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Capital Allowances Act 20012001 CHAPTER 2

PART 2

PLANT AND MACHINERY ALLOWANCES

CHAPTER 17

ANTI-AVOIDANCE

Relevant transactions

213 Relevant transactions: sale, hire-purchase (etc.) and assignment

(1) For the purposes of this Chapter, a person (“B”) enters into a relevant transaction withanother (“S”) if—

(a) S sells plant or machinery to B,(b) B enters into a contract with S providing that B shall or may become the owner

of plant or machinery on the performance of the contract, or(c) S assigns to B the benefit of a contract providing that S shall or may become

the owner of plant or machinery on the performance of the contract.

(2) For the purposes of this Chapter, references to B’s expenditure under a relevanttransaction are references—

(a) in the case of a sale within subsection (1)(a), to B’s capital expenditure on theprovision of the plant or machinery by purchase,

(b) in the case of a contract within subsection (1)(b), to B’s capital expenditureunder the contract so far as it relates to the plant or machinery, or

(c) in the case of an assignment within subsection (1)(c), to B’s capitalexpenditure under the contract so far as it relates to the plant or machinery oris by way of consideration for the assignment.

(3) If—

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(a) B is treated under section 14 (use for qualifying activity of plant or machinerywhich is a gift) as having incurred capital expenditure on the provision ofplant or machinery, and

(b) the donor of the plant or machinery was S,B is to be treated for the purposes of this Chapter as having incurred capital expenditureon the provision of the plant or machinery by purchasing it from S.

Restrictions on allowances

214 Connected persons

Allowances under this Part are restricted under sections 217 and 218 if—(a) B enters into a relevant transaction with S, and(b) B and S are connected with each other.

215 Transactions to obtain allowances

Allowances under this Part are restricted under sections 217 and 218 if—(a) B enters into a relevant transaction with S, and(b) it appears that the sole or main benefit which (but for this section) might have

been expected to accrue to B or S, or to any other party, from—(i) the relevant transaction, or

(ii) transactions of which the relevant transaction is one,was obtaining an allowance under this Part.

216 Sale and leaseback, etc.

(1) Allowances under this Part are restricted under sections 217 and 218 if—(a) B enters into a relevant transaction with S, and(b) the plant or machinery—

(i) continues to be used for the purposes of a qualifying activity carriedon by S, or

(ii) is used after the date of the transaction for the purposes of a qualifyingactivity carried on by S or by a person (other than B) who is connectedwith S, without having been used since that date for the purposesof any other qualifying activity except that of leasing the plant ormachinery.

(2) In this section—“the date of the transaction” means the date of the sale, the making of the

contract or the assignment referred to in section 213(1)(a) to (c), and“qualifying activity” includes any activity listed in section 15(1) even if

any profits or gains from it are not chargeable to tax.

217 No first-year allowance for B’s expenditure

(1) If this section applies as a result of section 214, 215 or 216, a first-year allowance isnot to be made in respect of B’s expenditure under the relevant transaction.

Capital Allowances Act 2001 (c. 2)Part 2 – Plant and machinery allowancesChapter 17 – Anti-avoidanceDocument Generated: 2018-06-20

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(2) Any first-year allowance which is prohibited by subsection (1), but which has alreadybeen made, is to be withdrawn.

(3) If plant or machinery is the subject of a sale and finance leaseback (as defined insection 221) section 223 applies instead of this section.

218 Restriction on B’s qualifying expenditure

(1) If this section applies as a result of section 214, 215 or 216, the amount, if any, bywhich B’s expenditure under the relevant transaction exceeds D is to be left out ofaccount in determining B’s available qualifying expenditure.

D is defined in subsections (2) and (3).

(2) If S is required to bring a disposal value into account under this Part because of therelevant transaction, D is that disposal value.

(3) If S is not required to bring a disposal value into account under this Part because ofthe relevant transaction, D is whichever of the following is the smallest—

(a) the market value of the plant or machinery;(b) if S incurred capital expenditure on the provision of the plant or machinery,

the amount of that expenditure;(c) if a person connected with S incurred capital expenditure on the provision of

the plant or machinery, the amount of that expenditure.

(4) If plant or machinery is the subject of a sale and finance leaseback (as defined insection 221), section 224 or 225 applies instead of this section.

[F1Finance leases and certain operating leases]

Annotations:

Amendments (Textual)F1 S. 219 cross-heading substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending

Act) by Finance Act 2006 (c. 25), Sch. 9 para. 15(5)

219 Meaning of “finance lease”

(1) In this Chapter “finance lease” means any arrangements—(a) which provide for plant or machinery to be leased or otherwise made available

by a person (“the lessor”) to another person (“the lessee”), and(b) which, under [F2generally accepted accounting practice]—

(i) fall (or would fall) to be treated, in the accounts of the lessor or aperson connected with the lessor, as a finance lease or a loan, or

(ii) are comprised in arrangements which fall (or would fall) to be sotreated.

(2) F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In this section “accounts”, in relation to a company, includes any accounts which—(a) relate to two or more companies of which that company is one, and

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[F4(b) are drawn up in accordance with generally accepted accounting practice.]

Annotations:

Amendments (Textual)F2 Words in s. 219(1) substituted (24.7.2002) by Finance Act 2002 (c. 23), s. 103(4)(g)F3 S. 219(2) repealed (with effect as mentioned in s. 107 of the amending Act) by Finance Act 2002

(c. 23), s. 141, Sch. 40 Pt. 3(16)F4 S. 219(3)(b) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 4 para. 33

220 Allocation of expenditure to a chargeable period

[F5(A1) Subsection (1) applies to a company for a chargeable period if—(a) at the end of the ICTA period of account which is the basis period for the

chargeable period, the company is a member of a group, and(b) the last day of that ICTA period of account is not also the last day of an ICTA

period of account of the principal company of the group.]

(1) Subject to subsection (2), if [F6the company] incurs at any time in [F7the chargeableperiod] capital expenditure on the provision of plant or machinery for leasing under afinance lease [F8or under a qualifying operating lease (see subsection (4))] —

(a) the part of the expenditure which is proportional to the part of that chargeableperiod falling before that time is not to be taken into account in determiningthat [F9company's] available qualifying expenditure for that period, but

(b) this does not prevent that part of the expenditure being taken into accountin determining that [F9company's] available qualifying expenditure for anysubsequent chargeable period.

(2) Subsection (1)(a) does not apply to a chargeable period if a disposal event occurs inthat period in respect of the plant or machinery.

[F10(3) The following provisions have effect for the interpretation of this section.

(4) A “qualifying operating lease” is a plant or machinery lease that meets the followingconditions—

(a) it is not a finance lease,(b) it is a funding lease,(c) its term is longer than 4 years but not longer than 5 years.

(5) An ICTA period of account is the basis period for a chargeable period if the chargeableperiod coincides with, or falls within, the ICTA period of account.

(6) An “ICTA period of account” is a period of account as defined in section 832(1) ofICTA.

(7) The provisions of section 170(3) to (6) of TCGA 1992 apply to determine for thepurposes of this section—

(a) whether a company is member of a group, and(b) which company is the principal company of the group.

(8) But, in applying those provisions for the purposes of this section, a company (“thesubsidiary company”) that does not have ordinary share capital is to be treated as being


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a qualifying 75% subsidiary of another company (“the parent company”) if the parentcompany—

(a) has control of the subsidiary companyF11..., and(b) is beneficially entitled to the appropriate proportion of profits and assets.

(9) The parent company is beneficially entitled to the appropriate proportion of profitsand assets if (and only if) it—

(a) is beneficially entitled to at least 75% of any profits available for distributionto equity holders of the subsidiary company, and

(b) would be beneficially entitled to at least 75% of any assets of the subsidiarycompany available for distribution to its equity holders on a winding-up.

(10) The provisions of Schedule 18 to ICTA (equity holders and profits or assets etc) alsoapply for the purposes of this section.

(11) In this section, the following expressions have the same meaning as in Chapter 6A ofPart 2 (interpretation of provisions about long funding leases)—

“funding lease”,“plant or machinery lease”,“term”, in relation to a lease.]

Annotations:

Amendments (Textual)F5 S. 220(A1) inserted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by

Finance Act 2006 (c. 25), Sch. 9 para. 15(2)F6 Words in s. 220(1) substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act)

by Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(a)F7 Words in s. 220(1) substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act)

by Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(b)F8 Words in s. 220(1) inserted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by

Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(c)F9 Word in s. 220(1) substituted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act)

by Finance Act 2006 (c. 25), Sch. 9 para. 15(3)(d)F10 S. 220(3)-(11) inserted (with effect in accordance with Sch. 9 para. 15(6) of the amending Act) by

Finance Act 2006 (c. 25), Sch. 9 para. 15(4)F11 Words in s. 220(8)(a) omitted (6.4.2007) by virtue of Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1

para. 402, Sch. 3 Pt. 1 (with Sch. 2)

Sale and finance leasebacks

221 Meaning of “sale and finance leaseback”

(1) For the purposes of this section and sections 222 to 228, plant or machinery is thesubject of a sale and finance leaseback if—

(a) B enters into a relevant transaction with S,(b) after the date of the transaction, the plant or machinery—

(i) continues to be used for the purposes of a qualifying activity carriedon by S,




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(ii) is used for the purposes of a qualifying activity carried on by S or bya person (other than B) who is connected with S, without having beenused since that date for the purposes of any other qualifying activityexcept that of leasing the plant or machinery, or

(iii) is used for the purposes of a non-qualifying activity carried on by[F12S or by a person (other than B) who is connected with S] , withouthaving been used since that date for the purposes of a qualifyingactivity except that of leasing the plant or machinery, and

(c) it is directly or indirectly as a consequence of having been leased under afinance lease that the plant or machinery is available to be so used after thatdate.

(2) In this section—“the date of the transaction” means the date of the sale, the making of the

contract or the assignment referred to in section 213(1)(a) to (c),“non-qualifying activity” means any activity which is not a qualifying

activity, and“qualifying activity” includes any activity listed in section 15(1) even if

any profits or gains from it are not chargeable to tax.

Annotations:

Amendments (Textual)F12 Words in s. 221(1)(b)(iii) substituted (with effect as mentioned in s. 69(2) of the amending Act) by

Finance Act 2001 (c. 9), s. 69(1), Sch. 21 para. 3

222 Disposal value restricted

(1) If—(a) plant or machinery is the subject of a sale and finance leaseback, and(b) S is required to bring a disposal value into account under this Part because of

the relevant transaction,the disposal value is whichever of the amounts in subsection (2) is the smallest.

(2) The amounts are—(a) the disposal value that S would be required to bring into account apart from

subsection (1);(b) the market value of the plant or machinery;(c) if S incurred capital expenditure on the provision of the plant or machinery,

the notional written-down value of that capital expenditure;(d) if a person connected with S incurred capital expenditure on the provision

of the plant or machinery, the notional written-down value of that capitalexpenditure.

(3) The notional written-down value is—

where—





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QE is the expenditure incurred by S, or the person connected with S, on the plant ormachinery,A is the total of all allowances which could have been made to S, or the personconnected with S, in respect of that expenditure if—(a) that expenditure had been qualifying expenditure,(b) that expenditure had been the only expenditure that had ever been taken intoaccount in determining his available qualifying expenditure,(c) that expenditure had been treated as long-life asset expenditure only if it is in factsuch expenditure, and(d) all allowances had been made in full.

(4) This section does not apply if the finance lease or any transaction or series oftransactions of which it forms a part makes provision such as is described insection 225(1) (sale and finance leasebacks: B’s qualifying expenditure if lessor notbearing non-compliance risk).

223 No first-year allowance for B’s expenditure

(1) If plant or machinery is the subject of a sale and finance leaseback, a first-yearallowance is not to be made in respect of B’s expenditure under the relevanttransaction.

(2) Any first-year allowance which is prohibited by subsection (1), but which has alreadybeen made, is to be withdrawn.

224 Restriction on B’s qualifying expenditure

(1) If plant or machinery is the subject of a sale and finance leaseback the amount, if any,by which B’s expenditure under the relevant transaction exceeds D is to be left out ofaccount in determining B’s available qualifying expenditure.

D is defined in subsections (2) and (3).

(2) If S is required to bring a disposal value into account under this Part because ofthe relevant transaction, D is that disposal value (determined in accordance withsection 222).

(3) If S is not required to bring a disposal value into account under this Part because ofthe relevant transaction, D is whichever of the following is the smallest—

(a) the market value of the plant or machinery;(b) if S incurred capital expenditure on the provision of the plant or machinery,

the notional written-down value of that capital expenditure;(c) if a person connected with S incurred capital expenditure on the provision

of the plant or machinery, the notional written-down value of that capitalexpenditure.

(4) In this section “the notional written-down value”, in relation to expenditure incurredby a person on the provision of plant or machinery, has the meaning given bysection 222(3).

(5) This section does not apply if the finance lease or any transaction or series oftransactions of which it forms a part makes provision such as is described insection 225(1).





225 B’s qualifying expenditure if lessor not bearing non-compliance risk

(1) This section applies if plant or machinery is the subject of a sale and finance leaseback,and the finance lease, or any transaction or series of transactions of which it forms apart, makes provision which—

(a) removes from the lessor the whole, or the greater part, of any risk, whichwould otherwise fall directly or indirectly on the lessor, of any personsustaining a loss if payments under the lease are not made in accordance withits terms, and

(b) does so otherwise than by means of guarantees from persons connected withthe lessee.

(2) In such a case the following are not qualifying expenditure for the purposes of thisPart —

(a) B’s expenditure under the relevant transaction;(b) if the lessor is a different person from B, the expenditure incurred by the lessor

on the provision of the plant or machinery.

(3) For the purposes of determining whether this section applies, the lessor and the personsconnected with the lessor are treated as the same person.

226 Qualifying expenditure limited in subsequent transactions

(1) Subsection (2) applies if—(a) plant or machinery has been the subject of a sale and finance leaseback,(b) S was required to bring a disposal value into account under this Part because

of the relevant transaction,(c) at any time after that event, a person (“P”) becomes the owner of the plant or

machinery as a result of incurring capital expenditure, and(d) P’s allowances are not restricted by any other provision of this Chapter.

(2) The amount of P’s qualifying expenditure is limited to the sum of—(a) the amount given by section 222 as the amount of S’s disposal value, and(b) so much of the actual amount of the expenditure as is treated as expenditure

on the provision of plant or machinery under section 25 (building alterationsconnected with installation of plant or machinery).

Sale and leaseback or sale and finance leaseback: election for special treatment

227 Circumstances in which election may be made

(1) Section 228 applies if—(a) B enters into a relevant transaction with S,(b) the plant or machinery—

(i) is within section 216(1)(b) (sale and leaseback), or(ii) is the subject of a sale and finance leaseback (see section 221),

(c) the conditions set out in subsection (2) are met, and(d) B and S elect that section 228 should apply.

(2) The conditions are—(a) that S incurred capital expenditure on the provision of the plant or machinery,


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(b) that the plant or machinery was unused and not second-hand at or after thetime when it was acquired by S,

(c) that the plant or machinery was acquired by S otherwise than as a result of atransaction to which section 217, 218, 223 or 224 applies,

(d) that the relevant transaction is effected not more than 4 months after the firstoccasion on which the plant or machinery is brought into use by any personfor any purpose, and

(e) that S has not—(i) made a claim for an allowance under this Act in respect of expenditure

incurred on the provision of the plant or machinery,(ii) made a tax return in which such expenditure is taken into account in

determining his available qualifying expenditure for the purposes ofthis Part, or

(iii) given notice of any such amendment of a tax return as provides forsuch expenditure to be so taken into account.

(3) In subsection (2)(b) and (c), the references to the plant or machinery being acquiredby S are, in a case where the relevant transaction between S and B falls withinsection 213(1)(c) (assignment), references to the making of the contract the benefitof which S assigns to B.

(4) An election under this section—(a) must be made by notice to [F13an officer of Revenue and Customs] no later

than 2 years after the date of the transaction, and(b) is irrevocable.

(5) Nothing in—(a) section 42 of, or Schedule 1A to, TMA 1970 (claims and elections for income

tax purposes), or(b) paragraphs 54 to 60 of Schedule 18 to FA 1998 (claims and elections for

corporation tax purposes),applies to such an election.

(6) In subsection (4) “the date of the transaction” means the date of the sale, the makingof the contract or the assignment referred to in section 213(1)(a) to (c).

Annotations:

Amendments (Textual)F13 Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s.

53(1), Sch. 4 para. 83(1); S.I. 2005/1126, art. 2(2)(h)

228 Effect of election: relaxation of restriction on B’s qualifying expenditure, etc.

(1) The effect of an election under section 227 in relation to B is that subsections (2) and(3) apply instead of section 218 or 224 (restriction on B’s qualifying expenditure).

(2) The amount, if any, by which B’s expenditure under the relevant transaction exceedsD is to be left out of account in determining B’s available qualifying expenditure.

(3) D is whichever of the following is the smaller—





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(a) if S incurred capital expenditure on the provision of the plant or machinery,the amount of that expenditure;

(b) if a person connected with S incurred capital expenditure on the provision ofthe plant or machinery, the amount of that expenditure.

(4) Nothing in subsections (1) to (3) prevents section 225 from applying.

(5) The effect of an election under section 227 in relation to S is—(a) that no allowance is to be made to S under this Act in respect of the capital

expenditure on the provision of the plant or machinery, and(b) that the whole of that expenditure must be left out of account in determining

the amount for any period of Ss’ available qualifying expenditure for thepurposes of this Part.

[F14Finance leaseback: parties' income and profits

Annotations:

Amendments (Textual)F14 Ss. 228A-228J and cross-heading inserted (with effect in accordance with s. 134(3) of the amending

Act) by Finance Act 2004 (c. 12), s. 134

228A Application of sections 228B to 228E

(1) Sections 228B to 228E apply where—(a) plant or machinery is the subject of a sale and finance leaseback for the

purposes of section 221, and(b) section 222 (restriction of disposal value) applies.

(2) [F15Sections 228B and 228C] also apply, with the modifications set out in section 228F,where plant or machinery is the subject of a lease and finance leaseback (as definedin section 228F).

Annotations:

Amendments (Textual)F15 Words in s. 228A(2) substituted (with effect in accordance with Sch. 5 para. 17(5)-(7) of the amending

Act) by Finance Act 2007 (c. 11), Sch. 5 para. 17(2)

228B Lessee’s income or profits: deductions

(1) For the purpose of income tax or corporation tax, in calculating the lessee’s incomeor profits for a period of account the amount deducted in respect of amounts payableunder the leaseback may not exceed the permitted maximum.

(2) The permitted maximum is the total of—(a) finance charges shown in the accounts, and(b) depreciation, taking the value of the plant or machinery at the beginning of

the leaseback to be the restricted disposal value.






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(3) In relation to a period of account during which the leaseback terminates, the permittedmaximum shall also include an amount calculated in accordance with subsection (4).

(4) The calculation is—

where—

“ Current Book Value ” means the net book value of the leased plant or machineryimmediately before the termination,

“ Original Consideration ” means the consideration payable to S for entering into therelevant transaction, and

“ Original Book Value ” means the net book value of the leased plant or machineryat the beginning of the leaseback.

228C Lessee’s income or profits: termination of leaseback

(1) Subsection (2) applies where the leaseback terminates.

(2) For the purpose of the calculation of income tax or corporation tax, the income orprofits of the lessee from the relevant qualifying activity for the period in which thetermination occurs shall be increased by an amount calculated in accordance withsubsection (3).

(3) The calculation is—

where—

“ Net Consideration ” means—(a) the consideration payable to S for entering into the relevant transaction,minus(b) the restricted disposal value,

“ Current Book Value ” means the net book value of the leased plant or machineryimmediately before the termination, and

“ Original Book Value ” means the net book value of the leased plant or machineryat the beginning of the leaseback.

(4) In this section “ relevant qualifying activity ” means the qualifying activity for thepurposes of which the leased plant or machinery was used immediately before thetermination.

(5) Section 228B has no effect on the treatment for the purposes of income tax orcorporation tax of amounts received by way of refund on the termination of a leasebackof amounts payable under it.





(6) In subsection (5), “ amounts received by way of refund ” includes any amount thatwould be so received in respect of the lessee’s interest under the leaseback if anyamounts due to the lessor under the leaseback were disregarded.

228D Lessor’s income or profits

(1) This section applies in relation to the calculation of the lessor’s income or profits fora period of account for the purpose of income tax or corporation tax.

(2) Where—(a) an amount receivable in respect of the lessor’s interest under the leaseback

falls to be taken into account in that calculation, and(b) that amount is reduced by an amount due to the lessee under the leaseback,

that reduction shall be disregarded when taking the amount receivable into account.

(3) The amounts receivable in respect of the lessor’s interest under the leaseback that fallto be taken into account in that calculation may be disregarded to the extent that theyexceed the permitted threshold (whether or not subsection (2) applies).

(4) The permitted threshold is the total of—(a) gross earnings, and(b) the allowable proportion of the capital repayment.

(5) In subsection (4)(a) “ gross earnings ” means the amount shown in the lessor’saccounts in respect of the lessor’s gross earnings under the leaseback.

(6) In subsection (4)(b) “ allowable proportion of the capital repayment ” means theamount obtained by this calculation—

where—

“ Investment Reduction For Period ” means the amount shown in the lessor’s accountsin respect of the reduction in net investment in the leaseback, and

“ Net Investment ” means the amount shown in the lessor’s accounts as the lessor’snet investment in the leaseback at the beginning of its term.

(7) This section does not apply to a leaseback if the lessee is a lessee by way of anassignment made before 17 March 2004.

Annotations:

Modifications etc. (not altering text)C6 S. 228D modified (19.7.2007) by Finance Act 2007 (c. 11), Sch. 5 para. 17(9)

228E Lessor’s income or profits: termination of leaseback

(1) Subsection (2) applies where—(a) the leaseback terminates,




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(b) the lessor disposes of the plant or machinery, and(c) the amount of the disposal value required to be brought into account because

of that disposal is limited by section 62.

(2) For the purpose of income tax or corporation tax, in calculating the lessor’s income orprofits for the period in which the termination occurs the amount deducted in respectof any amount refunded to the lessee may not exceed the amount to which the disposalvalue is limited by section 62.

228F Lease and finance leaseback

(1) [F16Sections 228B and 228C] apply, with the following modifications, where plant ormachinery is the subject of a lease and finance leaseback.

(2) In determining the permitted maximum for the purposes of section 228B, depreciationshall be disregarded.

(3) In the calculation under section 228C(3), the amount of the consideration referred toin subsection (6)(b) of this section shall be substituted for the Net Consideration.

F17(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Plant or machinery is the subject of a lease and finance leaseback if—(a) a person (“S”) leases the plant or machinery to another (“B”),(b) after the date of that transaction, the use of the plant or machinery falls within

sub-paragraph (i), (ii) or (iii) of section 221(1)(b), and(c) it is directly as a consequence of having been leased under a finance lease that

the plant or machinery is available to be so used after that date.

(6) For the purposes of subsection (5), S leases the plant or machinery to B only if—(a) S grants B rights over the plant or machinery,(b) consideration is given for that grant, and(c) S is not required to bring all of that consideration into account under this Part.

(7) Plant or machinery is not the subject of a lease and finance leaseback for the purposesof this section in any case where the condition in subsection (6)(c) is met only becauseof an election under section 199 made before 18 May 2004.

(8) In the application of [F18sections 228B and 228C] in relation to a lease and financeleaseback—

(a) references to the lessee are references to the person referred to as S in thissection, F19...

F20(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)F16 Words in s. 228F(1) substituted (with effect in accordance with Sch. 5 para. 17(5)-(7) of the amending

Act) by Finance Act 2007 (c. 11), Sch. 5 para. 17(3)(a)F17 S. 228F(4) repealed (with effect in accordance with Sch. 5 para. 17(5)-(7) of the amending Act) by

Finance Act 2007 (c. 11), Sch. 5 para. 17(3)(b), Sch. 27 Pt. 2(3)F18 Words in s. 228F(8) substituted (with effect in accordance with Sch. 5 para. 17(5)-(7) of the amending

Act) by Finance Act 2007 (c. 11), Sch. 5 para. 17(3)(c)












F19 Word in s. 228F(8)(a) repealed (with effect in accordance with Sch. 5 para. 17(5)-(7) of the amendingAct) by Finance Act 2007 (c. 11), Sch. 5 para. 17(3)(c), Sch. 27 Pt. 2(3)

F20 S. 228F(8)(b) repealed (with effect in accordance with Sch. 5 para. 17(5)-(7) of the amending Act) byFinance Act 2007 (c. 11), Sch. 5 para. 17(3)(c), Sch. 27 Pt. 2(3)

228G Leaseback not accounted for as finance lease in accounts of lessee

(1) Sections 228B and 228C are subject to this section in their application in relation to aleaseback that is not accounted for as a finance lease in the accounts of the lessee.

(2) Subsection (3) applies where the leaseback is accounted for as a finance lease inthe accounts of a person connected with the lessee; and in that subsection “ relevantcalculation ” means the calculation of—

(a) the permitted maximum for the purposes of section 228B, or(b) the amount by which the income or profits of the lessee are to be increased

in accordance with section 228C.

(3) Where an amount that falls to be used for the purposes of a relevant calculation—(a) cannot be ascertained by reference to the lessee’s accounts because the

leaseback is not accounted for as a finance lease in those accounts, but(b) can be ascertained by reference to the connected person’s accounts for one or

more periods,that amount as ascertained by reference to the connected person’s accounts shall beused for the purposes of the relevant calculation.

(4) Subsections (5) and (6) apply in a case where the leaseback is not accounted for as afinance lease in the accounts of a person connected with the lessee.

(5) Sections 228B and 228C do not apply in relation to the leaseback.

(6) If the term of the leaseback begins on or after 18 May 2004 then, for the purposes ofincome tax or corporation tax, the income or profits of the lessee from the relevantqualifying activity for the period of account during which the term of the leasebackbegins shall be increased by—

(a) the net consideration for the purposes of section 228C(3) (in the case of a saleand finance leaseback), or

(b) the consideration referred to in section 228F(6)(b) (in the case of a lease andfinance leaseback).

(7) For the purposes of this section the leaseback is accounted for as a finance lease ina person’s accounts if—

(a) the leaseback falls, under generally accepted accounting practice, to be treatedin that person’s accounts as a finance lease or loan, or

(b) in a case where the leaseback is comprised in other arrangements, thosearrangements fall, under generally accepted accounting practice, to be sotreated.

228H Sections 228A to 228G: supplementary

(1) In sections 228A to 228G—“ lessee ” does not include a person who is lessee by way of an assignment;








15



the “ net book value ”of leased plant or machinery means the book valueof the plant or machinery having regard to any relevant entry in the lessee’saccounts, but—

(a) also having regard to depreciation up to the time in question, and(b) disregarding any revaluation gains or losses and any impairments;

“ restricted disposal value ” means the disposal value under section 222;“ termination ” in relation to a leaseback includes (except in section 228E)—

(a) the assignment of the lessee’s interest,(b) the making of any arrangements (apart from an assignment of the lessee’s

interest) under which a person other than the lessee becomes liable tomake some or all payments under the leaseback, and

(c) a variation as a result of which the leaseback ceases to be a finance lease.

(2) In a case where accounts drawn up are not correct accounts, or no accounts are drawnup—

(a) the provisions of sections 228A to 228G apply as if correct accounts had beendrawn up, and

(b) amounts referred to in any of those sections as shown in accounts are thosethat would have been shown in correct accounts.

(3) In a case where accounts are drawn up in reliance upon amounts derived from an earlierperiod of account for which correct accounts were not drawn up, or no accounts weredrawn up, amounts referred to in sections 228A to 228G as shown in the accounts forthe later period are those that would have been shown if correct accounts had beendrawn up for the earlier period.

(4) In subsections (2) and (3) “ correct accounts ” means accounts drawn up in accordancewith generally accepted accounting practice.

228J Plant or machinery subject to further operating lease

(1) This section applies where—(a) plant or machinery is the subject of—

(i) a sale and finance leaseback, or(ii) a lease and finance leaseback, and

(b) some or all of the plant or machinery becomes, while the subject of theleaseback, also the subject of a lease in relation to which the followingconditions are met—

(i) the term of the lease begins on or after 18 May 2004;(ii) S, or a person connected with S, is the lessee under the lease;

(iii) the lease is not accounted for as a finance lease in the accounts of thelessee.

(2) For the purpose of income tax or corporation tax, in calculating the lessee’s incomeor profits for a period of account the amount deducted in respect of amounts payableunder the operating lease shall not exceed the relevant amount.

(3) Subsections (4) and (5) apply in relation to the calculation of the lessor’s income orprofits for a period of account for the purpose of income tax or corporation tax.

(4) Where—





(a) an amount receivable in respect of the lessor’s interest under the operatinglease falls to be taken into account in that calculation, and

(b) that amount is reduced by an amount due to the lessee under the operatinglease,

that reduction shall be disregarded when taking the amount receivable into account.

(5) The amounts receivable in respect of the lessor’s interest under the operating leasethat fall to be taken into account in that calculation may be disregarded to the extentthat they exceed the relevant amount (whether or not subsection (4) applies).

(6) Where only some of the plant or machinery is the subject of the operating lease,subsections (2) to (5) shall apply subject to such apportionments as may be just andreasonable.

(7) For the purposes of this section a lease is accounted for as a finance lease in a person’saccounts if—

(a) the lease falls, under generally accepted accounting practice, to be treated inthat person’s accounts as a finance lease or loan, or

(b) in a case where the lease is comprised in other arrangements, thosearrangements fall, under generally accepted accounting practice, to be sotreated.

(8) In this section—“ lease and finance leaseback ” has the meaning given in section 228F;“ lessee ” means the lessee under the operating lease;“ lessor ” means the lessor under the operating lease;“ operating lease ” means the lease referred to in subsection (1)(b);“ relevant amount ” means an amount equal to the permitted maximum under

section 228B as it applies in relation to the leaseback. ]

[F21Disposal of plant or machinery subject to lease where income retained

Annotations:

Amendments (Textual)F21 Ss. 228K-228M and cross-heading inserted (with effect in accordance with s. 84(5)(6) of the amending

Act) by Finance Act 2006 (c. 25), s. 84(3)

228K Disposal of plant or machinery subject to lease where income retained

(1) This section applies for corporation tax purposes if—(a) on any day (“the relevant day”) a person (“the lessor”) carries on a business

of leasing plant or machinery (the “leasing business”),(b) on the relevant day the lessor sells or otherwise disposes of any relevant plant

or machinery subject to a lease to another person,(c) the lessor remains entitled immediately after the disposal to some or all of the

rentals under the lease in respect of the plant or machinery which are payableon or after the relevant day, and

(d) the lessor is required to bring a disposal value of the plant or machinery intoaccount under this Part.




17



(2) The disposal value to be brought into account is determined as follows.

(3) If the amount or value of the consideration for the disposal exceeds the limit that wouldotherwise be imposed on the amount of the disposal value by section 62 (general limit)or 239 (limit on disposal value where additional VAT rebate)—

(a) that limit is not to apply, and(b) the whole of the amount or value of the consideration for the disposal is to be

the disposal value to be brought into account.

(4) In any other case, the disposal value to be brought into account is the sum of—(a) the amount or value of the consideration for the disposal, and(b) the value of the rentals under the lease in respect of the plant or machinery

(see subsections (7) and (8)) which are payable on or after the relevant dayand to which the lessor remains entitled immediately after the disposal,

but subject to the limit imposed on the amount of the disposal value by section 62or 239.

(5) If—(a) any of the rentals under the lease are receivable by the lessor on or after the

relevant day, and(b) the value of any of those rentals is represented in the amount of the disposal

value under subsection (4)(b),the amount of those rentals that is equal to their value as so represented is left out ofaccount in calculating the income of the lessor's leasing business for corporation taxpurposes.

(6) If, in determining under subsection (5) the amount of any rental to be so left out ofaccount, it is necessary to apportion the amount of the rental, the apportionment is tobe made on a just and reasonable basis.

(7) For the purposes of this section, the value of any rentals under the lease in respect ofthe plant or machinery is taken to be the amount of the net present value of the rentals(see section 228L).

(8) If any land or other asset which is not plant or machinery is subject to the lease, thevalue of any rentals under the lease in respect of the plant or machinery is taken tobe so much of the amount of the net present value of the rentals as, on a just andreasonable basis, relates to the plant or machinery.

(9) This section is supplemented by—(a) section 228L (which provides rules for determining the net present value of

the rentals), and(b) section 228M (which defines other expressions used in this section).

228L Determining the net present value of the rentals for purposes of s.228K

(1) For the purposes of section 228K, the amount of the net present value of the rentalsis calculated as follows—

Step 1

Find the amount (“RI”) of each rental payment—(a)





which is payable at any time during the term of the lease, and(b) which is payable on or after the relevant day.

Step 2

For each rental payment find the day (“the payment day”) on which it becomespayable.

Step 3

For each rental payment find the number of days in the period (“P”) which—(a)

begins with the relevant day, and(b) ends with the payment day.

Step 4

Calculate the net present value of each payment (“NPVRI”) by applying the followingformula—

where—

T is the temporal discount rate, and

i is the number of days in P divided by 365.

Step 5

Add together each amount of NPVRI determined under step 4.

(2) For the purposes of this section the “term” of a lease has the meaning given in Chapter6A of this Part.

(3) For the purposes of this section the “temporal discount rate” is 3.5% or such other rateas may be specified by regulations made by the Treasury.

(4) The regulations may make such provision as is mentioned in subsection (3)(b) to (f)of section 178 of FA 1989 (power of Treasury to set rates of interest).

(5) Subsection (5) of that section (power of Commissioners to specify rate by order incertain circumstances) applies in relation to regulations under this section as it appliesin relation to regulations under that section.

228M Other definitions for the purposes of s.228K

(1) This section applies for the purposes of section 228K.

(2) “Business of leasing plant or machinery”—(a) has the same meaning as in Part 2 of Schedule 10 to FA 2006 (sale etc of lessor

companies etc) (if the business is carried on otherwise than in partnership), or


19



(b) has the same meaning as in Part 3 of that Schedule (if the business is carriedon in partnership).

(3) “Lease” includes—(a) an underlease, sublease, tenancy or licence, and(b) an agreement for any of those things.

(4) “Relevant plant or machinery”, in relation to a business of leasing plant or machinery,means plant or machinery on whose provision expenditure is incurred wholly or partlyfor the purposes of the business.]

Miscellaneous and supplementary

229 Hire-purchase etc.

(1) This section applies if—(a) a person carrying on a qualifying activity incurs capital expenditure on the

provision of plant or machinery for the purposes of the qualifying activity, and(b) the expenditure is incurred under a contract providing that the person shall

or may become the owner of the plant or machinery on the performance ofthe contract.

(2) If—(a) the person assigns the benefit of the contract to another before the plant or

machinery is brought into use, and(b) the circumstances are such that allowances to the assignee fall to be restricted

under this Chapter,section 68(3) (disposal value where person ceases to be entitled to benefit of contractbefore plant or machinery brought into use) does not apply.

(3) If the expenditure is incurred on the provision of plant or machinery for leasing undera finance lease—

(a) section 67(3) (expenditure due to be incurred under contract treated asincurred when plant or machinery brought into use), and

(b) section 68 (disposal values where person ceases to be entitled to benefit ofcontract),

do not apply.

(4) Subsection (5) applies if—(a) a person is treated under section 67(4) as ceasing to own plant or machinery,

and(b) as a result of subsection (2) or (3), section 68(3) or (as the case may be)

section 68 does not apply.

(5) If this subsection applies—(a) the disposal value is the total of—

(i) any relevant capital sums, and(ii) any capital expenditure that the person would have incurred if he had

wholly performed the contract, but





(b) the person is to be treated, for the purpose only of bringing the disposalvalue into account, as having incurred the capital expenditure mentioned inparagraph (a)(ii) in the relevant chargeable period.

(6) “Relevant capital sums” means capital sums that the person receives or is entitledto receive by way of consideration, compensation, damages or insurance money inrespect of—

(a) his rights under the contract, or(b) the plant or machinery.

(7) The relevant chargeable period, for the purposes of subsection (5)(b), is the chargeableperiod in which the person is treated under section 67(4) as ceasing to own the plantor machinery.

230 Exception for manufacturers and suppliers

(1) The restrictions in sections 217 and 218 do not apply in relation to any plant ormachinery if—

(a) the relevant transaction is within section 213(1)(a) or (b), and(b) the conditions in subsection (3) are met.

(2) The restrictions in sections 222 to 225 do not apply in relation to any plant ormachinery if—

(a) the plant or machinery is the subject of a sale and finance leaseback which iswithin section 213(1)(a) or (b), and

(b) the conditions in subsection (3) are met.

(3) The conditions are that—(a) the plant or machinery has never been used before the sale or the making of

the contract,(b) S’s business, or part of S’s business, is the manufacture or supply of plant or

machinery of that class, and(c) the sale is effected or the contract made in the ordinary course of that business.

231 Adjustments of assessments etc.

All such assessments and adjustments of assessments are to be made as are necessaryto give effect to this Chapter.

232 Meaning of connected person

(1) For the purposes of this Chapter one person is to be treated as connected with anotherif—

(a) they would be treated as connected under [F22section 575], or(b) they are to be treated as connected under subsection (2).

(2) If—(a) a public authority has at any time acquired plant or machinery from another

public authority otherwise than by purchase, and(b) it is directly or indirectly as a consequence of having been leased under a

finance lease that the plant or machinery is available for any use to which itis put,


21



the authority from whom the plant or machinery was acquired is to be treated, inrelation to that plant or machinery, as connected with the acquiring authority and withevery person connected with the acquiring authority.

(3) In subsection (2), “public authority” includes the Crown or any government or localauthority.

(4) Subsection (2) does not apply in relation to section 219 (meaning of “finance lease”).

Annotations:

Amendments (Textual)F22 Words in s. 232(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para.

403 (with Sch. 2)

233 Additional VAT liabilities and rebates

This Chapter needs to be read with sections 241 to 245 (provision for cases wherea person involved in a relevant transaction or a sale and finance leaseback incurs anadditional VAT liability or receives an additional VAT rebate).






22 Capital Allowances Act 2001 (c. 2)Document Generated: 2018-06-20

Changes to legislation: There are outstanding changes not yet made by the legislation.gov.uk editorial team to CapitalAllowances Act 2001. Any changes that have already been made by the team appear in thecontent and are referenced with annotations.

Changes and effects yet to be applied to :– Pt. 2 Ch. 17 heading substituted by 2010 c. 13 Sch. 4 para. 3– s. 227 heading substituted by 2008 c. 9 Sch. 20 para. 6(13)(b)– s. 217 heading words inserted by 2008 c. 9 Sch. 24 para. 8(4)– s. 218 heading words inserted by 2012 c. 14 Sch. 9 para. 5(4)

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:– Act 2008 c. 18 Sch. 13 construed as one with 2001 c. 2 by 2008 c. 18 Sch. 13 para.

3(5)– Act applied (with modifications) by 2005 c. 5 s. 825A (as substituted) by 2010 c. 33

s. 3(3)– Act extended in part by 2010 c. 4 s. 184– Act modified by 2008 c. 18 Sch. 13 para. 9(2)– Act modified by 2008 c. 18 Sch. 13 para. 27(2)– Act modified by 2008 c. 9 s. 85(8)– Act modified by 2010 c. 4 s. 948(1)-(4)– Act modified by 2010 c. 4 s. 954(2)-(5)– Act modified by 2010 c. 4 s. 955(2)-(6)– Act modified by S.I. 2008/1942 reg. 2 8– Act modified by S.I. 2015/1540 reg. 7(2)-(7)– Act modified by S.I. 2015/1540 reg. 8(4)(a)– Act modified by S.I. 2015/1540 reg. 8(5)– Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on thoseprovisions):– Pt. 1 Ch. 1A inserted by 2015 c. 21 Sch. 1 para. 2– Pt. 2 Ch. 6A applied by 2008 c. 9 Sch. 20 para. 11(12)– Pt. 2 Ch. 6A applied by 2010 c. 4 s. 381(1)– Pt. 2 Ch. 3A inserted by 2008 c. 9 Sch. 24 para. 2– Pt. 2 Ch. 10A inserted by 2008 c. 9 Sch. 26 para. 2– Pt. 2 Ch. 16A inserted by 2010 c. 13 Sch. 4 para. 2– Pt. 2 Ch. 16B inserted by 2010 c. 33 Sch. 7 para. 6– Pt. 2 Ch. 16ZA inserted by 2015 c. 21 Sch. 1 para. 8– Pt. 2 Ch. 16A heading substituted by 2013 c. 29 Sch. 26 para. 4– Pt. 2 Ch. 16B heading words omitted by 2012 c. 14 Sch. 11 para. 7(2)– s. 560(5)e) words substituted by S.I. 2015/575 Sch. 1 para. 22– s. 1(4) inserted by 2013 c. 29 Sch. 4 para. 46– s. 1(4)(5) omitted by 2017 c. 32 Sch. 2 para. 49– s. 1A inserted by 2017 c. 32 Sch. 2 para. 50– s. 3(2B) inserted by 2008 c. 9 Sch. 25 para. 3(3)– s. 4(2)(aa) inserted by 2017 c. 32 Sch. 2 para. 51(2)(b)– s. 4(2ZA) inserted by 2017 c. 32 Sch. 2 para. 51(3)– s. 6A words inserted by 2017 c. 32 Sch. 7 para. 23(3)– s. 6A heading words substituted by 2017 c. 32 Sch. 7 para. 23(2)– s. 6A words substituted by 2017 c. 32 Sch. 7 para. 23(4)– s. 6A words substituted by 2017 c. 32 Sch. 7 para. 23(5)– s. 6C(1)(a) words substituted by 2017 c. 32 Sch. 7 para. 24(a)– s. 6C(1)(c) words substituted by 2017 c. 32 Sch. 7 para. 24(a)– s. 6D(1) words substituted by 2017 c. 32 Sch. 7 para. 24(b)– s. 6E(1) words substituted by 2017 c. 32 Sch. 7 para. 24(c)







































http://www.legislation.gov.uk/id/uksi/2008/1942/regulation/2

http://www.legislation.gov.uk/id/uksi/2008/1942/regulation/8


http://www.legislation.gov.uk/id/uksi/2015/1540/regulation/7/2



http://www.legislation.gov.uk/id/uksi/2015/1540/regulation/8/4/a




http://www.legislation.gov.uk/id/uksi/2011/1043/article/3
































http://www.legislation.gov.uk/id/uksi/2015/575/schedule/1

http://www.legislation.gov.uk/id/uksi/2015/575/schedule/1/paragraph/22

































http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/a






http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/b



http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/c

Capital Allowances Act 2001 (c. 2)Document Generated: 2018-06-20

23

– s. 12(1) s. 12 renumbered as s. 12(1) by 2015 c. 21 Sch. 1 para. 3(2)– s. 12(2)-(6) inserted by 2015 c. 21 Sch. 1 para. 3(3)– s. 13B inserted by 2011 c. 11 Sch. 14 para. 12(2)– s. 15(1)(da) inserted by 2011 c. 11 Sch. 14 para. 12(3)(d)– s. 15(2A) inserted by 2011 c. 11 Sch. 13 para. 15– s. 15(2B) inserted by 2012 c. 14 Sch. 20 para. 9– s. 15(2ZA)(2ZB) inserted by 2015 c. 21 Sch. 1 para. 4– s. 17A 17B inserted by 2011 c. 11 Sch. 14 para. 12(6)– s. 28(2A)-(2C) inserted by 2008 c. 9 s. 71(4)– s. 28(2B)(a) words substituted by 2009 c. 4 Sch. 1 para. 480– s. 29(1A) inserted by S.I. 2006/1254 (N.I.) Sch. 3 para. 24(b)– s. 33(8)(da) inserted by 2011 c. 11 Sch. 14 para. 12(8)(d)– s. 33A 33B and cross-heading inserted by 2008 c. 9 s. 73(2)– s. 33A(3) excluded by 2005 c. 5 s. 55A(2) (as inserted by 2013 c. 29 Sch. 4 para.

11(3)– s. 38(a)-(c) substituted for s. 38(a)(b) by 2009 c. 4 Sch. 1 para. 481– s. 38B word substituted by 2009 c. 10 Sch. 11 para. 2– s. 38B words substituted by 2010 c. 4 Sch. 1 para. 324– s. 38ZA inserted by 2013 c. 29 Sch. 5 para. 5(2)– s. 45A(1A) inserted by 2012 c. 14 s. 45(2)– s. 45D(1A) inserted by 2014 c. 26 s. 64(2)– s. 45D(11) inserted by 2009 c. 10 Sch. 11 para. 14(9)– s. 45E(1A) inserted by 2014 c. 26 s. 64(4)– s. 45K-45N inserted by 2012 c. 14 Sch. 11 para. 3– s. 45K(1)(b) words substituted by 2014 c. 26 s. 64(5)(a)– s. 45K(1)(b) words substituted by 2016 c. 24 s. 69– s. 45K(1A) inserted by 2014 c. 26 s. 64(5)(b)– s. 45K(8A)(8B) inserted by 2014 c. 26 Sch. 13 para. 3– s. 45M(1) words substituted by 2014 c. 26 Sch. 13 para. 4(2)– s. 45M(3)(a) words substituted by 2014 c. 26 Sch. 13 para. 4(3)– s. 45M(4)(a) words substituted by 2014 c. 26 Sch. 13 para. 4(4)(a)– s. 45M(4)(ba)-(bc) inserted by 2014 c. 26 Sch. 13 para. 4(4)(b)– s. 45M(4A) inserted by 2014 c. 26 Sch. 13 para. 4(5)– s. 45M(6) omitted by 2014 c. 26 Sch. 13 para. 4(6)– s. 45M(7A) inserted by 2014 c. 26 Sch. 13 para. 4(7)– s. 45M(12) word substituted by 2014 c. 26 Sch. 13 para. 4(8)(a)– s. 45M(12) words substituted by 2014 c. 26 Sch. 13 para. 4(8)(b)– s. 45M(15)(c) substituted by 2014 c. 26 Sch. 13 para. 4(9)– s. 45N(1) words substituted by 2014 c. 26 Sch. 13 para. 5(2)(a)– s. 45N(1) words substituted by 2014 c. 26 Sch. 13 para. 5(2)(b)– s. 45N(3A) inserted by 2014 c. 26 Sch. 13 para. 5(3)– s. 45AA inserted by 2012 c. 14 s. 45(3)– s. 45AA heading words substituted by 2013 c. 29 s. 67(5)– s. 45AA(1)(a) words inserted by 2013 c. 29 s. 67(2)(a)– s. 45AA(1)(b) words inserted by 2013 c. 29 s. 67(2)(b)– s. 45AA(5) words substituted by 2013 c. 29 s. 67(3)– s. 45AA(5A) inserted by 2013 c. 29 s. 67(4)– s. 45DA 45DB inserted by 2010 c. 33 Sch. 7 para. 3– s. 45DA(1)(a) words substituted by 2015 c. 11 s. 45(2)– s. 45DA(1)(a) words substituted by S.I. 2017/1304 art. 2(a)– s. 45DA(1A) inserted by 2014 c. 26 s. 64(3)– s. 45DB(3)(a) words substituted by 2014 c. 26 Sch. 13 para. 2(2)– s. 45DB(4)(a) words substituted by 2014 c. 26 Sch. 13 para. 2(3)– s. 45DB(7) word omitted by 2015 c. 11 s. 45(4)– s. 45DB(8) words omitted by 2015 c. 11 s. 45(5)– s. 45DB(11) words omitted by 2015 c. 11 s. 45(6)– s. 45DB(11) words substituted by 2014 c. 26 Sch. 13 para. 2(4)– s. 45DB(11A) inserted by 2015 c. 11 s. 45(7)






























http://www.legislation.gov.uk/id/nisi/2006/1254

http://www.legislation.gov.uk/id/nisi/2006/1254/schedule/3

http://www.legislation.gov.uk/id/nisi/2006/1254/schedule/3/paragraph/24/b



































http://www.legislation.gov.uk/id/ukpga/2014/26/section/64/5/a




http://www.legislation.gov.uk/id/ukpga/2014/26/section/64/5/b





























































http://www.legislation.gov.uk/id/uksi/2017/1304/article/2/a





















– s. 45DB(12)(c) substituted by 2014 c. 26 Sch. 13 para. 2(5)– s. 45EA inserted by 2017 c. 32 s. 38(3)– s. 51A-51N and cross-heading inserted by 2008 c. 9 Sch. 24 para. 3– s. 51A modified by 2013 c. 29 s. 7 Sch. 1– s. 51A modified by 2014 c. 26 s. 10– s. 51A(5) word substituted by 2010 c. 13 s. 5(1)– s. 51A(5) word substituted by 2011 c. 11 s. 11(2)– s. 51A(5) word substituted by 2015 c. 33 s. 8(1)– s. 51A(8) word substituted by 2011 c. 11 s. 11(3)– s. 51A(10) words inserted by 2009 c. 10 Sch. 32 para. 12– s. 51A(10) words inserted by 2009 c. 10 Sch. 32 para. 18– s. 51JA inserted by 2015 c. 21 Sch. 1 para. 5– s. 52(3A)(3B) inserted by 2017 c. 32 s. 38(5)(b)– s. 52A and cross-heading inserted by 2008 c. 9 Sch. 24 para. 4– s. 52A words substituted by 2012 c. 14 Sch. 11 para. 6– s. 56(1A) inserted by 2008 c. 9 s. 80(3)– s. 56(1A) words substituted by 2010 c. 4 Sch. 1 para. 326– s. 56(2)(za) inserted by 2008 c. 9 s. 81(2)– s. 56A inserted by 2008 c. 9 s. 81(3)– s. 58(4A) inserted by 2008 c. 9 Sch. 24 para. 5– s. 59(4) excluded by 2005 c. 5 s. 240C(5A) (as inserted) by 2017 c. 32 Sch. 2 para.

7(7)– s. 59(4)-(7) inserted by 2013 c. 29 Sch. 4 para. 47– s. 59(4) words substituted by 2017 c. 32 Sch. 2 para. 52(2)– s. 59(4A) inserted by 2017 c. 32 Sch. 2 para. 52(3)– s. 59(5) omitted by 2017 c. 32 Sch. 2 para. 52(4)– s. 59(5A) inserted by 2017 c. 32 Sch. 2 para. 52(5)– s. 59(6) words substituted by 2017 c. 32 Sch. 2 para. 52(6)– s. 59(7)(7A) substituted for s. 59(7) by 2017 c. 32 Sch. 2 para. 52(7)– s. 59(8) inserted by 2013 c. 29 Sch. 5 para. 5(3)– s. 59(8)(b) word inserted by 2018 c. 3 s. 36(6)(a)(i)– s. 59(8)(d) and word omitted by 2018 c. 3 s. 36(6)(a)(ii)– s. 59(9A)(9B) inserted by 2018 c. 3 s. 36(6)(b)– s. 61(4A)(4B) inserted by 2015 c. 21 Sch. 1 para. 6(3)– s. 61(4B)(a) words substituted by 2017 c. 32 Sch. 7 para. 24(d)– s. 61(5A) inserted by 2009 c. 10 Sch. 32 para. 1(3)– s. 61(6)(7) inserted by 2008 c. 9 Sch. 20 para. 4(3)– s. 61(6)-(9) omitted by 2009 c. 10 Sch. 32 para. 1(4)– s. 61(8)(9) inserted by 2008 c. 9 Sch. 20 para. 4(4)– s. 62A inserted by 2011 c. 11 Sch. 13 para. 17– s. 63(2)(aa) (ab) inserted by 2010 c. 4 Sch. 1 para. 328(b)– s. 63(2)(aa) words omitted by 2010 c. 13 Sch. 6 para. 16(b)– s. 63(3)(da) inserted by 2011 c. 11 Sch. 14 para. 12(10)(d)– s. 63(4)(a) words in s. 63(4) renumbered as s. 63(4)(a) by 2011 c. 11 Sch. 3 para.

4(a)– s. 63(4)(b) and word inserted by 2011 c. 11 Sch. 3 para. 4(b)– s. 64A inserted by 2010 c. 13 Sch. 5 para. 3(1)– s. 66A and cross-heading inserted by 2013 c. 29 Sch. 4 para. 48– s. 66A(1) substituted by 2017 c. 32 Sch. 2 para. 53(2)– s. 66A(2)(a) words substituted by 2017 c. 32 Sch. 2 para. 53(3)(a)– s. 66A(2)(a) words substituted by 2017 c. 32 Sch. 2 para. 53(3)(c)– s. 66A(2)(a)(i)(ii) words inserted by 2017 c. 32 Sch. 2 para. 53(3)(b)– s. 66A(7)(8) inserted by 2017 c. 32 Sch. 2 para. 53(4)– s. 66B-66E inserted by 2015 c. 21 Sch. 1 para. 7– s. 66B(1)(a) words substituted by 2017 c. 32 Sch. 7 para. 24(e)– s. 66B(1)(b) words substituted by 2017 c. 32 Sch. 7 para. 24(e)– s. 66B(1)(c) words substituted by 2017 c. 32 Sch. 7 para. 24(e)– s. 66C(b) words substituted by 2017 c. 32 Sch. 7 para. 24(f)
















































































http://www.legislation.gov.uk/id/ukpga/2018/3/section/36/6/a/i


http://www.legislation.gov.uk/id/ukpga/2018/3/section/36/6/a/ii








http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/d


























































http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/e









http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/f


25

– s. 66D(1)(a) words substituted by 2017 c. 32 Sch. 7 para. 24(g)– s. 66D(1)(b) words substituted by 2017 c. 32 Sch. 7 para. 24(g)– s. 66E(b) words substituted by 2017 c. 32 Sch. 7 para. 24(h)– s. 70(1A) inserted by 2010 c. 13 s. 28(3)– s. 70(7) inserted by 2010 c. 13 s. 28(5)– s. 70C(4A)-(4C) inserted by 2011 c. 11 s. 33(2)– s. 70D(1A)(1B) inserted by 2011 c. 11 s. 33(3)– s. 70E(1A) inserted by 2009 c. 10 Sch. 32 para. 7(3)– s. 70E(2A)-(2H) substituted for s. 70E(3)-(8) by 2009 c. 10 Sch. 32 para. 7(5)– s. 70E(2A) words substituted by 2012 c. 14 s. 46(2)– s. 70E(2B) words inserted by 2010 c. 4 Sch. 1 para. 329– s. 70E(2B) words repealed by 2010 c. 4 Sch. 1 para. 329 Sch. 3 Pt. 1– s. 70E(2C)(b) words inserted by 2011 c. 11 s. 33(4)– s. 70E(2G) substituted by 2012 c. 14 s. 46(4)– s. 70E(2DA)(2DB) inserted by 2011 c. 11 s. 33(5)– s. 70E(2FA)-(2FC) inserted by 2012 c. 14 s. 46(3)– s. 70H(1)(a) repealed by 2010 c. 4 Sch. 1 para. 330(a) Sch. 3 Pt. 1– s. 70H(1)(c) and word inserted by 2010 c. 4 Sch. 1 para. 330(b)– s. 70H(1A)(1B) inserted by 2008 c. 9 Sch. 20 para. 8(1)– s. 70H(1C) inserted by 2009 c. 10 Sch. 32 para. 16– s. 70I(9A) inserted by 2008 c. 9 Sch. 20 para. 7(1)– s. 70I(10)-(12) inserted by 2008 c. 9 Sch. 20 para. 6(6)– s. 70K applied by 2009 c. 4 s. 18C(4) (as inserted) by 2011 c. 11 Sch. 13 para. 4– s. 70V(4) words substituted by 2010 c. 4 Sch. 1 para. 331– s. 70DA inserted by 2009 c. 10 Sch. 32 para. 15– s. 70DA(5A) inserted by 2015 c. 11 Sch. 10 para. 2(2)– s. 70DA(9)(10) inserted by 2015 c. 11 Sch. 10 para. 2(3)– s. 86(3)(3A) substituted for s. 86(3) by 2011 c. 11 s. 12(2)(b)– s. 86(5) inserted by 2009 c. 10 Sch. 11 para. 20(3)– s. 104(3A) inserted by 2012 c. 14 s. 45(4)(b)– s. 104A(1)(a) word inserted by 2009 c. 10 Sch. 11 para. 7(2)(a)– s. 104A(1)(c) word omitted by 2009 c. 10 Sch. 11 para. 7(2)(b)– s. 104A(1)(d) word omitted by 2010 c. 13 s. 28(6)(a)– s. 104A(1)(e) and word inserted by 2009 c. 10 Sch. 11 para. 7(2)(c)– s. 104A(1)(f) and word inserted by 2010 c. 13 s. 28(6)(b)– s. 104A(1)(g) and word inserted by 2012 c. 14 s. 45(4)(a)– s. 104A(2) word inserted by 2009 c. 10 Sch. 11 para. 7(3)– s. 104A(3)(4) inserted by 2009 c. 10 Sch. 11 para. 7(4)– s. 104D heading words inserted by 2011 c. 11 s. 10(4)(a)– s. 104D(1) word substituted by 2011 c. 11 s. 10(3)(a)– s. 104D(1A) inserted by 2011 c. 11 s. 10(3)(b)– s. 104E modified by 2008 c. 9 s. 83(7)– s. 104E(1)(a) words inserted by 2011 c. 11 s. 10(4)(b)– s. 104F inserted by 2009 c. 10 Sch. 11 para. 9– s. 104F(10) words substituted by 2010 c. 4 Sch. 1 para. 333– s. 104G inserted by 2010 c. 13 s. 28(7)– s. 104AA inserted by 2009 c. 10 Sch. 11 para. 8– s. 104AA(4) figure substituted by 2013 c. 29 s. 68(3)– s. 104AA(4) word substituted by S.I. 2016/984 art. 5– s. 106(3A)(3B) inserted by 2009 c. 4 Sch. 1 para. 484(3)– s. 108(1)(b)(i) words substituted by 2010 c. 4 Sch. 1 para. 334– s. 108(1A)(1B) inserted by 2009 c. 4 Sch. 1 para. 485(3)– s. 112(1)(b)(i) words substituted by 2010 c. 4 Sch. 1 para. 335– s. 112(1A)(1B) inserted by 2009 c. 4 Sch. 1 para. 486(3)– s. 115(1)(c)(i) words substituted by 2010 c. 4 Sch. 1 para. 336– s. 115(1A)(1B) inserted by 2009 c. 4 Sch. 1 para. 487(3)– s. 122(2A)(2B) inserted by 2009 c. 4 Sch. 1 para. 488(3)– s. 125(3A)(3B) inserted by 2009 c. 4 Sch. 1 para. 489(3)



http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/g



http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/g



http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/h
























http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/3/part/1





























































































































– s. 154(3)(b)(ii) words substituted by 2010 c. 4 Sch. 1 para. 339– s. 155(1)(b)(ii) words substituted by 2010 c. 4 Sch. 1 para. 340– s. 156(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 341– s. 160(1) s. 160 renumbered as s. 160(1) by 2014 c. 26 s. 67(4)(a)– s. 160(2) inserted by 2014 c. 26 s. 67(4)(b)– s. 161(4A) inserted by 2014 c. 26 s. 67(6)– s. 163(1)(a) words in s. 163(1) renumbered as s. 163(1)(a) by 2013 c. 29 s. 90(2)(a)– s. 163(1)(a) words substituted by 2013 c. 29 s. 90(2)(b)– s. 163(1)(b) and word inserted by 2013 c. 29 s. 90(2)(c)– s. 163(3A) inserted by 2009 c. 10 Sch. 38 para. 2(3)– s. 163(3B)(3C) inserted by 2013 c. 29 s. 90(3)– s. 163(4D) inserted by 2009 c. 10 Sch. 41 para. 5(5)– s. 163(4ZA)-(4ZC) inserted by 2008 c. 9 s. 109(4)– s. 163(4ZA)(a)(b) substituted by 2009 c. 10 Sch. 41 para. 5(3)– s. 163(4ZC) words substituted by 2009 c. 10 Sch. 41 para. 5(4)– s. 164(1)-(1B) substituted for s. 164(1) by 2009 c. 10 Sch. 38 para. 3(2)– s. 164(1C)-(1E) inserted by 2013 c. 29 s. 91(1)– s. 164(3)(aa)-(ac) inserted by 2009 c. 10 Sch. 38 para. 3(4)(b)– s. 164(5A)-(5D) inserted by 2009 c. 10 Sch. 38 para. 3(7)– s. 164(5A) words inserted by 2013 c. 29 Sch. 32 para. 6– s. 165(1A)-(1C) inserted by 2009 c. 10 Sch. 38 para. 4(3)– s. 165(2)-(2C) substituted for s. 165(2) by 2008 c. 9 s. 110(3)– s. 165(3A) inserted by 2013 c. 29 Sch. 32 para. 7– s. 165(4A) inserted by 2008 c. 9 s. 110(4)– s. 165(4A) words substituted by 2009 c. 10 Sch. 41 para. 6– s. 165(4B)-(4D) inserted by 2009 c. 10 Sch. 38 para. 4(6)– s. 165(6)(7) inserted by 2008 c. 9 s. 110(5)– s. 165(6A)(6B) inserted by 2009 c. 10 Sch. 38 para. 4(7)– s. 165A-165E and cross-heading inserted by 2013 c. 29 Sch. 32 para. 2– s. 186(3A) inserted by 2008 c. 9 Sch. 27 para. 5(4)– s. 186A inserted by 2012 c. 14 Sch. 10 para. 6– s. 187A 187B inserted by 2012 c. 14 Sch. 10 para. 1– s. 201(1A) inserted by 2012 c. 14 Sch. 10 para. 4(3)– s. 208A inserted by 2009 c. 10 Sch. 11 para. 10– s. 212B(1)(a) words substituted by 2013 c. 29 Sch. 26 para. 5(2)(a)– s. 212B(1)(c) word substituted by 2013 c. 29 Sch. 26 para. 5(2)(b)– s. 212B(1)(d) substituted by 2013 c. 29 Sch. 26 para. 2(2)– s. 212B(3) word substituted by 2013 c. 29 Sch. 26 para. 5(3)– s. 212B(4) substituted by 2013 c. 29 Sch. 26 para. 2(3)– s. 212C(4) word substituted by 2013 c. 29 Sch. 26 para. 6(2)(b)– s. 212C(4) words inserted by 2013 c. 29 Sch. 26 para. 6(2)(a)– s. 212C(5) word substituted by 2013 c. 29 Sch. 26 para. 6(3)– s. 212I(1) word substituted by 2013 c. 29 Sch. 26 para. 7(2)– s. 212I(2) words substituted by 2013 c. 29 Sch. 26 para. 7(3)– s. 212I(3) word substituted by 2013 c. 29 Sch. 26 para. 7(2)– s. 212J(1) word substituted by 2013 c. 29 Sch. 26 para. 8– s. 212K(2) word substituted by 2013 c. 29 Sch. 26 para. 9– s. 212K(3) word substituted by 2013 c. 29 Sch. 26 para. 9– s. 212K(4) word substituted by 2013 c. 29 Sch. 26 para. 9– s. 212K(5) word substituted by 2013 c. 29 Sch. 26 para. 9– s. 212N(2) word substituted by 2013 c. 29 Sch. 26 para. 10– s. 212N(3) word substituted by 2013 c. 29 Sch. 26 para. 10– s. 212N(4) word substituted by 2013 c. 29 Sch. 26 para. 10– s. 212P(3) words inserted by 2013 c. 29 Sch. 26 para. 11(2)(c)– s. 212P(3) words inserted by 2013 c. 29 Sch. 26 para. 11(2)(e)– s. 212P(3) words substituted by 2013 c. 29 Sch. 26 para. 11(2)(a)– s. 212P(3) words substituted by 2013 c. 29 Sch. 26 para. 11(2)(b)– s. 212P(3) words substituted by 2013 c. 29 Sch. 26 para. 11(2)(d)





















http://www.legislation.gov.uk/id/ukpga/2013/29/section/90/2/c




































































































































http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/26/paragraph/11/2/e











27

– s. 212P(4) word omitted by 2013 c. 29 Sch. 26 para. 11(3)(b)– s. 212P(4) word substituted by 2013 c. 29 Sch. 26 para. 11(3)(c)– s. 212P(4) words inserted by 2013 c. 29 Sch. 26 para. 11(3)(a)– s. 212P(4) words inserted by 2013 c. 29 Sch. 26 para. 11(3)(d)– s. 212Q(3) words inserted by 2013 c. 29 Sch. 26 para. 12(2)(c)– s. 212Q(3) words inserted by 2013 c. 29 Sch. 26 para. 12(2)(e)– s. 212Q(3) words substituted by 2013 c. 29 Sch. 26 para. 12(2)(a)– s. 212Q(3) words substituted by 2013 c. 29 Sch. 26 para. 12(2)(b)– s. 212Q(3) words substituted by 2013 c. 29 Sch. 26 para. 12(2)(d)– s. 212Q(4) word inserted by 2017 c. 32 Sch. 4 para. 124(2)– s. 212Q(4) words inserted by 2013 c. 29 Sch. 26 para. 12(3)(a)– s. 212Q(4) words inserted by 2013 c. 29 Sch. 26 para. 12(3)(b)– s. 212Q(6) words inserted by 2017 c. 32 Sch. 4 para. 124(3)(a)– s. 212Q(6) words inserted by 2017 c. 32 Sch. 4 para. 124(3)(b)– s. 212Q(6) words omitted by 2017 c. 32 Sch. 4 para. 124(3)(c)– s. 212T(6) words substituted by 2014 c. 26 Sch. 13 para. 6– s. 212U inserted by 2012 c. 14 Sch. 11 para. 7(1)– s. 212U(5) words substituted by 2014 c. 26 Sch. 13 para. 7– s. 212LA and cross-heading inserted by 2013 c. 29 Sch. 26 para. 3– s. 212ZE(b) words substituted by 2017 c. 32 Sch. 7 para. 24(i)– s. 213(4) inserted by 2016 c. 24 s. 70(4)– s. 215(1) words inserted by 2016 c. 24 s. 70(6)(a)– s. 215(1) words substituted by 2016 c. 24 s. 70(6)(b)– s. 215(4) word inserted by 2016 c. 24 s. 70(7)(a)– s. 215(4)(b) and word words inserted by 2016 c. 24 s. 70(7)(b)– s. 215(4A) inserted by 2016 c. 24 s. 70(8)– s. 218(2A) inserted by 2015 c. 11 Sch. 10 para. 3(3)– s. 218(3A)(3B) inserted by 2015 c. 11 Sch. 10 para. 3(5)– s. 218(5) inserted by 2012 c. 14 Sch. 9 para. 5(3)– s. 218A inserted by 2008 c. 9 Sch. 24 para. 9– s. 218ZA inserted by 2012 c. 14 Sch. 9 para. 6– s. 218ZB inserted by 2016 c. 24 s. 70(9)– s. 220(A1)(a) words substituted by 2010 c. 4 Sch. 1 para. 344(2)(a)– s. 220(A1)(b) words substituted by 2010 c. 4 Sch. 1 para. 344(2)(b)(i) (ii)– s. 220(5) words substituted by 2010 c. 4 Sch. 1 para. 344(3)(a)– s. 220(5) words substituted by 2010 c. 4 Sch. 1 para. 344(3)(b)– s. 220(6) words substituted by 2010 c. 4 Sch. 1 para. 344(4)(a)– s. 220(6) words substituted by 2010 c. 4 Sch. 1 para. 344(4)(b)– s. 220(10) words substituted by 2010 c. 4 Sch. 1 para. 344(5)– s. 228B(5) inserted by 2008 c. 9 Sch. 20 para. 13(2)– s. 228H(1A)(1B) inserted by 2008 c. 9 Sch. 20 para. 12(9)– s. 228H(1A)(b) words substituted by 2010 c. 4 Sch. 1 para. 345– s. 228M(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 346(a)– s. 228M(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 346(b)– s. 228MA-228MC inserted by 2010 c. 13 Sch. 5 para. 1(1)– s. 229A inserted by 2009 c. 10 Sch. 32 para. 21– s. 229A(5A) inserted by 2015 c. 11 Sch. 10 para. 4(2)– s. 229A(10)(11) inserted by 2015 c. 11 Sch. 10 para. 4(3)– s. 236(3A)-(3C) inserted by 2008 c. 9 Sch. 24 para. 10(2)– s. 242(4A) inserted by 2015 c. 11 Sch. 10 para. 5(2)– s. 242(7)(8) inserted by 2015 c. 11 Sch. 10 para. 5(5)– s. 247(1) s. 247 renumbered as s. 247(1) by 2010 c. 13 Sch. 4 para. 4– s. 247(1A) inserted by 2015 c. 21 Sch. 1 para. 9– s. 247(2) inserted by 2010 c. 13 Sch. 4 para. 4– s. 250A inserted by 2011 c. 11 Sch. 14 para. 12(14)– s. 261A(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 351(a)– s. 261A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 351(b)– s. 262A and cross-heading inserted by 2008 c. 9 Sch. 25 para. 4




























































http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/7/paragraph/24/i



































http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/344/2/b/i

http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/344/2/b/ii










































































– s. 262AA-262AF and cross-heading inserted by 2017 c. 32 s. 40– s. 263(1A)(1B) substituted for s. 263(1A) by 2009 c. 4 Sch. 1 para. 495(3)– s. 265(1A)(1B) substituted for s. 265(1A) by 2009 c. 4 Sch. 1 para. 496(3)– s. 267A(2) words substituted by 2011 c. 11 Sch. 6 para. 23– s. 267A(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 352(a)– s. 267A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 352(b)– s. 268A-268C inserted by 2009 c. 10 Sch. 11 para. 11– s. 268D inserted by 2009 c. 10 Sch. 11 para. 22– s. 268D(2)(a) repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 8– s. 268D(2)(a)(i) repealed by 2012 c. 5 Sch. 14 Pt. 9– s. 268D(2)(aa)(ab) inserted by 2013 c. 29 s. 72(1)– s. 268E inserted by 2012 c. 14 Sch. 9 para. 8– s. 313A inserted by 2008 c. 9 s. 87(1)– s. 331(1)(b)(i) substituted for s. 331(1)(b)(i) and word by 2009 c. 4 Sch. 1 para. 500– s. 360B(2A)-(2C) inserted by 2014 c. 26 s. 66(3)– s. 360B(3A)-(3D) inserted by 2014 c. 26 s. 66(5)– s. 360Z(4)-(6) inserted by 2015 c. 21 Sch. 1 para. 11(3)– s. 360BA inserted by 2014 c. 26 s. 66(7)– s. 392(2A) words repealed by 2009 c. 4 Sch. 1 para. 504(3)(a) Sch. 3 Pt. 1– s. 392(2A) words substituted by 2009 c. 4 Sch. 1 para. 504(3)(b)– s. 393T(2A) word substituted by 2009 c. 4 Sch. 1 para. 507(3)(a)– s. 393T(2A) words substituted by 2009 c. 4 Sch. 1 para. 507(3)(b)– s. 393T(2A) words substituted by 2009 c. 4 Sch. 1 para. 507(3)(c)– s. 394(2A) inserted by 2015 c. 21 Sch. 1 para. 12– s. 399(1A)(1B) inserted by 2014 c. 26 s. 67(3)– s. 403(2A) inserted by 2013 c. 29 s. 92(3)– s. 416(7A) inserted by 2013 c. 29 s. 92(4)(c)– s. 416ZA 416ZB inserted by 2013 c. 29 s. 92(5)– s. 416ZC-416ZE inserted by 2013 c. 29 Sch. 32 para. 9– s. 419A inserted by 2017 c. 32 Sch. 2 para. 54– s. 431A-431C inserted by 2014 c. 26 s. 67(7)– s. 431D inserted by 2017 c. 32 Sch. 2 para. 55– s. 432(1) s. 432 renumbered as s. 432(1) by 2015 c. 21 Sch. 1 para. 13(2)– s. 432(2) inserted by 2015 c. 21 Sch. 1 para. 13(3)– s. 439A inserted by 2015 c. 21 Sch. 1 para. 14– s. 450(1) s. 450 renumbered as s. 450(1) by 2015 c. 21 Sch. 1 para. 15(2)– s. 450(2) inserted by 2015 c. 21 Sch. 1 para. 15(3)– s. 461A inserted by 2017 c. 32 Sch. 2 para. 56– s. 461A(1) excluded by 2005 c. 5 s. 240C(5A) (as inserted) by 2017 c. 32 Sch. 2

para. 7(7)– s. 462A inserted by 2017 c. 32 Sch. 2 para. 57– s. 475A inserted by 2017 c. 32 Sch. 2 para. 58– s. 475A(1) excluded by 2005 c. 5 s. 240C(5A) (as inserted) by 2017 c. 32 Sch. 2

para. 7(7)– s. 477A inserted by 2017 c. 32 Sch. 2 para. 59– s. 484(2A) inserted by 2015 c. 21 Sch. 1 para. 16– s. 489(1) s. 489 renumbered as s. 489(1) by 2015 c. 21 Sch. 1 para. 17(2)– s. 489(2) inserted by 2015 c. 21 Sch. 1 para. 17(3)– s. 529(1A) words repealed by 2009 c. 4 Sch. 1 para. 515(3)(a) Sch. 3 Pt. 1– s. 529(1A) words substituted by 2009 c. 4 Sch. 1 para. 515(3)(b)– s. 536(5)(a)(iiia) inserted by 2011 c. 11 Sch. 14 para. 12(15)(d)– s. 538(1)(aa) inserted by 2013 c. 29 s. 73(2)– s. 558(1A)(1B) inserted by 2009 c. 4 Sch. 1 para. 518(3)– s. 559(1A)(1B) substituted for s. 559(1A) by 2009 c. 4 Sch. 1 para. 519(3)– s. 560(5)(e) inserted by 2012 c. 14 Sch. 16 para. 105(3)– s. 560A inserted by 2010 c. 4 Sch. 1 para. 359– s. 561A(2)(c) substituted by 2010 c. 4 Sch. 1 para. 361– s. 575A(1) words substituted by 2010 c. 4 Sch. 1 para. 362
























http://www.legislation.gov.uk/id/nisi/2015/2006

http://www.legislation.gov.uk/id/nisi/2015/2006/schedule/12

http://www.legislation.gov.uk/id/nisi/2015/2006/schedule/12/part/8








































































































































29

– s. 577(2A)-(2C) inserted by 2009 c. 4 Sch. 1 para. 520(3)– s. 774E(5)(b) words omitted by 2008 c. 9 Sch. 20 para. 12(11)– Sch. A1 inserted by 2008 c. 9 Sch. 25 para. 5– Sch. A1 para. 1(5) inserted by 2010 c. 4 Sch. 1 para. 364(2)(b)– Sch. A1 para. 11(4)(d)(e) inserted by 2013 c. 29 Sch. 18 para. 6– Sch. A1 para. 11(4)(f) and word inserted by 2014 c. 26 Sch. 4 para. 7– Sch. A1 para. 2(3A) inserted by 2015 c. 21 Sch. 1 para. 10– Sch. A1 para. 11(4)(g) and word inserted by 2016 c. 24 Sch. 8 para. 7– Sch. A1 para. 11(4)(h) and word inserted by 2017 c. 32 Sch. 6 para. 7– Sch. A1 para. 2(1A) inserted by 2018 c. 3 s. 29(2)(b)– Sch. A1 para. 2(3A)-(3C) inserted by 2018 c. 3 s. 29(2)(c)– Sch. A1 para. 2(4)(5) omitted by 2018 c. 3 s. 29(2)(d)– Sch. A1 para. 8(2)(a) substituted by 2009 c. 4 Sch. 1 para. 521(4)– Sch. A1 para. 14(6) substituted by 2012 c. 14 Sch. 16 para. 106(4)(d)– Sch. A1 para. 16(3) substituted by 2012 c. 14 Sch. 16 para. 106(5)(b)– Sch. A1 para. 22(2) substituted by 2012 c. 14 Sch. 16 para. 106(7)(b)– Sch. A1 para. 11(4)(a)-(c) substituted for Sch. A1 para. 11(4)(a)-(d) by 2009 c. 4

Sch. 1 para. 521(5)– Sch. A1 para. 2(4) substituted for Sch. A1 para. 2(3A)(4) by 2017 c. 32 Sch. 7 para.

28(2)– Sch. A1 para. 17(1)(b) word inserted by 2012 c. 5 Sch. 3 para. 14– Sch. A1 para. 11(4)(b) word omitted by 2013 c. 29 Sch. 18 para. 6– Sch. A1 para. 11(4)(d) word omitted by 2014 c. 26 Sch. 4 para. 7– Sch. A1 para. 11(4)(e) word omitted by 2016 c. 24 Sch. 8 para. 7– Sch. A1 para. 11(4)(f) word omitted by 2017 c. 32 Sch. 6 para. 7– Sch. A1 para. 20(c) word substituted by 2009 c. 4 Sch. 1 para. 521(10)(b)(iii)– Sch. A1 para. 20(d) word substituted by 2009 c. 4 Sch. 1 para. 521(10)(c)– Sch. A1 para. 6(2) words inserted by 2010 c. 4 Sch. 1 para. 364(4)(b)– Sch. A1 para. 17(1)(a) words repealed by 2012 c. 5 Sch. 14 Pt. 1– Sch. A1 para. 17(1)(b) words repealed by 2012 c. 5 Sch. 14 Pt. 1– Sch. A1 para. 5(1) words substituted by 2009 c. 4 Sch. 1 para. 521(2)(a)– Sch. A1 para. 5(2) words substituted by 2009 c. 4 Sch. 1 para. 521(2)(b)– Sch. A1 para. 7(1)(a) words substituted by 2009 c. 4 Sch. 1 para. 521(3)(a)– Sch. A1 para. 7(3) words substituted by 2009 c. 4 Sch. 1 para. 521(3)(b)– Sch. A1 para. 12(1) words substituted by 2009 c. 4 Sch. 1 para. 521(6)(a)– Sch. A1 para. 12(2)(c) words substituted by 2009 c. 4 Sch. 1 para. 521(6)(b)– Sch. A1 para. 14(1)(a) words substituted by 2009 c. 4 Sch. 1 para. 521(7)(a)– Sch. A1 para. 14(4)(a) words substituted by 2009 c. 4 Sch. 1 para. 521(7)(b)– Sch. A1 para. 14(6)(b) words substituted by 2009 c. 4 Sch. 1 para. 521(7)(c)– Sch. A1 para. 15(3) words substituted by 2009 c. 4 Sch. 1 para. 521(8)– Sch. A1 para. 16(2)(a) words substituted by 2009 c. 4 Sch. 1 para. 521(9)(a)– Sch. A1 para. 16(3)(b) words substituted by 2009 c. 4 Sch. 1 para. 521(9)(b)– Sch. A1 para. 20(b) words substituted by 2009 c. 4 Sch. 1 para. 521(10)(a)– Sch. A1 para. 20(c) words substituted by 2009 c. 4 Sch. 1 para. 521(10)(b)(i)– Sch. A1 para. 20(c) words substituted by 2009 c. 4 Sch. 1 para. 521(10)(b)(ii)– Sch. A1 para. 21(1) words substituted by 2009 c. 4 Sch. 1 para. 521(11)– Sch. A1 para. 1(4) words substituted by 2010 c. 4 Sch. 1 para. 364(2)(a)– Sch. A1 para. 5(2) words substituted by 2010 c. 4 Sch. 1 para. 364(3)– Sch. A1 para. 6(2) words substituted by 2010 c. 4 Sch. 1 para. 364(4)(a)– Sch. A1 para. 11(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(a)– Sch. A1 para. 11(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(b)– Sch. A1 para. 11(2)(c) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(c)– Sch. A1 para. 11(2)(e) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(d)– Sch. A1 para. 11(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(e)– Sch. A1 para. 11(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(f)– Sch. A1 para. 11(3)(c) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(g)– Sch. A1 para. 12(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(a)– Sch. A1 para. 12(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(b)

































http://www.legislation.gov.uk/id/ukpga/2018/3/section/29/2/d





































http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/521/10/b/iii






















































http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/521/10/b/i



http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/521/10/b/ii






























http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/364/5/f



http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/364/5/g








– Sch. A1 para. 12(2)(d) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(c)– Sch. A1 para. 12(3) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(d)– Sch. A1 para. 13(2) words substituted by 2010 c. 4 Sch. 1 para. 364(7)(a)– Sch. A1 para. 13(3) words substituted by 2010 c. 4 Sch. 1 para. 364(7)(b)– Sch. A1 para. 14(4)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(8)– Sch. A1 para. 15(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(9)(a)– Sch. A1 para. 15(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(9)(b)– Sch. A1 para. 16(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(10)– Sch. A1 para. 20(a) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(a)– Sch. A1 para. 20(c) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(b)– Sch. A1 para. 20(d) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(c)– Sch. A1 para. 5(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(a)– Sch. A1 para. 11(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(b)– Sch. A1 para. 12(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(c)– Sch. A1 para. 20(a) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(d)(i)– Sch. A1 para. 20(c) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(d)(ii)– Sch. A1 para. 21(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(e)(i)– Sch. A1 para. 21(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(e)(ii)– Sch. A1 para. 7(2) words substituted by 2012 c. 14 Sch. 16 para. 106(2)(a)– Sch. A1 para. 7(3) words substituted by 2012 c. 14 Sch. 16 para. 106(2)(b)– Sch. A1 para. 9(1) words substituted by 2012 c. 14 Sch. 16 para. 106(3)(a)– Sch. A1 para. 9(2) words substituted by 2012 c. 14 Sch. 16 para. 106(3)(b)– Sch. A1 para. 14(2) words substituted by 2012 c. 14 Sch. 16 para. 106(4)(a)– Sch. A1 para. 14(3) words substituted by 2012 c. 14 Sch. 16 para. 106(4)(b)– Sch. A1 para. 14(5) words substituted by 2012 c. 14 Sch. 16 para. 106(4)(c)– Sch. A1 para. 16(1) words substituted by 2012 c. 14 Sch. 16 para. 106(5)(a)– Sch. A1 para. 21(1)(a) words substituted by 2012 c. 14 Sch. 16 para. 106(6)(a)– Sch. A1 para. 21(1)(b) words substituted by 2012 c. 14 Sch. 16 para. 106(6)(b)– Sch. A1 para. 21(2) words substituted by 2012 c. 14 Sch. 16 para. 106(6)(c)– Sch. A1 para. 22(1) words substituted by 2012 c. 14 Sch. 16 para. 106(7)(a)– Sch. A1 para. 20(a) words substituted by 2017 c. 32 Sch. 4 para. 126– Sch. A1 para. 2(5) words substituted by 2017 c. 32 Sch. 7 para. 28(3)– Sch. A1 para. 2(1)(a) words substituted by 2018 c. 3 s. 29(2)(a)– Sch. A1 para. 3(1)(b) words substituted by 2018 c. 3 s. 29(3)– Sch. A1 para. 24(6) words substituted by 2018 c. 3 s. 29(4)– Sch. A1 para. 3(1)(b) words substituted by S.I. 2013/464 art. 2– Sch. 19 para. 6 omitted by 2009 c. 10 Sch. 11 para. 25













































http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/14/paragraph/12/16/d/i



http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/14/paragraph/12/16/d/ii



http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/14/paragraph/12/16/e/i



http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/14/paragraph/12/16/e/ii






















































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