered any capital from the company, apart from any amount taken into account under section 363(1); and

that, if the company exists wholly or mainly for the purpose of holding investments or other property, no property held by the company is used as a residence by the individual;

that, when the interest is paid, the company continues to F245comply with section 13A(2) and the individual holds any part of the ordinary share capital of the company; and

that in the period from the application of the proceeds of the loan to the payment of the interest the individual has worked for the greater part of his time in the actual management or conduct of the company or of an associated company of the company; and

that he shows in the period from the application of the proceeds of the loan to the payment of the interest he has not recovered any capital from the company, apart from any amount taken into account under section 363(1).

is the beneficial owner of, or able, directly or through the medium of other companies, or by any other indirect means to control, more than 5 per cent. of the ordinary share capital of the company, or

possesses, or is entitled to acquire, such rights as would, in the event of the winding-up of the company or in any other circumstances, give an entitlement to receive more than 5 per cent. of the assets which would then be available for distribution among the participators.

any relative or partner of the individual;

the trustee or trustees of a settlement in relation to which the individual is, or any relative of his (living or dead) is or was, a settlor (“settlement” and “settlor” having the same meaning as in F252Chapter 5 of Part 5 of ITTOIA 2005 (see section 620 of that Act)); and

where the individual is interested in any shares or obligations of the company which are subject to any trust, or are part of the estate of a deceased person, the trustee or trustees of the settlement concerned or, as the case may be, the personal representative of the deceased.

the interest of the trustees of an approved profit sharing scheme (within the meaning of section 187) in any shares which are held by them in accordance with the scheme and have not yet been appropriated to an individual; and

any rights exercisable by those trustees by virtue of that interest.

the individual, either on his own or with any one or more of his associates, or

any associate of his, with or without other such associates,

if the trust relates exclusively to an exempt approved scheme as defined in section 592; or

if the trust is exclusively for the benefit of the employees, or the employees and directors, of the company or their dependants (and not wholly or mainly for the benefit of directors or their relatives), and the individual in question is not (and could not as a result of the operation of the trust become), either on his own or with his relatives, the beneficial owner of more than 5 per cent. of the ordinary share capital of the company;

in acquiring a share or shares in a body which is a co-operative as defined by section 363(5); or

in lending money to any such body which is used wholly and exclusively for the purposes of the business of that body or of a subsidiary of that body; or

in paying off another loan interest on which would have been eligible for relief under section 353 had the loan not been paid off (on the assumption, if it was free of interest, that it carried interest);

that the loan was made after 10th March 1981;

that, when the interest is paid, the body continues to be a co-operative; and

that in the period from the application of the proceeds of the loan to the payment of the interest the individual has worked for the greater part of his time as an employee of the body or of a subsidiary of the body; and

that he shows that in that period he has not recovered any capital from the body apart from any taken into account under section 363(1).

in acquiring any part of the ordinary share capital of an employee-controlled company; or

in paying off another loan, interest on which would have been eligible for relief under section 353 had the loan not been paid off (on the assumption, if it was free of interest, that it carried interest);

the shares are acquired before, or not later than 12 months after, the date on which the company first becomes an employee-controlled company;

the individual shows that in the period from the application of the proceeds of the loan to the payment of the interest he has not recovered any capital from the company, apart from any amount taken into account under section 363(1).

of the issued ordinary share capital of the company, and

of the voting power in the company,

in purchasing a share in a partnership; or

in contributing money to a partnership by way of capital or premium, or in advancing money to a partnership, where the money contributed or advanced is used wholly for the purposes of the trade, profession or vocation carried on by the partnership; or

in paying off another loan interest on which would have been eligible for relief under that section had the loan not been paid off (on the assumption, if the loan was free of interest, that it carried interest);

that he shows that in that period he has not recovered any capital from the partnership, apart from any amount taken into account under section 363(1).

he receives consideration of that amount or value for the sale, exchange or assignment of any part of the ordinary share capital of the company or of his share or shares in the co-operative or of his interest in the partnership, or of any consideration of that amount or value by way of repayment of any part of that ordinary share capital or of his share or shares in the co-operative; or

the close company, co-operative, employee-controlled company or partnership repays that amount of a loan or advance from him or the partnership returns that amount of capital to him; or

he receives consideration of that amount or value for assigning any debt due to him from the close company, co-operative, employee-controlled company or partnership;

references to the application of the proceeds of the loan were references to the application of the proceeds of the original loan; and

any restriction under subsection (1) above which applies to any loan which has been replaced shall apply to the loan which replaces it.

in paying, before the grant of representation or confirmation, capital transfer tax or inheritance tax payable on the delivery of the personal representatives’ account and attributable to the value of personal property to which the deceased was beneficially entitled immediately before his death and which vests in the personal representatives or would vest in them if the property were situated in the United Kingdom; or

in paying off another loan interest on which would have been eligible for that relief by virtue of this section if the loan had not been paid off (on the assumption, if the loan was free of interest, that it carried interest);

references to capital transfer tax or inheritance tax include any interest payable on that tax; and

references to interest in respect of a period ending within a given time apply whether or not interest continues to run after that time.

that the loan was made before 9th March 1999;

that the loan was made as part of a scheme under which not less than nine-tenths of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (“the annuitants”) who include the person to whom the loan was made;

that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65 years;

that the loan was secured on land in the United Kingdom or the Republic of Ireland and the person to whom it was made or one of the annuitants owns an estate or interest in that land; and

that, if the loan was made after 26th March 1974, the person to whom it was made or each of the annuitants F34used the land on which it was secured as his only or main residence immediately before 9th March 1999 .

a loan made on or after 9th March 1999 was made in pursuance of an offer made by the lender before that date, and

the offer was either in writing or evidenced by a note or memorandum made by the lender before that date,

the new loan was made on or after the day on which the Finance Act 1999 was passed;

the new loan was made as part of a scheme (“the scheme”) under which the whole or any part of the proceeds of the loan was used to defray money applied in paying off another loan (“the old loan”); and

the conditions in subsection (1) above were, or were treated by virtue of this subsection as, satisfied with respect to the old loan.

the person to whom the loan was made, or any of the annuitants, ceased to use the land as his only or main residence at a time falling within the period of twelve months ending with 8th March 1999, and

the intention at that time of the person to whom the loan was made, or each of the annuitants owning an estate or interest in the land, was to take steps, before the end of the period of twelve months after the day on which the land ceased to be so used, with a view to the disposal of his estate or interest.

the date when the debt was incurred;

the amount of the debt when incurred;

the interest paid in the year of assessment for which the claim is made (or, in the case of relief by virtue of section F255. . . 364(2), the year of assessment for which the claim would be made but for an insufficiency of income); and

the name and address of the debtor.

in connection with the application of money, and

on the occasion of, or within what is in the circumstances a reasonable time from, the application of the money;

purchase and resale arrangements involved the making of a loan, and

alternative finance return were interest.

that the company is not resident in the United Kingdom; and

that the interest cannot be taken into account in computing corporation tax chargeable on the company.

in respect of the payment of that interest; or

in respect of interest on the same debt or liability which is paid in any year of assessment for which that computation is relevant.

the person to whom the payment is made shall allow the deduction on receipt of the residue;

the borrower shall be acquitted and discharged of so much money as is represented by the deduction as if the sum had been actually paid; and

the sum deducted shall be treated as income tax paid by the person to whom the payment is made.

payments of relevant loan interest to which this section applies, and

payments which would be such payments but for section 373(5),

section 29(1)(c) (excessive relief) as it has effect apart from section 29(2) to (10) of that Act;

section 30 (tax repaid in error etc.) F50apart from subsection (1B) ,

F51section 86 (interest), and

section 95 (incorrect return or accounts),

is 1st January in the relevant year of assessment in a case where the person falling within subsection (6) above has made a relevant interim claim; and

it is interest falling within section F57. . . 365; and

apart F58(where applicable) from section F57. . . 365(3), the whole of the interest F59would be eligible for relief under section 353;F60. . .

F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the loan is made on or after 6th April 1987; or

the qualifying lender to whom the interest is payable has given notice to the Board in accordance with regulations that he is prepared to have limited loans of a description which includes that limited loan brought within the tax deduction scheme.

each of the persons to whom the loan was made is a qualifying borrower; and

in relation to each of them considered separately, the whole of that interest is relevant loan interest, in accordance with F70section 370 and this section.

the Board have given notice to the lender and the borrower that the interest may be paid under deduction of tax; or

F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in the case of a notice under subsection (1)(a) above, the date the notice is given, and

in the case of a notice under subsection (1)(b) above, a date specified in the notice as being the relevant date (which may be earlier than the date so specified as the date from which the interest may be paid under deduction of tax).

as respects which either of the conditions mentioned in paragraphs (a) and (b) of section 374(1) is fulfilled, and

from which a deduction was made as mentioned in section 369(1),

the interest on a loan ceases to be relevant loan interest; or

a person making payments of relevant loan interest ceases to be a qualifying borrower;

which is due after the time referred to in subsection (1) above and before the date on which notice is given under that subsection, and

as respects which any of the conditions mentioned in section 374(1) is fulfilled, and

from which a deduction was made as mentioned in section 369(1),

section 369 applies to any relevant loan interest by virtue of a notice under section 374(1)(b), and

the relevant date specified in the notice is earlier than the date from which the interest begins to be paid under deduction of tax, and

a payment of that interest was made on or after the relevant date but not under deduction of tax,

provide for an officer of the Board to make such assessments as may in his judgment be required for recovering that amount from that person; and

make provision corresponding to that made by subsection (4A) above and subsections (4) and (5) of section 374A.

a building society;

a local authority;

the Bank of England;

F85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance;

any company to which property and rights belonging to a trustee savings bank were transferred by section 3 of the M23Trustee Savings Bank Act 1985;

F87. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a development corporation within the meaning of the M24New Towns Act 1981 or the M25New Towns (Scotland) Act 1968;

the Commission for the New Towns;

the Housing Corporation;

the Secretary of State if the loan is made by him under section 79 of the M26Housing Associations Act 1985;

the Northern Ireland Housing Executive;

the Scottish Special Housing Association;

F89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the Church of England Pensions Board;

any body which is for the time being registered under section 376A.

any other body whose activities and objects appear to the Board to qualify it for registration.

where it is general, by providing for it to be in relation to a specified description of loan, or

where it is in relation to a specified description of loan, by removing or varying the reference to that description of loan,

for the purposes of any provision of sections 369 to F98376A which relates to any matter or thing to be specified by or done in accordance with regulations;

for the application of those sections in relation to loan interest paid by personal representatives and trustees;

with respect to the furnishing of information by borrowers or lenders, including, in the case of lenders, the inspection of books, documents and other records on behalf of the Board;

for, and with respect to, appeals to the General Commissioners or the Special Commissioners against the refusal of the Board to issue a notice under section 374(1)(b) or the issue of a notice under section 375(6) or (7); and

generally for giving effect to sections 369 to F98376A.