Taxes Management Act 1970 (c. 9) | In section 98, the entries in the first column of the Table relating to—
(a) regulations under section 202 of ICTA;
(b) paragraph 117 of Schedule 8 to FA 2000;
(c) paragraph 64 of Schedule 14 to that Act.
|
In section 98, the entries in the second column of the Table relating to—
(a) section 136(6) of ICTA;
(c) regulations under section 202 of ICTA;
(d) regulations under section 203 of ICTA;
(e) section 313(5) of ICTA;
(f) section 85(1) and (2) of FA 1988;
(g) paragraph 65 of Schedule 14 to FA 2000.
|
Income and Corporation Taxes Act 1988 (c. 1) | Section 19. |
Section 58. |
In section 65(2), the words “Subject to section 330,”. |
Sections 131 to 137. |
Sections 140 to 151A. |
Sections 153 to 159AC. |
Sections 160 to 168G. |
Section 185. |
In section 186—
(a) in subsection (3), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the entitlement arises on”;
(b) in subsection (4), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the disposal takes place on”.
|
In section 187, subsections (1) to (4), (6) and (7), except so far as relating to profit sharing schemes. |
Section 187A. |
Sections 189 to 198. |
Sections 199 to 207. |
Section 313. |
Sections 315 to 319. |
Section 321. |
Section 322(2). |
In section 323—
(b) in subsection (6), paragraph (b) and the word “and” preceding it;
|
Section 330. |
Section 332(1), (2), (3A), (3B) and (4). |
In section 577—
(a) in subsection (1), paragraph (b) and the word “and” preceding it;
(b) in subsection (3), the words from “but where-” to the end.
|
Section 579(1). |
Section 580(3). |
In section 585—
(a) in subsection (1), the words “, or under Case III of Schedule E,”;
(b) in subsection (9), paragraph (b) and the word “and” preceding it.
|
In section 588, in subsection (5), paragraph (a) and the word “or” preceding paragraph (b). |
Section 589. |
Section 589A(2) to (6), (10). |
In section 589B—
(a) subsections (1) to (4A);
(b) in subsection (5), the words “this section or”.
|
Section 591D(6). |
Section 595. |
Section 596. |
Sections 596A to 596C. |
Section 597. |
Section 599A(5), (6) and (8). |
Section 600. |
In section 607(3)(b), sub-paragraph (iv) and the word “and” preceding it. |
Section 608(4). |
Section 613(1) to (3). |
Section 615(1), (2), (4), (5) and (8). |
Section 616. |
Section 617(1) and (2). |
Section 617A. |
In section 638(13), the definition of “employee share ownership plan”. |
In section 643—
(b) in subsection (5), the words “shall be assessable to tax under Schedule E (and section 203 shall apply accordingly) and”.
|
Sections 647 to 648A. |
Section 830(5). |
Schedules 6, 6A, 7 and 7A. |
In Schedule 9—
(a) Parts 1, 2 and 6, except so far as relating to profit sharing schemes;
|
In Schedule 10, in paragraph 7(7)(b), the second “to”. |
Schedules 11, 11A, 12, 12AA and 12A. |
In Schedule 29, paragraph 6. |
Social Security Act 1988 (c. 7) | In Schedule 4, paragraph 1. |
Finance Act 1988 (c. 39) | Section 46. |
Section 47(1). |
Section 48(1). |
Section 49(1). |
Section 57. |
Section 68. |
Section 69. |
Section 73(1). |
Sections 77 to 88. |
In section 89—
(a) in paragraph (a), the words “section 185(3)(a) (approved share option schemes) and”;
|
Section 128. |
In Schedule 3, paragraph 4. |
In Schedule 13, paragraph 3. |
Finance Act 1989 (c. 26) | Sections 36 to 42. |
Section 45. |
Sections 50 to 52. |
Section 53, except subsection (2)(f) so far as relating to section 418(3) of ICTA. |
Section 62. |
Sections 64 and 66. |
In section 178(2)—
(a) in paragraph (m), the words “160,”;
(b) at the end of the first paragraph (p), the word “and”.
|
Section 179(1)(g) and (5). |
In Schedule 6—
(c) in paragraph 18(1), the words “8(2)(b)”;
(d) paragraph 18(5) to (7).
|
In Schedule 12, paragraph 8. |
Companies Act 1989 (c. 40) | In Schedule 18, paragraph 46. |
Finance Act 1990 (c. 29) | Section 21. |
Section 77. |
Section 79. |
In Schedule 14, paragraph 4(2). |
Oversea Superannuation Act 1991 (c. 16) | Section 2. |
Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21) | In Schedule 2, paragraph 18. |
Finance Act 1991 (c. 31) | Section 38(2). |
Sections 39 to 40. |
Section 44. |
Section 69. |
In Schedule 6, paragraphs 1 and 3. |
Social Security Contributions and Benefits Act 1992 (c. 4) | Section 10(10). |
In section 150(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v). |
Social Security (Consequential Provisions) Act 1992 (c. 6) | In Schedule 2, paragraph 93. |
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) | Section 10(10). |
In section 146(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v). |
Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9) | In Schedule 2, paragraph 33. |
Taxation of Chargeable Gains Act 1992 (c. 12) | Section 120(6). |
In Schedule 10, paragraphs 14(9) to (12) and 16(3) to (5). |
Finance (No. 2) Act 1992 (c. 48) | Section 37. |
Section 54. |
Finance Act 1993 (c. 34) | Section 68. |
Sections 73 to 76. |
Section 105(1) and (2). |
Section 124. |
Schedules 3, 4 and 5. |
Finance Act 1994 (c. 9) | Sections 88 and 89. |
Section 108(1) to (6) and (7)(b). |
Sections 109 and 110. |
Sections 125 to 132. |
Section 139. |
Vehicle Excise and Registration Act 1994 (c. 22) | In Schedule 3, paragraph 22. |
Finance Act 1995 (c. 4) | Sections 43 to 45. |
Sections 91 to 93. |
Section 108. |
Section 111. |
Section 137(2), (3) and (8). |
Section 141. |
Jobseekers Act 1995 (c. 18) | In Schedule 2, paragraphs 12, 14 and 16. |
Child Support Act 1995 (c. 34) | In Schedule 3, paragraph 1. |
Finance Act 1996 (c. 8) | Sections 106 to 110. |
Sections 113 to 115. |
Section 120(11)(b). |
Section 152. |
In Schedule 7, paragraph 5. |
Schedule 16. |
In Schedule 20, paragraphs 6 to 10, 41 and 42. |
Finance Act 1997 (c. 16) | Sections 62 and 63. |
In Schedule 18, in Part 6(3), Note 3(b). |
Finance Act 1998 (c. 36) | Sections 49 to 53. |
Section 55(1). |
Section 58. |
Sections 60 and 61. |
Sections 63 to 69. |
Section 93. |
Schedules 9 and 10. |
Tax Credits Act 1999 (c. 10) | In Schedule 1, paragraph 6(c). |
Finance Act 1999 (c. 16) | Sections 42 to 45. |
Sections 48 to 51. |
In Schedule 5, paragraphs 1 to 3. |
In Schedule 10, paragraphs 4, 5, 6 and 8. |
Welfare Reform and Pensions Act 1999 (c. 30) | In Schedule 8, paragraph 1(2). |
In Schedule 12, paragraph 75. |
Care Standards Act 2000 (c. 14) | In Schedule 4, paragraph 13. |
Finance Act 2000 (c. 17) | Section 38(5) and (7). |
Section 47. |
Sections 56 to 60. |
Section 62. |
Schedules 8, 10 and 11. |
Schedule 12, except paragraphs 17 and 18. |
Schedule 14. |
Capital Allowances Act 2001 (c. 2) | In Schedule 2, paragraphs 24, 25, 51(1) and 107. |
Finance Act 2001 (c. 9) | Section 57(1) and (2). |
Section 58. |
Sections 60 to 62. |
In Schedule 12—
(b) in Part 2, paragraphs 1 to 10 and 12 to 16.
|
Schedules 13 and 14. |
In Schedule 22, in paragraph 16(5), the definition of “PAYE regulations”. |
Social Security Contributions (Share Options) Act 2001 (c. 20) | Section 4. |
International Development Act 2002 (c. 1) | In Schedule 3, paragraph 10. |
State Pension Credit Act 2002 (c. 16) | In Schedule 2, paragraph 28. |
Tax Credits Act 2002 (c. 21) | Section 25(6). |
In Schedule 3, paragraph 14. |
Finance Act 2002 (c. 23) | Sections 33 to 37. |
Section 38(2) and (3). |
Section 39. |
Section 41. |
In section 103(4)(f), the words “in Schedule 14, paragraph 22(4),”. |
Schedule 6. |
In Schedule 13, in paragraph 27(1), the definition of “PAYE regulations”. |
Employee Share Schemes Act 2002 (c. 34) | The whole Act. |