
“Absolutely entitled as against the trustee”,S.60(2),
“Authorised unit trust”,S.99,
“Branch or agency”,S.10(6),
“Chargeable gain”,S.15(2),
“Connected”, in references to persons being connected with one another,S.286,
“Court investment fund”,S.100,
“Gilt-edged securities”,Sch.9,
“Indexation allowance”,S.53,
“Lease” and cognate expressions,Sch.8 para.10(1),
“Legatee”,S.64(2),(3),
“Market value”,S.272 to 274 and Sch.11,
“Part disposal”,S.21(2),
“Qualifying corporate bond”,S.117,
“Relevant allowable expenditure”,S.53,
“Resident” and “ordinarily resident”,S.9(1),
“Settled property”,S.68,
“Unit trust scheme”,S.99,
50 (or more),100,
49,99.657,
48,99.289,
47,98.902,
46,98.490,
45,98.059,
44,97.595,
43,97.107,
42,96.593,
41,96.041,
40,95.457,
39,94.842,
38,94.189,
37,93.497,
36,92.761,
35,91.981,
34,91.156,
33,90.280,
32,89.354,
31,88.371,
30,87.330,
29,86.226,
28,85.053,
27,83.816,
26,82.496,
25,81.100,
24,79.622,
23,78.055,
22,76.399,
21,74.635,
20,72.770,
19,70.791,
18,68.697,
17,66.470,
16,64.116,
15,61.617,
14,58.971,
13,56.167,
12,53.191,
11,50.038,
10,46.695,
9,43.154,
8,39.399,
7,35.414,
6,31.195,
5,26.722,
4,21.983,
3,16.959,
2,11.629,
1,5.983,
0,0,
12¾%,Treasury Loan 1992,
8%,Treasury Loan 1992,
10%,Treasury Stock 1992,
3%,Treasury Stock 1992,
12¼%,Exchequer Stock 1992,
13½%,Exchequer Stock 1992,
10½%,Treasury Convertible Stock 1992,
2%,Index-linked Treasury Stock 1992,
12½%,Treasury Loan 1993,
6%,Funding Loan 1993,
13¾%,Treasury Loan 1993,
10%,Treasury Loan 1993,
8¼%,Treasury Stock 1993,
14½%,Treasury Loan 1994,
12½%,Exchequer Stock 1994,
9%,Treasury Loan 1994,
10%,Treasury Loan 1994,
13½%,Exchequer Stock 1994,
8½%,Treasury Stock 1994,
8½%,Treasury Stock 1994 “A”,
2%,Index-linked Treasury Stock 1994,
3%,Exchequer Gas Stock 1990-95,
12%,Treasury Stock 1995,
10¼%,Exchequer Stock 1995,
12¾%,Treasury Loan 1995,
9%,Treasury Loan 1992-96,
15¼%,Treasury Loan 1996,
13¼%,Exchequer Loan 1996,
14%,Treasury Stock 1996,
2%,Index-linked Treasury Stock 1996,
10%,Conversion Stock 1996,
13¼%,Treasury Loan 1997,
10½%,Exchequer Stock 1997,
8¾%,Treasury Loan 1997,
8¾%,Treasury Loan 1997 “B”,
8¾%,Treasury Loan 1997 “C”,
15%,Exchequer Stock 1997,
6¾%,Treasury Loan 1995-98,
15½%,Treasury Loan 1998,
12%,Exchequer Stock 1998,
12%,Exchequer Stock 1998 “A”,
9¾%,Exchequer Stock 1998,
9¾%,Exchequer Stock 1998 “A”,
9½%,Treasury Loan 1999,
10½%,Treasury Stock 1999,
12¼%,Exchequer Stock 1999,
12¼%,Exchequer Stock 1999 “A”,
12¼%,Exchequer Stock 1999 “B”,
2½%,Index-linked Treasury Convertible Stock 1999,
10¼%,Conversion Stock 1999,
9%,Conversion Stock 2000,
9%,Conversion Stock 2000 “A”,
13%,Treasury Stock 2000,
8½%,Treasury Loan 2000,
14%,Treasury Stock 1998-2001,
2½%,Index-linked Treasury Stock 2001,
9¾%,Conversion Stock 2001,
10%,Treasury Stock 2001,
9½%,Conversion Loan 2001,
12%,Exchequer Stock 1999-2002,
12%,Exchequer Stock 1999-2002 “A”,
9½%,Conversion Stock 2002,
10%,Conversion Stock 2002,
9%,Exchequer Stock 2002,
9¾%,Treasury Stock 2002,
13¾%,Treasury Stock 2000-2003,
13¾%,Treasury Stock 2000-2003 “A”,
2½%,Indexed-linked Treasury Stock 2003,
9¾%,Conversion Loan 2003,
10%,Treasury Stock 2003,
3½%,Funding Stock 1999-2004,
11½%,Treasury Stock 2001-2004,
9½%,Conversion Stock 2004,
10%,Treasury Stock 2004,
12½%,Treasury Stock 2003-2005,
12½%,Treasury Stock 2003-2005 “A”,
10½%,Exchequer Stock 2005,
9½%,Conversion Stock 2005,
9½%,Conversion Stock 2005 “A”,
8%,Treasury Loan 2002-2006,
8%,Treasury Loan 2002-2006 “A”,
2%,Indexed-linked Treasury Stock 2006,
9¾%,Conversion Stock 2006,
11¾%,Treasury Stock 2003-2007,
11¾%,Treasury Stock 2003-2007 “A”,
8½%,Treasury Loan 2007,
13½%,Treasury Stock 2004-2008,
9%,Treasury Loan 2008,
9%,Treasury Loan 2008 “A”,
2½%,Indexed-linked Treasury Stock 2009,
8%,Treasury Stock 2009,
2½%,Indexed-linked Treasury Stock 2011,
9%,Conversion Loan 2011,
5½%,Treasury Stock 2008-2012,
2½%,Indexed-linked Treasury Stock 2013,
7¾%,Treasury Loan 2012-2015,
2½%,Treasury Stock 1986-2016,
2½%,Indexed-linked Treasury Stock 2016,
2½%,Indexed-linked Treasury Stock 2016 “A”,
12%,Exchequer Stock 2013-2017,
2½%,Indexed-linked Treasury Stock 2020,
2½%,Indexed-linked Treasury Stock 2024,
2½%,Annuities 1905 or after,
2¾%,Annuities 1905 or after,
2½%,Consolidated Stock 1923 or after,
4%,Consolidated Loan 1957 or after,
3½%,Conversion Loan 1961 or after,
2½%,Treasury Stock 1975 or after,
3%,Treasury Stock 1966 or after,
3½%,War Loan 1952 or after,
10%,Conversion Stock 1996 “A”,
10%,Conversion Stock 1996 “B”,
12%,Exchequer Stock 1998 “B”,
9%,Conversion Stock 2000 “B”,
13%,Treasury Stock 2000 “A”,
10%,Treasury Stock 2001 “A”,
10%,Treasury Stock 2001 “B”,
9¾%,Treasury Stock 2002 “A”,
9¾%,Treasury Stock 2002 “B”,
10%,Treasury Stock 2003 “A”,
9½%,Conversion Stock 2004 “A”,
9%,Treasury Loan 2008 “B”,
9%,Treasury Loan 2008 “C”,
9%,Conversion Loan 2011 “A”,
3%,North of Scotland Electricity Stock 1989-92,

1968 c. 48,International Organisations Act 1968,In Schedule 1, paragraph 24(b).,
1970 c. 10,Income and Corporation Taxes Act 1970,The whole Act.,
1970 c. 24,Finance Act 1970,Sections 27 and 28.,
Section 29(3), (5), (6), (7) and (9).,
Schedule 3.,
Schedule 6.,
1971 c. 68,Finance Act 1971,Section 55.,
1973 c. 51,Finance Act 1973,Section 38(1), (3) to (5) and (8).,
1974 c. 30,Finance Act 1974,Section 29.,
1974 c. 44,Housing Act 1974,Section 11.,
1975 c. 45,Finance (No.2) Act 1975,Section 47.,
Section 58.,
1976 c. 40,Finance Act 1976,Section 54.,
In section 131(2) the words “and capital gains tax”.,
1977 c. 36,Finance Act 1977,Sections 41 and 42.,
1979 c. 14,Capital Gains Tax Act 1979,The whole Act.,
1979 c. 47,Finance (No.2) Act 1979,Section 17.,
1980 c. 48,Finance Act 1980,Section 61(2).,
Sections 77 to 84.,
Section 117.,
Schedule 18.,
1981 c. 35,Finance Act 1981,Section 38(3) and (4).,
Sections 79 to 91.,
In section 135 the words “capital gains tax and”.,
1982 c. 39,Finance Act 1982,Section 80.,
Sections 83 to 88.,
Section 148.,
Schedule 13.,
1982 c. 53,Administration of Justice Act 1982,Section 46(2)(f).,
1983 c. 20,Mental Health Act 1983,In Schedule 4 paragraph 49.,
1983 c. 28,Finance Act 1983,Section 34.,
Schedule 6.,
1983 c. 49,Finance (No.2) Act 1983,Section 7.,
1984 c. 32,London Regional Transport Act 1984,In Schedule 6 paragraphs 7 and 8.,
1984 c. 43,Finance Act 1984,Section 44.,
Section 50.,
Section 56(3) and (4).,
Sections 63 to 71.,
Section 79 to 81.,
In section 126(3)(b) the words “and capital gains tax”.,
Schedules 11, 13 and 14.,
1984 c. 51,Inheritance Tax Act 1984,In Schedule 8 paragraphs 9 to 12 and 23.,
1985 c. 54,Finance Act 1985,Sections 67 to 72.,
Section 95(1)(b).,
Schedules 19 to 21.,
1985 c. 71,Housing (Consequential Provisions) Act 1985,In Schedule 2 paragraph 18.,
1986 c. 41,Finance Act 1986,Sections 58, 59 and 60.,
1986 c. 56,Parliamentary Constituencies Act 1986,In Schedule 3 paragraph 6.,
1987 c. 16,Finance Act 1987,Section 40.,
Section 68(3).,
1987 c. 51,Finance (No.2) Act 1987,Section 64.,
Section 73.,
Sections 79, 80 and 81.,
In Schedule 6, paragraphs 2, 4 and 5.,
1988 c. 1,Income and Corporation Taxes Act 1988,Section 122(1)(b) (and the word “and” immediately preceding it), (3) and (8).,
Sections 345 to 347.,
Section 761(4).,
In Schedule 28, paragraph 8(4) and (5).,
In Schedule 29, paragraphs 10(4)(b), 12 and 15 to 28; in the Table in paragraph 32, the entries relating to the Income and Corporation Taxes Act 1970, the Finance Act 1970, the Finance (No.2) Act 1975, the Capital Gains Tax Act 1979, Schedule 18 to the Finance Act 1980, sections 83 and 84 of the Finance Act 1981, Schedule 6 to the Finance Act 1983, section 50 of the Finance Act 1984, sections 68, 71 and 72 of, and Schedules 19 and 20 to, the Finance Act 1985 and section 58 of the Finance Act 1986.,
1988 c. 39,Finance Act 1988,Section 62 to 64.,
Sections 96 to 104.,
Section 105(1) to (5).,
Sections 106 to 116.,
Section 118.,
In Schedule 6, paragraph 6(5).,
Schedules 8 to 11.,
In Schedule 12, paragraphs 4, 5 and 7(b).,
In Schedule 13, paragraphs 16, 17 and 18.,
1988 c. 48,Copyright, Designs and Patents Act 1988,In Schedule 7 paragraph 26.,
1989 c. 26,Finance Act 1989,Section 91(2).,
Section 92(3) and in subsection (4) the words “the Capital Gains Tax Act 1979 or any other enactment relating to capital gains tax”.,
Section 96(3).,
Section 122.,
Section 123(1)(a).,
Section 124 to 141.,
Section 179(1)(a)(vi).,
In Schedule 12, paragraph 6.,
Schedules 14 and 15.,
1989 c. 40,Companies Act 1989,In Schedule 18, paragraph 20.,
1990 c. 1,Capital Allowances Act 1990,In Schedule 1, paragraphs 3 and 9(1) to (3).,
1990 c. 29,Finance Act 1990,Section 28(3).,
Sections 31 to 40.,
Sections 46 and 47.,
Section 54.,
Sections 63 to 65.,
Section 70.,
Section 72.,
Section 81(3) and (6).,
Section 83 to 86.,
Section 127(2).,
In Schedule 6, paragraph 10.,
Schedule 8.,
In Schedule 9, paragraphs 1 and 2.,
In Schedule 10, paragraphs 28 and 29(2) and (3).,
In Schedule 12, paragraph 2(2).,
In Schedule 14, paragraphs 17, 18 and 19(2), (3) and (4).,
In Schedule 18, paragraph 3.,
1991 c. 21,Disability Living Allowance and Disability Working Allowance Act 1991,In Schedule 2 paragraph 9.,
1991 c. 31,Finance Act 1991,Section 57(4).,
Section 67.,
Section 77(2).,
Section 78(2), (3), (6) and (7).,
Sections 83 to 102.,
In Schedule 6, paragraph 6.,
In Schedule 7, paragraphs 14 and 15.,
In Schedule 10, paragraphs 1 and 4.,
Schedules 16 to 18.,
1991 c. 52,Ports Act 1991,Section 18(8)(a).,
1992 c. 6,Social Security (Consequential Provisions) Act 1992,In Schedule 2, paragraph 51.,

S.I. 1979/1231,Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1979,The whole Order.,
S.I. 1979/1676,Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1979,The whole Order.,
S.I. 1980/507,Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1980,The whole Order.,
S.I. 1980/922,Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1980,The whole Order.,
S.I. 1980/1910,Capital Gains Tax (Gilt-edged Securities) (No. 3) Order 1980,The whole Order.,
S.I. 1981/615,Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1981,The whole Order.,
S.I. 1981/1879,Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1981,The whole Order.,
S.I. 1982/413,Capital Gains Tax (Gilt-edged Securities) (No. 1) Order 1982,The whole Order.,
S.I. 1982/1774,Capital Gains Tax (Gilt-edged Securities) (No. 2) Order 1982,The whole Order.,
S.I. 1983/1774,Capital Gains Tax (Gilt-edged Securities) Order 1983,The whole Order.,
S.I. 1984/1966,Capital Gains Tax (Gilt-edged Securities) Order 1984,The whole Order.,
S.I. 1986/12,Capital Gains Tax (Gilt-edged Securities) Order 1986,The whole Order.,
S.I. 1987/259,Capital Gains Tax (Gilt-edged Securities) Order 1987,The whole Order.,
S.I. 1988/360,Capital Gains Tax (Gilt-edged Securities) Order 1988,The whole Order.,
S.I. 1989/944,Capital Gains Tax (Gilt-edged Securities) Order 1989,The whole Order.,
S.I. 1991/2678,Capital Gains Tax (Gilt-edged Securities) Order 1991,The whole Order.,

1,1979 s. 1.,
2(1),1979 s. 2.,
(2),1979 s. 4(1).,
(3),1979 s. 29(5).,
3(1),1979 s. 5(1); 1980 s. 77(2); 1982 s. 80(1).,
(2)-(4),1979 s. 5(1A), (1B), (1C); 1982 s. 80(2); S.I. 1991/736 .,
(5), (6),1979 s. 5(4), (5); 1982 s. 80(1).,
(7),1979 Sch. 1 §4.,
(8),1979 s. 5(6).,
4,1988 s. 98.,
5,1988 s. 100.,
6,1988 s. 102; 1991 Sch. 6 §6.,
7,1979 s. 7; 1980 s. 61(2).,
8,ICTA s. 345, 834.,
9,1979 s. 18(1)-(3).,
10(1),1979 s. 12(1).,
(2),1979 s. 12(1A); 1989 s. 128(2).,
(3),ICTAs. 11(2)(b), 6(4).,
(4),1979 s. 12(2).,
(5),1979 s. 12(2A); 1989 s. 126(2).,
(6),1979 s. 12(3).,
11,1979 s. 18(5)-(8); ICTA Sch. 29 §16.,
12,1979 s. 14.,
13(1)-(9),1979 s. 15(1)-(9).,
(10),1981 s. 85.,
(11),1979 s. 15(10).,
14,1979 s. 16.,
15,1979 s. 28(1), (2), 30; 1982 s. 86.,
16,1979 s. 29(1)-(4).,
17,1979 s. 29A(1), (2); 1981 s. 90.,
18,1979 s. 62; 1981 s. 90(3)(a), (b).,
19,1985 s.71(1)-(4), (6), (7).,
20,1985 Sch. 21.,
21,1979 s. 19(1), (2).,
22,1979 s. 20.,
23,1979 s. 21.,
24,1979 s. 22.,
25,1989 s. 127; 1990 Sch. 9 §2.,
26,1979 s. 23.,
27,1979 s. 24.,
28,1979 s. 27.,
29,1979 s. 25.,
30(1),1979 s. 26(1); 1989 s. 135(1).,
(2),1979 s. 26(1A); 1989 s. 135(1).,
(3)-(7),1979 s. 26(2)–(6).,
(8),1979 s. 26(7); 1989 s. 135(2).,
(9),1979 s. 26(8); 1989 s. 135(3).,
31,1979 s. 26A; 1989 s. 136.,
32,1979 s. 26B; 1989 s. 136.,
33,1979 s. 26C; 1989 s. 136.,
34,1979 s. 26D; 1989 s. 137.,
35,1988 s. 96; Sch.8 §1(3); 1989 Sch. 15 §4(2); 1990 s. 70(7)(b), Sch. 12 §2(2); 1979 s. 28(3); 1991 s. 78(7).,
36,1988 s. 97.,
37(1)-(3),1979 s. 31(1)-(3); CAA Sch. 1 §3.,
(4),1979 s. 31(4); ICTA Sch. 29 §17.,
38,1979 s. 32.,
39,1979 s. 33; ICTA Sch. 29 §19.,
40,1970 s. 269; 1981 s. 38(3), (4).,
41,1979 s. 34; 1988 Sch. 13 §16; CAA Sch. 1 §3.,
42,1979 s. 35.,
43,1979 s. 36.,
44,1979 s. 37.,
45,1979 s. 127.,
46,1979 s. 38.,
47,1979 s. 39.,
48,1979 s. 40(2).,
49,1979 s. 41.,
50,1979 s. 42.,
51,1979 s. 19(4), (5).,
52,1979 s. 43.,
53,1982 s. 86(2)-(4), (6); 1985 Sch. 19 §1.,
54,1982 s. 87; 1985 Sch. 19 §2.,
55(1),1985 s. 68(4).,
(2),1985 s. 68(5); 1988 Sch. 8 §11.,
(3),1985 s. 68(5A); 1988 s. 118.,
(4),1985 s. 68(6).,
(5),1985 s. 68(7), (7A); 1988 s. 118; 1989 Sch. 15 §4; 1990 s. 70(7); 1991 s. 78(6), 99(1).,
(6),1985 s. 68(8).,
56(1),1982 Sch. 13 §1; 1985 Sch. 19 §5(1).,
(2),1982 Sch. 13 §2; 1985 Sch. 19 §5(2)(b).,
57,1982 Sch. 13 §4.,
58,1979 s. 44.,
59,1979 s. 60.,
60,1979 s. 46.,
61,1979 s. 99; AJA 1982 s. 46(2)(f).,
62,1979 s. 49; 1981 s. 90(3)(a).,
63,1979 s. 50.,
64,1979 s. 47.,
65,1979 s. 48.,
66,1979 s. 61.,
67,1980 s. 79; 1979 s. 56A; 1982 s. 84; 1989 s. 124(3).,
68,1979 s. 51.,
69,1979 s. 52.,
70,1979 s. 53; 1981 s. 86.,
71,1979 s. 54; 1981 s. 87.,
72,1979 s. 55(1),(3)-(6); 1982 s. 84.,
73(1),1979 s. 56(1); 1981 s. 87.,
(2), (3),1979 s. 56(1A), (1B); 1982 s. 84(2).,
74,1979 s. 56A; 1982 s. 84; 1989 Sch. 14 §6(1).,
75,1979 s. 57.,
76,1979 s. 58.,
77,1988 Sch. 10 §1-4.,
78(1), (2),1988 Sch. 10 §5(1), (2).,
(3),1988 Sch. 10 §5(3); 1991 s. 89(3).,
79,1988 Sch. 10 §6-9.,
80,1991 s. 83.,
81,1991 s. 84.,
82,1991 s. 85.,
83,1991 s. 86.,
84,1991 s. 87.,
85(1),1981 s. 88(1).,
(2)-(9),1991 s. 88(1)-(8).,
86(1)-(3),1991 Sch. 16 §1(1)-(3).,
(4),1991 Sch. 16 §2.,
(5),—,
87(1), (2),1981 s. 80(1), (2).,
(3),1980 s. 80(2A); 1991 s. 89(2).,
(4)-(7),1981 s. 80(3)-(6).,
(8),1981 s. 80(6A); 1991 Sch. 18 §1.,
(9),1981 s. 80(7).,
(10),1981 s. 80(1), (8); 1984 s. 70(3).,
88,1981 s. 80A; 1991 Sch. 18 §2.,
89,1981 s. 81; 1991 Sch. 18 §3.,
90,1981 s. 82.,
91,1991 Sch. 17 §4.,
92(1),1991 Sch. 17 §2(3).,
(2),1991 Sch. 17 §2(2), (4), (5).,
(3),1991 Sch. 17 §3(1), (2).,
(4)-(6),1991 Sch. 17 §3(3)-(5).,
93(1),1991 Sch. 17 §5(1)(a), (b), (d), 6(1)(a), (b), (d).,
(2),1991 Sch. 17 §5(1)(c), (2), (3).,
(3),1991 Sch. 17 §6(1)(c), (2), (3).,
(4),1991 Sch. 17 §7.,
94,1991 Sch. 17 §8.,
95,1991 Sch. 17 §9.,
96,1981 s. 82A; 1991 Sch. 18 §4.,
97(1)(a),1981 s. 83(1), (11); 1991 Sch. 17 §1(c), 18 §6(2).,
(b),1981 s. 83(1A); 1991 Sch. 18 §6(3).,
(2)-(6),1981 s. 83(2)-(6); 1990 Sch. 14 §18; 1991 Sch. 18 §6(4), (5).,
(7),1981 s. 83(7); 1984 s. 71; 1991 Sch. 18 §6(5).,
(8)-(10),1981 s. 83(8)-(10); 1991 Sch. 18 §5.,
98,1981 s. 84.,
99(1),1979 s. 93.,
(2),1979 s. 92(1)(a), (b); 1987 s. 40(3).,
(3),1979 s. 92(2), (3)(a); 1987 s. 40(4).,
100(1),1980 s. 81(1).,
(2),1979 s. 96.,
(3),1979 s. 92(1)(d).,
101,1979 s. 98; 1980 s. 81.,
102,1989 s. 140.,
103,1990 s. 54.,
104(1), (2),1985 Sch. 19 §8, 9(1), 17(1).,
(3),1979 s. 66(3), (4); 1985 s. 68(9), (10), Sch. 19 §8(1)(c), 9(3).,
(4),1985 Sch. 19 §8(2).,
(5),1985 Sch. 19 §8(3).,
(6),1985 Sch. 19 §10.,
105,1979 s. 66(1), (2); 1985 Sch. 19 §17(2).,
106,1975(2) s. 58; 1979 Sch. 7.,
107(1), (2),1985 Sch. 19 §16(1), (2).,
(3)-(6),1985 Sch. 19 §18,
(7)-(9),1985 Sch. 19 §19.,
108,1982 s. 88; 1985 Sch. 19 §3.,
109(1)-(3),1982 Sch. 13 §6(1), (2), 7(1), 8(1), (2)(a), (3), 9, 10.,
(4), (5),1985 Sch. 19 §6(3), (4).,
(6),1985 Sch. 19 §7(2), (3).,
110(1)-(3),1985 Sch. 19 §11.,
(4),1985 Sch. 19 §12.,
(5)-(9),1985 Sch. 19 §13.,
(10), (11),1985 Sch. 19 §14.,
111,1988 s. 113.,
112,1985 Sch. 19 §21(2), (3), 20.,
113,1982 Sch. 13 §6, 1985 Sch. 19 §5(5).,
114,1985 Sch. 19 §15.,
115,1979 s. 67; 1986 s. 59.,
116(1),1984 s. 64(7),
(2)-(4),1984 Sch. 13 §7.,
(5)-(8),1984 Sch. 13 §8.,
(9),1984 Sch. 13 §9.,
(10), (11),1984 Sch. 13 §10; 1985 s. 67(2)(c); 1989 s. 139; 1990 s. 70(6).,
(12)-(14),1984 Sch. 13 §11.,
(15),1984 Sch. 13 §12; 1990 s. 85.,
117(1),1984 s. 64(2)(b), (c), (2A); 1991 s. 98.,
(2),1984 s. 64(3).,
(3),1984 s. 64(3A)-(3D); 1989 s. 139; 1990 Sch. 10 §28.,
(4)-(6),1984 s. 64(3E)-(3G); 1991 Sch. 10 §1.,
(7), (8),1984 s. 64(4), (5); 1989 Sch. 14 §6(4).,
(9),1984 s. 64(5A)-(5D); 1989 s. 139; 1990 Sch. 10 §28.,
(10),1984 s. 64(6); 1989 s. 139.,
(11)(a),1984 s. 64(8).,
(11)(b), (12),1984 s. 64(9)-(11); 1991 Sch. 10 §1.,
(13),1991 Sch. 10 §1(5).,
118,1979 s. 132A; ICTA Sch. 29 §23; 1989 s. 96(3).,
119,1979 s. 33A; ICTA Sch. 29 §20.,
120(1),1988 s. 84.,
(2)-(7),1979 s. 32A; ICTA Sch. 29 §18.,
121,1979 s. 71.,
122,1979 s. 72,
123,1979 s. 73.,
124,1979 s. 74.,
125,1979 s. 75; 1988 Sch. 8 §7.,
126,1979 s. 77; 1982 Sch. 13 §5(3).,
127,1979 s. 78.,
128(1),1979 s. 79(1).,
(2),1979 s. 79(1), first and second provisos; 1981 s. 91.,
(3), (4),1979 s. 79(2), (3).,
129,1979 s. 80.,
130,1979 s. 81.,
131,1982 Sch. 13 §5(1), (2).,
132,1979 s. 82; 1982 Sch. 13 §5(3).,
133,1979 s. 83.,
134(1),1979 s. 84(1).,
(2),1979 s. 84(2), (3).,
(3),1979 s. 84(4); 1985 s. 67(2).,
(4)-(6),1979 s. 84(5)-(7).,
135,1979 s. 85; 1982 Sch. 13 §5(3).,
136,1979 s. 86.,
137,1979 s. 87; 1987(2) Sch. 6 §5.,
138,1979 s. 88.,
139(1), (2),1970 s. 267(1), (2); 238(4).,
(3),1970 s. 267(2A); 1990 s. 65(1).,
(4),1970 s. 267(3); 1980 s. 81(2).,
(5)-(7),1970 s. 267(3A)-(3C); 1977 s. 41.,
(8),1987(2) Sch. 6 §2.,
(9),1970 s. 267(4).,
140,1970 s. 268A; 1977 s. 42.,
141,1979 s. 89; 1981 s. 91(2).,
142,1979 s. 90; 1981 s. 90(3).,
143(1), (2),1985 s. 72(1), (2); 1987(2) s. 81(1), (2).,
(3), (4),1985 s. 72(2A), (2B); 1987(2) s. 81(3).,
(5), (6),1985 s. 72(3), (4).,
144(1)-(4),1979 s. 137(1)-(4); 1987(2) s. 81.,
(5)-(9),1979 s. 137(6)-(10); 1987(2) s. 81.,
145,1982 Sch. 13 §7.,
146,1979 s. 138; 1980 s. 84(5), (6); 1987(2) s. 81.,
147,1979 s. 139.,
148,1991 s. 102.,
149,1991 Sch. 10 §4.,
150,1979 s. 149C; 1985 Sch. 19 §16(3); ICTA Sch. 29 §26; 1990 Sch. 14 §17; 1991 s. 99(2).,
151(1), (2),1979 s. 149D(1), (2); ICTA Sch. 29 §26.,
(3),1979 s. 149D(2A); 1988 s. 116.,
152(1), (2),1979 s. 115(1), (2).,
(3), (4),1979 s. 115(3).,
(5)-(8),1979 s. 115(4)-(7).,
(9),1979 s. 115(7A); 1988 Sch. 8 §9.,
(10), (11),1979 s. 115(8), (9).,
153,1979 s. 116.,
154(1), (2),1979 s. 117(1), (2); 1990 s. 40(2).,
(3), (4),1979 s. 117(2A), (3); 1990 s. 40(3), (4).,
(5)-(7),1979 s. 117(4)-(6).,
155,1979 s. 118; 1988 s. 112.,
156,1979 s. 119.,
157,1979 s. 120; 1985 s. 70(9).,
158,1979 s. 121.,
159,1989 s. 129.,
160,1989 s. 133.,
161,1979 s. 122.,
162,1979 s. 123.,
163,1985 s. 69; 1991 s.100.,
164,1985 s. 70(1)-(8); 1991 s. 100.,
165(1), (2),1979 s. 126(1), (1A); 1989 Sch. 14 §1.,
(3),1979 s. 126(2); 1985 s. 70(9); 1989 Sch. 14 §1(3).,
(4)-(6),1979 s. 126(3)-(5).,
(7)-(9),1979 s. 126(6)-(8); 1981 s. 90(3)(a); 1985 s. 70(9).,
(10), (11),1979 s. 126(9), (10); 1989 Sch. 14 §1.,
166,1979 s. 126A; 1989 Sch. 14 §2.,
167,1979 s. 126B; 1989 Sch. 14 §2.,
168,1981 s. 79; 1989 Sch. 14 §6; 1991 s. 92(2).,
169,1986 s. 58; 1989 Sch. 14 §6.,
170(1),1970 s. 238(4); 1988 Sch. 14 Part V Note 3,
(2),1970 s. 272(1); 1989 s. 138(1); 1990 s. 70(2).,
(3)-(8),1970 s. 272(1A)-(1F); 1989 s. 138(2); 1990 s. 86.,
(9),1970 s. 272(2); 1987(2) s. 79; CCCPA Sch. 2.,
(10), (11),1970 s. 272(3), (4); 1989 s. 138(3), (4).,
(12), (13),1970 s. 272(5).,
(14),1970 s. 272(6); LRTA 1984 Sch. 6 §7.,
171(1),1970 s. 273(1).,
(2),1970 s. 273(2); 1980 s. 81(4); 1987(2) s. 64(3); 1990 s. 65(2).,
(3),1970 s. 273(2A); 1988 s. 115.,
(4),1970 s. 273(3).,
172,1970 s. 273A; 1990 s. 70.,
173,1970 s. 274.,
174(1)-(3),1970 s. 275(1), (1A), (1B); 1990 s. 70(3).,
(4),1970 s. 275(2).,
(5),1970 s. 275(3); 1980 s. 81(5).,
175(1),1970 s. 276(1); 1987(2) s. 64(4).,
(2),1970 s. 276(1A); 1987(2) s. 64(4); 1990 s. 65(3).,
(3),1970 s. 276(2).,
(4),1990 s. 65(6).,
176,1970 s. 280; CCCPA Sch. 2; 1988 Sch. 8 §6.,
177,1970 s. 281; 1990 s. 70(4).,
178(1)-(3),1970 s. 278(1)-(3).,
(4)-(6),1970 s. 278(3B)-(3D); 1989 s. 138(5).,
(7),1970 s. 278(3F); 1989 s. 138(5).,
(8)-(10),1970 s. 278(4)-(6).,
179(1)-(3),1970 s. 278(1)-(3); 1987(2) Sch. 6 §4(2).,
(4),1970 s. 278(3A); 1987(2) Sch. 6 §4(2).,
(5)-(9),1970 s. 278(3B)-(3F); 1989 s. 138(5).,
(10),1970 s. 278(4).,
(11),1970 s. 278(5); 1987(2) Sch. 6 §4(3).,
(12),1970 s. 278(5A); 1987(2) Sch. 6 §4(4).,
(13),1970 s. 278(6).,
180(1), (2),1970 s. 278(8); 1987(2) s. 95(2); 1989 s. 138(7).,
(3)-(7),1989 s. 138(8)-(12).,
181,1970 s. 278A; 1970(F) s. 27.,
182,1988 Sch. 11 §1, 2.,
183,1988 Sch. 11 §3.,
184,1988 Sch. 11 §4, 5, 6; 1990 s. 70(8).,
185,1988 s. 105(1)-(5).,
186,1988 s. 106.,
187,1988 s. 107.,
188,1989 s. 132.,
189,ICTA s. 346.,
190,ICTA s. 347.,
191,1989 s. 134.,
192,1980 s. 117, Sch. 18 §9, 10, 15, 23.,
193,1987(2) s. 80.,
194,1988 s. 62.,
195,1988 s. 63.,
196,1988 s. 64.,
197,1984 s. 79.,
198,1984 s. 80.,
199,1989 s. 131.,
200,1990 s. 64.,
201(1), (2),ICTAs. 122(1).,
(3),ICTAs. 122(3).,
(4),ICTAs. 122(8).,
202(1), (2),1970(F) s. 29(5), Sch. 6 §3.,
(3), (4),1970(F) Sch. 6 §4.,
(5), (6),1970(F) Sch. 6 §5.,
(7), (8),1970(F) Sch. 6 §6.,
(9)-(11),1970(F) Sch. 6 §7.,
203,1970(F) s. 29(6), (7), (9), Sch. 6 §8, 9.,
204,1979 s. 140, 149A(2).,
205,1979 s. 141.,
206,1979 s. 142; 1988 s. 101.,
207(1)-(3),1979 s. 142A(1)-(3); ICTA Sch. 29 §24.,
(4), (5),1979 s. 142A(4A), (4B); 1989 s. 91; S.I. 1989/1299 .,
(6),1979 s. 142A(4).,
208,1985 Sch. 19 §22, 23.,
209,1979 s. 142A(5-7); 1989 s. 92.,
210,1979 s. 143.,
211,1970 s. 267A; 1990 Sch. 9 §1.,
212,1990 s. 46; 1991 Sch. 7 §14.,
213,1990 s. 47.,
214,1990 Sch. 8; 1991 Sch. 7 §15.,
215,1979 s. 149A(1); ICTA Sch. 29 §26.,
216,1988 Sch. 12 §1, 4.,
217,1988 Sch. 12 §5.,
218,1970 s. 342; HCPA Sch. 2 §18; 1991 s. 95, 96.,
219,1970 s. 342A; HA 1974 s. 11; HCPA Sch. 2 §18; 1991 s. 95, 96.,
220,1970 s. 342B; 1984 s. 56(3).,
221,1979 s. 123A; ICTA Sch. 29 §22.,
222,1979 s. 101; ICTA Sch. 29 §21; 1991 s. 93.,
223(1)-(3),1979 s. 102(1)-(3); 1991 s. 94.,
(4),1980 s. 80(1); 1991 s. 94.,
(5), (6),1979 s. 102(5), (6); 1991 s. 94.,
(7),1979 s. 102(3), (4); 1988 Sch. 8 §8.,
224,1979 s. 103.,
225,1979 s. 104.,
226(1), (2),1979 s. 105(1), (2); 1988 s. 111(1), (2).,
(3),1988 s. 111(3).,
(4)-(7),1979 s. 105(3)-(6).,
227,1990 s. 31.,
228,1990 s. 32.,
229,1990 s. 33.,
230,1990 s. 34.,
231,1990 s. 35.,
232,1990 s. 36.,
233,1990 s. 37.,
234,1990 s. 38.,
235,1990 s. 39.,
236,1990 s. 40(5)-(8).,
237,1979 s. 144.,
238,1979 s. 144A; ICTA Sch. 29 §25.,
239,1979 s. 149; 1981 s. 90(3); ITA Sch. 8 §11; CCCPA Sch. 2.,
240,1979 s. 106, 129.,
241(1),1984 s. 50(1).,
(2),1984 s. 50(2)-(9).,
(3),1984 Sch. 11 §1; 1985 s. 70(10).,
(4)-(8),1984 Sch. 11 §4-7.,
242,1979 s. 107; 1984 s. 63; 1986 s. 60.,
243,1979 s. 108.,
244,1979 s. 109.,
245,1979 s. 110.,
246,1979 s. 111.,
247,1979 s. 111A; 1982 s. 83.,
248,1979 s. 111B; 1982 s. 83.,
249,1979 s. 112.,
250,1979 s. 113; 1988 Sch. 6 §6(5).,
251,1979 s. 134.,
252,1979 s. 135.,
253(1)-(5),1979 s. 136(1)-(5).,
(6)-(8),1979 s. 136(5A)-(5C); 1990 s. 83.,
(9),1979 s. 136(6); 1990 s. 83.,
(10)-(12),1979 s. 136(7)-(9).,
(13),1979 s. 136(9A); 1990 s. 83.,
(14), (15),1979 s. 136(10), (11); 1989 Sch. 12 §6.,
254,1979 s. 136A; 1990 s. 84.,
255,1979 s. 136B; 1990 s. 84.,
256,1979 s. 145.,
257,1979 s. 146; 1981 s. 90; ITA Sch. 8 §9.,
258,1979 s. 147; ITA Sch. 8 §10; 1985 s. 95(1)(b).,
259,1979 s. 146A; 1989 s. 125.,
260,1979 s. 147A; 1989 Sch. 14 §4.,
261,1979 s. 147B; 1989 Sch. 14 §4.,
262,1979 s. 128; 1989 s. 123.,
263,1979 s. 130.,
264,1983(2) s. 7; PCA Sch. 3 §6.,
265,1984 s. 126; 1985 s. 96.,
266,1976 s. 131.,
267,1991 s. 78(1)-(3), (8).,
268,1979 s. 131.,
269,1979 s. 133.,
270,1981 s. 135.,
271,1979 s. 149B; ICTA Sch. 29 §26; 1988 Sch. 12 §7(b), Sch. 13 §17; 1990 s. 28(3), 81, Sch. 18 §3; 1991 s. 57(4).,
272,1979 s. 150(1)-(4), (6).,
273,1979 s. 152.,
274,1979 s. 153.,
275,1979 s. 18(4); 1984 s. 69; CDPA 1988 Sch. 7 §26.,
276(1),1973 s. 38(1); ICTA s. 830(1).,
(2), (3),1973 s. 38(2), (3).,
(4)-(6),1973 s. 38(3A)-(3C); 1984 s. 81(2); 1989 s. 130(1).,
(7),1973 s. 38(4); ICTA Sch. 29 §12.,
(8),1973 s. 38(5); 1984 s. 81.,
277,1979 s. 10.,
278,1979 s. 11.,
279(1)-(6),1979 s. 13; 1991 s. 97.,
(7),1988 s. 104.,
(8),1991 s. 97.,
280,1979 s. 40(1).,
281,1979 s. 7A; 1989 Sch. 14 §5.,
282,1979 s. 59.,
283(1),1975(2) s. 47(1); 1989 s. 179(1).,
(2),1975(2) s. 47(4).,
(3),1975(2) s. 47(8).,
(4), (5),1975(2) s. 47(11),(12).,
284,1979 s. 154.,
285,1987(2) s. 73; ICTA s. 841(3).,
286,1979 s. 63 ICTA Sch. 29 §15.,
287,1979 s. 5(1C), 92(3), 102(5), (7), 137(10), 142A(5), 149D(3), Sch. 2 §1; 1984 s. 64(3F), (12), 126(1), (4); 1985 s. 96(1), Sch. 19 §21(4); 1987(2) s. 73, 81, 95(2), Sch. 6 §2, 4, 5; ICTA s. 828, Sch. 29 §24, 26; 1989 s. 92(6); 1990 s. 46(9); 1991 s. 94, Sch. 10 §1, Sch. 17 §4(8).,
288,1979 s. 155; 1979 s. 64; 1984 s. 64; 1985 s. 72(6); ICTA Sch. 29 §27; 1988 Sch. 13 §18; 1989 Sch. 14 §6; 1990 s. 127(2).,
289,—,
290,—,
291,—,
Sch. 1,,
§1(1),1979 Sch. 1 §5(1); 1980 s. 77(4)(c); 1981 s. 89(2); DLA 1991.,
(2),1979 Sch. 1 §5(1A); 1981 s. 89(3).,
(3),1979 Sch. 1 §5(1B); 1981 s. 89(3); 1982 s. 80(3).,
(4),1979 Sch. 1 §5(1C); 1981 s. 89(3).,
(5),1979 Sch. 1 §5(1D); 1981 s. 89(3); 1982 s. 80(3).,
(6),1979 Sch. 1 §5(2); Mental Health Act 1983 Sch. 4 §49; 1981 s. 89(4); DLA 1991; SSCP.,
(7),1979 Sch. 1 §5(3); 1981 s. 89(5).,
2(1),1979 Sch. 1 §6(1); 1980 s. 78(2).,
(2),1979 Sch. 1 §6(2); 1980 s. 78(3); 1982 s. 80(3)(b), (d).,
(3),1979 Sch. 1 §6(3); 1980 s. 78(3); 1982 s. 80(3)(e).,
(4),1979 Sch. 1 §6(4); 1980 s. 78(3); 1982 s. 80(3)(c), (d).,
(5),1979 Sch. 1 §6(5); 1980 s. 78(3).,
(6),1979 Sch. 1 §6(6); 1980 s. 78(3); 1982 s. 80(3)(d).,
(7)-(9),1979 Sch. 1 §6(7)-(9); 1980 s. 78(3).,
Sch. 2,,
§1-3,1979 Sch. 5 §1-3; 1982 Sch. 13 §11.,
4(1),—,
(2),1979 Sch. 5 §4(1).,
(3)-(7),1979 s. 65.,
(8)-(13).,1979 Sch. 5 §4(2)-(7).,
5-8,1979 Sch. 5 §5-8.,
9-15,1979 Sch. 5 §9, 10.,
16,1979 Sch. 5 §11.,
17,1979 Sch. 5 §12.,
18,1979 Sch. 5 §13; 1982 Sch. 13 §11.,
19-23,1979 Sch. 5 §14-18.,
Sch. 3,,
§1,1988 Sch. 8§1; 1989 Sch. 15§4(2); 1990 s. 70(7)(b), Sch. 12§2(2); 1991 s. 78(7).,
2,1988 Sch. 8§2.,
3,1988 Sch. 8§3.,
4,1988 Sch. 8§4; 1989 Sch. 15§3.,
5,1988 Sch. 8§5.,
6,1988 Sch. 8§10.,
7,1988 Sch. 8§12; 1990 s. 63.,
8,1988 Sch. 8§13; 1989 Sch. 15§5.,
9,1988 Sch. 8§14.,
Sch. 4,,
§1,1988 Sch. 9§1; 1991 s. 101(2).,
2,1988 Sch. 9§2; 1991 s. 101(3), (4).,
3,1988 Sch. 9§2A; 1991 s. 101(5).,
4(1)-(4),1988 Sch. 9§3; 1989 Sch. 15§2; 1991 s. 101(6)-(8),
(5),1989 Sch. 15§1.,
5-8,1988 Sch. 9§4-7.,
9,1988 Sch. 9§8; 1991 s. 101(9).,
Sch. 5,1991 Sch. 16§3-16.,
Sch. 6,,
§1-12,1985 Sch. 20§1-12; 1991 s. 100.,
13,1985 Sch. 20§13; 1988 s. 110; 1991 s. 100.,
14,1985 Sch. 20§14.,
15,1985 Sch. 20§15; 1988 s. 110.,
16,1985 Sch. 20§16; 1988 s. 110.,
Sch. 7,,
§1,1979 Sch. 4§1; ITA 1984 Sch. 8§12; 1989 Sch. 14§3(2).,
2,1979 Sch. 4§2; 1989 Sch. 14§3(3).,
3,1979 Sch. 4§3; ITA 1984 Sch. 8§12; 1989 Sch. 14§3(4).,
4,1979 Sch. 4§4; 1989 Sch. 14§3(5).,
5, 6,1979 Sch. 4§5, 6; 1989 Sch. 14§3(6).,
7,1979 Sch. 4§7; 1989 Sch. 14§3(7).,
8,1979 Sch. 4§8; 1985 s. 70(9).,
Sch. 8,1979 Sch. 3.,
Sch. 9,,
§1-3,1979 Sch. 2§1-3.,
Part II,1979 Sch. 2 Part II together with the securities specified in the Capital Gains Tax (Gilt-edged Securities) Orders 1979-1991 made under paragraph 1 of Schedule 2 to the 1979 Act; Gas Act 1986 (c. 44) s. 50(3).,
