| Income and Corporation Taxes Act 1988 | 1988 c. 1 | specified amended provision(s) | Commencement Order | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes |   commencement order for 2002 c. 23 |
| Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | specified amended provision(s) | Commencement Order | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes |   commencement order for 2002 c. 23 |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 1 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 2 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 3 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 4 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 5 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 6 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 7 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 8 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 9 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 10 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 11 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 12 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 13 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 14 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 15 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 16 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 17 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 18 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 19 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 20 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 21 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 22 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 23 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 24 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 25 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 26 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 27 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 28 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 29 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 30 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 31 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 32 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 33 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 34 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 35 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 36 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 37 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 38 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 39 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 40 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 41 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 42 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 43 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 44 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 45 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 46 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 47 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 16 para. 48 | coming into force | The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003 | 2003 No. 88 | art. 2 3 | Yes | |