http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/IIIIncome and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 SCHEDULESSCHEDULE 27PART III CERTIFICATION PROCEDURE Application for certification<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15" id="schedule-27-paragraph-15"><Pnumber>15</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1" id="schedule-27-paragraph-15-1"><Pnumber>1</Pnumber><P2para><Text>The Board shall, in such manner as they think appropriate, certify an offshore fund as a distributing fund in respect of an account period if—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/a" id="schedule-27-paragraph-15-1-a"><Pnumber>a</Pnumber><P3para><Text>an application in respect of that period is made under this paragraph; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/b" id="schedule-27-paragraph-15-1-b"><Pnumber>b</Pnumber><P3para><Text>the application is accompanied by the accounts of the fund for, or for a period which includes, the account period to which the application relates; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/c" id="schedule-27-paragraph-15-1-c"><Pnumber>c</Pnumber><P3para><Text>there is furnished to the Board such information as they may reasonably require for the purpose of determining whether the fund should be so certified; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/d" id="schedule-27-paragraph-15-1-d"><Pnumber>d</Pnumber><P3para><Text>they are satisfied that nothing in section 760(2) or (3) prevents the fund being so certified.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/2" id="schedule-27-paragraph-15-2"><Pnumber>2</Pnumber><P2para><Text>An application under this paragraph shall be made to the Board by the fund or by a trustee or officer thereof on behalf of the fund and may be so made—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/2/a" id="schedule-27-paragraph-15-2-a"><Pnumber>a</Pnumber><P3para><Text>before the expiry of the period of six months beginning at the end of the account period to which the application relates; or</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/2/b" id="schedule-27-paragraph-15-2-b"><Pnumber>b</Pnumber><P3para><Text>at such later time as the Board may in any particular case allow.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/3" id="schedule-27-paragraph-15-3"><Pnumber>3</Pnumber><P2para><Text>In any case where, on an application under this paragraph, the Board determine that the offshore fund concerned should not be certified as a distributing fund in respect of the account period to which the application relates, they shall give notice of that fact to the fund.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/4" id="schedule-27-paragraph-15-4"><Pnumber>4</Pnumber><P2para><Text>If at any time it appears to the Board that the accounts accompanying an application under this paragraph in respect of any account period of an offshore fund or any information furnished to the Board in connection with such an application is or are not such as to make full and accurate disclosure of all facts and considerations relevant to the application, they shall give notice to the fund accordingly, specifying the period concerned.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/5" id="schedule-27-paragraph-15-5"><Pnumber>5</Pnumber><P2para><Text>Where a notice is given by the Board under sub-paragraph (4) above, any certification by them in respect of the account period in question shall be void.</Text></P2para></P2></P1para></P1></P1group></Pblock><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/crossheading/appeals" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/part/III/crossheading/appeals" NumberOfProvisions="1" RestrictExtent="E+W+S+N.I." RestrictEndDate="2009-12-01" Match="false" id="schedule-27-part-III-crossheading-appeals"><Title> Appeals<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16" id="schedule-27-paragraph-16"><Pnumber>16</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1" id="schedule-27-paragraph-16-1"><Pnumber>1</Pnumber><P2para><Text>An appeal <CommentaryRef Ref="c23829091"/>. . . —</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1/a" id="schedule-27-paragraph-16-1-a"><Pnumber>a</Pnumber><P3para><Text>against such a determination as is referred to in paragraph 15(3) above, or</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1/b" id="schedule-27-paragraph-16-1-b"><Pnumber>b</Pnumber><P3para><Text>against a notification under paragraph 15(4) above,</Text></P3para></P3><Text>may be made by the offshore fund or <CommentaryRef Ref="c23828671"/>. . . on behalf of the fund, and shall be so made by notice specifying the grounds of appeal and given to the Board within 90 days of the date of the notice under paragraph 15(3) or (4), as the case may be.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/2" id="schedule-27-paragraph-16-2"><Pnumber>2</Pnumber><P2para><Text>The jurisdiction of the <Substitution ChangeId="d29p918856" CommentaryRef="c23829111">tribunal</Substitution> on an appeal under this paragraph shall include jurisdiction to review any decision of the Board which is relevant to a ground of the appeal.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c23829271" Type="F"><Para><Text><CitationSubRef id="c15561" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27" SectionRef="schedule-27">Sch. 27</CitationSubRef> repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3001" id="c15562" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3001" Title="The Offshore Funds (Tax) Regulations 2009">The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)</Citation>, <CitationSubRef id="c15563" URI="http://www.legislation.gov.uk/id/uksi/2009/3001/regulation/1/1" CitationRef="c15562" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>, <CitationSubRef id="c15564" URI="http://www.legislation.gov.uk/id/uksi/2009/3001/regulation/13/2/3" CitationRef="c15562" SectionRef="regulation-13-2-3">13(2)(3)</CitationSubRef>, <CitationSubRef id="c15565" URI="http://www.legislation.gov.uk/id/uksi/2009/3001/schedule/2" Operative="true" CitationRef="c15562" SectionRef="schedule-2">Sch. 2</CitationSubRef> (with saving in <CitationSubRef id="c15566" URI="http://www.legislation.gov.uk/id/uksi/2009/3001/schedule/1/paragraph/3/4" CitationRef="c15562" SectionRef="schedule-1-paragraph-3-4">Sch. 1 para. 3(4)</CitationSubRef>) (subject, as saved, to modification by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="c15567" Year="2010" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>, <CitationSubRef id="c15568" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/381/1" CitationRef="c15567" SectionRef="section-381-1">s. 381(1)</CitationSubRef>, <CitationSubRef id="c15569" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/24" Operative="true" CitationRef="c15567" SectionRef="schedule-9-paragraph-24">Sch. 9 para. 24</CitationSubRef>)</Text></Para></Commentary><Commentary id="c23828671" Type="F"><Para><Text>Words in <CitationSubRef id="c60674" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1" SectionRef="schedule-27-paragraph-16-1">Sch. 27 para. 16(1)</CitationSubRef> repealed (with effect in accordance with s. 145(2) of the repealing Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c60675" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>, <CitationSubRef id="c60676" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/26/paragraph/14/8" CitationRef="c60675" SectionRef="schedule-26-paragraph-14-8">Sch. 26 para. 14(8)</CitationSubRef>, <CitationSubRef id="c60677" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/2/18" Operative="true" CitationRef="c60675" SectionRef="schedule-42-part-2-18">Sch. 42 Pt. 2(18)</CitationSubRef>, Note 1 (with Sch. 26 para. 17)</Text></Para></Commentary><Commentary id="c23829091" Type="F"><Para><Text>Words in <CitationSubRef id="c60678" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1" SectionRef="schedule-27-paragraph-16-1">Sch. 27 para. 16(1)</CitationSubRef> omitted (1.4.2009) by virtue of <Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c60679" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>, <CitationSubRef id="c60680" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" CitationRef="c60679" SectionRef="article-1-2">art. 1(2)</CitationSubRef>, <CitationSubRef id="c60681" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/161/2" Operative="true" CitationRef="c60679" SectionRef="schedule-1-paragraph-161-2">Sch. 1 para. 161(2)</CitationSubRef></Text></Para></Commentary><Commentary id="c23829111" Type="F"><Para><Text>Word in <CitationSubRef id="c60682" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/2" SectionRef="schedule-27-paragraph-16-2">Sch. 27 para. 16(2)</CitationSubRef> substituted (1.4.2009) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c60683" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>, <CitationSubRef id="c60684" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" CitationRef="c60683" SectionRef="article-1-2">art. 1(2)</CitationSubRef>, <CitationSubRef id="c60685" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/161/3" Operative="true" CitationRef="c60683" SectionRef="schedule-1-paragraph-161-3">Sch. 1 para. 161(3)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. The document tree is shown below.</span><br /></div><div class="pretty-print"><div class="folder" id="folder0"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Legislation<span class="html-attribute"> <span class="html-attribute-name">xmlns</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/legislation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:xsi</span>="<span class="html-attribute-value">http://www.w3.org/2001/XMLSchema-instance</span>"</span><span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1</span>"</span><span class="html-attribute"> <span 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class="html-attribute-name">xmlns:dc</span>="<span class="html-attribute-value">http://purl.org/dc/elements/1.1/</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:dct</span>="<span class="html-attribute-value">http://purl.org/dc/terms/</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:atom</span>="<span class="html-attribute-value">http://www.w3.org/2005/Atom</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:ukm</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/metadata</span>"</span>></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><dc:identifier></span><span>http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III</span><span class="html-tag"></dc:identifier></span></div><div class="line"><span class="html-tag"><dc:title></span><span>Income and Corporation Taxes Act 1988</span><span class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><dc:description></span><span>An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.</span><span class="html-tag"></dc:description></span></div><div class="line"><span class="html-tag"><dc:date></span><span>1988-02-09</span><span class="html-tag"></dc:date></span></div><div class="line"><span class="html-tag"><dc:type></span><span>text</span><span class="html-tag"></dc:type></span></div><div class="line"><span class="html-tag"><dc:format></span><span>text/xml</span><span class="html-tag"></dc:format></span></div><div class="line"><span class="html-tag"><dc:language></span><span>en</span><span class="html-tag"></dc:language></span></div><div class="line"><span class="html-tag"><dc:publisher></span><span>Statute Law Database</span><span class="html-tag"></dc:publisher></span></div><div class="line"><span class="html-tag"><dc:modified></span><span>2024-05-30</span><span class="html-tag"></dc:modified></span></div><div class="line"><span class="html-tag"><dc:contributor></span><span>Expert Participation</span><span class="html-tag"></dc:contributor></span></div><div class="line"><span class="html-tag"><dct:valid></span><span>2024-04-06</span><span class="html-tag"></dct:valid></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">self</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/data.xml</span>"</span><span class="html-attribute"> <span 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class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">HTML snippet</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">text/html</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/data.htm</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Website (XHTML) Default View</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span 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class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/data.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">PDF</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/akn+xhtml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/data.html</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">HTML5 snippet</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/tableOfContents</span>"</span><span class="html-attribute"> <span class="html-attribute-name">hreflang</span>="<span class="html-attribute-value">en</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/contents</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Table of Contents</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/enacted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">enacted</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/1991-02-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1991-02-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2004-07-22</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/2009-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2009-04-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/2009-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2009-12-01</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">up</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule 27</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prev</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/II</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Schedule 27 Part II</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prevInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Part I</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">next</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/IV</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Schedule 27 Part IV</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">nextInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/29/part/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Schedule 29 Part 1</span>"</span>/></span></div><span> </span><div class="folder" id="folder2"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:PrimaryMetadata></span></div><div class="opened"><div class="folder" id="folder3"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:DocumentClassification></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DocumentCategory<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">primary</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentStatus<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">revised</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:DocumentClassification></span></div></div><div class="line"><span class="html-tag"><ukm:Year<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1988</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Number<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:EnactmentDate<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">1988-02-09</span>"</span>/></span></div><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffects></span></div><div class="opened"><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2005</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-226ae3d3b9d67ad2586b63cb0803e4d6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">This amendment not applied to legislation.gov.uk. The amending provision (2005 c. 7, Sch. 4 para. 6) repealed retrospectively by 2005 c. 22, Sch. 6 para. 4(1)(6)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 109A(4B)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">1872</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2005/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-226ae3d3b9d67ad2586b63cb0803e4d6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 4 para. 6(3)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-04-21T15:01:57Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1988</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Income and Corporation Taxes Act 1988</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-109A-4B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/section/109A/4B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-109A</span>"</span>></span><span>s. 109A(4B)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2005</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/4</span>"</span>></span><span>Sch. 4 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-4-paragraph-6-3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/4/paragraph/6/3</span>"</span>></span><span>para. 6(3)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">with effect in accordance with</span>"</span><span class="html-attribute"> <span class="html-attribute-name">OtherQualification</span>="<span class="html-attribute-value">s. 80(3)(4)</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-3bf93f5f4f294390eed562b98f900c46</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-04-21T15:01:57Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-3bf93f5f4f294390eed562b98f900c46</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2004/25</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">25</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">Tax Acts: power to modify conferred</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">156</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">Act</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">S+A+M+E+A+S+A+F+F+E+C+T+E+D</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1988</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 18</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Income and Corporation Taxes Act 1988</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="line"><span class="html-tag"><ukm:AffectedProvisions></span><span>Act</span><span class="html-tag"></ukm:AffectedProvisions></span></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Horserace Betting and Olympic Lottery Act 2004</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-18</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2004/25/section/18</span>"</span>></span><span>s. 18</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-40</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2004/25/section/40</span>"</span>></span><span>s. 40</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">Sch. 19AB para. 5(5)(a)(b)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-0e06b525e81058cef6b010bdeff22d29</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2001</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">12550</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-04-21T15:01:57Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">words substituted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">art. 52(2)(n)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2001/3629</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1988</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-0e06b525e81058cef6b010bdeff22d29</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">3629</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">This amendment not applied to legislation.gov.uk. The words to be substituted do not occur in Sch. 19AB para. 5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Income and Corporation Taxes Act 1988</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-19AB</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/19AB</span>"</span>></span><span>Sch. 19AB </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-19AB-paragraph-5-5-a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/19AB/paragraph/5/5/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">schedule-19AB-paragraph-5</span>"</span>></span><span>para. 5(5)(a)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-19AB-paragraph-5-5-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/19AB/paragraph/5/5/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">schedule-19AB-paragraph-5</span>"</span>></span><span>(b)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">article-52-2-n</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2001/3629/article/52/2/n</span>"</span>></span><span>art. 52(2)(n)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">article-1-2-a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2001/3629/article/1/2/a</span>"</span>></span><span>art. 1(2)(a)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2001-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">with effect in accordance with</span>"</span><span class="html-attribute"> <span class="html-attribute-name">OtherQualification</span>="<span class="html-attribute-value">art. 1(2)(a)</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2010</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">reg. 16 Sch. 2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">applied (with modifications)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1988</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-b9054a3d085379b318defb2d493dc991</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">264</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">This amendment not applied to legislation.gov.uk. S.I. 2010/875 was revoked (27.8.2010) by SI 2010/1906, reg. 2 without having come into force</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2010/875</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">875</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-04-21T15:01:57Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">Act</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-b9054a3d085379b318defb2d493dc991</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Income and Corporation Taxes Act 1988</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="line"><span class="html-tag"><ukm:AffectedProvisions></span><span>Act</span><span class="html-tag"></ukm:AffectedProvisions></span></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">regulation-16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2010/875/regulation/16</span>"</span>></span><span>reg. 16</span><span class="html-tag"></ukm:Section></span></div><span> </span><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2010/875/schedule/2</span>"</span>></span><span>Sch. 2</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">regulation-1-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2010/875/regulation/1/2</span>"</span>></span><span>reg. 1(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffects></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:PrimaryMetadata></span></div></div><span> </span><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/pdfs/ukpga_19880001_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2015-08-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Size</span>="<span class="html-attribute-value">23256248</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">2544</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1579</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">965</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">37</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Primary></span></div><div class="opened"><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedules<span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2007-12-27</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> SCHEDULES</span><span class="html-tag"></Title></span></div><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedule<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2009-12-01</span>"</span>></span></div><div class="opened"><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c23829271</span>"</span>/></span></div><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c23829271</span>"</span>/></span></div><span>SCHEDULE 27</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ScheduleBody></span></div><div class="opened"><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/part/III</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2009-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-part-III</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>PART III</span><span class="html-tag"></Number></span></div><div class="line"><span class="html-tag"><Title></span><span> CERTIFICATION PROCEDURE</span><span class="html-tag"></Title></span></div><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/crossheading/application-for-certification</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/part/III/crossheading/application-for-certification</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2009-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-part-III-crossheading-application-for-certification</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Application for certification</span><span class="html-tag"></Title></span></div><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2009-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder32"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>15</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder33"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder34"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder35"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The Board shall, in such manner as they think appropriate, certify an offshore fund as a distributing fund in respect of an account period if—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder36"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-1-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder37"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>an application in respect of that period is made under this paragraph; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder38"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-1-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder39"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the application is accompanied by the accounts of the fund for, or for a period which includes, the account period to which the application relates; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder40"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-1-c</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>c</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder41"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>there is furnished to the Board such information as they may reasonably require for the purpose of determining whether the fund should be so certified; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder42"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/1/d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/1/d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-1-d</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>d</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder43"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>they are satisfied that nothing in section 760(2) or (3) prevents the fund being so certified.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder44"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder45"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>An application under this paragraph shall be made to the Board by the fund or by a trustee or officer thereof on behalf of the fund and may be so made—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder46"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/2/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/2/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-2-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder47"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>before the expiry of the period of six months beginning at the end of the account period to which the application relates; or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder48"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-2-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder49"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>at such later time as the Board may in any particular case allow.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder50"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder51"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In any case where, on an application under this paragraph, the Board determine that the offshore fund concerned should not be certified as a distributing fund in respect of the account period to which the application relates, they shall give notice of that fact to the fund.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder52"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder53"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>If at any time it appears to the Board that the accounts accompanying an application under this paragraph in respect of any account period of an offshore fund or any information furnished to the Board in connection with such an application is or are not such as to make full and accurate disclosure of all facts and considerations relevant to the application, they shall give notice to the fund accordingly, specifying the period concerned.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder54"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/15/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/15/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-15-5</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>5</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder55"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Where a notice is given by the Board under sub-paragraph (4) above, any certification by them in respect of the account period in question shall be void.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder56"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/part/III/crossheading/appeals</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/part/III/crossheading/appeals</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2009-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-part-III-crossheading-appeals</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Appeals</span><span class="html-tag"></Title></span></div><div class="folder" id="folder57"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2009-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2009-12-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder58"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-16</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>16</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder59"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder60"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-16-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder61"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder62"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>An appeal </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c23829091</span>"</span>/></span></div><span>. . . —</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder63"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-16-1-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder64"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>against such a determination as is referred to in paragraph 15(3) above, or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder65"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-16-1-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder66"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>against a notification under paragraph 15(4) above,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder67"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>may be made by the offshore fund or </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c23828671</span>"</span>/></span></div><span>. . . on behalf of the fund, and shall be so made by notice specifying the grounds of appeal and given to the Board within 90 days of the date of the notice under paragraph 15(3) or (4), as the case may be.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder68"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-27-paragraph-16-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder69"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder70"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>The jurisdiction of the </span><div class="line"><span class="html-tag"><Substitution<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p918856</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c23829111</span>"</span>></span><span>tribunal</span><span class="html-tag"></Substitution></span></div><span> on an appeal under this paragraph shall include jurisdiction to review any decision of the Board which is relevant to a ground of the appeal.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ScheduleBody></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedule></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedules></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Primary></span></div></div><div class="folder" id="folder71"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder72"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c23829271</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder73"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder74"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15561</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-27</span>"</span>></span><span>Sch. 27</span><span class="html-tag"></CitationSubRef></span></div><span> repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/3001</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15562</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2009</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">3001</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">The Offshore Funds (Tax) Regulations 2009</span>"</span>></span><span>The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15563</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/3001/regulation/1/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c15562</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">regulation-1-1</span>"</span>></span><span>regs. 1(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15564</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/3001/regulation/13/2/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c15562</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">regulation-13-2-3</span>"</span>></span><span>13(2)(3)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15565</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/3001/schedule/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c15562</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2</span>"</span>></span><span>Sch. 2</span><span class="html-tag"></CitationSubRef></span></div><span> (with saving in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15566</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/3001/schedule/1/paragraph/3/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c15562</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-3-4</span>"</span>></span><span>Sch. 1 para. 3(4)</span><span class="html-tag"></CitationSubRef></span></div><span>) (subject, as saved, to modification by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2010/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15567</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2010</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Taxation (International and Other Provisions) Act 2010</span>"</span>></span><span>Taxation (International and Other Provisions) Act 2010 (c. 8)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15568</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2010/8/section/381/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c15567</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-381-1</span>"</span>></span><span>s. 381(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c15569</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c15567</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-9-paragraph-24</span>"</span>></span><span>Sch. 9 para. 24</span><span class="html-tag"></CitationSubRef></span></div><span>)</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder75"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c23828671</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder76"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder77"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60674</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-27-paragraph-16-1</span>"</span>></span><span>Sch. 27 para. 16(1)</span><span class="html-tag"></CitationSubRef></span></div><span> repealed (with effect in accordance with s. 145(2) of the repealing Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2004/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60675</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2004</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 2004</span>"</span>></span><span>Finance Act 2004 (c. 12)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60676</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/26/paragraph/14/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c60675</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-26-paragraph-14-8</span>"</span>></span><span>Sch. 26 para. 14(8)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60677</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/2/18</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c60675</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-42-part-2-18</span>"</span>></span><span>Sch. 42 Pt. 2(18)</span><span class="html-tag"></CitationSubRef></span></div><span>, Note 1 (with Sch. 26 para. 17)</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder78"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c23829091</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder79"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder80"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60678</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-27-paragraph-16-1</span>"</span>></span><span>Sch. 27 para. 16(1)</span><span class="html-tag"></CitationSubRef></span></div><span> omitted (1.4.2009) by virtue of </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/56</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60679</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2009</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">56</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</span>"</span>></span><span>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60680</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c60679</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-1-2</span>"</span>></span><span>art. 1(2)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60681</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/161/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c60679</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-161-2</span>"</span>></span><span>Sch. 1 para. 161(2)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder81"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c23829111</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder82"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder83"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Word in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60682</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-27-paragraph-16-2</span>"</span>></span><span>Sch. 27 para. 16(2)</span><span class="html-tag"></CitationSubRef></span></div><span> substituted (1.4.2009) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/56</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60683</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2009</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">56</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</span>"</span>></span><span>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60684</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c60683</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-1-2</span>"</span>></span><span>art. 1(2)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c60685</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/161/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c60683</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-161-3</span>"</span>></span><span>Sch. 1 para. 161(3)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>