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Chapter 2U.K.Manufactured payments

IntroductionU.K.

572Overview of ChapterU.K.

This Chapter is about the situation where a person—

(a)pays another person an amount which is representative of—

(i)dividends on UK shares,

(ii)periodical payments of interest on UK securities, or

(iii)overseas dividends on overseas securities, and

(b)does so under a requirement of an arrangement between them for the transfer of the UK shares, UK securities or overseas securities concerned.

[F1572AMeaning of “avoidance arrangements”U.K.

(1)In this Chapter “avoidance arrangements” means any arrangements the main purpose, or one of the main purposes, of which is to secure a deduction for the purposes of income tax, or any other income tax advantage, for any person.

(2)In subsection (1) “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable).

(3)In subsection (1) “income tax advantage” means—

(a)a relief from income tax or increased relief from income tax,

(b)a repayment of income tax or increased repayment of income tax,

(c)the avoidance, reduction or delay of a charge to income tax or assessment to income tax, or

(d)the avoidance of a possible assessment to income tax.

(4)In subsection (3)(a) “relief from income tax” includes a tax credit.

(5)For the purposes of subsection (3)(c) or (d) it does not matter whether the avoidance or reduction is effected—

(a)by receipts accruing in such a way that the recipient does not pay or bear income tax on them, or

(b)by a deduction in calculating profits or gains.]

Textual Amendments

F1S. 572A inserted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 2

Manufactured dividends on UK sharesU.K.

573Manufactured dividends on UK sharesU.K.

(1)This section applies if a person—

(a)pays another person an amount (a “manufactured dividend”) which is representative of a dividend on UK shares, and

(b)does so under a requirement of an arrangement between them for the transfer of the shares.

(2)The Income Tax Acts apply in relation to the recipient, and persons claiming title through or under the recipient, as if the manufactured dividend were a dividend on the shares.

(3)If the payer is a UK resident company, the Income Tax Acts apply in relation to the payer as if the manufactured dividend were a dividend of the company.

(4)If the payer is UK resident and is not a company, the Income Tax Acts apply in relation to the payer subject to [F2section 574] (allowable deductions).

(5)This section is subject to—

(a)section 576 (manufactured dividends on UK shares: Real Estate Investment Trusts),

(b)section 583 (manufactured payments exceeding underlying payments), and

(c)section 585 (power to deal with other special cases).

Textual Amendments

F2Words in s. 573(4) substituted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 3

574Allowable deductionsF3...U.K.

(1)This section applies if a person who pays a manufactured dividend as mentioned in section 573(1) is UK resident and is not a company.

(2)An amount equal to the lesser of—

(a)the amount of the manufactured dividend, and

(b)the amount of the dividend of which the manufactured dividend is representative,

is allowable [F4for income tax purposes as a deduction in calculating the net income of the payer (see Step 2 of the calculation in section 23). This is subject to subsection (3).]

[F5(3)It is—

(a)deductible by virtue of subsection (2) only so far as it is not otherwise deductible and so far as section 263D of TCGA 1992 does not apply, and

(b)not deductible (whether by virtue of subsection (2) or otherwise) if it (or any part of it) is made directly or indirectly in consequence of, or otherwise in connection with, avoidance arrangements.]

(10)For the purposes of subsection (3)(a) an amount is [F6otherwise deductible if, apart from this section,] it is—

(a)deductible in calculating any of the payer's profits or gains for income tax purposes, or

(b)deductible for those purposes in calculating the net income of the payer.

Textual Amendments

F3Word in s. 574 heading omitted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 23 para. 4(5)

F4Words in s. 574(2) substituted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 4(2)

F5S. 574(3) substituted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) for s. 574(3)-(9) by Finance Act 2008 (c. 9), Sch. 23 para. 4(3)

F6Words in s. 574(10) substituted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 4(4)

F7575Allowable deductions: restriction on double-countingU.K.

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

Textual Amendments

F7S. 575 omitted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 23 para. 5

576Manufactured dividends on UK shares: Real Estate Investment TrustsU.K.

(1)This section applies (instead of section 573(2) and (3)) if—

(a)a person pays a manufactured dividend as mentioned in section 573(1), and

(b)the manufactured dividend is representative of a dividend which is—

[F8(i)paid by a company UK REIT in respect of profits or gains (or both) of the company’s property rental business, or

(ii)paid by the principal company of a group UK REIT in respect of profits or gains (or both) of members of the group as shown in the financial statement under section 532(2)(b) of CTA 2010 (statement of group’s property rental business in UK).]

(2)This section applies only so far as the manufactured dividend is representative of such a dividend.

(3)The Income Tax Acts apply in relation to the recipient, and persons claiming title through or under the recipient, as if the manufactured dividend were a dividend to which [F9section 548 of CTA 2010] applied (distributions treated as UK property business profits).

(4)This section is subject to—

(a)section 583 (manufactured payments exceeding underlying payments), and

(b)section 585 (power to deal with other special cases).

[F10(5)In subsection (1) “gains” includes chargeable gains.]

Textual Amendments

F8S. 576(1)(b)(i)(ii) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 537(a) (with Sch. 2)

F9Words in s. 576(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 537(b) (with Sch. 2)

F10S. 576(5) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 537(c) (with Sch. 2)

577Statements about manufactured dividendsU.K.

(1)Subsections (3) to (7) apply to a person who—

(a)pays a manufactured dividend as mentioned in section 573(1), and

(b)is not within the charge to corporation tax.

(2)But those subsections do not apply so far as the manufactured dividend is representative of a dividend which is—

[F11(a)paid by a company UK REIT in respect of profits or gains (or both) of the company’s property rental business, or

(b)paid by the principal company of a group UK REIT in respect of profits or gains (or both) of members of the group as shown in the financial statement under section 532(2)(b) of CTA 2010 (statement of group’s property rental business in UK).]

[F12(2A)In subsection (2) “gains” includes chargeable gains.]

(3)The person must, at the same time as paying the manufactured dividend, give the recipient a statement.

(4)The statement must set out—

(a)the amount of the manufactured dividend,

(b)the date of its payment, and

(c)the amount of associated tax credit.

(5)The statement must be in writing.

(6)The amount of associated tax credit is the amount of tax credit to which the recipient, or a person claiming title through or under the recipient—

(a)is entitled in respect of the manufactured dividend as a result of section 573(2) of this Act or [F13section 784(1) of CTA 2010] (manufactured dividend treated as dividend), or

(b)would be so entitled if all the conditions for a tax credit had been met in the case of the deemed dividend and the recipient or that person.

(7)The duty under subsection (3) to give a statement is enforceable by the recipient.

(8)For provisions corresponding to subsections (3) to (7) which apply if the payer of a manufactured dividend is within the charge to corporation tax see—

F14(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)[F15section 788 of CTA 2010], if the payer is a non-UK resident company within the charge to corporation tax.

(9)For a power for regulations to make provision corresponding to subsections (3) to (7) for a case within subsection (2), see section 973 as applied by section 918(3) (and in particular section 974(1)(k)).

Textual Amendments

F11S. 577(2)(a)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 538(2) (with Sch. 2)

F12S. 577(2A) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 538(3) (with Sch. 2)

F13Words in s. 577(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 538(4) (with Sch. 2)

F14S. 577(8)(a) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

F15Words in s. 577(8)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 538(5) (with Sch. 2)

Manufactured interest on UK securitiesU.K.

578Manufactured interest on UK securitiesU.K.

(1)This section applies if a person—

(a)pays another person an amount (“manufactured interest”) which is representative of a periodical payment of interest on UK securities, and

(b)does so under a requirement of an arrangement between them for the transfer of the securities.

(2)The Income Tax Acts apply in relation to the recipient, and persons claiming title through or under the recipient, as if—

(a)the manufactured interest were a periodical payment of interest on the securities, and

(b)the gross amount of the deemed interest payment were equal to the gross amount of the interest of which the manufactured interest is representative.

(3)If the payer is UK resident, or a person acting in the course of a trade carried on in the United Kingdom through a branch or agency, the Income Tax Acts apply in relation to the payer subject to [F16section 579] (allowable deductions).

(4)See also—

  • section 919 (manufactured interest payments by UK residents etc: deduction of income tax at source), and

  • section 920 (foreign payers of manufactured interest: the reverse charge).

(5)This section is subject to—

  • section 583 (manufactured payments exceeding underlying payments),

  • section 584 (manufactured payments less than underlying payments), and

  • section 585 (power to deal with other special cases).

Textual Amendments

F16Words in s. 578(3) substituted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 6

579Allowable deductionsF17...U.K.

(1)This section applies to a person who pays manufactured interest as mentioned in section 578(1).

(2)The gross amount of the manufactured interest is allowable for income tax purposes as a deduction in calculating the net income of the payer (see Step 2 of the calculation in section 23).

This is subject to subsection (3).

[F18(3)It is—

(a)deductible by virtue of subsection (2) only so far as it is not otherwise deductible, and

(b)not deductible (whether by virtue of subsection (2) or otherwise) if it (or any part of it) is made directly or indirectly in consequence of, or otherwise in connection with, avoidance arrangements.]

(9)For the purposes of subsection (3)(a) an amount is [F19otherwise deductible if, apart from this section,] it is—

(a)deductible in calculating any of the payer's profits or gains for income tax purposes, or

(b)deductible for those purposes in calculating the net income of the payer.

F20(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17Word in s. 579 heading omitted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 23 para. 7(5)

F18S. 579(3) substituted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) for s. 579(3)-(8) by Finance Act 2008 (c. 9), Sch. 23 para. 7(2)

F19Words in s. 579(9) substituted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 7(3)

F20S. 579(10) omitted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 23 para. 7(4)

F21580Allowable deductions: restriction on double countingU.K.

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

Textual Amendments

F21S. 580 omitted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 23 para. 8

Manufactured overseas dividendsU.K.

581Manufactured overseas dividendsU.K.

(1)This section applies if—

(a)a person (“the payer”) pays another person an amount (a “manufactured overseas dividend”) which is representative of an overseas dividend on overseas securities,

(b)the payer does so under a requirement of an arrangement between them for the transfer of the securities, and

(c)the condition in subsection (2) is met.

(2)The condition is that—

(a)in a case within section 922(1) (manufactured overseas dividends: payments by UK residents etc), the amount required to be deducted as a result of that section has been deducted, or

(b)in a case within section 923(1) (foreign payers of manufactured overseas dividends: the reverse charge), the amount of income tax required to be accounted for and paid as a result of that section has been accounted for and paid.

(3)Subsections (4) and (5) apply in relation to the recipient, and all persons claiming title through or under the recipient, for all relevant income tax purposes.

(4)The manufactured overseas dividend is treated as if it were—

(a)an overseas dividend of an amount equal to the gross amount of the manufactured overseas dividend, but

(b)paid after the withholding from it, on account of overseas tax, of the amount deducted as a result of section 922 or (as the case may be) accounted for and paid as a result of section 923.

(5)The amount deducted or accounted for and paid is accordingly to be treated as an amount withheld on account of overseas tax instead of as an amount on account of income tax.

(6)In this section “relevant income tax purposes” means the purposes of the Income Tax Acts as they apply in relation to—

(a)UK residents, and

(b)persons carrying on business through a branch or agency in the United Kingdom.

[F22581AAvoidance arrangementsU.K.

(1)A manufactured overseas dividend is not deductible if it (or any part of it) is made directly or indirectly in consequence of, or otherwise in connection with, avoidance arrangements.

(2)For the purposes of subsection (1) an amount is deductible if it is—

(a)deductible in calculating any of the payer's profits or gains for income tax purposes, or

(b)deductible for those purposes in calculating the net income of the payer.]

Textual Amendments

F22S. 581A inserted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 9

582Powers about manufactured overseas dividendsU.K.

(1)The Treasury may by regulations make provision as mentioned in subsections (2) and (3) about prescribed cases where a person—

(a)pays or receives a manufactured overseas dividend as mentioned in section 581(1), or

(b)is treated as doing so for any purposes of this Chapter or regulations made under it.

(2)The regulations may provide for removing or reducing any right of the person to claim relief under [F23Part 2 of TIOPA 2010] (double taxation relief).

(3)The regulations may provide for adjusting a relevant amount by reference to a provision which has effect under the law of a territory outside the United Kingdom.

(4)A “relevant amount” is an amount which is treated for prescribed income tax purposes as the amount paid or payable to a person in respect of a relevant transaction.

(5)A “relevant transaction” is a sale, repurchase or other transfer of the overseas securities to which the manufactured overseas dividend relates.

Textual Amendments

F23Words in s. 582(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 82 (with Sch. 9 paras. 1-9, 22)

Special casesU.K.

583Manufactured payments exceeding underlying paymentsU.K.

(1)This section applies if—

(a)an amount paid by way of manufactured dividend would otherwise exceed the amount of the dividend of which it is representative, or

(b)the sum of—

(i)an amount paid by way of manufactured interest or manufactured overseas dividend, and

(ii)the income tax required to be accounted for and paid in connection with the making of the payment,

would otherwise exceed the gross amount of the interest or overseas dividend of which it is representative.

(2)The payment, to the extent of an amount equal to the excess, is treated for the purposes of this Chapter and Chapter 9 of Part 15 as not made under the requirement mentioned in section 573(1)(b), 578(1)(b) or 581(1)(b) (criteria for application of provisions about manufactured payments).

(3)Instead it is treated, to that extent, for income tax purposes as a separate fee for entering into the arrangement under which it was made.

(4)Subsection (3) applies despite anything in—

(a)sections 572 to 582 (main rules about manufactured payments), or

(b)Chapter 9 of Part 15 (deduction of income tax at source: manufactured payments).

[F24(5)Nothing in this section makes the excess deductible (whether by virtue of this Chapter or otherwise) if it (or any part of it) is made directly or indirectly in consequence of, or otherwise in connection with, avoidance arrangements.]

Textual Amendments

F24S. 583(5) inserted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 23 para. 10

584Manufactured payments less than underlying paymentsU.K.

(1)This section applies if the sum of—

(a)an amount paid by way of manufactured interest or manufactured overseas dividend, and

(b)the income tax required to be accounted for and paid in connection with the making of the payment,

is less than the gross amount of the interest or overseas dividend of which it is representative.

(2)For the purpose of giving relief under the Income Tax Acts in a case to which section 578 or 581 applies (manufactured interest and manufactured overseas dividends), the gross amount of the manufactured interest or manufactured overseas dividend is treated as being an amount equal to the sum of the amounts mentioned in paragraphs (a) and (b) of subsection (1).

(3)Subsection (2) applies despite anything in—

(a)sections 578 to 582 (main rules about manufactured interest and manufactured overseas dividends), and

(b)section 589(3) (meaning of “gross amount” of manufactured overseas dividend).

(4)In this section “relief” means relief by way of—

(a)deduction in calculating profits or gains, or

(b)deduction or set off against income.

585Power to deal with other special casesU.K.

(1)The Treasury may by regulations make provision about—

(a)such manufactured dividends, manufactured interest or manufactured overseas dividends as may be prescribed,

(b)such persons who receive, or become entitled to receive, manufactured dividends, manufactured interest or manufactured overseas dividends as may be prescribed, or

(c)such payers of manufactured dividends, manufactured interest or manufactured overseas dividends as may be prescribed.

(2)The provision which may be made is for any prescribed manufactured dividend, manufactured interest, manufactured overseas dividend or person to be treated, in prescribed circumstances, otherwise than as mentioned in—

(a)sections 572 to 582 (main rules about manufactured payments), or

(b)Chapter 9 of Part 15 (deduction of income tax at source: manufactured payments),

for any prescribed income tax purposes.

General regulation-making powersU.K.

586Powers about administrative provisionsU.K.

(1)The Treasury may by regulations make provision about—

(a)the accounts and other records which are to be kept,

(b)the vouchers which are to be issued or produced,

(c)the returns which are to be made, and

(d)the manner in which amounts required to be deducted, or accounted for and paid, on account of income tax as a result of this Chapter or Chapter 9 of Part 15 are to be accounted for and paid,

by payers or recipients of manufactured dividends, manufactured interest or manufactured overseas dividends.

(2)Regulations under this Chapter or Chapter 9 of Part 15 about any liability to account for income tax may contain any of the following—

(a)provision for calculating the amounts to be accounted for,

(b)provision, in relation to deciding the amount to be paid on any occasion, for setting other amounts against the amounts to be accounted for,

(c)provision as to the liabilities against which amounts accounted for are, or are not, to be set for income tax purposes or corporation tax purposes,

(d)provision modifying, or applying (with or without modifications), any enactments contained in the Tax Acts.

(3)The Treasury may by regulations provide for prescribed provisions of TMA 1970 to apply for income tax purposes in relation to—

(a)manufactured dividends,

(b)manufactured interest, or

(c)manufactured overseas dividends,

with such modifications, specified in the regulations, as the Treasury consider appropriate.

(4)The Treasury may by regulations make further provision about the administration, assessment, collection and recovery of amounts required to be deducted, or accounted for and paid, on account of income tax as a result of—

(a)this Chapter, or

(b)Chapter 9 of Part 15.

587Power for manufactured payments to be eligible for reliefU.K.

(1)The Treasury may by regulations provide for any—

(a)manufactured dividend,

(b)manufactured interest, or

(c)manufactured overseas dividend,

paid to any person to be treated, in such circumstances and to such extent as may be prescribed in the regulations, as exempt pension income of the recipient.

(2)Exempt pension income” means income which is eligible for relief from income tax as a result of section 613(4) or 614(2), (3) or (4) of ICTA or section 186 of FA 2004 (exemptions about pensions and annuities).

588Regulation-making powers: generalU.K.

Regulations under this Chapter may make different provision for different cases.

InterpretationU.K.

589Meaning of “gross amount”: interest and manufactured overseas dividendsU.K.

(1)This section applies for the purposes of this Chapter.

(2)The gross amount of any interest or payment is the amount of the interest or payment before the making of any deduction of income tax that is required to be deducted from it on its being paid or made.

(3)The gross amount of a manufactured overseas dividend is an amount equal to the gross amount of the overseas dividend of which the manufactured overseas dividend is representative.

(4)The gross amount of an overseas dividend is the sum of—

(a)so much of the overseas dividend as remains after the deduction of any overseas tax chargeable on it,

(b)the amount of any overseas tax so deducted, and

(c)the amount of any overseas tax credit in respect of the overseas dividend.

590Meaning of “relevant withholding tax”U.K.

(1)This section applies for the purposes of this Chapter.

(2)Relevant withholding tax”, in relation to the gross amount of a manufactured overseas dividend, means an amount of income tax representative of the sum of—

(a)any amount that would have been deducted by way of overseas tax from an overseas dividend on the overseas securities of the same gross amount as the manufactured overseas dividend, and

(b)the amount of any overseas tax credit in respect of such an overseas dividend.

(3)The Treasury may by regulations make provision about the rates of relevant withholding tax which are to apply in relation to manufactured overseas dividends in relation to different overseas territories.

(4)The Treasury must, in prescribing these rates, have regard to—

(a)the rates at which overseas tax would have fallen to be deducted, and

(b)the rates of overseas tax credits,

in overseas territories, or in the particular overseas territory, in respect of payments of overseas dividends on overseas securities.

591Interpretation of other terms used in ChapterU.K.

(1)In this Chapter—

  • F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • [F26“company UK REIT” and “group UK REIT” have the same meaning as in Part 12 of CTA 2010 (see sections 523(5) and 524(5) of that Act)),]

  • “group” and “principal company” have the meanings given by [F27section 606 of CTA 2010],

  • overseas tax” means tax under the law of a territory outside the United Kingdom,

  • overseas tax credit” means any credit under the law of a territory outside the United Kingdom in respect of overseas tax which corresponds to a tax credit,

  • prescribed” means prescribed in regulations under this Chapter, and

  • [F26“property rental business” has the same meaning as in Part 12 of CTA 2010 (see section 519 of that Act),]

  • transfer” includes a sale or other disposal.

(2)References in this Chapter to a trade carried on through a branch or agency are to be read, in relation to a company, as references to a trade carried on through a permanent establishment.

Textual Amendments

F25Words in s. 591(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 539(a), Sch. 3 Pt. 1 (with Sch. 2)

F26Words in s. 591(1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 539(b) (with Sch. 2)

F27Words in s. 591(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 539(c) (with Sch. 2)

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
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Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources