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Contents

Legislation
Inheritance Tax Act 1984
  • Introduction
  • PART I GENERAL
  • PART II EXEMPT TRANSFERS
  • PART III SETTLED PROPERTY
  • PART IV CLOSE COMPANIES
  • PART V MISCELLANEOUS RELIEFS
  • PART VI VALUATION
  • PART VII LIABILITY
  • PART VIII ADMINISTRATION AND COLLECTION
  • PART IX MISCELLANEOUS AND SUPPLEMENTARY
  • SCHEDULE A1 Non-excluded overseas property
  • SCHEDULE 1
  • SCHEDULE 1A Gifts to charities etc: tax charged at lower rate
  • SCHEDULE 2 PROVISIONS APPLYING ON REDUCTION OF TAX
  • SCHEDULE 3 GIFTS FOR NATIONAL PURPOSES, ETC.
  • SCHEDULE 4 MAINTENANCE FUNDS FOR HISTORIC BUILDINGS, ETC.
  • SCHEDULE 5 CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976
  • SCHEDULE 5A Qualifying payments: victims of persecution during Second World War era
  • SCHEDULE 6 TRANSITION FROM ESTATE DUTY
  • SCHEDULE 7 COMMENCEMENT: SUPPLEMENTARY RULES
  • SCHEDULE 8 CONSEQUENTIAL AMENDMENTS
  • SCHEDULE 9 REPEALS
  • Schedule
  1. Inheritance Tax Act 1984
  2. Section n10

Schedule n10 | Section n10

From legislation.gov.uk

TABLE OF DERIVATIONS
1975= The Finance Act 1975 (c. 7)
1975 c. 21= The Criminal Procedure (Scotland) Act 1975 (c. 21)
1976= The Finance Act 1976 (c. 40)
1977= The Finance Act 1977 (c. 36)
1978= The Finance Act 1978 (c. 42)
1979 c. 14= The Capital Gains Tax Act 1979 (c. 14)
1979 c. 46= The Ancient Monuments and Archaeological Areas Act 1979 (c. 46)
1980= The Finance Act 1980 (c. 48)
1980 c. 17= The National Heritage Act 1980 (c. 17)
1981= The Finance Act 1981 (c. 35)
1981 c. 54= The Supreme Court Act 1981 (c. 54)
1981 c. 55= The Armed Forces Act 1981 (c. 55)
1981 c. 61= The British Nationality Act 1981 (c. 61)
1981 c. 66= The Compulsory Purchase (Vesting Declarations) Act 1981 (c. 66)
1982= The Finance Act 1982 (c. 39)
1982 c. 48= The Criminal Justice Act 1982 (c. 48)
1982 c. 50= The Insurance Companies Act 1982 (c. 50)
1983= The Finance Act 1983 (c. 28)
1983 (No. 2)= The Finance (No. 2) Act 1983 (c. 49)
1983 c. 20= The Mental Health Act 1983 (c. 20)
1984= The Finance Act 1984 (c. 43)
S.I. 1979/927= The Capital Transfer Tax (Northern Ireland Consequential Amendment) Order 1979
S.I. 1979/1575 (N.I.14)= The Administration of Estates (Northern Ireland) Order 1979
S.I. 1982/1585= The Capital Transfer Tax (Interest on Unpaid Tax) Order 1982
S.I. 1983/879= The Transfer of Functions (Arts, Libraries and National Heritage) Order 1983
S.I. 1984/703 (N.I.3)= The Fines and Penalties (Northern Ireland) Order 1984
S.R.(N.I.) 1976/80= The Department (Transfer of Functions) Order (Northern Ireland) 1976

Table shown as text

Provision Derivation 1 1975 s.19(1). 2(1)(2) 1975 s.20(5), (6). (3) 1975 s.51(2A); 1982 Sch.17, para.5. 3(1)(2) 1975 s.20(2), (3). (3) 1975 s.20(7); 1978 s.74(1). (4) 1975 s.51(2). 4(1) 1975 s.22(1). (2) 1975 s.22(9). 5(1)(2) 1975 s.23(1), (2). (3) 1975 Sch.10, para.1(1); 1984 Sch.21, para.16. (4) 1975 s.51(1), Sch.10, para.1(2). (5) 1975 Sch.10, para.1(3). 6(1) 1975 s.24(2). (2) 1975 Sch.7, para.3(1). (3) 1975 Sch.7, para.5(1). (4) 1975 Sch.7, para.6. 7(1) 1975 s.37(1); 1981 s.93(1); 1983 Sch.9, para.3. (2)(3) 1975 s.37(2), (3). 8 1982 s.91(1) to (4). 9 1980 s.85(3); 1982 s.91(5). 10(1)(2) 1975 s.20(4). (3) 1975 s.20(4), (7); 1978 s.74(1). 11 1975 s.46. 12 1976 s.89(1) to (5). 13(1) 1976 s.90(1). (2) 1976 s.90(3); 1978 Sch.11, para.3(1). (3)(4) 1976 s.90(4); 1978 Sch.11, para.3(2). (5) 1976 s.90(5) 14 1976 s.91(1), (2). 15 1976 s.92(1). 16(1) 1981 s.97(1). (2) 1981 s.97(2); 1984 s.107(3). 17 1975 s.47(1B), (3); 1976 ss.121(1), 123(6); 1978 s.68(1). 18(1) 1975 Sch.6, para.1(1); 1976 s.94(2). (2) 1975 Sch.6, para.1(2); 1976 s.94(3); 1982 s.92(1). (3) 1975 Sch.6, para.15(1), (2). (4) 1975 Sch.6, para.15(5). 19(1) to (3) 1975 Sch.6, para.2(1), (2); 1981 s.94(1). (4) 1975 Sch.6, para.2(3). (5) 1975 Sch.6, para.8. 20(1) 1975 Sch.6, para.4(1); 1980 s.86(3); 1981 s.94(2). (2) 1975 Sch.6, para.4(2). (3) 1975 Sch.6, para.8. 21(1) to (4) 1975 Sch.6, para.5(1) to (3). (5) 1975 Sch.6, para.8. 22(1) to (5) 1975 Sch.6, para.6. (6) 1975 Sch.6, para.8. 23(1) 1975 Sch.6, para.10(1). (2) 1975 Sch.6, para.15(1), (2), (3)(a), (4)(b). (3) 1975 Sch.6, para.15(3)(b), (4)(a). (4) 1975 Sch.6, para.15(3)(bb)(bc), (4)(a); 1976 s.95(2). (5) 1975 Sch.6, para.15(3)(c). (6) 1975 Sch.6, para.10(3), 15(5). 24(1)(2) 1975 Sch.6, para.11(1), (2). (3) 1975 Sch.6, para.15(1), (2), (3), (4); 1976 s.95(2). (4) 1975 Sch.6, para.15(5). 25(1) 1975 Sch.6, para.12. (2) 1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2). 26(1) 1975 Sch.6, para.13(1). (2) 1975 Sch.6, para.13(2); 1976 s.85. (3) 1975 Sch.6, para.13(3); 1976 s.111(4). (4) 1975 Sch.6, para.13(4); 1976 s.111(4). (5)(6) 1975 Sch.6, para.13(5), (6). (7) 1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2). (8)(9) 1975 Sch.6, para.13(7), (8). 27 1982 s.95(1), (2). 28 1978 s.67(1) to (6). 29(1) 1976 s.117(1). (2) 1976 s.117(2), (6). (3)(4) 1976 s.117(3), (4). (5) 1976 s.117(5), (6); 1983 (No.2) s.9(2). 30 1976 s.76(1) to (4). 31 1976 s.77. 32 1976 s.78. 33(1) 1976 s.79(1); 1982 Sch.17, para.24(2). (2) 1976 s.82A(5)(a); 1982 Sch.17, para.26. (3)(4) 1976 s.79(3), (4). (5) 1976 s.82A(1), (2), (3); 1982 Sch.17, para.26. (6) 1976 s.82A(4); 1982 Sch.17, para.26. (7) 1976 s.79(7). 34(1) 1976 s.80(1). (2) 1976 s.80(2); 1982 Sch.17, para.25(2), (3). (3) 1976 s.80(3); 1982 Sch.17, para.25(2), (3). (4) 1976 s.80(4). 35(1) (2) 1976 s.83(3). (3) 1976 s.83(4). 36 1975 Sch.6, para.16; 1976 s.96(2), Sch.11, para.5; 1982 s.95(3). 37 1975 Sch.6, paras.17, 18. 38(1) 1975 Sch.6, para.19(1); 1976 s.96(3). (2) 1975 Sch.6, para.19(2). (3) 1975 Sch.6, para.19(3); 1976 s.96(4). (4) 1975 Sch.6, para.19(3A); 1976 s.96(4). (5) 1975 Sch.6, para.19(3B); 1976 s.96(4). (6) 1975 Sch.6, para.19(4). 39 1975 Sch.6, para.20. 40 1975 Sch.6, para.21. 41 1975 Sch.6, para.22; 1976 s.96(5). 42(1)(2) 1975 Sch.6, para.23(1), (2). (3) 1975 Sch.6, para.23(3); 1976 s.96(6). (4) 1975 Sch.6, para.22A(1), (2), (4); 1976 s.96(7). 43(1) to (3) 1975 Sch.5, para.1(1) to (3). (4) 1975 Sch.5, para.1(4), (5); 1980 s.93(2)(a). (5) 1975 Sch.5, para.1(10). 44(1) 1975 Sch.5, para.1(1), (6). (2) 1975 Sch.5, para.1(8); 1982 Sch.17, para.16; 1984 Sch.21, para.10. 45 1975 Sch.5, para.1(1), (7). 46 1975 Sch.5, para.1(9); 1976 Sch.14, para.10; 1980 s.93(2)(b). 47 1975 s.51(1); 1980 s.93(1). 48(1) 1975 s.24(3); 1976 s.120(1); 1981 s.104(3). (2) 1976 s.120(2); 1981 s.104(3). (3) 1975 Sch.5, para.2(1). (4) 1975 Sch.7, para.3(1), (2); 1982 Sch.17, para.19(2), (3). (5) 1975 Sch.7, para.3(2A); 1978 s.72; 1982 Sch.17, para.19(4). (6) 1975 Sch.7, para.3(2AA); 1984 s.104(2). (7) 1975 Sch.7, para.3(4); 1982 Sch.17, para.19(5). 49(1) 1975 Sch.5, para.3(1). (2) 1978 s.69(7). 50(1) to (3) 1975 Sch.5, para.3(2) to (4). (4) 1975 Sch.5, para.3(4), (7). (5)(6) 1975 Sch.5, para.3(5), (6). 51(1) 1975 Sch.5, para.4(1). (2) 1975 s.46(5). (3) 1975 Sch.5, para.4(10); 1983 Sch.9, para.5. 52(1) 1975 Sch.5, para.4(2). (2) 1975 Sch.5, para.4(4). (3)(4) 1975 Sch.5, para.4(9), (10). 53(1) 1975 Sch.5, para.4(11). (2) 1975 Sch.5, para.4(3). (3) 1975 Sch.5, para.4(5). (4) 1975 Sch.5, para.4(6); 1976 s.110(2). (5) 1975 Sch.5, para.4(5), (6); 1976 s.110(2); 1978 s.69(1); 1981 s.104(1). (6) 1978 s.69(6). (7)(8) 1978 s.69(8). 54(1) 1975 s.22(2). (2) 1975 s.22(3); 1976 s.110(1). (3) 1975 s.22(2), (3); 1976 s.110(1); 1978 s.69(1), (6); 1981 s.104(1). (4) 1975 s.22(9). 55(1) 1975 s.23(3). (2) 1975 s.20(4). 56(1) 1975 Sch.6, para.15(2A); 1981 s.104(2); 1982 s.95(2). (2) 1975 Sch.6, para.15(4A); 1976 s.95(3); 1978 s.69(4). (3) 1975 Sch.6, para.15(3)(ba), (4B); 1976 s.95(2); 1978 s.69(5); 1982 s.95(2). (4) 1975 Sch.6, para.15(4B); 1978 s.69(5); 1982 s.95(2). (5) 1978 s.69(6). (6) 1976 s.117(1), (6). (7) 1976 s.95(4); 1978 s.69(8). (8) 1978 s.69(8). 57(1) to (4) 1981 s.94(3) to (6). (5) 1982 s.95(1). 58(1)(2) 1982 s.102(1), (2). (3) 1982 s.126(2). 59(1)(2) 1982 s.103(1), (2). (3) 1982 s.103(3); 1982 c.50 Sch.5, para.28(a). 60 1982 s.104. 61(1) 1976 ss.82(11), 82A(7); 1982 s.105(1), Sch.17, para.26. (2) to (4) 1982 s.105(2) to (4). 62 1982 s.106. 63 1976 s.82(6); 1982 s.126(1), Sch.17, para.26. 64 1982 s.107. 65 1982 s.108. 66(1) to (4) 1982 s.109(1) to (4). (5) 1975 s.20(5); 1982 s.109(5). (6) 1982 s.110(7), Sch.15, para.2. 67(1)(2) 1982 s.110(1), (2). (3) 1975 s.20(5); 1982 s.110(3). (4) 1975 s.20(5); 1982 s.110(3), Sch.15, para.3. (5) to (7) 1982 s.110(4) to (6). 68(1) to (3) 1982 s.111(1) to (3). (4) 1975 s.20(5); 1982 s.111(4). (5) 1982 s.111(5). (6) 1982 Sch.15, paras.4(1), 5, 6, to 8. 69 1982 s.112. 70(1) to (6) 1982 s.113(1) to (6). (7) 1982 s.113(6A); 1984 s.102(1). (8) 1982 s.113(7); 1984 s.102(2). (9) 1982 s.113(8), Sch.15, paras.6 to 8. (10) 1982 s.113(9). 71(1) to (4) 1982 s.114(1) to (4). (5) 1982 s.114(5); 1984 s.102(1). (6) to (8) 1982 s.114(6) to (8). 72(1) to (4) 1982 s.116(1) to (4). (5) 1982 s.116(5); 1984 s.102(1). (6) 1982 s.116(6). 73(1) 1982 s.118(1)(a). (2) 1982 s.118(2), (4). (3) 1982 s.118(3); 1984 s.102(1). 74(1) 1975 Sch.5, para.19(1) (pre-1981); 1981 s.103; 1982 s.118(1)(b). (2) 1982 s.118(2), (4). (3) 1982 s.118(3); 1984 s.102(1). (4) 1975 Sch.5, para.19(4) (pre-1981); 1977 s.51(5); 1983 c.20 Sch.4, para.40. 75 1982 s.115. 76(1) 1982 s.119(1). (2) 1975 Sch.6, para.13(7); 1976 s.111(4); 1982 s.119(2). (3) to (8) 1982 s.119(3) to (8). 77 78(1)(2) 1976 s.81(1), (2); 1982 Sch.17, para.26. (3) 1976 ss.81(3), 82A(1) to (4), 83(3A); 1982 Sch.17, paras.26, 27. (4) 1976 s.82A(5), (7); 1982 Sch.17, para.26. (5) 1976 s.82A(6); 1982 Sch.17, para.26. (6) 1976 s.81(4); 1982 Sch.17, para.26. 79(1) to (7) 1976 s.82(1) to (7); 1982 Sch.17, para.26. (8)(9) 1976 s.82(9), (10); 1982 Sch.17, para.26. (10) 1976 s.83(4). 80(1) 1982 s.120(1); 1984 Sch.21, para.25. (2)(3) 1982 s.120(2), (3). 81 1982 s.121; 1984 s.101(1), Sch.21, para.25. 82(1) 1982 s.122(1); 1984 Sch.21, para.26. (2)(3) 1982 s.122(2), (3). 83 1982 s.123; 1984 Sch.21, para.25. 84 1982 s.124; 1984 Sch.21, para.26. 85 1982 s.125. 86(1) 1975 Sch.5, para.17(1); 1982 s.98(2). (2) 1975 Sch.5, para.17(1A); 1982 s.98(4). (3) 1975 Sch.5, para.17(2); 1982 s.98(5). (4) 1975 Sch.5, para.17(3); 1984 Sch.21, para.12. (5) 1975 Sch.5, para.17(4A); 1976 s.107(2). 87(1) 1975 Sch.5, para.17A(1); 1976 s.108(1); 1982 s.98(6). (2)(3) 1975 Sch.5, para.17A(2), (3); 1976 s.108(1). 88(1) 1975 Sch.5, para.18(1); 1978 s.71(2). (2) 1975 Sch.5, para.18(2); 1978 s.71(1). 89(1) to (3) 1975 Sch.5, para.19(1) to (3); 1981 s.103. (4) 1975 Sch.5, para.19(4); 1981 s.103; 1983 c.20 Sch.4, para.40. 90 1975 Sch.5, para.19A; 1976 s.109. 91(1) 1975 Sch.5, para.22(1); 1984 Sch.21, para.13. (2) 1975 Sch.5, para.22(2). 92 1975 Sch.5, para.22A(1), (2); 1976 s.105(1). 93 1975 s.47(4). 94(1) 1975 s.39(1), (9). (2) 1975 s.39(2); 1976 s.118(6). (3) 1975 s.39(6A); 1976 s.118(1). (4) 1975 s.39(4). (5) 1975 Sch.6, para.8; 1976 s.118(8). 95 1975 s.39(8D); 1976 s.118(1). 96 1975 s.39(8A); 1976 s.118(1). 97 1975 s.39(8B); (8C); 1976 s.118(1). 98(1) 1975 s.39(5); 1976 s.118(7). (2) 1975 s.39(6). 99(1) 1975 Sch.5, para.24(1); 1976 s.118(5); 1984 Sch.21, para.14(2). (2) 1975 Sch.5, para.24(2); 1982 s.99(2). (3) 1975 Sch.5, para.24(3). 100 1976 s.118(2), (3). 101(1) 1975 Sch.5, para.24(5); 1982 s.99(3); 1984 Sch.21, para.14(3). (2) 1975 Sch.5, para.24(5A); 1982 s.99(4). 102(1) 1975 s.39(6), Sch.5, para.24(6); 1982 s.99(5). (2) 1975 s.39(8). 103(1) 1976 Sch.10, para.1; 1982 Sch.17, para.30. (2) 1976 Sch.10, para.13(1). (3) 1976 Sch.10, para.3(1). 104(1) 1976 Sch.10, para.2(1), (1A); 1978 s.64(2); 1982 s.100(2); 1983 (No.2) s.10(1). (2) 1976 Sch.10, para.2(2). 105(1) 1976 Sch.10, para.3(1); 1978 s.64(3); 1981 s.100(3). (2) 1976 Sch.10, para.3(1A); 1978 s.64(4). (3)(4) 1976 Sch.10, para.3(2), (3). (5) 1976 Sch.10, para.3(5). (6) 1976 Sch.10, para.3(6); 1981 s.100(4). 106 1976 Sch.10, para.4(1). 107(1) 1976 Sch.10, para.4(1). (2)(3) 1976 Sch.10, para.4(2), (3). (4) 1976 Sch.10, para.4(5); 1978 s.64(5); 1979 c.14 Sch.7, para.9. 108 1976 Sch.10, para.4(4). 109 1976 Sch.10, para.5. 110 1976 Sch.10, para.6. 111 1976 Sch.10, para.7. 112 1976 Sch.10, para.8. 113 1976 Sch.10, para.3(4). 114(1) 1976 Sch.10, para.10; 1981 s.96(3)(d). (2) 1976 Sch.10, para.11. 115(1) 1981 Sch.14, para.1(1); 1982 Sch.17, para.34. (2)(3) 1981 Sch.14, para.1(2), (3). (4) 1984 s.107(1). (5) 1981 Sch.14, para.1(4). 116(1) 1981 Sch.14, para.2(1). (2) 1981 Sch.14, para.2(2); 1983 (No.2) s.10(2). (3) 1981 Sch.14, para.2(3). (4) 1981 Sch.14, para.2(4); 1983 (No.2) s.10(2). (5) to (7) 1981 Sch.14, para.2(5) to (7). 117 1981 Sch.14, para.3. 118 1981 Sch.14, para.4. 119 1981 Sch.14, para.5. 120(1) 1981 Sch.14, para.7. (2) 1981 Sch.14, para.6. 121 1981 Sch.14, para.8. 122(1)(2) 1981 Sch.14, para.9. (3) 1981 Sch.14, para.10. 123(1) 1981 Sch.14, para.11. (2) to (4) 1981 Sch.14, para.12. (5) 1981 Sch.14, para.13. 124 1981 Sch.14, para.14. 125(1) 1975 Sch.9, paras.1(1), 5(1); 1981 s.96(3)(a). (2) 1975 Sch.9, para.1(1). (3) 1975 Sch.9, para.1(2). 126(1) 1975 Sch.9, para.2(1). (2)(3) 1975 Sch.9, para.2(3), (4). 127(1) 1975 Sch.9, para.3(1). (2) 1975 Sch.9, para.3(2); 1978 s.65(1). 128 1975 Sch.9, para.3(1). 129 1975 Sch.9, para.4. 130(1) 1975 Sch.9, para.6(1). (2) 1975 Sch.9, para.6(2); 1976 s.75. 131(1) 1976 s.99(1). (2) 1976 s.99(2), (3). (3) 1976 s.99(6). 132(1) 1976 s.99(4). (2) 1976 s.99(7). 133 1976 Sch.12, para.2. 134 1976 Sch.12, para.3. 135(1)(2) 1976 Sch.12, para.4(1), (2); 1979 c.14 Sch.7, para.9. (3) to (5) 1976 Sch.12, para.4(3) to (5). 136 1976 Sch.12, para.5. 137 1976 Sch.12, para.6. 138(1) 1976 Sch.12, para.7(1). (2) 1976 Sch.12, para.7(2); 1979 c.14 Sch.7, para.9. 139(1) to (3) 1976 Sch.12, para.8. (4) 1976 Sch.12, para.9. 140(1) 1976 Sch.12, para.1. (2) 1976 s.99(5). 141 1981 s.101(1) to (7). 142(1) to (4) 1978 s.68(1) to (4). (5)(6) 1978 s.68(5). (7) 1978 s.68(4); 1980 s.93(3). 143 1975 s.47(1B); 1976 s.121(1). 144 1975 s.47(1A), (1AA); 1976 s.121(1); 1982 Sch.17, para.4; 1984 s.103. 145 1975 s.47(3). 146(1) to (5) 1976 s.122(1) to (5). (6) 1976 s.122(6); 1982 Sch.17, para.29. (7) 1976 s.122(7). (8) 1976 s.122(7A); 1980 s.92. (9) 1976 s.122(8A); S.I. 1979/927. 147(1) to (4) 1976 s.123(1) to (4). (5) to (9) 1976 s.123(7) to (11). 148(1) 1976 s.86(1); 1981 s.93(2). (2) to (4) 1976 s.86(2) to (4). (5) 1976 s.86(6); 1980 s.87(2); 1981 s.96(3)(b). 149(1) 1976 s.87(1); 1981 s.93(3). (2) to (4) 1976 s.87(2) to (4). (5) 1976 s.87(5); 1980 s.87(3). (6) 1976 s.87(5A); 1980 s.87(4); 1981 s.96(3)(c). (7) 1976 s.87(6). (8)(9) 1976 s.87(8), (9). 150 1976 s.88(1), (2). 151(1) 1975 Sch.5, para.16(1); 1976 Sch.14, para.18. (2) to (4) 1975 Sch.5, para.16(2) to (4). (5) 1975 Sch.5, para.16(6); 1982 Sch.17, para.17. 152 1975 Sch.7, para.2. 153(1) 1975 Sch.7, para.4(1). (2) 1975 Sch.7, para.4(2); 1984 Sch.21, para.15. (3)(4) 1975 Sch.7, para.4(3), (4). 154(1)(2) 1975 Sch.7, para.1(1), (2). (3) 1981 c.55 Sch.5, saving. 155(1) 1975 Sch.7, para.6(1), (2); 1981 c.61, s.51(3). (2) to (6) 1975 Sch.7, para.6(3) to (7). (7) 1975 Sch.7, para.6(9). 156 1981 s.135; 1982 s.100. 157 1982 s.96(1) to (5). 158 1975 Sch.7, para.7. 159 1975 Sch.7, para.8; 1976 s.125. 160 1975 s.38(1). 161(1) 1975 Sch.10, para.7(1). (2) 1975 Sch.10, para.7(2); 1976 s.103(1). (3) to (5) 1975 Sch.10, para.7(3) to (5). 162(1) 1975 Sch.10, para.1(5). (2) 1975 Sch.10, para.1(4). (3) 1975 Sch.10, para.1(2). (4) 1975 Sch.10, para.2. (5) 1975 Sch.10, para.3. 163(1) 1975 Sch.10, para.5(1); 1984 Sch.21, para.17. (2)(3) 1975 Sch.10, para.5(2), (3). 164 1975 s.51(1); Sch.10, para.6. 165(1) 1975 Sch.10, para.4(1); 1979 c.14 Sch.7, paras.8, 9. (2) 1975 Sch.10, para.4(2); 1982 Sch.17, para.20. (3) 1984 Sch.14, para.16. 166 1975 Sch.10, para.10. 167(1) 1975 Sch.10, para.11(1). (2) 1975 Sch.10, para.11(2); 1976 ss.86(7), 87(5B); 1978 s.73(1); 1980 s.87(2), (4). (3)(4) 1975 Sch.10, para.11(3), (4). (5) 1975 Sch.10, para.11(5); 1982 Sch.17, para.22. 168 1975 Sch.10, para.13. 169(1) 1975 Sch.10, para.12(1). (2) 1975 Sch.10, para.12(2); 1984 s.107(2). 170 1975 Sch.10, para.8. 171(1) 1975 Sch.10, para.9(1)(a). (2) 1975 Sch.10, para.9(2); 1976 s.118(9). 172 1975 Sch.10, para.9(1)(b). 173 1975 Sch.10, para.9(1)(d). 174(1) 1975 Sch.10, para.9(1)(e),(f); 1984 s.96(8), Sch.9, para.14. (2) 1975 s.51(1), Sch.10, para.9(2A); 1976 s.100(1). 175 1975 Sch.10, para.9(1)(c). 176 1975 Sch.10, para.9A; 1976 s.102(1); 1982 Sch.17, para.21. 177(1) 1981 s.98(1). (2) 1982 s.97(1). (3) 1981 s.98(1); 1982 s.97(1). (4) 1982 s.97(2). 178(1) 1975 s.51(1), Sch.10, para.14(1). (2) 1976 s.104. (3) 1975 Sch.10, para.14(2). (4) 1975 Sch.10, para.19. (5) 1975 Sch.10, para.21. 179(1) 1975 Sch.10, para.15. (2) 1975 Sch.10, para.16. (3) 1975 Sch.10, para.20. 180(1) 1975 Sch.10, para.17. (2)(3) 1975 Sch.10, para.18(1), (2). 181 1975 Sch.10, para.25. 182 1975 Sch.10, para.26. 183(1)(2) 1975 Sch.10, para.27(1), (2); 1979 c.14 Sch.7, para.9. (3) to (6) 1975 Sch.10, para.27(3) to (6). 184 1975 Sch.10, para.24. 185(1)(2) 1975 Sch.10, para.28(1), (2). (3) 1975 Sch.10, para.18(2). 186 1975 Sch.10, para.23. 187(1) 1975 Sch.10, para.29(1); 1979 c.14 Sch.7, para.9. (2) to (6) 1975 Sch.10, para.29(2) to (6). 188 1975 Sch.10, para.30. 189 1975 Sch.10, para.22. 190(1) 1975 s.51(1), Sch.10, para.31(1); 1976 s.101(2), Sch.13. (2) 1975 Sch.10, para.32(4); 1976 s.101(2), Sch.13. (3) 1975 Sch.10, para.31(2); 1976 s.101(2), Sch.13. (4) 1975 Sch.10, para.39; 1976 s.101(2), Sch.13. 191 1975 Sch.10, para.32(1) to (3); 1976 s.101(2), Sch.13. 192 1975 Sch.10, para.37; 1976 s.101(2), Sch.13. 193 1975 Sch.10, para.33; 1976 s.101(2), Sch.13. 194(1) 1975 Sch.10, para.34(1); 1976 s.101(2), Sch.13. (2) 1975 Sch.10, para.34(2); 1976 s.101(2), Sch.13; 1979 c.14 Sch.7, para.9. 195 1975 Sch.10, para.35; 1976 s.101(2), Sch.13. 196 1975 Sch.10, para.36; 1976 s.101(2), Sch.13. 197 1975 Sch.10, para.38; 1976 s.101(2), Sch.13. 198(1) to (3) 1975 Sch.10, para.40(1) to (3); 1976 s.101(2), Sch.13. (4) 1975 Sch.10, para.40(4); 1976 s.101(2), Sch.13; 1981 c.66 Sch.3, para.2. 199(1) 1975 s.25(2), (9). (2) 1975 s.25(4). (3) 1975 s.26(1). (4) 1975 s.25(6). (5) 1975 s.25(10). 200(1) 1975 s.25(5). (2) 1975 s.26(1). (3) 1975 s.25(5). (4) 1975 s.25(6), (10). 201(1) 1975 s.25(3); 1982 Sch.17, para.1. (2) 1975 s.25(4). (3) 1976 Sch.14, para.20. (4) 1975 Sch.5, para.1(8). (5) 1975 s.25(9); 1982 Sch.17, para.2. (6) 1975 s.25(10). 202(1) 1975 s.39(3), Sch.5, para.24(1); 1984 Sch.21, para.14(2). (2) 1975 s.39(3)(a), (b). (3) 1975 s.39(3)(c). (4) 1975 s.26(2); 1984 Sch.21, para.3(b). 203(1) 1975 s.25(8); 1976 s.119(1). (2) to (4) 1976 s.119(2) to (4). 204(1) to (4) 1975 s.27(1) to (4). (5) 1975 s.27(5); 1981 s.46(8). (6)(7) 1975 s.27(6), (7). 205 1975 s.25(1). 206 1975 s.26(3). 207(1) 1976 s.78(2), (3). (2) 1976 s.78(3); 1977 s.53. (3) 1976 s.82(8); 1982 Sch.17, para.26. (4) 1975 ss.32(1), 34(3). (5) 1975 ss.32(2), 34(4); 1977 s.53. 208 1975 Sch.9, para.2(2). 209(1) 1975 s.26(4). (2)(3) 1976 s.123(5). 210 1975 Sch.5, para.16(3). 211(1)(2) 1975 s.28(1); 1983 (No.2) s.13(1). (3) 1975 s.28(1A); 1983 (No.2) s.13(1). (4) 1975 s.28(8); 1983 (No.2) s.13(2). 212(1) to (3) 1975 s.28(3) to (5). (4) 1975 s.28(8); 1983 (No.2) s.13(2). 213 1975 s.28(2). 214(1)(2) 1975 s.28(6), (7). (3) 1975 s.28(8); 1983 (No.2) s.13(2). 215 1975 Sch.4, para.1. 216(1) 1975 Sch.4, para.2(1); 1976 Sch.14, para.4; 1982 Sch.17, para.7. (2) 1975 Sch.4, para.2(2A); 1980 s.94(4); 1983 Sch.9, para.4. (3)(4) 1975 Sch.4, para.2(2), (3); 1982 Sch.17, para.7. (5) 1975 Sch.4, para.2(4); 1980 s.94(5). (6) 1975 Sch.4, para.2(5); 1980 s.94(6). (7) 1975 Sch.4, para.2(7); 1976 Sch.11, para.3; 1982 Sch.17, para.7. 217 1975 Sch.4, para.3. 218(1)(2) 1975 Sch.4, para.4(1), (2). (3) 1975 Sch.4, para.4(3); 1982 Sch.17, para.8. 219 1975 Sch.4, para.5. 220(1) 1975 Sch.4, para.11(1). (2) 1975 Sch.4, para.11(2); 1975 c.21 ss.289F(1), (8), 289G(1) to (5); 1982 c.48 ss.37, 38(1), (6), (8), 46(1), (4)(a), 54; S.I. 1984/703 (N.I. 3) Arts. 5, 6. 221(1) to (5) 1975 Sch.4, para.6(1) to (5). (6) 1975 Sch.4, para.6(6); 1976 Sch.14, para.5; 1984 Sch.21, para.6. 222 1975 Sch.4, para.7. 223 1975 Sch.4, para.8. 224 1975 Sch.4, para.9. 225(1) 1975 Sch.4, para.10(1). (2) 1975 Sch.4, para.10(2); 1984 Sch.22, para.6. (3) to (6) 1975 Sch.4, para.10(3) to (6). (7) 1984 s.124(2). 226(1) to (3) 1975 Sch.4, para.12(1) to (3). (4) 1975 Sch.4, para.12(4); 1976 Sch.11, para.3; 1982 Sch.17, para.10. (5)(6) 1975 Sch.4, para.12(5), (6). 227(1) 1975 Sch.4, paras.13(1), (5), 14(1), (4); 1982 Sch.17, paras.11, 12; 1983 (No.2) s.11(1). (2) 1975 Sch.4, paras.13(1), 14(1). (3) 1975 Sch.4, paras.13(1), (6), 14(1), (5). (4) 1975 Sch.4, paras.13(4), 14(3). (5) 1975 Sch.4, paras. 13(6), 14(5). (6) 1975 Sch.4, para.14(3). (7) 1975 Sch.4, para.14(1), (2), (6); 1984 Sch.21, para.7. 228(1) 1975 Sch.4, para.13(1), (6); 1982 Sch.17, para.11. (2) 1975 Sch.4, para.13(2). (3) 1975 Sch.4, para.13(3), (6); 1983 (No.2) s.11(2). (4) 1975 Sch.4, para.13(8). 229 1975 Sch.4, para.15; 1983 (No.2) s.11(1). 230(1) 1975 Sch.4, paras. 17(1), 19(6); 1980 c.17 ss.12(1)(a), 13(1); S.I. 1983/879 Sch.2, para.1(2). (2) 1975 Sch.4, para.17(2). (3) 1975 Sch.4, para.17(3); 1979 c.46 Sch.4, para.15; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(3); S.R. (N.I.) 1976/80. (4) 1975 Sch.4, para.17(4); 1976 s.124; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(4). (5) 1975 Sch.4, para.17(5); 1980 c.17 s.12(1)(d); S.I. 1983/879 Sch.2, para.1(5). 231(1) 1975 Sch.4, para.18(1). (2) 1975 Sch.4, para.19(6); 1980 c.17 s.13(1). (3) 1975 Sch.4, para.18(2). 232 1975 Sch.4, para.27. 233(1) 1975 Sch.4, para.19(1); 1976 s.83(5), Sch.11, para.3; 1982 Sch.17, para.13. (2) 1975 Sch.4, para.19(1); S.I. 1982/1585. (3)(4) 1975 Sch.4, para.19(4), (5). 234(1)(2) 1975 Sch.4, para.16(1), (2); 1981 s.96(2). (3) 1975 Sch.4, para.16(3). 235 1975 Sch.4, para.19(3), (4). 236(1) 1975 Sch.4, para.19(2). (2) 1976 s.122(8), (8A); S.I. 1979/927. (3) 1976 ss.87(7), 88(3), 122(8). (4) 1976 s.123(2), (4); 1984 Sch.21, para.22. 237(1) 1975 Sch.4, para.20(1); 1982 Sch.17, para.14. (2) to (6) 1975 Sch.4, para.20(2) to (6). 238(1) 1975 Sch.4, para.21(1), (4). (2)(3) 1975 Sch.4, para.21(2), (3). 239(1) to (3) 1975 Sch.4, para.25(1) to (3). (4) 1975 Sch.4, para.25(4); 1978 s.68(6). (5) 1975 Sch.4, para.25(5), 1976 Sch.14, para.7; 1982 Sch.17, para.15. 240(1)(2) 1975 Sch.4, para.23(1), (2). (3) 1975 Sch.4, para.23(3); 1984 s.105(1). 241 1975 Sch.4, para.24. 242 1975 Sch.4, para.22. 243 1975 Sch.4, para.22A; 1984 s.106(1). 244 1975 Sch.4, para.22B; 1984 s.106(1). 245 1975 Sch.4, para.28. 246 1975 Sch.4, para.29. 247 1975 Sch.4, para.30. 248 1975 Sch.4, para.31. 249 1975 Sch.4, para.32. 250 1975 Sch.4, para.33. 251 1975 Sch.4, para.35. 252 1975 Sch.4, para.34. 253 1975 Sch.4, para.37. 254(1) 1975 Sch.4, para.36. (2) 1975 Sch.4, para.36A; 1984 s.106(2). 255 1975 Sch.4, para.26. 256(1) 1980 s.94(1). (2) 1980 s.94(2); 1981 c.54 Sch.5. (3) 1980 s.94(3). (4) 1980 s.94(9). 257(1)(2) 1975 Sch.4, para.39(1), (2). (3) 1975 Sch.4, para.39(3); S.I. 1979/1575 (N.I. 14) Sch.2, para.12. 258 1975 Sch.4, para.41. 259 1975 Sch.4, para.42(2). 260 1975 Sch.4, para.42(1). 261 1975 Sch.4, para.40. 262 1975 s.40. 263 1975 s.42. 264(1) 1976 s.114(1). (2)(3) 1976 s.114(2), (3); 1981 s.93(4). (4)(5) 1976 s.114(3A), (3B); 1981 s.93(4). (6)(7) 1976 s.114(4), (5). (8) 1976 s.114(6); 1981 s.93(5); 1983 Sch.9, para.7. (9) 1976 s.114(7). 265 1975 s.43(1). 266(1) 1975 s.43(2). (2)(3) 1975 s.43(3), (4); 1976 s.113(1). (4) 1975 s.43(5); 1976 s.113(1); 1982 Sch.17, para.3. 267(1) 1975 s.45(1); 1984 Sch.21, para.4. (2) 1975 Sch.7, paras. 3(3), 5(2), 7(6). (3) 1975 s.45(1), Sch.5, para.2(2); 1982 ss.108(8), 122(4). (4) 1975 s.45(2). 268 1975 s.44. 269(1) to (3) 1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1981 Sch.14, para.15. (4) 1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1978 s.66(1), (2); 1981 Sch.14, para.15. 270 1975 s.51(4); 1979 c.14 Sch.7, paras.8(a), 9. 271 1975 s.51(5); 1982 Sch.17, para.6. 272 1975 s.51(1); 1984 Sch.21, para. 5(b) (“land”); 1975 s.59(2) (“the Taxes Act”). 273 to 278 Sch.1 1975 s.37(3); 1984 s.101. Sch.2 para. 1 1980 Sch.15, para.1. 2 1980 Sch.15, para.2. 3 1980 Sch.15, para.2A; 1982 Sch.17, para.31; 1984 Sch.21, para.23. 4 1980 Sch.15, para.4. 5 1980 Sch.15, para.5; 1984 Sch.21, para.23. 6 1980 Sch.15, para.6; 1982 Sch.17, para.32; 1984 Sch.21, para.23. 7 1980 Sch.15, para.7. Sch.3 1975 Sch.6, para.12; 1980 s.118(5); 1983 s.46(5). Sch.4 para. 1(1) 1982 s.93(1). (2) 1982 s.93(9). (3) 1982 s.94(5). 2(1) 1982 s.93(2). (2)(3) 1982 s.94(1). 3(1) 1982 s.93(3). (2) to (4) 1982 s.94(2) to (4). (5) 1982 s.94(6). 4 1982 s.93(4), (5). 5 to 7 1982 s.93(6) to (8). 8 to 15 1982 Sch.16, paras. 2 to 9. 16 to 18 1982 Sch.16, para.1. Sch.5 para. 1 1975 s.32. 2(1) 1975 s.33(1). (2) 1975 s.33(3); 1976 s.83(2). (3), (4) 1975 s.33(4), (5). 3(1) to (4) 1975 s.34(3) to (6). (5) 1975 s.34(9). 4 1975 s.34(8); 1976 s.83(2). 5(1) 1975 s.31(2). (2) 1975 s.34(2). (3) 1975 s.31(3). 6 1976 s.83(2). Sch.6 para. 1 1975 s.49(5), Sch.12, para.1. 2 1975 s.22(4), Sch.5, para.4(7); 1984 Sch.21, paras. 1, 11. 3 1975 Sch.5, para.23. 4(1) 1976 s.83(6). (2) 1976 s.83(3A), (7); 1982 Sch.17, para.27. (3) 1976 s.83(7). (4)(5) 1976 s.83(8), (9).

TABLE OF DESTINATIONS — shown as text

Section of Act Section of 1984 Act Section of Act Section of 1984 Act F.A. 1975 (1975 c. 7) F.A. 1975—continued Section 28(6)(7) 214(1)(2) 19(1) 1 (8) 211(4), 212(4), (2) 214(3) 20(1) 29 (2)(3) 3(1)(2) (4) 10, 55(2) 30 (5) 2(1), 66(5), 31(1) 67 (3)(4), 68(4) (2)(3) Sch.5, para.5(1), (6) 2(2) (3) (7) 3(3), 10(3) (4) 21 32 207(4)(5), Sch.5, para.1 22(1) 4(1) (2) 54(1)(3) 33(1) Sch.5, para.2(1) (3) 54(2)(3) (2) (4) Sch.6, para.2 (3)-(5) Sch.5, para.2(2)-(4) (5)-(8) (9) 4(2), 54(4) 34(1) (2) Sch.5, para.5(2) 23(1)(2) 5(1)(2) (3)(4) 207(4)(5), Sch.5, para.3(1)(2) (3) 55(1) 24(1) (5)(6) Sch.5, para.3(3)(4) (2) 6(1) (3) 48(1) (7) (8) Sch.5, para.4 25(1) 205 (9) Sch.5, para.3(5) (2) 199(1) (3) 201(1) 35 (4) 199(2), 201(2) 36 (5) 200(1)(3) (6) 199(4), 200(4) 37(1) 7(1) (7) (2) 7(2) (8) 203(1) (3) 7(3), Sch.1 (9) 199(1), 201(5) 38(1) 160 (10) 199(5), 200(4), 201(6) (2) 26(1) 199(3), 200(2) 39(1) 94(1) (2) 202(4) (2) 94(2) (2A) (3) 202(1)-(3) (3) 206 (4) 94(4) (4) 209(1) (5) 98(1) (6) 98(2), 102(1) 27 204 (6A) 94(3) (7) 28(1)(1A) 211(1)-(3) (8) 102(2) (2) 213 (8A) 96 (3)-(5) 212(1)-(3) (8B)(8C) 97(1)(2) (8D) 95 (9) 94(1) F.A. 1975—continued F.A. 1975—continued Section 40 262 Sch.4 para. 7 222 41 8 223 9 224 42 263 10 225 43(1) 265 11(1) 220(1) (2) 266(1) (2) 220(2) (3)(4) 266(2)(3) 12(1)(2) 226(1)(2) (5) 266(4) (3) 226(3) (4) 226(4) 44 268 (5)(6) 226(5)(6) 45(1) 267(1)(3) 13(1) 227(1)(2)(3), 228(1) (2A) (2) 228(2) (3) (3) 228(3) (4) 227(4) 46 11, 51(2) (5) 227(1) 47(1) (6) 227(3), (5), 228(1)(3) (1A) 144 (1AA) 144 (7) 269 (1B) 17, 143 (8) 228(4) (2) 14(1) 227(1)(2)(3)(7) (3) 17, 145 (2) 227(7) (4) 93 (3) 227(4)(6) (5) (4) 227(1) 49(1)(2) (5) 227(3)(5) (3) (6) 227(7) (4) 15 229 (5) Sch.6, para.1 16(1)(2) 234(1)(2) (3) 234(3) 51(1) 272, 47, 5(4), 164, 174(2), 178(1), 190(1) (4) (5)-(7) 17(1) 230(1) (2) 3(4) (2) 230(2) (2A) 2(3) (3) 230(3) (3) (4) 230(4) (4) 270 (5) 230(5) (5) 271 18(1) 231(1) (2) 231(3) Sch.4 para. 1 215 19(1) 233(1)(2) 2(1) 216(1) (2) 236(1) (2) 216(3) (3) 235(1) (2A) 216(2) (4) 233(3), 235(2) (3) 216(4) (5) 233(4) (4) 216(5) (6) 230(1), 231(2) (5) 216(6) 20(1) 237(1) (6) (2)-(6) 237(2)-(6) (7) 216(7) 21(1)-(3) 238(1)-(3) 3 217 (4) 238(1) 4(1)(2) 218(1)(2) 22 242 (3) 218(3) 22A 243 5 219 22B 244 6(1)-(5) 221(1)-(5) 23(1)(2) 240(1)(2) (6) 221(6) (3) 240(3) 24 241 F.A. 1975—continued F.A. 1975—continued Sch.4 para. 25(1)-(3) 239(1)-(3) Sch.5 para. 5 (4) 239(4) 6-15 (5) 239(5) 16(1) 151(1) 26 255 (2) 151(2) 27 232 (3) 151(3), 210 28 245 (4) 151(4) 29 246 (5) 30 247 (6) 151(5) 31 248 17(1) 86(1) 32 249 (1A) 86(2) 33 250 (2) 86(3) 34 252 (3) 86(4) 35 251 (4) 36 254(1) (4A) 86(5) 36A 254(2) (5)-(9) 37 253 17A(1) 87(1) 38(1) (2)(3) 87(2)(3) (2) 18(1) 88(1) (3) (2) 88(2) (4) (3) 39(1)(2) 257(1)(2) 19(1)-(3) 89(1)-(3) (3) 257(3) (4) 89(4) 40 261 19A 90 41 258 20 42(1) 260 21 (2) 259 22 91 43 22A(1)(2) 92(1)(2) 44 (3) 23 Sch.6, para.3 Sch.5 para. 1(1) 43(1), 44(1), 45 24(1) 99(1), 202(1) (2)(3) 43(2)(3) (2) 99(2) (4)(5) 43(4) (3) 99(3) (6) 44(1) (4) (7) 45 (5) 101(1) (8) 44(2), 201(4) (5A) 101(2) (9) 46 (6) 102(1) (10) 43(5) 2(1) 48(3) Sch.6 para. 1(1) 18(1) (2) 267(3) (2) 18(2) 3(1) 49(1) (3)(4) (2)(3) 50(1)(2) 2(1) 19(1) (4) 50(3)(4) (2) 19(2)(3) (5)(6) 50(5)(6) (3) 19(4) (7) 50(4) 3 4(1) 51(1) 4(1) 20(1) (2) 52(1) (2) 20(2) (3) 53(2) 5 21(1)-(4) (4) 52(2) 6 22(1)-(5) (5) 53(3)(5) 7 (6) 53(4)(5) 8 19(5), 20(3), 21(5), 22(6), 94(5) (7) Sch.6, para.2 (8) (9) 52(3) 9 (10) 51(3), 52(4) 10(1) 23(1) (11) 53(1) (2) (3) 23(6) F.A. 1975—continued F.A. 1975—continued Sch.6 para. 10(4)(5) Sch.7 para. 3(2AA) 48(6) 11(1) 24(1) (2B) (1A) (3) 267(2) (2) 24(2) (4) 48(7) 12(1) 25(1), Sch.3 4 153 (2) 5(1) 6(3) 13(1) 26(1) (2) 267(2) (1A) 6(1)(2) 6(4), 155(1) (2) 26(2) (3)-(7) 155(2)-(6) (3)(4) 26(3)(4) (8) (5)(6) 26(5)(6) (9) 155(7) (7) 26(8), 76(2) 7(1)(2) 158(1)(2) (8) 26(9) (3) 158(3) 14 (4)(5) 158(4)(5) (6) 158(6), 267(2) Sch.6 Pt. II 8 159 para. 15(1)(2) 18(3), 23(2), 24(3), 25(2), 26(7) Sch.8 Pt. I (2A) 56(1) Pt.II (3) 23(2)-(5), 24(3), 25(2), 26(7), 56(3) Sch.9 para. 1(1)(2) 125(1)(2) 125(3) (4) 23(2)-(4), 24(3), 25(2), 26(7) 2(1)(2) 126(1) 208 (4A) 56(2) (3)(4) 126(2)(3) (4B) 56(3)(4) 3(1) 127(1), 128 (5) 18(4), 23(6), 24(4), 25(2), 26(7) (2) 127(2) 4 129 5 125(1) (6) 6(1) 130(1) (2) 130(2) Pt. III para. 16 36 Sch.10 17 37(1) Pt. I 18 37(2) para. 1(1) 5(3) 19(1) 38(1) (2) 5(4), 162(3) (2) 38(2) (3) 5(5) (3) 38(3) (4) 162(2) (3A)(3B) 38(4)(5) (5) 162(1) (4) 38(6) 2 162(4) 20 39 3 162(5) 21 40 4(1) 165(1) 22 41 (2) 165(2) 22A 42(4) 5 163 23(1)(2) 42(1)(2) 6 164 (3) 42(3) 7(1) 161(1) (2) 161(2) Sch.7 para. 1(1) 154(1) (3)-(5) 161(3)-(5) (2) 154(2) 8 170 (3) 9(1) 171(1), 172, 173, 174(1), 175 2 152 3(1) 6(2), 48(4) (2) 171(2) (2) 48(4) (2A) 174(2) (2A) 48(5) (3) (4) 9A 176 F.A. 1975—continued F.A. 1976 (1976 c.40) Sch.10 para. 10 166 Section 73 11(1) 167(1) 74 (2) 167(2) 75 130(2) (3)(4) 167(3)(4) (5) 167(5) 76(1)(2) 30(1)(2) 12(1) 169(1) (3) 30(3) (2) 169(2) (4) 30(4) 13 168 (5) Pt. II para. 14(1) 178(1) 77 31 (2) 178(3) 78(1) 32(1) 15 179(1) (2) 32(2), 207(1) 16 179(2) (3) 32(3), 207(1)(2) 17 180(1) (4) 32(4) 18(1) 180(2) (5)-(7) 32(5)-(7) (2) 180(3), 185(3) 79(1) 33(1) 19 178(4) (2) 20 179(3) (3)(4) 33(3)(4) 21 178(5) (5)(6) 22 189 (7) 33(7) 23 186 (8) 33(2)(5) 24 184 (9) 25 181 80(1) 34(1) 26 182 (2)(3) 34(2)(3) 27(1)(2) 183(1)(2) (4) 34(4) (3)-(6) 183(3)-(6) (5) 34(2)(3) 28 185(1)(2) 29(1) 187(1) 81(1) 78(1) (2)-(6) 187(2)-(6) (2)(3) 78(2)(3) 30 188 (4) 78(6) Pt. III para. 31(1) 82(1)-(7) 63, 79(1)-(7) 190(1) (8) 207(3) (2) 190(3) (9)(10) 79(8)(9) 32(1)-(3) 191 (11) 61(1) (4) 190(2) 33 193 82A(1)-(3) 33(5), 78(3) 34(1) 194(1) (4) 33(6), 78(3) (2) 194(2) (5) 33(2), 78(4) 35 195 (6) 78(5) 36 196 (7) 61(1), 78(4) 37 192 83(1) 38 197 (2) Sch.5, paras.2(2), 4, 6 39 190(4) 40(1)-(3) 198(1)-(3) (3) 35(2) (4) 198(4) (3A) 78(3), Sch.6, para.4(2) Sch.12 para. 1 Sch.6, para.1 (4) 35(3), 79(10) 8(6) Sch.8, para.2 5 233(1) 18(3) Sch.8, para.3(1)(b) 6 Sch.6, para.4(1) (7) Sch.6, para.4(2)(3) (8)(9) Sch.6, para.4(4)(5) 84 F.A. 1976—continued F.A. 1976—continued Section Section 85 26(2) 99(1) 131(1) (2) 131(2) 86(1) 148(1) (3) 131(2) (2)-(4) 148(2)-(4) (4) 132(1) (5) (5) 140(2) (6) 148(5) (6) 131(3) (7) 167(2) (7) 132(2) 87(1) 149(1) 100(1) 174(2) (2)-(4) 149(2)-(4) (2) (5) 149(5) (5A) 149(6) 101(1) (5B) 167(2) (2) 190-198 (6) 149(7) (3) (7) 236(3) 102(1) 176 (8)(9) 149(8)(9) (2) 88(1)(2) 150 103(1) 161(2) (3) 236(3) (2) (4) 104 178(2) 89(1)-(5) 12 (6) 105(1) 92 (7) (2) (3)(4) 90(1) 13(1) (2) 106 (3) 13(2) 107(1) (4) 13(3)(4) (2) 86(5) (5) 13(5) (3)(4) (6) (5) 91(1)(2) 14(1)(2) 108(1) 87 (3) (2) 92(1) 15 109 90 (2) 110(1) 54(2)(3) 93 (2) 53(4)(5) 94(1) (3) (2) 18(1) (4) (3) 18(2) 111(1)-(3) 95(1) (4) 26(3)(4), 76(2) (2) 23(4), 24(3), 25(2), 26(7), 56(3) (5) (6) 112 (3) 56(2) (4) 56(7) 113(1) 266(2)-(4) (2) 96(1) (2) 36 114(1) 264(1) (3) 38(1) (2) 264(2) (4) 38(3)-(5) (3)(3A)(3B) 264(3)-(5) (5) 41 (4)(5) 264(6)(7) (6)(7) 42(3)(4) (6) 264(8) (7) 264(9) 97 (8) 98 115 116 F.A. 1976—continued F.A. 1976—continued Section Sch.10 para. 4(1) 106, 107(1) 117(1) 29(1), 56(6) (2)-(4) 29(2)-(4) (2)(3) 107(2)(3) (5) 29(5) (4) 108 (6) 29(2)(5), 56(6) (5) 107(4) 5 109 118(1) 94(3), 95, 96, 97 6 110 (2) 100(1) 7 111 (3) 100(2) 8 112 (4) 9 (5) 99(1) 10 114(1) (6) 94(2) 11 114(2) (7) 98(1) 12 (8) 94(5) 13(1) 103(2) (9) 171(2) (2) 269 (10) Sch.11 para. 1 119 203 120(1) 48(1) 2 (2) 48(2) 3 216(7), 226(4), 233(1) 121(1) 17, 143, 144 (2) 4 5 36 122(1)-(5) 146(1)-(5) 6 (6) 146(6) (7) 146(7) Sch.12 para. 1 140(1) (7A) 146(8) (8) 236(2)(3) 2 133 (8A) 146(9), 236(2) 3 134 (9) 4 135 5 136 123(1) 147(1) 6 137 (2) 147(2), 236(4) 7 138 (3) 147(3) 8 139(1)-(3) (4) 147(4), 236(4) 9 139(4) (5) 209(2)(3) (6) 17 Sch.13 190-198 (7)-(10) 147(5)-(8) Sch.14 para. 1 (11) 147(9) (12) 2, 3 (13) 4 216(1) 124 230(4) 5 221(6) 125(1) 159 6 (2) 7 239(5) 8 132(3)(d) 9 Sch.10 para. 1 103(1) 10 46 11, 12 2(1) 104(1) 13 (1A) 104(1) 14-17 (2) 104(2) 18 151(1) 3(1) 105(1), 103(3) 19 (1A) 105(2) 20 201(3) (2)(3) 105(3)(4) (4) 113 (5) 105(5) (6) 105(6) F.A. 1977 (1977 c.36) F.A. 1978—continued Section Section 49 73(1) 167(2) (2) 50 74(1) 3(3), 10(3) 51 (2) 52 80(3)(d) 53(1) 207(2)(5) Sch. 11 para. 1 (2) 59(3)(d) 2 3(1) 13(2) F.A. 1978 (1978 c.42) (2) 13(3)(4) (3) Section 62 F.A. 1980 (1980 c.48) 63 Section 64(1) 85(1) (2) 104(1) (2) (3) 105(1) (3) 9 (4) 105(2) (5) 107(4) 86(1) (6) (2) (7) (3) 20(1) (4) 65(1) 127(2) (5) (2) 87(1) 66(1)(2) 269(4) (2) 148(5), 167(2) (3) (3) 149(5) 67(1)-(4) 28(1)-(4) (4) 149(6), 167(2) (5)(6) 28(5)(6)(7) (5) (7) 88(1)-(6) (8) (7) 68(1) 17, 142(1) 89-91 (2)(3) 142(2)(3) (4) 142(4)(7) 92 146(8) (5) 142(5)(6) 93(1) 47 (6) 239(4) (2) 43(4), 46 (7) (3) 142(7) 69(1) 53(5), 54(3) (4) (2)(3) 94(1) 256(1) (4) 56(2) (2) 256(2) (5) 56(3)(4) (3) 256(3) (6) 53(6), 54(3), (4) 216(2) 56(5) (5) 216(5) (7) 49(2) (6) 216(6) (8) 53(7)(8), 56(7)(8) (7) 70 (8) (9) 256(4) 71(1) 88(2) (2) 118(5) Sch.3 72(1) 48(5) 122(3)(b) (2) F.A. 1980—continued F.A. 1981—continued Sch.14 Section Sch.15 para. 1, 2 Sch.2, paras.1, 2 102 2A Sch.2 para.3 103 89 3 104(1) 53(5), 54(3) 4 Sch.2, para.4 (2) 56(1) 4A (3) 48(1)(2) 5 Sch.2, para.5 6 Sch.2, para.6 105 7 Sch.2, para.7 106 8 135(1)(Part) 156 F.A. 1981 (1981 c.35) 139(4) Section Sch.13 46(8) 204(5) Sch.14 para. 1(1) 92(1) 115(1) (2) (2)-(4) 115(2)-(4) (3) 2(1) 116(1) (4) (2) 116(2) (5) (3) 116(3) (6)(7) (4) 116(4) (5)-(7) 116(5)-(7) 93(1) 7(1) 3 117 (2) 148(1) 4 118 (3) 149(1) 5 119 (4) 264(2)-(5) 6 120(2) (5) 264(8) 7 120(1) 8 121 94(1) 19 9 122(1)(2) (2) 20(1) 10 122(3) (3)-(6) 57(1)-(4) 11 123(1) (7) 12 123(2)-(4) 95 13 123(5) 96(1) 14 124 (2) 234(1)(2) 15 269 (3)(a) 125(1) 16 (b) 148(5) Sch.15 (c) 149(6) (d) 114(1) F.A. 1982 (1982 c.39) (e) Sch.8, para.12 (4) Section 90(1) 97(1) 16(1) (2) (2) 16(2) (3) 91(1)-(4) 8 (5) 9 98(1) 177(1)(3) (2) 92(1) 18(2) (2) 99 (3) 100(1) 93(1) Sch.4, para.1(1) (2) 104(1) (2) Sch.4, para.2(1) (3) 105(1) (3) Sch.4, para.3(1) (4) 105(6) (4)(5) Sch.4, para.4 101(1)-(7) 141 (6)-(8) Sch.4, paras.5-7 (8)-(9) (9) Sch.4, para.1(2) (10) F.A. 1982—continued F.A. 1982—continued Section Section 94(1) Sch.4, para.2(2)(3) 117 118(1) 73(1), 74(1) (2) Sch.4, para.3(2) (2) 73(2), 74(2) (3) Sch.4, para.3(3) (3) 73(3), 74(3) (4) Sch.4, para.3(4) (4) 73(2), 74(2) (5) Sch.4, para.1(3) (6) Sch.4, para.3(5) 119 76 95(1) 27(1), 57(5) 120(1)(2) 80(1)(2) (2) 27(2), 56(1)(3)(4) (3) 80(3) (3) 36 121 81 (4) 96(1)-(5) 157 122(1)-(3) 82 (6) (4) 267(3) 97(1) 177(2)(3) 123 83 (2) 177(4) 124 84 (3)(4) 125 85 98(1) 126 58(3), 63 (2) 86(1) (3) 127 (4)(5) 86(2)(3) 157(4) (6) 87(1) Sch.10 para. 1(2) Sch.8, para.8(a) (7) 99(1) 2(2)(a) Sch.8, para.17(2)(a) (2) 99(2) (3) 101(1), 101(2), (3) Sch.8, para.17(3) 102(1) 3(2)(a)(b) Sch.8, para.18(2)(a)(b) 100 156 101 Sch.15 para. 1 102 58(1)(2) 2 66(6) 3 67(4) 103(1)(2) 59(1)(2) 4(1) 68(6) (3) 59(3) (2)-(4) 104 60 5 68(6) 6-8 68(6), 70(9) 105 61 106 62 Sch.16 para. 1 Sch.4, paras.16-18 107 64 2 Sch.4, para.8 108(1)-(7) 65(1)-(7) 3, 4 Sch.4, paras.9, 10 (8) 65(8), 267(3) 5-9 Sch.4, paras.11-15 (9) 65(9) 109 66 110 67, 66(6) Sch.17 para. 1 201(1) 111 68(1)-(5) 2 201(5) 3 266(4) 112 69 4 144 113 70 5 2(3) 6 271 114 71 7 216 115 75 8 218(3) 9 116 72 F.A. 1982—continued F.(No.2)A. 1983—continued Sch.17 para. 10 226(4) 10(1) 104(1) (2) 116(2)(4) 11 227(1), 228(1) (3) 12 227(1) 13 233(1) 11(1) 227(1), 229 14 237(1) (2) 228(3) 15 239(5) 12 16 44(2) 17 151(5) 13(1) 211(1)-(3) 18 (2) 211(4), 212(4), 214(3) 19(1) (2)(3) 48(4) (3) (4) 48(5) 16(3) (5) 48(7) 20 165(2) F.A. 1984 (1984 c. 43) 21 176 22 167(5) Section 23 96(8) 174(1) 24(1) 101(1) (2) 33(1) (2) Sch.1 (3) (3) (4) 33(2)(5) 25 34(2)(3) 102(1) 70(7), 71(5), 72(5), 73(3), 74(3) 26 33, 61(1), 63, 78, 79, 207(3) 27 78(3), Sch.5 para.4(2) (2) 70(8) (3) 28 29 146(6) 103(1) 144 30 103(1) (2) 31 Sch.2, para.3 104(1) 81(3) 32 Sch.2, para.6 (2) 48(6) 33 (3) 34 115(1) 105(1) 240(3) (2) F.A. 1983 (1983 c.28) (3) Section 106(1) 243, 244 46(5) Sch.3 (2) 254(2) 47 107(1) 115(4) (2) 169(2) Sch.9 para. 3 (3) 16(2) 7(1) (4) 4 216(2) 5 51(3) 128(4) 6 7 274(8) Sch.9 para. 14 174(1) F. (No. 2) A. 1983 (1983 c.49) Sch.14 para. 16 165(3) Section 8(1) Sch.21 para. 1 Sch.6, para.2 (2) 2 (3) 3 202(4) 9(1) 4 267(1) (2) 29(5) 5 272 (3) 6 221(6) F.A. 1984—continued Sch.21 para. 7 227(7) 8, 9 10 44(2) 11 Sch.6, para.2 12 86(4) 13 91(1) 14(1) (2) 99(1) (3) 101(1) 15 153 16 5(3) 17 163(1) 18 19 Sch.8, para.7(2) 20, 21 22 236(4) 23 Sch.2, paras.3, 5, 6 24 25 80(1), 81, 83 26 82(1), 84 Sch.22 para. 6 (Part) 225(2)

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