http://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/6/2017-01-17Finance Act 2008An 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.texttext/xmlenStatute Law Database2024-06-11Expert Participation2017-01-17 SCHEDULESSCHEDULE 36Information and inspection powersPart 1Powers to obtain information and documents<Emphasis>Notices</Emphasis>61In this Schedule, “information notice” means a notice under paragraph 1, 2 , 5 or 5A.2An information notice may specify or describe the information or documents to be provided or produced.3If an information notice is given with the approval of the tribunal , it must state that it is given with that approval.4A decision of the tribunal under paragraph 3, 4 or 5 is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).Sch. 36 para. 6 in force at 1.4.2009 by S.I. 2009/404, art. 2Word in Sch. 36 para. 6(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(2)Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))Sch. 36 para. 6(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 4Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)Sch. 36 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 9(5), 13(2)Words in Sch. 36 para. 6(1) substituted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(3)Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5Sch. 36 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5(1)Sch. 36 para. 6(2) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))Sch. 36 para. 6(2) applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159A(2) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2Sch. 36 para. 6(2) applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 6(3)Sch. 36 para. 6(2) applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 10(4)Sch. 36 para. 6(2) applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 19(2)
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SCHEDULE 36
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<CommentaryRef Ref="key-be3dbcbe253578c42b586cf98dd869ae"/>
<CommentaryRef Ref="key-52971807e63613a317eacf10f5b50ce7"/>
2
</Pnumber>
<P2para>
<Text>An information notice may specify or describe the information or documents to be provided or produced.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/6/3/2017-01-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/3" id="schedule-36-paragraph-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
If an information notice is given with the approval of the
<Substitution ChangeId="key-f0aaff5ce3ccdc9c1142b55a75b46290-1594168533312" CommentaryRef="key-f0aaff5ce3ccdc9c1142b55a75b46290">tribunal</Substitution>
, it must state that it is given with that approval.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/6/4/2017-01-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/4" id="schedule-36-paragraph-6-4">
<Pnumber>
<Addition ChangeId="key-872ac39e5d5df0058772642600894154-1601344727387" CommentaryRef="key-872ac39e5d5df0058772642600894154">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-872ac39e5d5df0058772642600894154-1601344727387" CommentaryRef="key-872ac39e5d5df0058772642600894154">A decision of the tribunal under paragraph 3, 4 or 5 is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-6134e6b8ec15553fa753421c3d8e295a" Type="I">
<Para>
<Text>
Sch. 36 para. 6 in force at 1.4.2009 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/404" id="cotyytcr3-00831" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="404" Title="The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009">S.I. 2009/404</Citation>
,
<CitationSubRef CitationRef="cotyytcr3-00831" id="cotyytcr3-00832" URI="http://www.legislation.gov.uk/id/uksi/2009/404/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f0aaff5ce3ccdc9c1142b55a75b46290" Type="F">
<Para>
<Text>
Word in Sch. 36 para. 6(3) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="ctyxz2xm3-00007" 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 CitationRef="ctyxz2xm3-00007" id="ctyxz2xm3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ctyxz2xm3-00007" id="ctyxz2xm3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/471/2" SectionRef="schedule-1-paragraph-471-2" Operative="true">Sch. 1 para. 471(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a0cf487fec54aa7c8fb5a41a422de5a6" Type="C">
<Para>
<Text>
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/128" id="cx3vqyjb3-00008" Class="NorthernIrelandStatutoryRule" Year="2009" Number="128" Title="The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009">The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128)</Citation>
,
<CitationSubRef CitationRef="cx3vqyjb3-00008" id="cx3vqyjb3-00009" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3vqyjb3-00008" id="cx3vqyjb3-00010" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/2" SectionRef="regulation-28-2" Operative="true">28(2)</CitationSubRef>
<CitationSubRef CitationRef="cx3vqyjb3-00008" id="cx3vqyjb3-00011" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/28/3" SectionRef="regulation-28-3">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8a105013674afa57d26e45aa6f1a8f60" Type="C">
<Para>
<Text>
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/128" id="cx3vqyjb3-00019" Class="NorthernIrelandStatutoryRule" Year="2009" Number="128" Title="The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009">The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128)</Citation>
,
<CitationSubRef CitationRef="cx3vqyjb3-00019" id="cx3vqyjb3-00020" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3vqyjb3-00019" id="cx3vqyjb3-00021" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/55/1" SectionRef="regulation-55-1" Operative="true">55(1)</CitationSubRef>
<CitationSubRef CitationRef="cx3vqyjb3-00019" id="cx3vqyjb3-00022" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/55/2" SectionRef="regulation-55-2">(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ddab4d378a95f01d7abcbce4a8bcfe95" Type="C">
<Para>
<Text>
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/128" id="cx3vqyjb3-00029" Class="NorthernIrelandStatutoryRule" Year="2009" Number="128" Title="The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009">The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128)</Citation>
,
<CitationSubRef CitationRef="cx3vqyjb3-00029" id="cx3vqyjb3-00030" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3vqyjb3-00029" id="cx3vqyjb3-00031" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/56" SectionRef="regulation-56" Operative="true">56</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-880ce1602ae68a0459dc5bfa1a369681" Type="C">
<Para>
<Text>
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/470" id="cx3vqyjb3-00039" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="470" Title="The Education (Student Loans) (Repayment) Regulations 2009">The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470)</Citation>
,
<CitationSubRef CitationRef="cx3vqyjb3-00039" id="cx3vqyjb3-00040" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3vqyjb3-00039" id="cx3vqyjb3-00041" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/33/2" SectionRef="regulation-33-2" Operative="true">33(2)</CitationSubRef>
<CitationSubRef CitationRef="cx3vqyjb3-00039" id="cx3vqyjb3-00042" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/33/3" SectionRef="regulation-33-3">(3)</CitationSubRef>
(with
<CitationSubRef CitationRef="cx3vqyjb3-00039" id="cx3vqyjb3-00043" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/4" SectionRef="regulation-1-4">reg. 1(4)</CitationSubRef>
<CitationSubRef CitationRef="cx3vqyjb3-00039" id="cx3vqyjb3-00044" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/6" SectionRef="regulation-1-6">(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-8dab6588417ca6b83bf8b82aa514b759" Type="C">
<Para>
<Text>
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/470" id="cx3vqyjb3-00052" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="470" Title="The Education (Student Loans) (Repayment) Regulations 2009">The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470)</Citation>
,
<CitationSubRef CitationRef="cx3vqyjb3-00052" id="cx3vqyjb3-00053" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3vqyjb3-00052" id="cx3vqyjb3-00054" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/60/1" SectionRef="regulation-60-1" Operative="true">60(1)</CitationSubRef>
<CitationSubRef CitationRef="cx3vqyjb3-00052" id="cx3vqyjb3-00055" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/60/2" SectionRef="regulation-60-2">(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="cx3vqyjb3-00052" id="cx3vqyjb3-00056" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/4" SectionRef="regulation-1-4">reg. 1(4)</CitationSubRef>
<CitationSubRef CitationRef="cx3vqyjb3-00052" id="cx3vqyjb3-00057" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/6" SectionRef="regulation-1-6">(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ad702f2e7f043392e5e6c016d95dd044" Type="C">
<Para>
<Text>
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/470" id="cx3vqyjb3-00064" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="470" Title="The Education (Student Loans) (Repayment) Regulations 2009">The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470)</Citation>
,
<CitationSubRef CitationRef="cx3vqyjb3-00064" id="cx3vqyjb3-00065" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cx3vqyjb3-00064" id="cx3vqyjb3-00066" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/61" SectionRef="regulation-61" Operative="true">61</CitationSubRef>
(with
<CitationSubRef CitationRef="cx3vqyjb3-00064" id="cx3vqyjb3-00067" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/4" SectionRef="regulation-1-4">reg. 1(4)</CitationSubRef>
<CitationSubRef CitationRef="cx3vqyjb3-00064" id="cx3vqyjb3-00068" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/6" SectionRef="regulation-1-6">(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-872ac39e5d5df0058772642600894154" Type="F">
<Para>
<Text>
Sch. 36 para. 6(4) inserted (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cx9mi5p63-00007" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="cx9mi5p63-00007" id="cx9mi5p63-00008" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/47/paragraph/4" SectionRef="schedule-47-paragraph-4" Operative="true">Sch. 47 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-38d37d2f18c4e0e04ec932be266e6de5" Type="C">
<Para>
<Text>
<CitationSubRef id="chaadfvm4-00006" SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36">Sch. 36</CitationSubRef>
modified (8.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="chaadfvm4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef CitationRef="chaadfvm4-00007" id="chaadfvm4-00008" SectionRef="schedule-1-paragraph-36-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/1/paragraph/36/1" Operative="true">Sch. 1 para. 36(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-18d33aa95c9df56fddf4b81e7ce89ca5" Type="C">
<Para>
<Text>
<CitationSubRef id="chbnj9j64-00006" SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36">Sch. 36</CitationSubRef>
modified (22.3.2011) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/3" id="chbnj9j64-00007" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="3" Title="National Insurance Contributions Act 2011">National Insurance Contributions Act 2011 (c. 3)</Citation>
,
<CitationSubRef CitationRef="chbnj9j64-00007" id="chbnj9j64-00008" SectionRef="section-9-5" URI="http://www.legislation.gov.uk/id/ukpga/2011/3/section/9/5" Operative="true">ss. 9(5)</CitationSubRef>
,
<CitationSubRef CitationRef="chbnj9j64-00007" id="chbnj9j64-00009" SectionRef="section-13-2" URI="http://www.legislation.gov.uk/id/ukpga/2011/3/section/13/2">13(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3e0d825bde44fff21f768f4f784d94f6" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="chep77r94-00006" SectionRef="schedule-36-paragraph-6-1" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/1">Sch. 36 para. 6(1)</CitationSubRef>
substituted (with effect in accordance with s. 224(7) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="chep77r94-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef CitationRef="chep77r94-00007" id="chep77r94-00008" SectionRef="section-224-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/224/3" Operative="true">s. 224(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2d0ed8093221a86330e09c6334162eeb" Type="C">
<Para>
<Text>
<CitationSubRef id="ci476u074-00006" SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36">Sch. 36</CitationSubRef>
applied (with modifications) (19.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/938" id="ci476u074-00007" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="938" Title="The Small Charitable Donations Regulations 2013">The Small Charitable Donations Regulations 2013 (S.I. 2013/938)</Citation>
,
<CitationSubRef CitationRef="ci476u074-00007" id="ci476u074-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2013/938/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="ci476u074-00007" id="ci476u074-00009" SectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2013/938/regulation/5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-687ff49a7030ea377472024940602217" Type="C">
<Para>
<Text>
<CitationSubRef id="ci476u074-00015" SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36">Sch. 36</CitationSubRef>
applied (19.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/938" id="ci476u074-00016" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="938" Title="The Small Charitable Donations Regulations 2013">The Small Charitable Donations Regulations 2013 (S.I. 2013/938)</Citation>
,
<CitationSubRef CitationRef="ci476u074-00016" id="ci476u074-00017" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2013/938/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="ci476u074-00016" id="ci476u074-00018" SectionRef="regulation-5-1" URI="http://www.legislation.gov.uk/id/uksi/2013/938/regulation/5/1" Operative="true">5(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-49d7e4dcc4a9158a6e3ce5acd89295f2" Type="C">
<Para>
<Text>
Sch. 36 para. 6(2) applied (20.3.2014) (with effect in accordance with
<CitationSubRef CitationRef="d152e7" id="cc00867" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/7/paragraph/5/1" SectionRef="schedule-7-paragraph-5-1">Sch. 7 para. 5(1)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="d152e7" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12">2004 c. 12</Citation>
,
<CitationSubRef CitationRef="d152e7" id="cc00869" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/153A/3" Operative="true" SectionRef="section-153A-3">s. 153A(3)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="d152e13" Year="2014" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="d152e13" id="cc00871" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/3" SectionRef="schedule-7-paragraph-3">Sch. 7 paras. 3</CitationSubRef>
,
<CitationSubRef CitationRef="d152e13" id="cc00872" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/5/1" Operative="true" SectionRef="schedule-7-paragraph-5-1">5(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-3a0e10e9c278d09d81e5dbad50f8e6cf" Type="C">
<Para>
<Text>
Sch. 36 para. 6(2) applied (with effect in accordance with
<CitationSubRef id="cc173276628867" CitationRef="d9e7" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/7/paragraph/8/1" SectionRef="schedule-7-paragraph-8-1">Sch. 7 para. 8(1)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="d9e7" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12">2004 c. 12</Citation>
,
<CitationSubRef id="cc122271958549" CitationRef="d9e7" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/159A/2" Operative="true" SectionRef="section-159A-2">s. 159A(2)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="d9e13" Year="2014" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cc171468542224" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/7" SectionRef="schedule-7-paragraph-7">Sch. 7 paras. 7</CitationSubRef>
,
<CitationSubRef id="cc165678869281" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/7/paragraph/8/3" Operative="true" SectionRef="schedule-7-paragraph-8-3">8(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e38fc5700319094f1eef07495e7cec86" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36" id="cj741zvd4-00007">Sch. 36</CitationSubRef>
applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/606" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="606" Title="The Education (Postgraduate Master's Degree Loans) Regulations 2016" id="cj741zvd4-00008">The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/1/1" CitationRef="cj741zvd4-00008" id="cj741zvd4-00009">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-43-2" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/43/2" CitationRef="cj741zvd4-00008" Operative="true" id="cj741zvd4-00010">43(2)</CitationSubRef>
<CitationSubRef SectionRef="regulation-43-3" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/43/3" CitationRef="cj741zvd4-00008" id="cj741zvd4-00011">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b91a526c6b2e83815c839cd036916985" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36" id="cj741zvd4-00018">Sch. 36</CitationSubRef>
applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/606" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="606" Title="The Education (Postgraduate Master's Degree Loans) Regulations 2016" id="cj741zvd4-00019">The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/1/1" CitationRef="cj741zvd4-00019" id="cj741zvd4-00020">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-77-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/77/1" CitationRef="cj741zvd4-00019" Operative="true" id="cj741zvd4-00021">77(1)</CitationSubRef>
<CitationSubRef SectionRef="regulation-77-2" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/77/2" CitationRef="cj741zvd4-00019" id="cj741zvd4-00022">(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b1cd5127a5fc8a7e16dd1d10ba5adc48" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36" id="cj741zvd4-00029">Sch. 36</CitationSubRef>
applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/606" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="606" Title="The Education (Postgraduate Master's Degree Loans) Regulations 2016" id="cj741zvd4-00030">The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/1/1" CitationRef="cj741zvd4-00030" id="cj741zvd4-00031">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-78-1" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/78/1" CitationRef="cj741zvd4-00030" Operative="true" id="cj741zvd4-00032">78(1)</CitationSubRef>
<CitationSubRef SectionRef="regulation-78-2" URI="http://www.legislation.gov.uk/id/uksi/2016/606/regulation/78/2" CitationRef="cj741zvd4-00030" id="cj741zvd4-00033">(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e6a1af3459bffb9c509fe2009a8914d5" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36" id="cj9yxc444-00006">Sch. 36</CitationSubRef>
applied (with modifications) (1.1.2017) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016" id="cj9yxc444-00007">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef SectionRef="section-162-2" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/162/2" CitationRef="cj9yxc444-00007" id="cj9yxc444-00008">s. 162(2)</CitationSubRef>
,
<CitationSubRef StartSectionRef="schedule-20-paragraph-18" EndSectionRef="schedule-20-paragraph-21" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20/paragraph/18" UpTo="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20/paragraph/21" CitationRef="cj9yxc444-00007" Operative="true" id="cj9yxc444-00009">Sch. 20 paras. 18-21</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/1249" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="1249" Title="The Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016" id="cj9yxc444-00010">S.I. 2016/1249</Citation>
,
<CitationSubRef SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2016/1249/regulation/2" CitationRef="cj9yxc444-00010" id="cj9yxc444-00011">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8e4b794ea8db403581da76d674ef4527" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-36-paragraph-6-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/2" id="cj9zbf8k4-00166">Sch. 36 para. 6(2)</CitationSubRef>
applied (17.1.2017) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/2" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="2" Title="Savings (Government Contributions) Act 2017" id="cj9zbf8k4-00167">Savings (Government Contributions) Act 2017 (c. 2)</Citation>
,
<CitationSubRef SectionRef="section-6-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/section/6/2" CitationRef="cj9zbf8k4-00167" id="cj9zbf8k4-00168">s. 6(2)</CitationSubRef>
<CitationSubRef SectionRef="section-6-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/section/6/3" CitationRef="cj9zbf8k4-00167" id="cj9zbf8k4-00169">(3)</CitationSubRef>
,
<CitationSubRef SectionRef="schedule-1-paragraph-6-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/schedule/1/paragraph/6/3" CitationRef="cj9zbf8k4-00167" Operative="true" id="cj9zbf8k4-00170">Sch. 1 para. 6(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-52971807e63613a317eacf10f5b50ce7" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-36-paragraph-6-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/2" id="cj9zbf8k4-00226">Sch. 36 para. 6(2)</CitationSubRef>
applied (17.1.2017) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/2" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="2" Title="Savings (Government Contributions) Act 2017" id="cj9zbf8k4-00227">Savings (Government Contributions) Act 2017 (c. 2)</Citation>
,
<CitationSubRef SectionRef="section-6-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/section/6/2" CitationRef="cj9zbf8k4-00227" id="cj9zbf8k4-00228">s. 6(2)</CitationSubRef>
<CitationSubRef SectionRef="section-6-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/section/6/3" CitationRef="cj9zbf8k4-00227" id="cj9zbf8k4-00229">(3)</CitationSubRef>
,
<CitationSubRef SectionRef="schedule-1-paragraph-10-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/schedule/1/paragraph/10/4" CitationRef="cj9zbf8k4-00227" Operative="true" id="cj9zbf8k4-00230">Sch. 1 para. 10(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-be3dbcbe253578c42b586cf98dd869ae" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-36-paragraph-6-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/2" id="cj9zbf8k4-00390">Sch. 36 para. 6(2)</CitationSubRef>
applied (17.1.2017) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/2" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="2" Title="Savings (Government Contributions) Act 2017" id="cj9zbf8k4-00391">Savings (Government Contributions) Act 2017 (c. 2)</Citation>
,
<CitationSubRef SectionRef="section-6-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/section/6/2" CitationRef="cj9zbf8k4-00391" id="cj9zbf8k4-00392">s. 6(2)</CitationSubRef>
<CitationSubRef SectionRef="section-6-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/section/6/3" CitationRef="cj9zbf8k4-00391" id="cj9zbf8k4-00393">(3)</CitationSubRef>
,
<CitationSubRef SectionRef="schedule-2-paragraph-19-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/2/schedule/2/paragraph/19/2" CitationRef="cj9zbf8k4-00391" Operative="true" id="cj9zbf8k4-00394">Sch. 2 para. 19(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>