<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/2000/17/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17" NumberOfProvisions="1345" RestrictEndDate="2008-08-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I."><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/section/33/2008-07-21</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>2008-07-21</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/2008-07-21" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2000/17/section/33/2000-07-28" title="2000-07-28"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2000/17/section/33/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2000/17/section/33/2000-07-28" title="2000-07-28"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2000/17/section/33/2005-04-06" title="2005-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2000/17/section/33" title="current"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2000/17/2008-07-21" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2000/17/section/32/2008-07-21" title="Provision; Section 32"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2000/17/section/32/2008-07-21" title="Provision; Section 32"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2000/17/section/34/2008-07-21" title="Provision; Section 34"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2000/17/section/34/2008-07-21" title="Provision; Section 34"/>
					<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 Row="144" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingProvisions="Sch. 32 para. 3(2)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="17" Type="word substituted" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-89c492dc4c070b1f938b0227a13f8b18" AffectedProvisions="Sch. 6 para. 6(1A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingNumber="14" AffectingYear="2012" EffectId="key-89c492dc4c070b1f938b0227a13f8b18" RequiresApplied="false" 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" 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-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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingProvisions="Sch. 32 para. 4" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-4b73a72558fa9df36c03750cca9c1a25" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingNumber="14" 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" Row="181" URI="http://www.legislation.gov.uk/id/effect/key-4b73a72558fa9df36c03750cca9c1a25" AffectingYear="2012" AffectedNumber="17" Type="inserted" Modified="2022-09-07T15:46:54Z" AffectedYear="2000" AffectedProvisions="Sch. 6 para. 14(6)-(9)" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="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: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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingProvisions="Sch. 32 para. 5(5)" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2022-09-07T15:46:54Z" URI="http://www.legislation.gov.uk/id/effect/key-287bd6944992c5348f3424db5ed8c3da" AffectedProvisions="Sch. 6 para. 15(3A)-(3D)" 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." AffectingNumber="14" AffectedNumber="17" AffectedYear="2000" AffectingYear="2012" EffectId="key-287bd6944992c5348f3424db5ed8c3da" Row="188" 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 AffectingYear="2012" AffectingProvisions="Sch. 32 para. 5(6)" AffectedYear="2000" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedProvisions="Sch. 6 para. 15(4)(za)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Row="190" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="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" EffectId="key-c8fd6df52df4e32d92357162382c2f1c" URI="http://www.legislation.gov.uk/id/effect/key-c8fd6df52df4e32d92357162382c2f1c" AffectedNumber="17" AffectingNumber="14" Modified="2022-09-07T15:46:54Z" RequiresApplied="false" 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-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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" URI="http://www.legislation.gov.uk/id/effect/key-b085734dd00e5961a4966b06674abd75" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" 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" AffectingNumber="14" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="17" EffectId="key-b085734dd00e5961a4966b06674abd75" Modified="2022-09-07T15:46:54Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 32 para. 6" Row="193" RequiresApplied="false" AffectedProvisions="Sch. 6 para. 15A(1)" Comments="contains power"><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 AffectedYear="2000" AffectingNumber="14" Type="inserted" AffectedNumber="17" RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I." Modified="2022-09-07T15:46:54Z" AffectingYear="2012" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-ad97877896d4e7e31c80b355ea410dbb" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingProvisions="Sch. 32 para. 7" Row="224" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-ad97877896d4e7e31c80b355ea410dbb" 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. 24(4A)(4B)"><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 AffectedYear="2000" AffectingNumber="14" AffectingYear="2012" EffectId="key-96d1c8cb5f5f1000b098ebde3951d466" AffectedProvisions="Sch. 6 para. 26(3A)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 32 para. 8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Row="232" Modified="2022-09-07T15:46:54Z" RequiresApplied="false" AffectedNumber="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" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" URI="http://www.legislation.gov.uk/id/effect/key-96d1c8cb5f5f1000b098ebde3951d466" 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-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 AffectedYear="2000" AffectedNumber="17" AffectingYear="2012" 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" EffectId="key-7d36dbc7127a1ab5e4b34828a961de52" RequiresApplied="false" AffectingNumber="14" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" URI="http://www.legislation.gov.uk/id/effect/key-7d36dbc7127a1ab5e4b34828a961de52" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 32 para. 9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" Modified="2022-09-07T15:46:54Z" Row="233" AffectedProvisions="Sch. 6 para. 28A and cross-heading"><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 AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="14" AffectedProvisions="Sch. 6 para. 29(8)" Row="234" 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" URI="http://www.legislation.gov.uk/id/effect/key-9539b638a9abfbca97f926a77d4cae16" EffectId="key-9539b638a9abfbca97f926a77d4cae16" AffectedNumber="17" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Modified="2022-09-07T15:46:54Z" AffectingYear="2012" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 32 para. 10" RequiresApplied="false" AffectedYear="2000" 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-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 Modified="2022-09-07T15:46:54Z" AffectingYear="2012" AffectedYear="2000" 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" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-22fd67aee56bf2aea7173291129206da" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 32 para. 13(3)" AffectingNumber="14" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-22fd67aee56bf2aea7173291129206da" AffectedNumber="17" Row="253" AffectedProvisions="Sch. 6 para. 40(4)(5)"><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 AffectingProvisions="Sch. 32 para. 14(2)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 6 para. 42A(2)(a)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" EffectId="key-e77f52797680734b2bf197b337ae56ec" Row="305" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingNumber="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" Type="words substituted" RequiresApplied="false" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2012" URI="http://www.legislation.gov.uk/id/effect/key-e77f52797680734b2bf197b337ae56ec" Modified="2022-09-07T15:46:54Z" AffectedYear="2000" 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-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 AffectingNumber="14" URI="http://www.legislation.gov.uk/id/effect/key-be205b226f01d3fe8c77fdbba5c60ccd" Row="306" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" RequiresApplied="false" AffectingYear="2012" AffectingProvisions="Sch. 32 para. 14(3)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2000" EffectId="key-be205b226f01d3fe8c77fdbba5c60ccd" 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(2A)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="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 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="words substituted" URI="http://www.legislation.gov.uk/id/effect/key-e3a18ad7f2d5ceb49b58b796b8eb02d6" AffectedNumber="17" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Modified="2022-09-07T15:46:54Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Row="313" AffectingNumber="14" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 32 para. 14(5)(a)" EffectId="key-e3a18ad7f2d5ceb49b58b796b8eb02d6" AffectedProvisions="Sch. 6 para. 42A(5) Table" AffectingYear="2012" AffectedYear="2000"><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 URI="http://www.legislation.gov.uk/id/effect/key-22c0b8ae27b26a0877e2bf62ac0c1571" 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" EffectId="key-22c0b8ae27b26a0877e2bf62ac0c1571" Modified="2022-09-07T15:46:54Z" Type="words substituted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="14" AffectingProvisions="Sch. 32 para. 14(5)(b)" Row="314" AffectingYear="2012" AffectedYear="2000" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedNumber="17" RequiresApplied="false" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 6 para. 42A(5) Table"><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 AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-81b837c4297848a27df13bf0887919f1" 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" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedYear="2000" AffectingProvisions="Sch. 32 para. 20(1)(a)" AffectingYear="2012" Modified="2022-09-07T15:46:54Z" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-81b837c4297848a27df13bf0887919f1" AffectingNumber="14" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedProvisions="Sch. 6 para. 42A(5)" AffectedNumber="17" Row="315"><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 EffectId="key-bd88995eee9ee955c5cc58eab61d5ee0" 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" AffectingNumber="14" AffectedNumber="17" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" Modified="2022-09-07T15:46:54Z" AffectedYear="2000" AffectingYear="2012" Type="words substituted" RequiresApplied="false" AffectedProvisions="Sch. 6 para. 42A(5)" URI="http://www.legislation.gov.uk/id/effect/key-bd88995eee9ee955c5cc58eab61d5ee0" AffectingProvisions="Sch. 32 para. 20(1)(b)" Row="316" 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-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 AffectedNumber="17" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-937dcf69ee794071bf56de558204a534" RequiresApplied="false" Row="317" Type="words substituted" URI="http://www.legislation.gov.uk/id/effect/key-937dcf69ee794071bf56de558204a534" 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" AffectingProvisions="Sch. 32 para. 20(1)(c)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedProvisions="Sch. 6 para. 42A(5)" AffectingYear="2012" AffectingNumber="14" Modified="2022-09-07T15:46:54Z" AffectedYear="2000" 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-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 AffectedProvisions="Sch. 6 para. 42A(5A)-(5C)" AffectedNumber="17" AffectingProvisions="Sch. 32 para. 14(6)" Type="inserted" AffectingYear="2012" Modified="2022-09-07T15:46:54Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Row="318" AffectingNumber="14" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectedYear="2000" RequiresApplied="false" 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" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-9efba8ccc0ba1d335c71365c8d8127bb" URI="http://www.legislation.gov.uk/id/effect/key-9efba8ccc0ba1d335c71365c8d8127bb" 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-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 AffectedNumber="17" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="14" Type="words inserted" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-8c54befa6d7c5860e27ec4e4ca6ee216" RequiresApplied="false" EffectId="key-8c54befa6d7c5860e27ec4e4ca6ee216" Modified="2022-09-07T15:46:54Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" 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" Row="319" AffectedProvisions="Sch. 6 para. 42A(6)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingProvisions="Sch. 32 para. 14(7)" 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-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 AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Type="substituted" AffectingNumber="14" AffectingYear="2012" EffectId="key-4df423ce976da693295d14638d102ace" Modified="2022-09-07T15:46:54Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" Row="320" AffectedProvisions="Sch. 6 para. 42A(7)" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-4df423ce976da693295d14638d102ace" AffectedYear="2000" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingProvisions="Sch. 32 para. 14(8)" Comments="substituted Sch. 6 para. 42A(7) 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" AffectedNumber="17" 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-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 AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2000" Notes="This amendment not applied to legislation.gov.uk. Sch. 20 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" AffectingNumber="11" Row="211" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectedNumber="17" AffectingProvisions="Sch. 20 para. 2" RequiresApplied="false" Type="inserted" EffectId="key-ed6e037aaed8aa2cf4c68db1c06f82b3" Modified="2022-09-07T15:46:54Z" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-ed6e037aaed8aa2cf4c68db1c06f82b3" AffectingYear="2011" AffectedProvisions="Sch. 6 para. 20A(1A)-(1C)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2011/11"><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 Row="449" AffectedNumber="17" AffectingYear="2011" Modified="2022-09-07T15:46:54Z" URI="http://www.legislation.gov.uk/id/effect/key-cd5966e615ed7917176d5516db3f5d2d" AffectedYear="2000" EffectId="key-cd5966e615ed7917176d5516db3f5d2d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2000/17" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 6 para. 101(2)(a)(v) and word" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 20 para. 7(b)" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2011/11" Notes="This amendment not applied to legislation.gov.uk. Sch. 20 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1" 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-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>
					

                    
									 
					<ukm:Alternatives>
      <ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2000/17/pdfs/ukpga_20000017_en.pdf" Title="Print Version"/>
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/body/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/body" NumberOfProvisions="191" RestrictEndDate="2026-04-07" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I."><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/part/III/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/part/III" NumberOfProvisions="98" RestrictEndDate="2009-04-01" id="part-III" RestrictStartDate="2008-07-21"><Number>Part III</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/part/III/chapter/I/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/part/III/chapter/I" NumberOfProvisions="7" RestrictEndDate="2010-04-01" id="part-III-chapter-I" RestrictStartDate="2008-07-21"><Number>Chapter I</Number><Title> Charge and rates</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/part/III/chapter/I/crossheading/income-tax/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/part/III/chapter/I/crossheading/income-tax" NumberOfProvisions="4" id="part-III-chapter-I-crossheading-income-tax" RestrictStartDate="2007-04-06"><Title> Income tax</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-06"><Title> Deduction of income tax from foreign dividends.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2000/17/section/33/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/33" id="section-33"><Pnumber><CommentaryRef Ref="key-6d6661bf4533e7356fe4bb3eef5587ca"/>33</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-6d6661bf4533e7356fe4bb3eef5587ca" Type="F"><Para><Text><CitationSubRef id="cirg5bhn2-00004" SectionRef="section-33" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/33">S. 33</CitationSubRef> repealed (6.4.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="cirg5bhn2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="5" Title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005 (c. 5)</Citation>, <CitationSubRef id="cirg5bhn2-00006" CitationRef="cirg5bhn2-00005" SectionRef="section-883-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/883/1">s. 883(1)</CitationSubRef>, <CitationSubRef id="cirg5bhn2-00007" CitationRef="cirg5bhn2-00005" SectionRef="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/3" Operative="true">Sch. 3</CitationSubRef> (with <CitationSubRef id="cirg5bhn2-00008" CitationRef="cirg5bhn2-00005" SectionRef="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/2">Sch. 2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>