<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17" NumberOfProvisions="1343" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-04-07"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper8</dc:identifier><dc:title>Finance Act 2000</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-16</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-07</dct:valid>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2000/17/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper8/2000-07-28" title="2000-07-28"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I" title="Schedule 40 Part I"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2000/17/schedule/39/paragraph/wrapper7n2" title="Paragraph; Schedule 39 Paragraph wrapper7"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2000/17/schedule/39/paragraph/wrapper7n2" title="Paragraph; Schedule 39 Paragraph wrapper7"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper9" title="Paragraph; Schedule 40 Paragraph wrapper9"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper9" title="Paragraph; Schedule 40 Paragraph wrapper9"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2000"/><ukm:Number Value="17"/><ukm:EnactmentDate Date="2000-07-28"/><ukm:UnappliedEffects><ukm:UnappliedEffect EffectId="key-89c492dc4c070b1f938b0227a13f8b18" AffectedNumber="17" AffectedYear="2000" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-89c492dc4c070b1f938b0227a13f8b18" AffectingProvisions="Sch. 32 para. 3(2)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" RequiresApplied="false" Modified="2022-09-07T15:46:54Z" AffectingYear="2012" AffectingEffectsExtent="E+W+S+N.I." Row="144" Type="word substituted" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedProvisions="Sch. 6 para. 6(1A)" AffectingNumber="14" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-6-1A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/6/1A" FoundRef="schedule-6-paragraph-6">para. 6(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-3-2" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/3/2">para. 3(2)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-4b73a72558fa9df36c03750cca9c1a25" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingNumber="14" AffectingProvisions="Sch. 32 para. 4" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2000" AffectedNumber="17" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" EffectId="key-4b73a72558fa9df36c03750cca9c1a25" AffectedProvisions="Sch. 6 para. 14(6)-(9)" AffectingYear="2012" RequiresApplied="false" Row="181" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:SectionRange Start="schedule-6-paragraph-14-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/14/6" FoundStart="schedule-6-paragraph-14" End="schedule-6-paragraph-14-9" UpTo="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/14/9" FoundEnd="schedule-6-paragraph-14" MissingEnd="true"><ukm:Section Ref="schedule-6-paragraph-14-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/14/6" FoundRef="schedule-6-paragraph-14">para. 14(6)</ukm:Section>-<ukm:Section Ref="schedule-6-paragraph-14-9" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/14/9" FoundRef="schedule-6-paragraph-14">(9)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-4" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/4">para. 4</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Modified="2022-09-07T15:46:54Z" AffectedYear="2000" URI="http://www.legislation.gov.uk/id/effect/key-287bd6944992c5348f3424db5ed8c3da" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 6 para. 15(3A)-(3D)" EffectId="key-287bd6944992c5348f3424db5ed8c3da" Row="188" AffectingProvisions="Sch. 32 para. 5(5)" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectedNumber="17" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingNumber="14" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingYear="2012" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:SectionRange Start="schedule-6-paragraph-15-3A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/15/3A" FoundStart="schedule-6-paragraph-15" End="schedule-6-paragraph-15-3D" UpTo="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/15/3D" FoundEnd="schedule-6-paragraph-15" MissingEnd="true"><ukm:Section Ref="schedule-6-paragraph-15-3A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/15/3A" FoundRef="schedule-6-paragraph-15">para. 15(3A)</ukm:Section>-<ukm:Section Ref="schedule-6-paragraph-15-3D" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/15/3D" FoundRef="schedule-6-paragraph-15">(3D)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-5-5" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/5/5">para. 5(5)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" Modified="2022-09-07T15:46:54Z" AffectingYear="2012" Type="inserted" AffectedNumber="17" Row="190" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" URI="http://www.legislation.gov.uk/id/effect/key-c8fd6df52df4e32d92357162382c2f1c" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-c8fd6df52df4e32d92357162382c2f1c" AffectingNumber="14" AffectedYear="2000" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 6 para. 15(4)(za)" AffectingProvisions="Sch. 32 para. 5(6)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-15-4-za" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/15/4/za" FoundRef="schedule-6-paragraph-15">para. 15(4)(za)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-5-6" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/5/6">para. 5(6)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingProvisions="Sch. 32 para. 6" AffectedYear="2000" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedNumber="17" Comments="contains power" EffectId="key-b085734dd00e5961a4966b06674abd75" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" AffectingNumber="14" Row="193" RequiresApplied="false" AffectedProvisions="Sch. 6 para. 15A(1)" Modified="2022-09-07T15:46:54Z" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-b085734dd00e5961a4966b06674abd75" Type="inserted" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-15A-1" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/15A/1" FoundRef="schedule-6">para. 15A(1)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/6">para. 6</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="14" RequiresApplied="false" Type="inserted" Modified="2022-09-07T15:46:54Z" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingProvisions="Sch. 32 para. 7" AffectedNumber="17" EffectId="key-ad97877896d4e7e31c80b355ea410dbb" Row="224" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-ad97877896d4e7e31c80b355ea410dbb" AffectingYear="2012" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedYear="2000" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 6 para. 24(4A)(4B)" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-24-4A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/24/4A" FoundRef="schedule-6-paragraph-24">para. 24(4A)</ukm:Section><ukm:Section Ref="schedule-6-paragraph-24-4B" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/24/4B" FoundRef="schedule-6-paragraph-24">(4B)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-7" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/7">para. 7</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" EffectId="key-96d1c8cb5f5f1000b098ebde3951d466" AffectingProvisions="Sch. 32 para. 8" AffectingYear="2012" AffectedNumber="17" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="14" URI="http://www.legislation.gov.uk/id/effect/key-96d1c8cb5f5f1000b098ebde3951d466" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" Type="inserted" AffectedYear="2000" Row="232" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Modified="2022-09-07T15:46:54Z" AffectedProvisions="Sch. 6 para. 26(3A)"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-26-3A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/26/3A" FoundRef="schedule-6-paragraph-26">para. 26(3A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-8" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/8">para. 8</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="17" Row="233" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" URI="http://www.legislation.gov.uk/id/effect/key-7d36dbc7127a1ab5e4b34828a961de52" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-7d36dbc7127a1ab5e4b34828a961de52" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2012" AffectingNumber="14" Modified="2022-09-07T15:46:54Z" AffectedYear="2000" AffectingProvisions="Sch. 32 para. 9" AffectedProvisions="Sch. 6 para. 28A and cross-heading" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-28A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/28A" FoundRef="schedule-6">para. 28A</ukm:Section> and cross-heading</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/9">para. 9</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2000" AffectingNumber="14" EffectId="key-9539b638a9abfbca97f926a77d4cae16" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedProvisions="Sch. 6 para. 29(8)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingProvisions="Sch. 32 para. 10" Row="234" Modified="2022-09-07T15:46:54Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" URI="http://www.legislation.gov.uk/id/effect/key-9539b638a9abfbca97f926a77d4cae16" RequiresApplied="false" AffectedNumber="17" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingYear="2012"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-29-8" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/29/8" FoundRef="schedule-6-paragraph-29">para. 29(8)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-10" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/10">para. 10</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect RequiresApplied="false" AffectingNumber="14" AffectingProvisions="Sch. 32 para. 13(3)" Type="inserted" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedNumber="17" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 6 para. 40(4)(5)" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-22fd67aee56bf2aea7173291129206da" Row="253" AffectingYear="2012" AffectedYear="2000" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" EffectId="key-22fd67aee56bf2aea7173291129206da"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-40-4" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/40/4" FoundRef="schedule-6-paragraph-40">para. 40(4)</ukm:Section><ukm:Section Ref="schedule-6-paragraph-40-5" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/40/5" FoundRef="schedule-6-paragraph-40">(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-13-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/13/3">para. 13(3)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 6 para. 42A(2)(a)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="17" Type="words substituted" AffectingProvisions="Sch. 32 para. 14(2)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedYear="2000" AffectingYear="2012" AffectingNumber="14" Row="305" RequiresApplied="false" EffectId="key-e77f52797680734b2bf197b337ae56ec" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" URI="http://www.legislation.gov.uk/id/effect/key-e77f52797680734b2bf197b337ae56ec" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2022-09-07T15:46:54Z"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/2/a" FoundRef="schedule-6-paragraph-42A">para. 42A(2)(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-14-2" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/14/2">para. 14(2)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 32 para. 14(3)" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingEffectsExtent="E+W+S+N.I." Row="306" URI="http://www.legislation.gov.uk/id/effect/key-be205b226f01d3fe8c77fdbba5c60ccd" EffectId="key-be205b226f01d3fe8c77fdbba5c60ccd" RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectedProvisions="Sch. 6 para. 42A(2A)" AffectingYear="2012" AffectedYear="2000" AffectingNumber="14" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="17" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Type="inserted"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-2A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/2A" FoundRef="schedule-6-paragraph-42A">para. 42A(2A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-14-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/14/3">para. 14(3)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-e3a18ad7f2d5ceb49b58b796b8eb02d6" AffectingProvisions="Sch. 32 para. 14(5)(a)" Row="313" Type="words substituted" EffectId="key-e3a18ad7f2d5ceb49b58b796b8eb02d6" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 6 para. 42A(5) Table" Modified="2022-09-07T15:46:54Z" AffectedYear="2000" AffectedNumber="17" AffectingYear="2012" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="14" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-5" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5" FoundRef="schedule-6-paragraph-42A">para. 42A(5)</ukm:Section> Table</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-14-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/14/5/a">para. 14(5)(a)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2000" Type="words substituted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingYear="2012" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="17" Modified="2022-09-07T15:46:54Z" AffectedProvisions="Sch. 6 para. 42A(5) Table" RequiresApplied="false" AffectingNumber="14" AffectingProvisions="Sch. 32 para. 14(5)(b)" EffectId="key-22c0b8ae27b26a0877e2bf62ac0c1571" Row="314" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-22c0b8ae27b26a0877e2bf62ac0c1571"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-5" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5" FoundRef="schedule-6-paragraph-42A">para. 42A(5)</ukm:Section> Table</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-14-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/14/5/b">para. 14(5)(b)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Type="words substituted" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-81b837c4297848a27df13bf0887919f1" AffectingProvisions="Sch. 32 para. 20(1)(a)" RequiresApplied="false" AffectingNumber="14" Modified="2022-09-07T15:46:54Z" Row="315" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="17" AffectingYear="2012" URI="http://www.legislation.gov.uk/id/effect/key-81b837c4297848a27df13bf0887919f1" AffectedProvisions="Sch. 6 para. 42A(5)" AffectedYear="2000" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-5" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5" FoundRef="schedule-6-paragraph-42A">para. 42A(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-20-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/20/1/a">para. 20(1)(a)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 20(2)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" EffectId="key-bd88995eee9ee955c5cc58eab61d5ee0" AffectedYear="2000" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" Modified="2022-09-07T15:46:54Z" Type="words substituted" AffectingProvisions="Sch. 32 para. 20(1)(b)" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingNumber="14" AffectedNumber="17" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Row="316" AffectedProvisions="Sch. 6 para. 42A(5)" URI="http://www.legislation.gov.uk/id/effect/key-bd88995eee9ee955c5cc58eab61d5ee0" AffectingYear="2012" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-5" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5" FoundRef="schedule-6-paragraph-42A">para. 42A(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-20-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/20/1/b">para. 20(1)(b)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 20(2)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" EffectId="key-937dcf69ee794071bf56de558204a534" AffectedProvisions="Sch. 6 para. 42A(5)" RequiresApplied="false" AffectingProvisions="Sch. 32 para. 20(1)(c)" AffectedYear="2000" Type="words substituted" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingNumber="14" AffectedClass="UnitedKingdomPublicGeneralAct" Row="317" AffectingYear="2012" Comments="I can't carry out this amendment as it sch. 6 para 42A is inserted at the later date 26/3/2013 - I can't carry out this amendment as it sch. 6 para 42A is inserted at the later date 26/3/2013" URI="http://www.legislation.gov.uk/id/effect/key-937dcf69ee794071bf56de558204a534" AffectedNumber="17"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-5" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5" FoundRef="schedule-6-paragraph-42A">para. 42A(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-20-1-c" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/20/1/c">para. 20(1)(c)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 20(2)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2000" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="14" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" URI="http://www.legislation.gov.uk/id/effect/key-9efba8ccc0ba1d335c71365c8d8127bb" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingProvisions="Sch. 32 para. 14(6)" Comments="inserted Sch. 6 para. 42A(5A) contains power" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" Type="inserted" RequiresApplied="false" Row="318" EffectId="key-9efba8ccc0ba1d335c71365c8d8127bb" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 6 para. 42A(5A)-(5C)" AffectingYear="2012" Modified="2022-09-07T15:46:54Z" AffectedNumber="17"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:SectionRange Start="schedule-6-paragraph-42A-5A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5A" FoundStart="schedule-6-paragraph-42A" End="schedule-6-paragraph-42A-5C" UpTo="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5C" FoundEnd="schedule-6-paragraph-42A" MissingEnd="true"><ukm:Section Ref="schedule-6-paragraph-42A-5A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5A" FoundRef="schedule-6-paragraph-42A">para. 42A(5A)</ukm:Section>-<ukm:Section Ref="schedule-6-paragraph-42A-5C" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/5C" FoundRef="schedule-6-paragraph-42A">(5C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-14-6" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/14/6">para. 14(6)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-8c54befa6d7c5860e27ec4e4ca6ee216" AffectingYear="2012" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Modified="2022-09-07T15:46:54Z" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2000" URI="http://www.legislation.gov.uk/id/effect/key-8c54befa6d7c5860e27ec4e4ca6ee216" RequiresApplied="false" AffectingProvisions="Sch. 32 para. 14(7)" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingClass="UnitedKingdomPublicGeneralAct" Row="319" AffectingNumber="14" AffectedProvisions="Sch. 6 para. 42A(6)" AffectedNumber="17" Type="words inserted"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/6" FoundRef="schedule-6-paragraph-42A">para. 42A(6)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-14-7" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/14/7">para. 14(7)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingProvisions="Sch. 32 para. 14(8)" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingYear="2012" AffectingNumber="14" AffectedProvisions="Sch. 6 para. 42A(7)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2000" Row="320" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Comments="substituted Sch. 6 para. 42A(7) contains power" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="17" Type="substituted" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-4df423ce976da693295d14638d102ace" EffectId="key-4df423ce976da693295d14638d102ace"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-42A-7" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/42A/7" FoundRef="schedule-6-paragraph-42A">para. 42A(7)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-32" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32">Sch. 32 </ukm:Section><ukm:Section Ref="schedule-32-paragraph-14-8" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/32/paragraph/14/8">para. 14(8)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 32 para. 19"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Sch. 20 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" EffectId="key-ed6e037aaed8aa2cf4c68db1c06f82b3" AffectedNumber="17" RequiresApplied="false" AffectingNumber="11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 20 para. 2" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 6 para. 20A(1A)-(1C)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Row="211" Type="inserted" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2011/11" URI="http://www.legislation.gov.uk/id/effect/key-ed6e037aaed8aa2cf4c68db1c06f82b3" AffectingYear="2011" AffectedYear="2000" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:SectionRange Start="schedule-6-paragraph-20A-1A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/20A/1A" FoundStart="schedule-6-paragraph-20A" End="schedule-6-paragraph-20A-1C" UpTo="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/20A/1C" FoundEnd="schedule-6-paragraph-20A" MissingEnd="true"><ukm:Section Ref="schedule-6-paragraph-20A-1A" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/20A/1A" FoundRef="schedule-6-paragraph-20A">para. 20A(1A)</ukm:Section>-<ukm:Section Ref="schedule-6-paragraph-20A-1C" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/20A/1C" FoundRef="schedule-6-paragraph-20A">(1C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2011</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/20">Sch. 20 </ukm:Section><ukm:Section Ref="schedule-20-paragraph-2" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/20/paragraph/2">para. 2</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2013-04-01" Qualification="with effect in accordance with" OtherQualification="Sch. 20 paras. 8, 9"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2011" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-cd5966e615ed7917176d5516db3f5d2d" Modified="2022-09-07T15:46:54Z" Type="inserted" AffectingNumber="11" Notes="This amendment not applied to legislation.gov.uk. Sch. 20 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2000" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2011/11" AffectedProvisions="Sch. 6 para. 101(2)(a)(v) and word" EffectId="key-cd5966e615ed7917176d5516db3f5d2d" RequiresApplied="false" Row="449" AffectingProvisions="Sch. 20 para. 7(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedNumber="17"><ukm:AffectedTitle>Finance Act 2000</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-101-2-a-v" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/101/2/a/v" FoundRef="schedule-6-paragraph-101">para. 101(2)(a)(v)</ukm:Section> and word</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2011</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/20">Sch. 20 </ukm:Section><ukm:Section Ref="schedule-20-paragraph-7-b" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/20/paragraph/7/b">para. 7(b)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2013-04-01" Qualification="with effect in accordance with" OtherQualification="Sch. 20 paras. 8, 9"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Schedules RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Title> SCHEDULES</Title><Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40" id="schedule-40" RestrictStartDate="2000-04-01"><Number>SCHEDULE 40</Number><TitleBlock><Title>
            Repeals</Title></TitleBlock><ScheduleBody><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/part/I" RestrictStartDate="2000-07-28" id="schedule-40-part-I"><Number>
            <CommentaryRef Ref="c14060601"/>Part I</Number><Title> Excise duties</Title><P1group DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper8" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/paragraph/wrapper8" RestrictStartDate="2000-07-28" id="schedule-40-paragraph-wrapper8"><Title/><P DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/p53" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/paragraph/p53" id="schedule-40-paragraph-p53"><Tabular Orientation="portrait"><Number>(1) Hydrocarbon oils</Number><table xmlns="http://www.w3.org/1999/xhtml" cols="3"><tbody><tr><th>Chapter</th><th>Short title</th><th>Extent of repeal</th></tr><tr><td>1979 c. 5.</td><td>The Hydrocarbon Oil Duties Act 1979.</td><td>In section 13(1) the words from “; and the Commissioners" to the end.</td></tr><tr><td/><td/><td>Section 13A(1B), (1C) and (2).</td></tr><tr><td/><td/><td>In Schedule 1, paragraph 2(1)(b) and the word “or" immediately preceding it, and paragraph 2(4).</td></tr><tr><td/><td/><td>In Schedule 2A—</td></tr><tr><td/><td/><td>(a) paragraph 8(4);</td></tr><tr><td/><td/><td>(b) in paragraph 11(1), the definitions of “leaded" and “unleaded" petrol.</td></tr><tr><td>1997 c. 16.</td><td>The Finance Act 1997.</td><td>Section 7(3) and (9)(e).</td></tr><tr><td/><td/><td>In Schedule 6, paragraph 6(2).</td></tr></tbody></table></Tabular></P><P><Text>1. The repeals in section 13A of and Schedule 2A to the Hydrocarbon Oil Duties Act 1979 and section 7 of the Finance Act 1997 come into force on the day appointed under section 5(6) of this Act.</Text></P><P><Text>2. The repeals in section 13 of the Hydrocarbon Oil Duties Act 1979 and Schedule 6 to the Finance Act 1997 have effect in accordance with section 8 of this Act.</Text></P><P><Text>3. The repeals in Schedule 1 to the Hydrocarbon Oil Duties Act 1979 have effect in relation to the use of rebated heavy oil as fuel on or after 1st May 2000.</Text></P></P1group></Part></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c14060601" Type="I"><Para><Text><CitationSubRef id="c01488" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/part/I/1" SectionRef="schedule-40-part-I-1">Sch. 40 Pt. I(1)</CitationSubRef> in force in accordance with Sch. 40 Pt. I(1) Notes 1-3</Text></Para></Commentary></Commentaries></Legislation>