| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 2(1) | substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 3 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 3(1)(b) | substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 4(a) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 3(1)(c) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 4(b) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 3(2)(b) | substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 4(c) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 3(4) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 4(d) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 3(5) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 4(e)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 3(5)(b) | words omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 4(e)(ii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(1A) | inserted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(a) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(2)(a) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(b)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(2)(b) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(b)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(2)(d) | word added | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(b)(ii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(2)(e) | word omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(b)(iii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(2)(f) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(b)(iv) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(3) | words omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(c)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(3) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(c)(ii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 4(5) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 5(d) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 5(2)(b)(i) | word added | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 6(a) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 5(2)(b)(ii) | word omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 6(b) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 5(2)(b)(iii) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 6(c) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 5A | inserted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 7 | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(1) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(a) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(2)(a)(i) | word added | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(b) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(2)(a)(ii) | word substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(c) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(2)(a)(iii) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(d) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(3)(b)(i) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(e)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(3)(b)(i) | words omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(e)(ii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(3)(b)(i) | word added | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(e)(iii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(3)(b)(ii) | substituted for Sch. 26 para. 6(3)(b)(ii)(iii) | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(f) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(8)(a) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(g) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(8)(b) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(g) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6(9) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(h) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 6 heading | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 8(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7(1) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(a) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7(2)(a)(i) | word added | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(b) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7(2)(a)(ii) | word substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(c) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7(2)(a)(iii) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(d) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7(3)(b)(i) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(e)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7(3)(b)(i) | words omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(e)(ii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7(3)(b)(ii) | substituted for Sch. 26 para. 7(3)(b)(ii)(iii) | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(f) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 7 heading | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 9(g) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 8(1) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 10(a) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 8(2)(c)(i) | word added | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 10(b)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 8(2)(c)(ii) | word omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 10(b)(ii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 8(2)(c)(iii) | omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 10(b)(iii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 8 heading | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 10(c) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 9(1) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 11(a) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 9(2)(a) | word substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 11(b)(i) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 9(2)(a) | word substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 11(b)(ii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 9(2)(a) | words omitted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 11(b)(iii) | Yes | |
| Finance Act 2002 | 2002 c. 23 | Sch. 26 para. 9(2)(a) | words substituted | The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment) Order 2004 | 2004 No. 2201 | art. 11(b)(iv) | Yes | |