Since 2 December 2004 a number of schemes have been closed by legislation which was enacted with retrospective effect (i.e. to a date before the announcement date). The schemes in question were addressed by the following provisions:
Section 92 Finance Act 2006 (avoidance using options etc);
Section 58 Finance Act 2008 (UK residents and foreign partnerships);
Section 67 Finance Act 2009 (deductions for employee liabilities);
Section 68 Finance Act 2009 (employment loss relief); and,
Section 61 and schedule 30 FA 2009 (financial arrangements avoidance).