1. Cigarettes,An amount equal to 22 per cent. of the retail price plus 92.25 per thousand cigarettes., 2. Cigars,134.69 per kilogram., 3. Hand-rolling tobacco,96.81 per kilogram., 4. Other smoking tobacco and chewing tobacco,59.21 per kilogram., The first £484,500,2.5 per cent., The next £1,076,000,12.5 per cent., The next £1,076,000,20 per cent., The next £1,883,500,30 per cent., The remainder,40 per cent., 3,500,7,500,165,165,165, 7,500,12,000,200,200,200, 12,000,13,000,200,200,200, 13,000,14,000,200,200,200, 14,000,15,000,200,200,200, 15,000,17,000,650,200,200, 17,000,19,000,650,200,200, 19,000,21,000,650,200,200, 21,000,23,000,650,450,200, 23,000,25,000,650,650,450, 25,000,27,000,650,650,650, 27,000,29,000,650,650,1,200, 29,000,31,000,650,650,1,200, 31,000,44,000,650,650,1,200, 3,500,7,500,160,160,160, 7,500,12,000,160,160,160, 12,000,13,000,160,160,160, 13,000,14,000,160,160,160, 14,000,15,000,160,160,160, 15,000,17,000,280,160,160, 17,000,19,000,280,160,160, 19,000,21,000,280,160,160, 21,000,23,000,280,210,160, 23,000,25,000,280,280,210, 25,000,27,000,280,280,280, 27,000,29,000,280,280,700, 29,000,31,000,280,280,700, 31,000,44,000,280,280,700, 3,500,7,500,165,165,165,165,165,165, 7,500,12,000,165,165,165,165,165,165, 12,000,16,000,165,165,165,165,165,165, 16,000,20,000,165,165,165,165,165,165, 20,000,23,000,165,165,165,165,165,165, 23,000,25,000,165,165,165,165,165,165, 25,000,26,000,450,165,165,165,165,165, 26,000,28,000,450,165,165,165,165,165, 28,000,31,000,650,650,165,450,165,165, 31,000,33,000,1,200,1,200,450,1,200,450,165, 33,000,34,000,1,200,1,200,450,1,200,650,165, 34,000,35,000,1,500,1,500,1,200,1,200,650,450, 35,000,36,000,1,500,1,500,1,200,1,200,650,450, 36,000,38,000,1,500,1,500,1,200,1,500,1,200,650, 38,000,41,000,1,850,1,850,1,850,1,850,1,850,1,200, 41,000,44,000,1,850,1,850,1,850,1,850,1,850,1,200, 3,500,7,500,160,160,160,160,160,160, 7,500,12,000,160,160,160,160,160,160, 12,000,16,000,160,160,160,160,160,160, 16,000,20,000,160,160,160,160,160,160, 20,000,23,000,160,160,160,160,160,160, 23,000,25,000,160,160,160,160,160,160, 25,000,26,000,210,160,160,160,160,160, 26,000,28,000,210,160,160,160,160,160, 28,000,31,000,280,280,160,210,160,160, 31,000,33,000,700,700,210,700,210,160, 33,000,34,000,700,700,210,700,280,160, 34,000,35,000,1,000,1,000,700,700,280,210, 35,000,36,000,1,000,1,000,700,700,280,210, 36,000,38,000,1,000,1,000,700,1,000,700,280, 38,000,41,000,1,350,1,350,1,350,1,350,1,350,700, 41,000,44,000,1,350,1,350,1,350,1,350,1,350,700, section 45A,expenditure on energy-saving plant or machinery., Expenditure qualifying under section 45A (expenditure on energy-saving plant or machinery),100%, 8A. Cessation of ownership of the fixture because section 192A(2)(a) (assignment of rights) applies.,The consideration given by the assignee for the assignment., 8B. Cessation of ownership of the fixture because section 192A(2)(b) (discharge of client’s obligations) applies on the payment of a capital sum.,The capital sum paid to discharge the financial obligations of the client., 1 or 2 rooms,£350 per week,£150 per week, 3 rooms,£425 per week,£225 per week, 4 rooms,£480 per week,£300 per week, 1. The sale of the relevant interest.,The net proceeds of the sale., 2. The grant of a long lease out of the relevant interest.,If the capital sum paid in consideration of the grant is less than the commercial premium, the commercial premium., ,In any other case, the capital sum paid in consideration of the grant., 3. The coming to an end of a lease, where a person entitled to the lease and a person entitled to any superior interest are connected persons.,The market value of the relevant interest in the flat at the time of the event., 4. The death of the person who incurred the qualifying expenditure.,The residue of qualifying expenditure immediately before the death., 5. The demolition or destruction of the flat.,The net amount received for the remains of the flat, together with—, ,(a) any insurance money received in respect of the demolition or destruction, and, ,(b) any other compensation of any description so received, so far as it consists of capital sums., 6. The flat ceases to be a qualifying flat.,The market value of the relevant interest in the flat at the time of the event., “balancing adjustment (in Part 4A),section 393M”, “balancing event (in Part 4A),section 393N”, “dwelling (in Part 4A),section 393A(4)”, “flat (in Part 4A),section 393A(3)”, “lease and related expressions (in Part 4A),section 393W”, “proceeds from a balancing event (in Part 4A),section 393O”, “qualifying building (in Part 4A),section 393C”, “qualifying flat (in Part 4A),section 393D”, “relevant interest (in Part 4A),Chapter 4 of Part 4A”, “residue of qualifying expenditure (in Part 4A),section 393L”, Children’s car seats....................,Group 5, Domestic fuel or power....................,Group 1, Energy-saving materials: installation....................,Group 2, Heating equipment, security goods and gas supplies: grant-funded installation or connection....................,Group 3, Renovation and alteration of dwellings....................,Group 7, Residential conversions....................,Group 6, Women’s sanitary products....................,Group 4, Hydrocarbon Oil Duties Act 1979 (c. 5),In section 1—, ,(a) in subsection (3A), the words “(other than higher octane unleaded petrol)”;, ,(b) subsection (3C)., ,Section 2(1A)., ,In section 2A(1), the words “ “higher octane unleaded petrol;””., ,In section 27(1), the definition of “higher octane unleaded petrol”., ,In Schedule 2A—, ,(a) paragraph 2;, ,(b) in paragraph 3, the word “, 2”;, ,(c) paragraph 8(3);, ,(d) in paragraph 10(1), the words “Subject to sub-paragraph (2),”;, ,(e) paragraphs 10(2) and 11(2)., Finance Act 1996 (c. 8),Section 4(4) and (5)., Finance Act 2000 (c. 17),Section 5(2) and (4)., ,In Schedule 1, paragraphs 2, 3(4) and 4., Betting and Gaming Duties Act 1981 (c. 63),In Schedule 1, paragraph 2(4)(b) and (c)., Vehicle Excise and Registration Act 1994 (c. 22),Section 19(3)., ,In Schedule 1—, ,(a) in paragraph 2(1)(a), the words “or the motorcycle is an electrically propelled vehicle”;, ,(b) Part 4A;, ,(c) paragraph 5(5A);, ,(d) in paragraph 7(2), the words “IVA,”;, ,(e) in paragraph 16(1)(a), the words “IVA,”., Finance Act 1995 (c. 4),In Schedule 4, paragraph 10., Finance Act 1996 (c. 8),Section 15(1) and (2)., ,Section 16(6) and (7)., ,In Schedule 2, paragraph 8., Finance Act 1994 (c. 9),In Schedule 6, paragraphs 9 and 10., Finance Act 1997 (c. 16),In Schedule 5—, ,(a) in paragraph 14(3)(b), the word “or”;, ,(b) paragraph 15(2)(a);, ,(c) in paragraph 15(2)(b), the word “or”., Income and Corporation Taxes Act 1988 (c. 1),Sections 197B to 197F., ,Section 578A(1)(c) and the word “or” immediately preceding it., Finance Act 1990 (c. 29),Section 23 and Schedule 4., Capital Allowances Act 2001 (c. 2),Section 80., Finance Act 2000 (c. 17),In Schedule 8, paragraph 82(2)., Income and Corporation Taxes Act 1988 (c. 1),In section 289—, ,(a) in subsection (1), the word “and” at the end of paragraph (ba);, ,(b) in subsection (2), paragraph (c) and the word “or” immediately preceding it;, ,(c) subsections (4) and (5)., ,In section 289A(7), paragraph (c) and the word “and” immediately preceding it., ,Section 289A(9)., ,Section 291(6)., ,In section 293(2), the words “be an unquoted company and”., ,In section 293(3B)(b), the words “and oil exploration”., ,Section 297(2)(d) and (9)., ,In section 303—, ,(a) subsections (3) to (7);, ,(b) in subsection (9A), the words “or, as the case may be, the receipt of value in question”., ,Section 303A(8)., ,In section 312(1), the definitions of—, ,“appraisal licence”;, ,“the designated period”;, ,“development licence”;, ,“exploration licence”;, ,“modified appraisal licence”, “modified development licence” and “modified exploration licence”;, ,“Northern Ireland licence” (and in relation to such a licence “the initial term”, “the 30 year renewal term” and “the five year renewal term”);, ,“oil” and “oil extraction activities”;, ,“oil exploration”; and, ,“the 1984 Regulations” and the word “and” immediately preceding the definition of “the 1984 Regulations”., ,Section 312(7) and (8)., ,In section 576—, ,(a) in subsection (4), the words from “at all times” to “and which”;, ,(b) in subsection (4B)(a), the words “, the words “an unquoted company and be” in subsection (2),”., ,In Schedule 15B, paragraph 1(7)., Taxation of Chargeable Gains Act 1992 (c. 12),In Schedule 5B—, ,(a) in paragraph 1(2), the word “and” at the end of paragraph (f);, ,(b) paragraph 13(4);, ,(c) paragraph 14A(7);, ,(d) in paragraph 19(1), the definition of “the designated period”., Finance Act 1994 (c. 9),In Schedule 15, paragraphs 10(d), 17(b) and (c) and 21(a)(i)., Finance Act 1998 (c. 36),In Schedule 13, paragraphs 6(1), 7(1), 15(2), 20(1)(a) and 30(1)(a)., Finance Act 2000 (c. 17),In Schedule 17, paragraphs 2, 3(2), 4, 5(2) and (5), 6(2) and 7., Capital Allowances Act 2001 (c. 2),In section 39, the word “or” immediately preceding the words “section 45”., ,In section 46(1), the word “or” immediately preceding the words “section 45”., Capital Allowances Act 2001 (c. 2),In section 164(4)(a), the words “, of an amount equal to the net abandonment cost,”., ,In section 165(1)(b), the words “on the demolition of plant or machinery”., Taxes Management Act 1970 (c. 9),In Schedule 1B, paragraph 6., Income and Corporation Taxes Act 1988 (c. 1),Sections 534, 535, 537A and 538., Finance Act 1996 (c. 8),Section 128(5) to (10)., Taxation of Chargeable Gains Act 1992 (c. 12),In Schedule A1, paragraph 23(8)., Income and Corporation Taxes Act 1988 (c.1),In section 811(2), the word “and” immediately preceding paragraph (b)., Income and Corporation Taxes Act 1988 (c. 1),Section 541(4)., Income and Corporation Taxes Act 1988 (c. 1),In section 6(4), the words “, 247”., ,In section 231(1), the words “, 247”., ,Sections 247 and 248., ,In Schedule 24, paragraph 6., Finance Act 1989 (c. 26),Section 99., Finance Act 1996 (c. 8),In Schedule 14, paragraph 13., Finance Act 1998 (c. 36),In Schedule 3, paragraph 19(3) and (4)(a)., Income and Corporation Taxes Act 1988 (c. 1),In section 13(7)(a), the words “resident in the United Kingdom”., Income and Corporation Taxes Act 1988 (c. 1),Section 438A., ,Schedule 19AB., ,In Schedule 19AC, paragraph 15., Finance Act 1991 (c. 31),Section 49., ,Schedule 8., Finance Act 1993 (c. 34),Section 121., Finance Act 1995 (c. 4),In Schedule 8, paragraph 12(1)(b)., Finance Act 1996 (c. 8),Section 169., ,Schedule 34., Finance ( No. 2) Act 1997 (c. 58),In Schedule 3, paragraphs 10 to 12 and 13(13)., Finance Act 1998 (c. 36),Section 37(2)., ,Section 90(3)., ,Section 91., ,In Schedule 18, in paragraph 9(3), paragraph (b) and the word “and” preceding it., ,In Schedule 19, paragraph 51., Taxes Management Act 1970 (c. 9),In section 9—, ,(a) in subsection (3), the words following the paragraphs;, ,(b) subsections (4) to (6)., ,In section 12AB—, ,(a) subsections (2) to (4);, ,(b) in subsection (5), the definition of “filing date”., ,In section 12B(1)—, ,(a) in paragraph (b)(i), the words “or any amendment of the return” and “treated as”;, ,(b) in paragraph (b)(ii), the words “or any amendment of the return”., ,In section 30(5)(b), the words “, or an amendment of such a return,”., ,In section 50—, ,(a) in subsection (6)(a), the words from “by reason of” to “Finance Act 1998”;, ,(b) in subsection (6)(b), the words from “by reason of” to “this Act”;, ,(c) in subsection (7)(a), the words from “which has been amended” to the end of the paragraph;, ,(d) in subsection (7)(b), the words from “which has been amended” to “this Act”., ,In Schedule 1A, in paragraph 2A(2)(a), the words “treated as”., Finance Act 1984 (c. 43),In Schedule 22, paragraph 3(1)., Finance Act 1990 (c. 29),Section 104(2)(b)., Finance Act 1994 (c. 9),Sections 180, 186, 188 and 189., ,In Schedule 19, paragraph 7., Finance Act 1996 (c. 8),In section 123, subsections (6) and (7)., ,In Schedule 19—, ,(a) in paragraph 2, the words “9A(1),” and “12AC(1), 19A(1), 28A(1) and 28B(1)”;, ,(b) paragraphs 4, 5, 6, 9 and 10(1)., ,In Schedule 22, paragraphs 3 and 4., ,In Schedule 24, paragraph 5., Finance Act 1998 (c. 36),In Schedule 19, paragraphs 4, 5, 8, 10, 14(2), 16(3), 24, 25, 26 and 27(2) and (3)., Taxes Management Act 1970 (c. 9),In section 66(1), the words “under any assessment”., ,In section 67(1), the words “under any assessment”., Finance (No.2) Act 1987 (c. 51),Section 86(1)., Finance Act 1994 (c. 9),In Schedule 19, paragraph 20., Finance Act 1998 (c. 36),In Schedule 4, paragraph 3(2)., ,In Schedule 19, paragraph 31., Value Added Tax Act 1994 (c. 23),Section 2(1A) to (1C)., ,Section 97(4)(aa)., ,Schedule A1., Finance Act 1995 (c. 4),Section 21., Finance ( No. 2) Act 1997 (c. 58),Section 6., Value Added Tax (Reduced Rate) Order 1998 ( S.I. 1998/ 1375),The whole Order., Finance Act 2000 (c. 17),Section 135., ,In Schedule 6, paragraph 9(4)., ,Schedule 35., Value Added Tax (Reduced Rate) Order 2000 ( S.I. 2000/ 2954),The whole Order., Finance Act 1991 (c. 31),Section 103(7)(b) and (c)., Finance Act 1995 (c. 4),Section 146(1) and (2)., Finance Act 1998 (c. 36),Section 148(2) to (4)., Finance Act 2000 (c. 17),In Schedule 6—, ,(a) in paragraph 14(2)(a), the word “and”;, ,(b) in paragraph 15(2)(b), the words “by that person”;, ,(c) paragraph 141.,