
So much as does not exceed £125,000,5%,
So much as exceeds £125,000 but does not exceed £250,000,7%,
So much as exceeds £250,000 but does not exceed £925,000,10%,
So much as exceeds £925,000 but does not exceed £1,500,000,15%,
The remainder (if any),17%,

£0 to £125,000 ,0%,
Over £125,000 ,1%,

£0 to £150,000,0%,
 Over £150,000 but not over £5 million,1%,
Over £5 million,2%,

So much as does not exceed £300,000,0%,
Any remainder (so far as not exceeding £500,000),5%,
the acquisition (in Chapters 1 to 4 of Part 7),section 421B(8) (see also section 446Q(4)),
the acquisition (in Chapter 5 of Part 7),section 471(5),
associated company (in section 421H(1) and Chapters 2 to 4 of Part 7),section 421H(2),
associated person (in Chapters 1 to 4 of Part 7),section 421C,
associated person (in Chapter 5 of Part 7),section 472,
chargeable event (in Chapter 3B of Part 7),section 446P(5),
the Contributions and Benefits Act (in Chapter 5 of Part 7),section 484(7),
consideration (in Chapters 2 to 5 of Part 7),sections 421(2) and 421A,
consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7),section 421I,
convertible securities (in Chapters 2 to 3A of Part 7),section 436,
the employee (in Chapters 1 to 4 of Part 7),section 421B(8),
the employee (in Chapter 5 of Part 7),section 471(5),
employee-controlled (in Chapters 2 to 4 of Part 7),section 421H(1),
the employer (in Chapters 1 to 4 of Part 7),section 421B(8),
the employer (in Chapter 5 of Part 7),section 471(5),
the employment (in Chapters 1 to 4 of Part 7),section 421B(8),
the employment (in Chapter 5 of Part 7),section 471(5),
employment-related securities (in Chapters 1 to 5 of Part 7),section 421B(8) (see also section 484(4)),
employment-related securities option (in Chapter 5 of Part 7),section 471(5),
interest, in relation to securities (or shares) (in Chapters 1 to 5 of Part 7),section 420(8),
market value (in Chapters 1 to 5 of Part 7),section 421(1),
non-commercial increase (in Chapter 3B of Part 7),section 446K(4),
non-commercial reduction (in Chapter 3B of Part 7),section 446K(4),
the notional loan (in Chapter 3C of Part 7),section 446S(1),
recognised stock exchange,section 841 of ICTA,
relevant period (in Chapter 3B of Part 7),section 446O,
restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7),sections 423 and 424,
restriction (in Chapters 2, 3A and 3B of Part 7),section 432(8),
secondary Class 1 contributions (in Chapter 5 of Part 7),section 484(7),
securities (in Chapters 1 to 5 of Part 7),section 420,
securities option (in Chapters 1 to 5 of Part 7),section 420(8),
shares (in Chapters 1 to 5 of Part 7),section 420(8),
valuation date (in Chapter 3B of Part 7),section 446O,
variation, in relation to a restriction (in Chapter 2 of Part 7),section 427(4),
lease (and lessor and lessee) (in Part X),paragraph 89(2),

Betting and Gaming Duties Act 1981 (c. 63),Section 5A. In section 5C, subsections (2) and (3) and, in subsection (4), the words “In the case of a bet which is excluded from subsection (2) by virtue of subsection (3),”.,

Betting and Gaming Duties Act 1981 (c. 63),In Schedule 3— paragraphs 11, 12 and 15; paragraph 16(2)(b) and the word “or” preceding it.,

Betting and Gaming Duties Act 1981 (c. 63),In section 26— the definition of “coin” in subsection (2); subsection (4).,

Vehicle Excise and Registration Act 1994 (c. 22),Section 16.,

Value Added Tax Act 1994 (c. 23),In Schedule 6, paragraph 5.,

Income Tax (Earnings and Pensions) Act 2003 (c. 1),Section 49(2). In section 56(7), paragraph (c) and the word “and” preceding it.,

Income Tax (Earnings and Pensions) Act 2003 (c. 1),In the table in section 139(4), in the entry for 2004-05 and subsequent tax years, the words “and subsequent tax years”.,

Income Tax (Earnings and Pensions) Act 2003 (c. 1),In section 701(2)(c)(i), the words “or 4 (approved CSOP schemes)”. In Schedule 2, paragraphs 18(1)(a) and 47(3). In Schedule 3, in paragraph 34(5), the words following paragraph (b).,

Income Tax (Earnings and Pensions) Act 2003 (c. 1),In section 19(2), the entries relating to Chapters 8 and 9 of Part 3. In section 32(2), the entries relating to Chapters 8 and 9 of Part 3. In section 63(1), the entries relating to Chapters 8 and 9 of Part 3. Section 64(5) and (6). Chapters 8 and 9 of Part 3. In section 216— in subsection (4), the entries relating to Chapters 8 and 9 of Part 3; in subsection (6), the entries relating to sections 195(3) and 199(4). Section 227(4)(d), (f) and (h). Section 491. Sections 494 and 495. Section 518. Section 519(4). Section 520. Section 523. Section 524(4). Section 525. Section 528. In section 701(2)(b), the words “subject to section 700(6),”. In Part 2 of Schedule 1, the entries listed in paragraph 42(2) of Schedule 22 to this Act. In Schedule 7, paragraphs 30, 31, 47, 48, 50 to 53, 55(2)(a), 59 to 62, 66 and 67.,
Finance Act 2003,In Schedule 23, in paragraph 31, the entry relating to “subject to forfeiture”.,

Finance Act 2002 (c. 23),In Schedule 29, in paragraph 113(3)(a) the words “or benefits” and “, or held by an intermediary,”.,

Taxes Management Act 1970 (c. 9),In section 118(1), the definitions of “branch or agency” and “branch or agent”.,
Income and Corporation Taxes Act 1988 (c. 1),Section 95(1A)(e).,
Taxation of Chargeable Gains Act 1992 (c. 12),In section 10— subsection (3); in subsection (4), the words “or corporation tax”.,
Finance Act 1994 (c. 9),In section 219(4A), the words “11(2)(a) or”.,
Finance Act 1995 (c. 4),In section 126— in subsection (1), the words “, corporation tax”; in subsection (2)(c), the words from “or fall” to “non-resident”; in subsection (2), paragraph (d) and the word “and” preceding it; in subsection (9), paragraph (b) and the word “and” preceding it. In section 127— in subsection (5)(b), the words “or 129”; in subsection (19), paragraph (b) and the word “and” preceding it. Section 129.,
Finance ( No. 2) Act 1997 (c. 58),Section 24(3)(e).,

Taxation of Chargeable Gains Act 1992 (c. 12),Section 3(6). In Schedule 1, paragraph 2(3).,

Taxation of Chargeable Gains Act 1992 (c. 12),In section 138A— in subsection (2), paragraph (c) and the word “and” preceding it; in subsection (4), paragraph (e) and the word “and” preceding it.,

Capital Allowances Act 2001 (c. 2),In section 39, the word “or” at the end of the entry relating to section 45E. In section 46(1), the word “or” at the end of the entry relating to section 45E. In Part 2 of Schedule 1, in the first column of the entry relating to the expression “long life asset expenditure”, the words “Chapter 10 of”.,

Finance Act 2000 (c. 17),In Schedule 20, in paragraph 5(3)— the words “the following rules apply”; paragraphs (a) and (b); in paragraph (c), the words “in any other case,”.,
Finance Act 2002 (c. 23),In Schedule 12— in paragraph 7(2), the word “and” preceding paragraph (b); in paragraph 11(3), the word “and” preceding paragraph (b); in paragraph 15(1), the word “or” preceding paragraph (c); in paragraph 17, the word “and” preceding paragraph (c). In Schedule 13, in paragraph 5(3), the word “and” preceding paragraph (d).,

Finance Act 2000 (c. 17),In Schedule 22— the word “finance” in the first sentence of paragraph 41(4), in paragraphs 89(1), 90(1), 92(1), 94(1), 98(1)(a) and 99(1)(a) and in the heading to paragraph 93; in paragraph 93(1), the words “finance” and “either”; in paragraph 147, the entry for “finance lease (and lessor and lessee) (in Part X)”.,

Income and Corporation Taxes Act 1988 (c. 1),Section 432A(9B). In section 432E(2), paragraph (a) and, in paragraph (b), the words “in any other case,”. In section 436(3)(a), the words after “modifications”. In section 438B(5), paragraph (b) and the word “and” before it. In section 439B(3)(a), the words “and in particular with the omission of the words “and any amounts of tax which are expended on behalf of” in section 82(1)(a)”. In section 441— in subsections (1) and (2), the words “and section 441A”; in subsection (4)(a), the words “and in particular with the omission of the words “and any amounts of tax which are expended on behalf of” in section 82(1)(a)”. In section 442A(4), the words “to the company”. In Schedule 28AA, in paragraph 5(6)(b), the words “or 88A”.,
Finance Act 1989 (c. 26),In section 83— in subsection (5), paragraph (b) and the word “but” before it; subsection (6A); in subsection (8), in the definition of “total reinsurance”, the words “before the making of the contract of reinsurance (or, in a case where there are two or more contracts of reinsurance, the last of them)”. In section 83AA— subsections (3) to (5) and (6)(a); in subsection (7), paragraph (b) and the word “and” before it; in subsection (10), the definitions of “the relevant accounting period” and “the transferor company”. Section 83AB(1)(c)(i). In section 83A(2), the second sentence. Section 84(1). In section 87(6)(b), the words “, disregarding section 76(1)(e) of that Act (as set out in subsection (2) above),”. In section 88(1), the words “and section 88A”. Section 88A. In section 89— in subsection (1), the words “or, as the case may be, basic life assurance and general annuity business”; in subsection (7), the definition of “the Prudential Sourcebook (Insurers)”.,
Finance Act 1990 (c. 29),Section 43. Section 45(5).,
Finance Act 1991 (c. 31),In Schedule 7— in paragraph 1(a), the words “and (e)”; paragraph 11.,
Taxation of Chargeable Gains Act 1992 (c. 12),In section 204(4), the words from “and in subsection (3)” onwards. Section 211(1A). In section 212(7), the words following paragraph (b). Section 213(3A) and (3B). In Schedule 7AD, in paragraph 10(1), the definitions of “insurance company”, “long-term business” and “long-term insurance fund”. In Schedule 7B, in paragraph 1, the words “(as defined in section 431(2) of the Taxes Act)”.,
Finance Act 1996 (c. 8),In Schedule 6, paragraph 26. In Schedule 11, in paragraph 4— in sub-paragraph (2), the word “net” (in both places); in sub-paragraph (16), the definition of “net income and gains”.,
Finance Act 1998 (c. 36),Section 137(4) and (7).,
Finance Act 2000 (c. 17),In Schedule 30, paragraph 18(3).,
Finance Act 2002 (c. 23),In Schedule 25, paragraph 46.,

Income and Corporation Taxes Act 1988 (c. 1),In section 1A(2), the word “and” at the end of paragraph (b). Section 540(2). In Schedule 15, in paragraph 3(8), the words from “and” preceding paragraph (b)(iii) to the end of paragraph (c).,

Finance Act 1996 (c. 8),In Schedule 9, in paragraph 2(6), in the definition of “participator”, the word “close”.,

Income and Corporation Taxes Act 1988 (c. 1),In section 737C— in subsection (3)(b), the word “gross”; subsection (4).,
Finance Act 1996 (c. 8),In Schedule 9, in paragraph 15(3)(b), the words “, or a person connected with him,”.,

Finance Act 1996 (c. 8),In Schedule 13— in paragraph 1(3)(a), the words “reduced by the amount of any relevant costs”; paragraph 1(4); paragraph 2; paragraph 6(4) to (6); paragraphs 7, 9A and 11; in paragraph 14(2) and (3), the words “gilt-edged”; in paragraph 14(4), the words after paragraph (c).,
Finance Act 2002 (c. 23),Section 104(3).,

Income and Corporation Taxes Act 1988 (c. 1),In section 469A— in subsection (2), the words “(subject to subsection (3) below)”; subsection (3).,

Inheritance Tax Act 1984 (c. 51),In section 178(1), in the definition of “qualifying investments”, the words “(as defined in section 468 of the Taxes Act 1988)”.,
Income and Corporation Taxes Act 1988 (c. 1),In Schedule 29, in the table in paragraph 32, the entry relating to section 178(1) of the Inheritance Tax Act 1984.,

Finance Act 2000 (c. 17),In Schedule 6— paragraph 15(5); in paragraph 41(1)(c), the words “for any period”; in paragraph 100(1), the words “for an accounting period”; paragraph 148(6); in paragraph 149(1), the words “the percentage that is to be stated in a certificate under paragraph 148 as”.,

Finance Act 1978 (c. 42),Section 77.,
Finance Act 1980 (c. 48),Section 17.,
Finance Act 1990 (c. 29),In section 125, subsection (5) and the words after “appoint” in subsection (6).,
Finance Act 1993 (c. 34),Section 22.,

Income and Corporation Taxes Act 1988 (c. 1),In Part 2 of Schedule 25, in paragraph 6(2A), the word “and” preceding paragraph (c).,

Income and Corporation Taxes Act 1988 (c. 1),Section 468O(2) to (4). In section 468P— subsection (4); in subsection (5), the words “or (4)” and the words “or, as the case may be, resident” (in both places); subsections (8) and (9).,
Finance Act 1996 (c. 8),In Schedule 7, paragraph 17.,
Finance Act 2002 (c. 23),Section 96(3)(a).,

Finance Act 1980 (c. 48),In section 120, subsections (4), (5) and (8) and, in subsection (9), the words “and subsection (8) above from the passing of this Act”.,
Finance Act 1998 (c. 36),In section 162, subsection (1)(a), and the word “and” before it, and subsections (2) and (5).,

National Loans Act 1968 (c. 13),Section 15(3). Section 19(3). Section 21(3). In Schedule 5A— paragraph 8 (and the heading before it); paragraph 13(2).,
Finance Act 1982 (c. 39),Section 152(3).,
