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Finance Act 2005

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Part 1 Excise duties

    1. Tobacco products duty

      1. 1.Rates of tobacco products duty

    2. Alcoholic liquor duties

      1. 2.Rate of duty on beer

      2. 3.Rates of duty on wine and made-wine

    3. Hydrocarbon oil etc duties

      1. 4.Consolidation of current rates of hydrocarbon oil duties etc.

      2. 5.Rates of hydrocarbon oil duties etc. from 1st September 2005

    4. Gaming duty

      1. 6.Rates of gaming duty

    5. Vehicle excise duty

      1. 7.Rates

  3. Part 2 Income tax, corporation tax and capital gains tax

    1. Chapter 1 Income tax and corporation tax charge and rate bands

      1. Income tax

        1. 8.Charge and rates for 2005-06

        2. 9.Personal allowances for those aged 65 or more

      2. Corporation tax

        1. 10.Charge and main rate for financial year 2006

        2. 11.Small companies' rate and fraction for financial year 2005

        3. 12.Corporation tax starting rate and fraction for financial year 2005

        4. 13.Non-corporate distribution rate for financial year 2005

      3. Trusts

        1. 14.Special trust rates not to apply to first slice of trust income

    2. Chapter 2 Personal taxation

      1. Taxable benefits

        1. 15.Childcare vouchers: exempt amount

        2. 16.Extension of exemptions for childcare, workplace parking, cycles etc

        3. 17.Transfer of previously loaned computer or cycle etc

        4. 18.Extension of outplacement services etc exemption: part-time employees

      2. Armed forces

        1. 19.Armed forces pensions and compensation schemes

    3. Chapter 3 Employment-related securities

      1. 20.Research institution spin-out companies

      2. 21.Research institution spin-out companies: pre-2nd December 2004 cases

      3. 22.Capital gains

    4. Chapter 4 Trusts with vulnerable beneficiary

      1. Introductory

        1. 23.Introduction

        2. 24.Entitlement to make claim for special tax treatment

      2. Income tax

        1. 25.Qualifying trusts income: special income tax treatment

        2. 26.Amount of relief

        3. 27.Trustees' liability: TQTI

        4. 28.Vulnerable person’s liability: VQTI

        5. 29.Part years

      3. Capital gains tax

        1. 30.Qualifying trusts gains: special capital gains tax treatment

        2. 31.UK resident vulnerable persons: section 77 treatment

        3. 32.Non-UK resident vulnerable persons: amount of relief

        4. 33.Vulnerable person’s liability: VQTG

      4. Qualifying trusts

        1. 34.Disabled persons

        2. 35.Relevant minors

        3. 36.Parts of assets

      5. Vulnerable persons

        1. 37.Vulnerable person election

        2. 38.Meaning of “disabled person”

        3. 39.Meaning of “relevant minor”

      6. Miscellaneous and supplementary

        1. 40.Power to make enquiries

        2. 41.Interpretation etc.

        3. 42.Application in relation to Scotland

        4. 43.Penalties under TMA 1970

        5. 44.Consequential amendments

        6. 45.Commencement

    5. Chapter 5 Alternative finance arrangements

      1. Introductory

        1. 46.Alternative finance arrangements

      2. Arrangements giving rise to alternative finance return

        1. 47.Alternative finance arrangements: alternative finance return

        2. 48.Arrangements within section 47: foreign currency and non-residents

      3. Arrangements giving rise to profit share return

        1. 49.Alternative finance arrangements: profit share return

      4. Treatment of alternative finance arrangements

        1. 50.Treatment of alternative finance arrangements: companies

        2. 51.Treatment of alternative finance arrangements: persons other than companies

        3. 52.Provision not at arm’s length

        4. 53.Treatment of section 47 arrangements: sale and purchase of asset

        5. 54.Section 49 arrangements: profit share return not to be treated as distribution

      5. Supplementary

        1. 55.Further provisions

        2. 56.Application of Chapter

        3. 57.Interpretation of Chapter

    6. Chapter 6 Film relief

      1. Tax relief for limited-budget films

        1. 58.Relief for production and acquisition expenditure on limited-budget films

      2. Restrictions on relief

        1. 59.Restrictions on relief for production and acquisition expenditure

      3. Deferred income agreements

        1. 60.Deferred income agreements which exist when relief claimed

        2. 61.Meaning of “deferred income agreement in respect of a film”

        3. 62.Deferred income agreements entered into after relief claimed

        4. 63.Sections 60 to 62: supplementary

        5. 64.Transitional provision for years of assessment before the year 2005-06

        6. 65.Corresponding provision in ITTOIA 2005

      4. Companies benefited by film relief: exit charges

        1. 66.When a chargeable event occurs

        2. 67.Consequences of a chargeable event: exit event X or Y

        3. 68.Exit event Z: a relevant disposal at an undervalue

        4. 69.Consequences of a chargeable event: exit event Z

        5. 70.Valuation of the “rights to guaranteed income” and “disposed rights”

        6. 71.Meaning of “company” and related terms

    7. Chapter 7 Avoidance involving partnership

      1. Partners: restrictions on relief

        1. 72.Removal of restrictions on interest relief

        2. 73.Meaning of “contribution to the trade”

      2. Partners: recovery of excess relief

        1. 74.Recovery of excess relief given under section 380 or 381 of ICTA

        2. 75.Computing the chargeable amount

        3. 76.Meaning of “relevant loss”

        4. 77.Transitional provision for years of assessment before the year 2005-06

        5. 78.Consequential amendments

      3. Partners benefited by film relief

        1. 79.Meaning of “capital contribution to the trade”

    8. Chapter 8 Accounting practice and related matters

      1. 80.Accounting practice and related matters

      2. 81.Computation of profits: change of accounting basis

      3. 82.Change of accounting practice: deferment of transitional adjustments

      4. 83.Application of accounting standards to securitisation companies

      5. 84.Taxation of securitisation companies

    9. Chapter 9 International matters

      1. Double taxation relief: general

        1. 85.Dividends by reference to which a deduction is allowed: no underlying tax

      2. Double taxation relief: restrictions

        1. 86.Limits on credit: income tax and corporation tax: trading profits

        2. 87.Schemes and arrangements designed to increase relief

        3. 88.Self-assessment amendments

      3. Controlled foreign companies

        1. 89.ADP dividends and double taxation relief

        2. 90.Foreign taxation of group as single entity: exclusion of ADP CFCs

      4. Annual payments and double taxation relief

        1. 91.Tax avoidance involving annual payments and double taxation relief

    10. Chapter 10 Miscellaneous

      1. Capital allowances

        1. 92.Capital allowances: renovation of business premises in disadvantaged areas

      2. Tonnage tax

        1. 93.Tonnage tax

  4. Part 3 Stamp taxes

    1. Stamp duty land tax

      1. 94.Alternative property finance

    2. Stamp duty land tax and stamp duty

      1. 95.Raising of thresholds

      2. 96.Removal of disadvantaged areas relief for non-residential property

    3. Stamp duty and stamp duty reserve tax

      1. 97.Demutualisation of insurance companies

  5. Part 4 Other taxes

    1. Inheritance tax

      1. 98.Rates and rate bands for the next three years

    2. Landfill tax

      1. 99.Rate of landfill tax

    3. Lorry road-user charge

      1. 100.Lorry road-user charge

  6. Part 5 Pensions etc

    1. 101.Pension schemes etc.

    2. 102.Pension Protection Fund etc.

  7. Part 6 Miscellaneous

    1. 103.Civil partnerships etc

  8. Part 7 Supplementary provisions

    1. 104.Repeals

    2. 105.Interpretation

    3. 106.Short title

  9. SCHEDULES

    1. SCHEDULE 1

      Non-UK resident vulnerable persons: interpretation

      1. 1.Vulnerable person’s actual income

      2. 2.Trustees' specially taxed income

      3. 3.Vulnerable person’s deemed CGT taxable amount

      4. 4.Vulnerable person’s notional section 77 gains

      5. 5.Actual gains and actual losses

      6. 6.Assumed gains and assumed losses

      7. 7.Relevant assumptions

    2. SCHEDULE 2

      Alternative finance arrangements: further provisions

      1. 1.Interpretation of Schedule

      2. 2.Taxes Management Act 1970 (c. 9)

      3. 3.Income and Corporation Taxes Act 1988 (c. 1)

      4. 4.In section 468L of ICTA (interest distributions), in subsection (9)(a),...

      5. 5.Section 477A of ICTA (building societies: regulations for deduction of...

      6. 6.Sections 480A to 482 of ICTA (relevant deposits: deduction of...

      7. 7.In section 582 of ICTA (funding bonds) references to interest...

      8. 8.Section 787 of ICTA (restriction of relief for payments of...

      9. 9.Finance Act 1996 (c. 8)

      10. 10.Income Tax (Trading and Other Income) Act 2005 (c. 5)

    3. SCHEDULE 3

      Films: restrictions on relief for production and acquisition expenditure

      1. Part 1 Restrictions on circumstances in which relief may be obtained

        1. 1.Section 42 of the Finance (No.2) Act 1992 (c. 48)

        2. 2.Section 101 of the Finance Act 2002 (c. 23)

        3. 3.Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        4. 4.Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        5. 5.Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        6. 6.Meaning of “disqualifying deduction”

        7. 7.Transitional provision for films in production

        8. 8.(1) This paragraph applies in relation to relief under section...

      2. Part 2 Restrictions on amount of relief which may be obtained

        1. 9.Section 42 of the Finance (No.2) Act 1992 (c. 48)

        2. 10.Section 48 of the Finance (No.2) Act 1997 (c. 58)

        3. 11.Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        4. 12.Section 138A of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        5. 13.Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        6. 14.Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        7. 15.Section 141 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

        8. 16.Section 142 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

      3. Part 3 Minor and consequential amendments

        1. 17.Income and Corporation Taxes Act 1988 (c. 1)

        2. 18.Finance (No.2) Act 1992 (c. 48)

        3. 19.(1) Section 40B of F(No 2)A 1992 (allocation of expenditure...

        4. 20.In section 40C of F(No 2)A 1992 (cases where section...

        5. 21.(1) Section 40D of F(No 2)A 1992 (election for sections...

        6. 22.(1) Section 41 of F(No 2)A 1992 (relief for preliminary...

        7. 23.(1) Section 42 of F(No 2)A 1992 (relief for production...

        8. 24.(1) Section 43 of F(No 2)A 1992 (interpretation of provisions...

        9. 25.Finance Act 1997 (c. 16)

        10. 26.Finance (No. 2) Act 1997 (c. 58)

        11. 27.Capital Allowances Act 2001 (c. 2)

        12. 28.Finance Act 2002 (c. 23)

        13. 29.In Schedule 29 to that Act (gains and losses of...

        14. 30.Income Tax (Trading and Other Income) Act 2005 (c. 5)

        15. 31.Commencement of Part 3 amendments

      4. Part 4 Interpretation

        1. 32.Meaning of “pre-announcement expenditure”

        2. 33.Meaning of film “in production”

        3. 34.Meaning of “film” and “original master version”

    4. SCHEDULE 4

      Accounting practice and related matters

      1. Part 1 Bad debts and related matters

        1. 1.ICTA

        2. 2.Before section 89 of ICTA insert— Restriction of deductions in...

        3. 3.(1) Section 89 of ICTA (debts proving to be irrecoverable...

        4. 4.(1) Section 94 of ICTA (debts deducted and subsequently released)...

        5. 5.(1) Section 103 of ICTA (receipts after discontinuance) is amended...

        6. 6.(1) Section 109A of ICTA (relief for post-cessation expenditure) is...

        7. 7.In section 799 of ICTA (double taxation relief: computation of...

        8. 8.In section 834(1) of ICTA (interpretation of the Corporation Tax...

        9. 9.FA 1996

        10. 10.(1) In Schedule 9 to FA 1996 (loan relationships: special...

        11. 11.(1) Paragraph 5 of Schedule 9 to FA 1996 (release...

        12. 12.After paragraph 5 of Schedule 9 to FA 1996 insert—...

        13. 13.(1) Paragraph 6 of Schedule 9 to FA 1996 (impairment...

        14. 14.Omit paragraph 6B of Schedule 9 to FA 1996 (impairment...

        15. 15.In paragraph 6C of Schedule 9 to FA 1996—

        16. 16.After paragraph 6C of Schedule 9 to FA 1996 insert—...

        17. 17.(1) The following provisions of Schedule 9 to FA 1996...

        18. 18.FA 1997

        19. 19.Schedule 26 to FA 2002

        20. 20.Schedule 29 to FA 2002

      2. Part 2 Other provisions connected with accounting practice

        1. 21.ICTA

        2. 22.In section 75A(10) of ICTA (accounting period to which expenses...

        3. 23.In section 501A of ICTA (supplementary charge in respect of...

        4. 24.(1) Section 747A of ICTA (special rule requiring chargeable profits...

        5. 25.Section 836A of ICTA (meaning of generally accepted accounting practice)...

        6. 26.FA 1996

        7. 27.(1) Section 94 of FA 1996 (loan relationships: treatment of...

        8. 28.(1) Section 94A of FA 1996 (loan relationships with embedded...

        9. 29.In section 103 of FA 1996 (interpretation), after subsection (1A)...

        10. 30.In Schedule 9 to FA 1996 (loan relationships: special computational...

        11. 31.(1) Paragraph 19A of Schedule 9 to FA 1996 (loan...

        12. 32.FA 1997

        13. 33.CAA 2001

        14. 34.Schedule 26 to FA 2002

        15. 35.After paragraph 25 of Schedule 26 to FA 2002 (debits...

        16. 36.In paragraphs 38(1) and (3) and 38A(1) and (3) of...

        17. 37.In paragraph 54 of Schedule 26 to FA 2002 (derivative...

        18. 38.Schedule 29 to FA 2002

        19. 39.In paragraph 8(1) of Schedule 29 to FA 2002 for...

        20. 40.In paragraphs 9(1), 12(1), 14(1), 16(1), 17(1), 26(1)(a), 103(2) and...

        21. 41.In paragraph 13(1)(a) of Schedule 29 to FA 2002 for...

        22. 42.In paragraphs 27 and 28 of Schedule 29 to FA...

        23. 43.In paragraph 29 of Schedule 29 to FA 2002 (intangible...

        24. 44.In Part 7 of Schedule 29 to FA 2002 (intangible...

        25. 45.For paragraph 116A of Schedule 29 to FA 2002 (intangible...

        26. 46.(1) Paragraph 134 of Schedule 29 to FA 2002 (intangible...

        27. 47.In paragraph 143 of Schedule 29 to FA 2002 (intangible...

        28. 48.ITEPA 2003

        29. 49.FA 2004

        30. 50.In sections 50(6), 51(6), 52(3) and 54(2) of FA 2004...

        31. 51.In Part 4 of Schedule 10 to FA 2004 (amendments...

        32. 52.Power to make certain regulations with limited retrospective effect

    5. SCHEDULE 5

      Section 804ZA: prescribed schemes and arrangements

    6. SCHEDULE 6

      Capital allowances: renovation of business premises in disadvantaged areas

      1. Part 1 New Part 3A of the Capital Allowances Act 2001

        1. 1.After Part 3 of CAA 2001 insert— PART 3A BUSINESS...

      2. Part 2 Consequential amendments

        1. 2.In section 1(2) of CAA 2001 (capital allowances provided for...

        2. 3.In section 2(3) of CAA 2001 (provisions about giving effect...

        3. 4.In section 3 of CAA 2001 (claims for capital allowances)...

        4. 5.In section 537(1) of CAA 2001 (general conditions for making...

        5. 6.In section 546 of CAA 2001 (interpretation of VAT provisions),...

        6. 7.In section 567(1) of CAA 2001 (Parts of Act for...

        7. 8.In section 570(1) of CAA 2001 (elections under section 569...

        8. 9.In section 570A(1) of CAA 2001 (avoidance affecting proceeds of...

        9. 10.In section 573(1) of CAA 2001 (transfers treated as sales),...

        10. 11.(1) Part 2 of Schedule 1 to CAA 2001 (list...

    7. SCHEDULE 7

      Tonnage tax

      1. Part 1 Amendments of Schedule 22 to FA 2000

        1. 1.Introduction

        2. 2.Period for which election is in force

        3. 3.Withdrawal notices

        4. 4.Qualifying ships

        5. 5.Vessels excluded from being qualifying ships

        6. 6.Qualifying dredgers and tugs

        7. 7.Effect of change of use

        8. 8.Flagging: rule for ships other than dredgers and tugs

        9. 9.Flagging: rules for dredgers and tugs

        10. 10.Flagging: restrictions where dredger or tug ceases to be qualifying ship under paragraph 22E

        11. 11.Requirement to prove compliance with safety etc standards

        12. 12.The ring fence: capital allowances: general: introduction

        13. 13.The ring fence: capital allowances: exit: plant and machinery

        14. 14.The ring fence: capital allowances: ship leasing: sale and lease-back arrangements

        15. 15.Meaning of “offshore activities”

        16. 16.Vessels to which the special rules for offshore activities do not apply

        17. 17.Index of defined expressions

      2. Part 2 Commencement and transitional provision

        1. 18.Commencement

        2. 19.Transitional provision: qualifying activities

        3. 20.Transitional provision: flagging: order designating financial year 2005

        4. 21.Transitional provision: flagging

    8. SCHEDULE 8

      Stamp duty land tax: alternative property finance

      1. 1.Introduction

      2. 2.Alternative property finance: England and Wales and Northern Ireland

      3. 3.Alternative property finance: Scotland

      4. 4.After section 72 insert— Alternative property finance in Scotland: land...

      5. 5.Consequential amendments

      6. 6.In section 122 (index of defined expressions), in the entry...

      7. 7.Commencement

    9. SCHEDULE 9

      Stamp duty land tax and stamp duty: removal of disadvantaged areas relief for non-residential property

      1. 1.Stamp duty land tax

      2. 2.Stamp duty

      3. 3.The insertion by paragraph 2 of provisions into the Stamp...

      4. 4.Commencement and transitional provisions

      5. 5.(1) Subject to sub-paragraph (2), paragraph 2 applies in relation...

    10. SCHEDULE 10

      Pension schemes etc.

      1. 1.Introduction

      2. 2.Deferred annuities

      3. 3.Orders for return of unauthorised payments

      4. 4.After section 266 insert— Relief from liability in respect of...

      5. 5.Unauthorised member payments

      6. 6.Unauthorised payments: loans to person connected with member or sponsoring employer

      7. 7.Abatement of public service pensions

      8. 8.(1) Schedule 32 (benefit crystallisation events: supplementary) is amended as...

      9. 9.In section 279(1) (definitions), before the definition of “the Board...

      10. 10.In the table in section 280(2) (index of defined expressions),...

      11. 11.Scheme pensions

      12. 12.In Schedule 28 (authorised pensions), after paragraph 2 insert— (1) Where this paragraph applies in relation to a pension...

      13. 13.Annuities

      14. 14.(1) Paragraph 6 of Schedule 28 (short-term annuity) is amended...

      15. 15.(1) Paragraph 17 of Schedule 28 (dependants' annuity) is amended...

      16. 16.(1) Paragraph 20 of Schedule 28 (dependants' short-term annuity) is...

      17. 17.In the table in section 280(2) (index of defined expressions),...

      18. 18.Unsecured pension funds and alternatively secured pension funds

      19. 19.(1) Paragraph 10 of Schedule 28 (“unsecured pension years” etc.)...

      20. 20.(1) Paragraph 11 of Schedule 28 (member’s alternatively secured pension...

      21. 21.(1) Paragraph 22 of Schedule 28 (dependant’s unsecured pension fund)...

      22. 22.(1) Paragraph 24 of Schedule 28 (“unsecured pension years” etc.)...

      23. 23.(1) Paragraph 25 of Schedule 28 (dependant’s alternatively secured pension...

      24. 24.In paragraph 3(8) of Schedule 29 (pension commencement lump sum:...

      25. 25.(1) Schedule 32 (benefit crystallisation events: supplementary) is amended as...

      26. 26.Meaning of “dependant”

      27. 27.Dependants' scheme pensions

      28. 28.In Schedule 28 (authorised pensions), after paragraph 16 insert— (1) Paragraphs 16B and 16C apply where—

      29. 29.Lifetime annuities and dependants' annuities purchased together

      30. 30.(1) Paragraph 3 of Schedule 29 (pension commencement lump sum:...

      31. 31.In the table in section 216(1) (benefit crystallisation events and...

      32. 32.In paragraph 4(1) of Schedule 32 (benefit crystallisation events 4:...

      33. 33.In the table in section 280(2) (index of defined expressions),...

      34. 34.Pension commencement lump sums

      35. 35.(1) Paragraph 3 of Schedule 29 (applicable amount limit) is...

      36. 36.Recognised transfers

      37. 37.Assignment

      38. 38.Surrender and allocation of rights etc.

      39. 39.Restriction of employers' relief in respect of contributions

      40. 40.After section 246 insert— Case where no relief for provision...

      41. 41.Lifetime allowance: reduction of rights in respect of tax paid

      42. 42.In the table in section 216(1) (benefit crystallisation events and...

      43. 43.(1) Schedule 32 (benefit crystallisation events: supplementary) is amended as...

      44. 44.Lifetime allowance: minor amendment

      45. 45.Lifetime allowance: pension credits

      46. 46.Migrant member relief

      47. 47.Information

      48. 48.Electronic payment

      49. 49.Insurance company liable as scheme administrator

      50. 50.Power to split schemes

      51. 51.Power to modify rules of existing schemes

      52. 52.Primary and enhanced protection: valuation of uncrystallised rights

      53. 53.Enhanced protection

      54. 54.Transitional provisions: persons who may take benefits before normal minimum pension age

      55. 55.Transitional provisions: block transfers

      56. 56.Transitional provisions: lump sums before normal minimum pension age

      57. 57.Transitional provisions: lump sums exceeding 25% of uncrystallised rights

      58. 58.Transitional provisions: inheritance tax

      59. 59.Trivial commutation and winding-up lump sums

      60. 60.Application of PAYE to annuities etc.

      61. 61.In Schedule 36 to FA 2004 (transitional provisions), omit—

      62. 62.In sections 348(1A) and 349(1A) of ICTA (deduction of tax),...

      63. 63.House of Commons Members' Fund

      64. 64.Commencement

    11. SCHEDULE 11

      Repeals

      1. Part 1 Excise duties

      2. Part 2 Income tax, corporation tax and capital gains tax

      3. Part 3 Stamp taxes

      4. Part 4 Pensions etc

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