http://www.legislation.gov.uk/ukpga/1998/36/introduction/2005-04-06Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2024-05-30Expert Participation2005-04-06 Finance Act 19981998 c. 36An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.[31st July 1998]Most Gracious Sovereign,WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
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<ukm:Section Ref="schedule-18-paragraph-56" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/56">para. 56</ukm:Section>
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<ukm:AffectingTitle>The Enactment of Extra-Statutory Concessions Order 2010</ukm:AffectingTitle>
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<ukm:Section Ref="article-5-1" URI="http://www.legislation.gov.uk/id/uksi/2010/157/article/5/1">art. 5(1)</ukm:Section>
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<ukm:CommencementAuthority>
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<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-62" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/62">para. 62</ukm:Section>
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<ukm:AffectingTitle>The Enactment of Extra-Statutory Concessions Order 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-5-1" URI="http://www.legislation.gov.uk/id/uksi/2010/157/article/5/1">art. 5(1)</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:Section Ref="article-1" URI="http://www.legislation.gov.uk/id/uksi/2010/157/article/1">art. 1</ukm:Section>
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<ukm:InForce Date="2010-04-01" Qualification="with effect in accordance with" OtherQualification="art. 5(2)"/>
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<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Sch. 18 paras. 51-51G and cross-headings already substituted for Sch. 18 para. 51 (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 13" AffectingNumber="9" URI="http://www.legislation.gov.uk/id/effect/key-e01128525c2176bca21f8698a4dfd0d4" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-e01128525c2176bca21f8698a4dfd0d4" Row="543" AffectedProvisions="Sch. 18 para. 51(1)(c)" Type="words substituted" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2008/9" Comments="Superseded by substitution of para 51 - Superseded by substitution of para 51" Modified="2023-10-10T08:56:11Z" AffectingYear="2008" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectedNumber="36" AffectedYear="1998" AppliedModified="2013-01-07T16:16:50.436Z" AffectingProvisions="Sch. 39 para. 43">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-51-1-c" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/51/1/c">para. 51(1)(c)</ukm:Section>
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<ukm:AffectingTitle>Finance Act 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-39" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/39">Sch. 39 </ukm:Section>
<ukm:Section Ref="schedule-39-paragraph-43" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/39/paragraph/43">para. 43</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:Section Ref="section-118-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/118/2">s. 118(2)</ukm:Section>
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<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/403" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2010-04-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="403" Applied="false">
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<ukm:Section Ref="article-10" URI="http://www.legislation.gov.uk/id/uksi/2009/403/article/10">art. 10</ukm:Section>
</ukm:CommencingSavings>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-93-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/93/1/b">para. 93(1)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2008</ukm:AffectingTitle>
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<ukm:Section Ref="section-119-11" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/11">s. 119(11)</ukm:Section>
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<ukm:Section Ref="section-119-13" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/13">s. 119(13)</ukm:Section>
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<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/405" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2010-04-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="405" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2009/405/article/2">art. 2</ukm:Section>
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<ukm:UnappliedEffect RequiresApplied="false" AffectingYear="2009" AffectedYear="1998" AffectedNumber="36" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 para. 27 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:56:11Z" AffectingNumber="56" Type="word substituted" AffectingProvisions="Sch. 1 para. 254" Comments="Superseded by repeal - Superseded by repeal" Row="446" AffectedProvisions="Sch. 18 para. 27(5)(b)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2009/56" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" EffectId="key-6304b7743f5361e4d06f888b568c7de4" URI="http://www.legislation.gov.uk/id/effect/key-6304b7743f5361e4d06f888b568c7de4">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-27-5-b" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/27/5/b">para. 27(5)(b)</ukm:Section>
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<ukm:AffectingTitle>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-254" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/254">para. 254</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2009" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="56" AffectedProvisions="Sch. 18 para. 28(3)" AffectedNumber="36" EffectId="key-ddd60065a75bea254486fc74c4c501fe" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Comments="Superseded by repeal - Superseded by repeal" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)" AffectingProvisions="Sch. 1 para. 255(2)" RequiresApplied="false" Row="449" AffectedYear="1998" Type="words omitted" AffectingURI="http://www.legislation.gov.uk/id/uksi/2009/56" Modified="2023-10-10T08:56:11Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" URI="http://www.legislation.gov.uk/id/effect/key-ddd60065a75bea254486fc74c4c501fe">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-28-3" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/28/3">para. 28(3)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-255-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/255/2">para. 255(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)" RequiresApplied="false" AffectingProvisions="Sch. 1 para. 255(3)(a)" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words substituted" AffectingURI="http://www.legislation.gov.uk/id/uksi/2009/56" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" URI="http://www.legislation.gov.uk/id/effect/key-0b81abe949d58d299a1b9d20568aa4f1" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="56" EffectId="key-0b81abe949d58d299a1b9d20568aa4f1" AffectedYear="1998" AffectedProvisions="Sch. 18 para. 28(4)" AffectingYear="2009" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2023-10-10T08:56:11Z" Comments="Superseded by repeal - Superseded by repeal" AffectedNumber="36" Row="450">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-28-4" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/28/4">para. 28(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-255-3-a" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/255/3/a">para. 255(3)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-64a46cae951620c6c575e40e5895ff97" AffectedYear="1998" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-64a46cae951620c6c575e40e5895ff97" AffectingNumber="56" AffectedProvisions="Sch. 18 para. 28(4)" Comments="Superseded by repeal - Superseded by repeal" AffectingURI="http://www.legislation.gov.uk/id/uksi/2009/56" Type="words omitted" AffectedNumber="36" AffectingProvisions="Sch. 1 para. 255(3)(b)" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)" Row="451" AffectingYear="2009" Modified="2023-10-10T08:56:11Z" RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-28-4" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/28/4">para. 28(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-255-3-b" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/255/3/b">para. 255(3)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/uksi/2009/56" AffectedYear="1998" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="36" RequiresApplied="false" AffectedProvisions="Sch. 18 para. 28(5)(6)" AffectingNumber="56" Modified="2023-10-10T08:56:11Z" Row="452" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2009" EffectId="key-e4235b225c56321ebb569726a361da6e" Type="word substituted" AffectingProvisions="Sch. 1 para. 255(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" URI="http://www.legislation.gov.uk/id/effect/key-e4235b225c56321ebb569726a361da6e" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 para. 28 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 88 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 7, 8)" Comments="Superseded by repeal - Superseded by repeal">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-28-5" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/28/5">para. 28(5)</ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-28-6" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/28/6">(6)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-255-4" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/255/4">para. 255(4)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingYear="2009" Modified="2023-10-10T08:56:11Z" URI="http://www.legislation.gov.uk/id/effect/key-4aa19ed4ea4a494f572a9be567613e45" AffectedNumber="36" AffectedProvisions="Sch. 18 para. 83F(1)(a)" AffectedYear="1998" AffectingNumber="4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingProvisions="Sch. 1 para. 454(8)(a)" Comments="Superseded by repeal - Superseded by repeal" EffectId="key-4aa19ed4ea4a494f572a9be567613e45" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="words inserted" Row="671" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 para. 83F omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-83F-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/83F/1/a">para. 83F(1)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-454-8-a" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/454/8/a">para. 454(8)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section>
<ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-1329-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1">s. 1329(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="with effect in accordance with" OtherQualification="s. 1329(1)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2009" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" EffectId="key-83a77800555c7fdf739c1027911f0217" AffectedNumber="36" URI="http://www.legislation.gov.uk/id/effect/key-83a77800555c7fdf739c1027911f0217" Comments="Superseded by repeal - Superseded by repeal" AffectingProvisions="Sch. 1 para. 454(8)(b)" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 para. 83F omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Type="words inserted" AffectedClass="UnitedKingdomPublicGeneralAct" Row="672" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:56:11Z" AffectedYear="1998" AffectingNumber="4" AffectedProvisions="Sch. 18 para. 83F(1)(b)">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-83F-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/83F/1/b">para. 83F(1)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-454-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/454/8/b">para. 454(8)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section>
<ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-1329-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1">s. 1329(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="with effect in accordance with" OtherQualification="s. 1329(1)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)" AffectingProvisions="Sch. 1 para. 454(11) Sch. 3 Pt. 1" AffectingNumber="4" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Row="722" AffectedNumber="36" EffectId="key-a7002642666e9560cfda8cb8dc115ca8" AppliedModified="2019-04-15T10:26:14.212591+01:00" Modified="2023-10-10T08:56:11Z" AffectedYear="1998" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" URI="http://www.legislation.gov.uk/id/effect/key-a7002642666e9560cfda8cb8dc115ca8" AffectedProvisions="Sch. 18 Pt. 9C" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2009" Type="repealed">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-454-11" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/454/11">para. 454(11)</ukm:Section>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/1">Pt. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section>
<ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-1329-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1">s. 1329(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2009-04-01" Qualification="with effect in accordance with" OtherQualification="s. 1329(1)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingNumber="2" Notes="This amendment not applied to legislation.gov.uk. S. 106 already repealed (1.4.2010) by 2010 c. 8, s. 381(1), Sch. 10 Pt. 1" EffectId="key-2ece74045f8dfe2ddb7767898a84716d" Row="95" URI="http://www.legislation.gov.uk/id/effect/key-2ece74045f8dfe2ddb7767898a84716d" RequiresApplied="false" Type="repealed" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="S 106 already repealed - S 106 already repealed" AffectingYear="2013" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 106(4)-(9)" AffectingProvisions="Sch. 1 Pt. 10 Group 1" AffectedNumber="36" Modified="2023-10-10T08:56:11Z" AffectedYear="1998" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2013/2" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-106-4" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/106/4" End="section-106-9" UpTo="http://www.legislation.gov.uk/id/ukpga/1998/36/section/106/9">
<ukm:Section Ref="section-106-4" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/106/4">s. 106(4)</ukm:Section>
-
<ukm:Section Ref="section-106-9" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/106/9">(9)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Statute Law (Repeals) Act 2013</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2013/2/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-part-10" URI="http://www.legislation.gov.uk/id/ukpga/2013/2/schedule/1/part/10">Pt. 10</ukm:Section>
Group 1
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-3-2" URI="http://www.legislation.gov.uk/id/ukpga/2013/2/section/3/2">s. 3(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2013-01-31" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="false" AffectedProvisions="Sch. 18 Pt. 9C title" Type="substituted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/25" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="Unable to locate Sch. 18 Pt. 9C - Unable to locate Sch. 18 Pt. 9C" AffectingYear="2006" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AppliedModified="2019-04-15T10:26:14.212591+01:00" AffectingClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)" Row="721" AffectedYear="1998" URI="http://www.legislation.gov.uk/id/effect/key-616a6c86946c77d6dbcbfe88df4ab094" AffectingProvisions="Sch. 3 para. 9" AffectedNumber="36" Modified="2023-10-10T08:56:11Z" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="25" EffectId="key-616a6c86946c77d6dbcbfe88df4ab094">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section>
title
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3/paragraph/9">para. 9</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2006-07-19" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 10"/>
</ukm:InForceDates>
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<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
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<ukm:Section Ref="schedule-18-paragraph-10-5" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/10/5">para. 10(5)</ukm:Section>
-
<ukm:Section Ref="schedule-18-paragraph-10-7" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/10/7">(7)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-10-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/10/2">para. 10(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section>
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<ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/>
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<ukm:UnappliedEffect RequiresApplied="true" Modified="2024-10-29T07:48:20Z" URI="http://www.legislation.gov.uk/id/effect/key-ee9c562cd59cfabf1ae7b5ba30d03153" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1998" Type="omitted" EffectId="key-ee9c562cd59cfabf1ae7b5ba30d03153" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Row="305" AffectedProvisions="Sch. 18 para. 52(2B)(b)-(d)" AffectingNumber="3" AffectedNumber="36" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingYear="2024" AffectingProvisions="Sch. 2 para. 10(3)">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
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<ukm:Section Ref="schedule-18-paragraph-52-2B-b" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/52/2B/b">para. 52(2B)(b)</ukm:Section>
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<ukm:Section Ref="schedule-18-paragraph-52-2B-d" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/52/2B/d">(d)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-10-3" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/10/3">para. 10(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/>
</ukm:InForceDates>
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<ukm:UnappliedEffect Type="omitted" AffectedYear="1998" URI="http://www.legislation.gov.uk/id/effect/key-8f70a0ad27dc0b303a82fe5141999f17" RequiresApplied="true" Modified="2024-10-29T07:48:20Z" AffectingYear="2024" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 18 para. 83S(a)-(c)" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="3" AffectedNumber="36" EffectId="key-8f70a0ad27dc0b303a82fe5141999f17" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" Row="306" AffectingProvisions="Sch. 2 para. 10(4)">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:SectionRange Start="schedule-18-paragraph-83S-a" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/83S/a" End="schedule-18-paragraph-83S-c" UpTo="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/83S/c">
<ukm:Section Ref="schedule-18-paragraph-83S-a" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/83S/a">para. 83S(a)</ukm:Section>
-
<ukm:Section Ref="schedule-18-paragraph-83S-c" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/83S/c">(c)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-10-4" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/10/4">para. 10(4)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="s. 139 Sch. 20 Pt. 7 Notes 1 2" AffectedYear="1998" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 19 para. 43" AffectedNumber="36" AffectingNumber="16" URI="http://www.legislation.gov.uk/id/effect/key-b4ad1a68700373e222bfeef1e6232d1c" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2019-07-03T10:56:34Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" Row="843" EffectId="key-b4ad1a68700373e222bfeef1e6232d1c" Type="repealed" AffectingYear="1999" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/1999/16">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-paragraph-43" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/19/paragraph/43">para. 43</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 1999</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-139" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139">s. 139</ukm:Section>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-part-VII" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/VII">Pt. 7</ukm:Section>
Notes 1 2
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="638" Type="applied by 2010 c. 4, s. 329I(7) (as inserted)" AppliedModified="2019-04-15T10:26:14.212591+01:00" Modified="2023-10-10T08:56:11Z" RequiresApplied="false" AffectingNumber="26" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 14 para. 1" EffectId="key-3a7f84c80b6b0ce21a465d801c720b99" AffectedProvisions="Sch. 18 para. 74" Notes="This amendment not applied to legislation.gov.uk. The affecting Sch. 14 is repealed (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 13(2)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="36" AffectingYear="2014" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" URI="http://www.legislation.gov.uk/id/effect/key-3a7f84c80b6b0ce21a465d801c720b99" AffectedYear="1998" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-74" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/paragraph/74">para. 74</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2014</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/14/paragraph/1">para. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2014-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 14 para. 4"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AppliedModified="2019-04-15T10:26:14.212591+01:00" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-727af3b05e0931d5c1584a6b057cc8d6" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2014/26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingProvisions="Sch. 14 para. 1" AffectedYear="1998" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="26" Modified="2023-10-10T08:56:11Z" Type="applied by 2010 c. 4, s. 329N(3) (as inserted)" AffectingYear="2014" Notes="This amendment not applied to legislation.gov.uk. The affecting Sch. 14 is repealed (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 13(2)" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" Row="639" EffectId="key-727af3b05e0931d5c1584a6b057cc8d6" AffectedProvisions="Sch. 18 para. 74" AffectedNumber="36">
<ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section>
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2014</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/14/paragraph/1">para. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2014-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 14 para. 4"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/1998/36/pdfs/ukpga_19980036_en.pdf" Date="2015-02-15"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="898"/>
<ukm:BodyParagraphs Value="206"/>
<ukm:ScheduleParagraphs Value="692"/>
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<Primary>
<PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/introduction/2005-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/introduction" RestrictEndDate="2007-03-29" RestrictStartDate="1997-07-02">
<Title>Finance Act 1998</Title>
<Number>1998 c. 36</Number>
<LongTitle>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</LongTitle>
<DateOfEnactment>
<DateText>[31st July 1998]</DateText>
</DateOfEnactment>
<PrimaryPreamble>
<EnactingText>
<Para>
<Text>Most Gracious Sovereign,</Text>
</Para>
<Para>
<Text>WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—</Text>
</Para>
</EnactingText>
</PrimaryPreamble>
</PrimaryPrelims>
</Primary>
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