http://www.legislation.gov.uk/uksi/2006/575/regulation/36The Pension Protection Fund (Tax) Regulations 2006texttext/xmlenStatute Law DatabaseCORPORATION TAXINCOME TAXCAPITAL GAINS TAXINHERITANCE TAXSTAMP DUTY LAND TAX2015-06-11Expert Participation2013-05-31 In the Pensions Act 2004 (c. 35), Part 2 establishes and deals with the Board of the Pension Protection Fund (“the Board”). The Board is a body corporate, and has two main functions. First, the Board is to administer the Pension Protection Fund, from which compensation will be paid to members of certain pension schemes which are underfunded and no longer have a solvent sponsoring employer; and (secondly) the Board is to administer the Fraud Compensation Fund, from which compensation will be paid to certain pension schemes which no longer have a solvent sponsoring employer in cases of fraud and misappropriation of scheme assets. <P1 DocumentURI="http://www.legislation.gov.uk/uksi/2006/575/regulation/36" IdURI="http://www.legislation.gov.uk/id/uksi/2006/575/regulation/36" id="regulation-36"><Pnumber>36</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/uksi/2006/575/regulation/36/1" IdURI="http://www.legislation.gov.uk/id/uksi/2006/575/regulation/36/1" id="regulation-36-1"><Pnumber>1</Pnumber><P2para><Text>If the Board of the Pension Protection Fund acquires more than half the ordinary share capital of a company (so that, accordingly, the condition in paragraph (a) of section 769(1) of <Acronym Expansion="Income and Corporation Taxes Act">ICTA</Acronym> <CommentaryRef Ref="c1543381"/> is met), there is no change in the ownership of the company for the purposes of sections 767A to 768E of ICTA <CommentaryRef Ref="c1543382"/> (change in ownership of company).</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/uksi/2006/575/regulation/36/2" IdURI="http://www.legislation.gov.uk/id/uksi/2006/575/regulation/36/2" id="regulation-36-2"><Pnumber>2</Pnumber><P2para><Text>This regulation is to be construed as one with sections 767A to 768E of ICTA.</Text></P2para></P2></P1para></P1></P1group></Body></Secondary><Commentaries><Commentary id="c1543381" Type="M"><Para><Text>Section 769(1) was amended by paragraph 4(2) of Schedule 26 to the <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00018" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4" Title="Finance Act 1995">Finance Act 1995 (c. 4)</Citation> and by section 116(5) of and paragraph 32 of Schedule 5 to, the <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00019" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36" Title="Finance Act 1998">Finance Act 1998 (c. 36)</Citation>.</Text></Para></Commentary><Commentary id="c1543382" Type="M"><Para><Text>Section 767A was inserted by section 135(1) of the <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00021" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Finance Act 1994">Finance Act 1994 (c. 9)</Citation> and section 768E was inserted by paragraph 4(3) of Schedule 30 to the <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00022" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>.</Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. 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Participation</span><span class="html-tag"></dc:contributor></span></div><div class="line"><span class="html-tag"><dct:valid></span><span>2013-05-31</span><span class="html-tag"></dct:valid></span></div><span> </span><div class="line"><span class="html-tag"><dc:description></span><span>In the Pensions Act 2004 (c. 35), Part 2 establishes and deals with the Board of the Pension Protection Fund (“the Board”). The Board is a body corporate, and has two main functions. First, the Board is to administer the Pension Protection Fund, from which compensation will be paid to members of certain pension schemes which are underfunded and no longer have a solvent sponsoring employer; and (secondly) the Board is to administer the Fraud Compensation Fund, from which compensation will be paid to certain pension schemes which no longer have a solvent sponsoring employer in cases of fraud and misappropriation of scheme assets.</span><span class="html-tag"></dc:description></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">self</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/regulation/36/data.xml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span 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class="html-attribute-value">575</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Made<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2006-03-09</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Laid<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2006-03-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomParliament</span>"</span>/></span></div><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:ComingIntoForce></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DateTime<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2006-04-06</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:ComingIntoForce></span></div></div><div class="line"><span class="html-tag"><ukm:ISBN<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0110742184</span>"</span>/></span></div><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffects></span></div><div class="opened"><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">2006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-10-29T11:26:25Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">1012</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2024/1012</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2024</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">reg. 42B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">262</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">Editor: leave date 18.11.2024 in annotation.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-3e1e009be6e950074cc1aa5be3d173e0</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">reg. 26(6)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">substituted for regs. 42, 42A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-3e1e009be6e950074cc1aa5be3d173e0</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2006/575</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">575</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>The Pension Protection Fund (Tax) Regulations 2006</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">xmlns:err</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/error</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">regulation-42B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2006/575/regulation/42B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">err:Ref</span>="<span class="html-attribute-value">Section missing in legislation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Missing</span>="<span class="html-attribute-value">true</span>"</span>></span><span>reg. 42B</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">regulation-26-6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/26/6</span>"</span>></span><span>reg. 26(6)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">regulation-1-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/2</span>"</span>></span><span>reg. 1(2)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">regulation-1-3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2024/1012/regulation/1/3</span>"</span>></span><span>(3)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2024-11-18</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">Other</span>"</span><span class="html-attribute"> <span class="html-attribute-name">OtherQualification</span>="<span class="html-attribute-value">for the tax year 2024-25 and subsequent tax years</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffects></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:SecondaryMetadata></span></div></div><span> </span><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Notes></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Note<span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2006/575/notes</span>"</span>/></span></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2008-12-11</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/pdfs/uksiem_20060575_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Explanatory Memorandum</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Notes></span></div></div><span> </span><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/pdfs/uksi_20060575_301114_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2015-04-02</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Revised</span>="<span class="html-attribute-value">2014-11-30</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Size</span>="<span class="html-attribute-value">65103</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2008-12-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/pdfs/uksi_20060575_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Print Version</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">47</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">47</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Secondary></span></div><div class="opened"><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Body<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2006/575/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">47</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2013-05-31</span>"</span>></span></div><div class="opened"><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2006-04-06</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/regulation/36</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2006/575/regulation/36</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">regulation-36</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>36</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/regulation/36/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2006/575/regulation/36/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">regulation-36-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>If the Board of the Pension Protection Fund acquires more than half the ordinary share capital of a company (so that, accordingly, the condition in paragraph (a) of section 769(1) of </span><div class="line"><span class="html-tag"><Acronym<span class="html-attribute"> <span class="html-attribute-name">Expansion</span>="<span class="html-attribute-value">Income and Corporation Taxes Act</span>"</span>></span><span>ICTA</span><span class="html-tag"></Acronym></span></div><span> </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c1543381</span>"</span>/></span></div><span> is met), there is no change in the ownership of the company for the purposes of sections 767A to 768E of ICTA </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c1543382</span>"</span>/></span></div><span> (change in ownership of company).</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2006/575/regulation/36/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2006/575/regulation/36/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">regulation-36-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>This regulation is to be construed as one with sections 767A to 768E of ICTA.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Body></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Secondary></span></div></div><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c1543381</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">M</span>"</span>></span></div><div class="opened"><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Section 769(1) was amended by paragraph 4(2) of Schedule 26 to the </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1995/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00018</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1995</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 1995</span>"</span>></span><span>Finance Act 1995 (c. 4)</span><span class="html-tag"></Citation></span></div><span> and by section 116(5) of and paragraph 32 of Schedule 5 to, the </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1998/36</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00019</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1998</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">36</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 1998</span>"</span>></span><span>Finance Act 1998 (c. 36)</span><span class="html-tag"></Citation></span></div><span>.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c1543382</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">M</span>"</span>></span></div><div class="opened"><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Section 767A was inserted by section 135(1) of the </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 1994</span>"</span>></span><span>Finance Act 1994 (c. 9)</span><span class="html-tag"></Citation></span></div><span> and section 768E was inserted by paragraph 4(3) of Schedule 30 to the </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00022</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2002</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 2002</span>"</span>></span><span>Finance Act 2002 (c. 23)</span><span class="html-tag"></Citation></span></div><span>.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>