Section 1(3): sections 15, 17(3), (4), and (5) brought into force, on 10 December 1991, by clause 2(2) of the Finance Act Commencement Order 1991 (SR 1991/267).
Section 1(3): sections 2, 3, 21, and 22 brought into force, on 13 December 1991, by clause 2(1) of the Finance Act Commencement Order 1991 (SR 1991/267).
Section 1(3): section 10(3), (4), and (5) brought into force, on 22 January 1992, by the Finance Act Commencement Order 1992 (SR 1992/1).
Section 1(3): sections 10(1), (2), (6), 11, 12, and 13 brought into force, on 17 March 1992, by the Finance Act Commencement Order (No 2) 1992 (SR 1992/20).
Section 1(3): sections 16, 17(1), (2), 18, 19, and 20 brought into force, on 17 April 1992, by the Finance Act Commencement Order (No 3) 1992 (SR 1992/79).
Section 1(3): section 4 brought into force, on 21 August 1996, by the Finance Act Commencement Order 1996 (SR 1996/225).
Section 1(3): sections 5, 6, and 7 brought into force, on 1 October 1996, by the Finance Act Commencement Order (No 2) 1996 (SR 1996/290).
Section 1(3): section 23 brought into force, on 1 May 2011, by the Finance Act 1991 Commencement Order 2011 (SR 2011/102).
Section 1(3): sections 24, 25, and 26 brought into force, on 1 December 2015, by the Finance Act 1991 Commencement Order 2015 (LI 2015/243).
Section 1(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 1(5): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 1(9): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).