the words “or, where it is land, of a body mentioned in section24A” shall be inserted at the end of paragraph (b), and

after “24(3) and (4),” there shall be inserted “24A(3),”.

the heading “Policy of Life Insurance” in Schedule 1 tothe M4Stamp Act 1891, or

paragraph (3) of the heading “Bond, Covenant, or Instrument of any kindwhatsoever” in that Schedule (superannuation annuities).

circumstances would (apart from the regulations) give rise to a charge to stamp duty under F3Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale) and to a charge to stamp duty reserve tax,

the circumstances involve a stock exchange nominee, and

the circumstances are such as are prescribed,

“prescribed” means prescribed by the regulations, and

“stock exchange nominee” means a person designated for the purposes of section 127 of the Finance Act 1976M50 as a nominee of The Stock Exchange by an order made by the Secretary of State under subsection (5) of that section.

circumstances would (apart from the regulations) give rise to two charges to stamp duty reserve tax,

the circumstances involve a stock exchange nominee, and

the circumstances are such as are prescribed,

circumstances would (apart from the regulations) give rise to a charge to stamp duty reserve tax and a charge to stamp duty,

the circumstances involve a stock exchange nominee, and

the circumstances are such as are prescribed,

“prescribed” means prescribed by the regulations, and

“stock exchange nominee” means a person designated for the purposes of section 127 of the Finance Act 1976M51 as a nominee of The Stock Exchange by an order made by the Secretary of State under subsection (5) of that section.

section 15A of the Stamp Act 1891;

section 8(9) of the M7Finance Act 1894,

section 18 of the M8Finance Act 1896,

section 61(5) of the M9Finance (1909-10) Act 1910,

section 17(3) of the M10Law of Property Act 1925,

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

F6sections 59C, 86, 86A, 87, 87A, F788, 103A of the M11Taxes Management Act 1970,

paragraph 3 of Schedule 16A to the M12Finance Act 1973,

[ F9 paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992],

section 71(8A) of the M13 Social Security Administration Act 1992, and section 69(8A) of the M14 Social Security Administration (Northern Ireland) Act 1992, as they have effect in any case where the overpayment was made in respect of working families’ tax credit or disabled person’s tax credit;

paragraphs 15 and 16 of Schedule 2, and paragraph 8 of Schedule 5, to the M15Oil Taxation Act 1975,

section 283 of the M16Taxation of Chargeable Gains Act 1992;]

paragraph 59 of Schedule 8 to the M17Development Land Tax Act 1976,

sections 233 and 236(3) and (4) of the M18Inheritance Tax Act 1984,

section 92 of the Finance Act 1986, and

sections F12... F13... 824, 825 and 826 of, F14and paragraph 6B of Schedule 3 to and paragraph 3 of Schedule 19A to, the M19Taxes Act 1988 F15and

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F17and

section 14(4) of the Ports Act 1991.

paragraph 8 of Schedule 4 to the Tax Credits Act 1999, F19...

section 110 of the Finance Act 1999.

paragraph 8 of Schedule 1 to the Employment Act 2002.

paragraph 8 of Schedule I to the Employment (Northern Ireland) Order 2002F24, and

Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003

sections 87, 88 and 89 of the Finance Act 2003.

make different provision for different enactments or for different purposes of the same enactment,

either themselves specify a rate of interest for the purposes of an enactment or make provision for any such rate to be determined by reference to such rate or the average of such rates as may be referred to in the regulations,

provide for rates to be reduced below, or increased above, what they otherwise would be by specified amounts or by reference to specified formulae,

provide for rates arrived at by reference to averages to be rounded up or down,

provide for circumstances in which alteration of a rate of interest is or is not to take place, and

provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.

the rate provided for by regulations under this section as the rate applicable for the purposes of any enactment is changed, and

the new rate is not specified in the regulations,

for the words “rate applicable under subsection (2) below” in section233(1) of the M27 Inheritance Tax Act 1984,

for the words “rate for the time being applicable under section233(2)(b) above” in subsection (3), and the words “rate for the timebeing applicable under section 233(2)(a) above” in subsection (4), ofsection 236 of that Act,

for the words “appropriate rate” in section 92(2) of the M28 Finance Act 1986, and

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

paragraph 16 of Schedule 2 to the M31 Oil Taxation Act1975,

section 105(7) of the M32 Finance Act 1980,

paragraph 13(4) and (5) of Schedule 16 to the M33 FinanceAct 1981, and

paragraph 10(4) of Schedule 19 to the M34 Finance Act1982,

to tax or duty in the case of any identifiable person,

to a tax credit in respect of any identifiable person,

to a child trust fund of any identifiable person,

to contributions payable by or in respect of any identifiable person, or

to statutory sick payF38, statutory maternity pay, statutory paternity pay or statutory adoption pay in respect of any identifiable person.

of the Commissioners, the Board and their officers,

of any person carrying out the administrative work of any tribunal mentioned in subsection (3) below, and

of any other person providing, or employed in the provision of, services to any person mentioned in paragraph (a) or (b) above.

of the Board,

of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and

of any other person providing, or employed in the provision of, services to the Board or to any person mentioned in paragraph (b) above.

of the Board and their officers,

of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, or

of any person providing, or employed in the provision of, services to the Board or any person mentioned in paragraph (b) above.

the functions under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993 of the Board and their officers and any other person providing, or employed in the provision of, services to the Board or their officers.

the General Commissioners and the Special Commissioners,

any value added tax tribunal,

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

any tribunal established under section 463 of the Taxes Act 1970 or section 706 of the Taxes Act 1988.

is, or is derived from, information which was held by any person in the exercise of tax functionsF49, tax credit functionsF50, child trust fund functions F51or social security functions, and

with lawful authority,

with the consent of any person in whose case the information is about a matter relevant to tax or dutyF59, to a tax credit or to a child trust fund F60or to contributions, statutory sick payF61, statutory maternity pay, statutory paternity pay or statutory adoption pay, or

which has been lawfully made available to the public before the disclosure is made.

by a Crown servant in accordance with his official duty,

by any other person for the purposes of the function in the exercise of which he holds the information and without contravening any restriction duly imposed by the person responsible,

to, or in accordance with an authorisation duly given by, the person responsible,

in pursuance of any enactment or of any order of a court, or

in connection with the institution of or otherwise for the purposes of any proceedings relating to any matter within the general responsibility of the Commissioners or, as the case requires, the Board,

he believed that he had lawful authority to make the disclosure in question and had no reasonable cause to believe otherwise, or

he believed that the information in question had been lawfully made available to the public before the disclosure was made and had no reasonable cause to believe otherwise.

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both, and

on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

by the Commissioners or the Board, as the case requires, or

by or with the consent of the Director of Public Prosecutions or, in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.

references to the Comptroller and Auditor General include the Comptroller and Auditor General for Northern Ireland,

references to the National Audit Office include the Northern Ireland Audit Office, and

references to the Parliamentary Commissioner for Administration include the Health Service Commissioner for England, the Health Service Commissioner for Wales, F68... the F69Assembly Ombudsman for Northern Ireland and the Northern Ireland Commissioner for Complaints.

with the consent of the person who supplied the information to the commission, or

which has been lawfully made available to the public before the disclosure is made.

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both;

on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

by the Board, or

by or with the consent of the Director of Public Prosecutions or, in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.