Taxes Management Act 1970

[^key-c0511e187264d2d02600faa317b6aab1]: Words in s. 106A(3)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-59cd41d1c7a3d862b73032d5a137e05c]: Act modified (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 11(4)(a) (with ss. 15(1), 16(1))

[^key-38f3586dc9ff4fcd5ec7a9b9b04d28bd]: S. 59E(11)(f) inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 1(2) (with ss. 15(1), 16(1))

[^key-2b04981f61b5cf26298b8aec92047196]: Word in s. 59F(6)(c) omitted (14.7.2022) by virtue of Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 1(3)(a) (with ss. 15(1), 16(1))

[^key-f59bdb3bda7abdc1e8cb8ca9da2a87b6]: S. 59F(6)(e) and word inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 1(3)(b) (with ss. 15(1), 16(1))

[^key-808415be6b8efca745f4dec7d9cfb0df]: Pt. 6 applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 23 (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

[^key-96e20f82c3ba8f730e1c913cabf37565]: Sch. 1A applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 25(5) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

[^key-0fdd282e491aa79765ac5a047776af77]: Ss. 100-103 applied (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 22(9) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

[^key-32b77dd6a274233a751ed1abf872ba44]: S. 115 applied (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 31(1) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

[^key-72196db682ad761a86b28d6a9e42da08]: S. 118(5)-(7) applied (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 42(3) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

[^M_C_339dcf8e-0e47-4847-8c2b-40af79d83a73]: Sch. 3ZA paras. 2-5 applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 17 (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

[^key-ab2b32edf4f16aac5834a66fe048eaf0]: Words in s. 106A(3) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-2f33b827b9d72f20a2cef423a2a0972a]: Words in s. 106A(2)(a) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-b881b2a50d18b34142ac9b468525eeb8]: Act modified in part (28.3.2023) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38), regs. 1, 18 (with reg. 5)

[^key-face816c7f87cf02aa5206425100a5af]: Sum in s. 8C(1)(b) substituted (with effect for the tax year 2023-24 and subsequent tax years) by Finance Act 2023 (c. 1), s. 8(7)(9)

[^key-bff80eb6e169a2f1929c78b0015f31fe]: Act modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 302(4)(a)

[^key-d3d54d95bee7b52dc5aff9b509636648]: S. 59E modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 306(1)

[^key-9a665cab6dbb0f3a972cec12962f1a1f]: S. 59F modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 306(2)

[^key-ba83922cac4455381057a2c655506bd7]: Pt. 5 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 300(11)

[^key-e9c70fe6db82ad56ecc0f4a352f8523a]: Ss. 30C, 30D inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 4

[^key-e383e96176b1b049743e98a5a92ba25f]: S. 12B(5BA) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 3(2) (with Sch. 5 para. 7)

[^key-2275b6654d45c772c9510bd3eadb67fb]: Word in s. 12B(6) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 3(3)(a) (with Sch. 5 para. 7)

[^key-5ed4918b214d6495bc7efddf67987508]: S. 12B(6)(aa) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 5 para. 3(3)(b) (with Sch. 5 para. 7)

[^key-7df11c2c0ab8b7827e68e88e7c13ce51]: S. 118(5)-(7) applied (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 35(5) (with reg. 1(3))

[^key-618391856e63846185db8a78e29adaa6]: S. 42 excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))

[^key-fd9bf99734dacb060e5a302cd6667eda]: Pt. 2 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(1) (with reg. 1(3))

[^key-dfe1ee35f1f6935bcd34816056dcf80f]: Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))

[^key-d4ac5c91285865781feae5aefe218e1d]: Pt. 5 applied (1.1.2024) by The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (S.I. 2023/817), regs. 1, 23(2) (with reg. 23(3))

[^key-2ea543c30ef5d15956a1a38bb500239f]: Word in s. 106A(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-245985e79becf8d645b2f0608b6bd803]: Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 4, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 9 (with reg. 1(4)))

[^key-ba7ef8e5103359a508757112823db135]: Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 7, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 10 (with reg. 1(4)))

[^key-2cd7e7b974862d77880bbcdf209e09ff]: Words in s. 8(1C) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 31, 61(1)

[^key-42f38329c50921975ed75dc3c98afd68]: Word in s. 42(7)(e) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 36, 47 (with Sch. 10 paras. 48-50)

[^key-42267daea9a40817976a36a2367d4656]: Words in s. 98 inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 124, 127(10) (with Sch. 9 paras. 125-132)

[^key-e35e179bd3026bca845e6ae601e1e3c6]: Words in s. 98 inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 2

[^key-13d37774025d160b562929471a3c5218]: Pt. 5 modified (31.12.2024) by The Controlled Foreign Companies (Reversal of State Aid Recovery) Regulations 2024 (S.I. 2024/1307), regs. 1(1), 5(6)

[^key-07f1ba802b06e069d36b76ed305cff44]: S. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 17(1)

[^key-98d9017072bdbbe9ee6707ff1c9e2120]: S. 118(5)-(7) applied (for the tax year 2025-26 and subsequent tax years) by 2005 c. 5, s. 845A (as inserted by Finance Act 2025 (c. 8), s. 37(1)(4))

[^key-9cc8d70cbbed0e7bfbaa2f54e8fae4a3]: S. 118(5)-(7) applied (for the tax year 2025-26 and subsequent tax years) by 1992 c. 12, Sch. D1 para. 1(6)(c) (as inserted by Finance Act 2025 (c. 8), s. 39(2)(11))

[^key-9126d4806f32a0a0ac73402c79fb9b30]: S. 42 applied in part (20.3.2025) by Finance Act 2025 (c. 8), Sch. 11 para. 3(2)

[^key-704667322c2894d37f01e04719784f62]: S. 59A excluded (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 9(6)

[^key-b2d45d21f0fa96abee377ed55d3c6ad2]: S. 12B modified (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 9(7)

[^key-2aaa0a8b29f1911b3573be1dc0eb7ec1]: S. 43 applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 11 para. 3(2)

[^key-73241b11fd4231725e1f013c50d6819a]: Pt. 6 applied (with modificatons) (E.W.S.) (6.4.2025) by The Statutory Neonatal Care Pay (Administration) Regulations 2025 (S.I. 2025/206), regs. 1(2), 8(4)

[^key-ff515c6fe508820d054ea9ce6a5f0689]: S. 8(1I)-(1L) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2024 (c. 3), s. 36(1)(5)

[^key-083d02bacaea0108bddc9d5b43348255]: S. 8A(1G)-(1J) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2024 (c. 3), s. 36(2)(5)

[^key-020c046cac1f08b9de42cf8d9fe6a8cf]: S. 12AA(5F)-(5I) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2024 (c. 3), s. 36(3)(5)

[^key-8ecb714859c7d806e8465c7a1e601baf]: S. 118(5)-(7) applied (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 10(5)(a)

[^key-752293c6dfcbe16e6d438d75c2c0e05d]: S. 42 excluded (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 7(8)

[^key-f932326208a8886e7c98bce8bbec3e50]: Sch. 1AB excluded (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 7(8)

[^key-4bf86d11aab2b3718a99819b20476627]: Pt. 5 applied by S.I. 2015/878, reg. 22N(2)(3) (as inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 12)

[^key-10a40b6b47d3cc7e34edb821aa473c58]: Pt. 5 applied (1.1.2026) by The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (S.I. 2025/744), regs. 1, 25(2)(3)

[^key-dd1608d8748fb95c26d1044089523de1]: S. 103(4) excluded (with effect from 6.4.2026) by 2004 c. 12, s. 72A (as inserted by Finance Act 2026 (c. 11), ss. 220(5), 222(1))

[^key-e8016eebb8dc44b1620f918869ea9ef3]: S. 100(1) applied (18.3.2026) by Finance Act 2026 (c. 11), ss. 162(5), 171(5), 211(1) (with s. 215)

[^key-6fc3b78818bc061069f81813d68f496a]: S. 12AD(3) excluded (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, Sch. A1 para. 6(6) (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(2))

[^key-735b443e0e64436852ac2997d746a4c3]: S. 54 modified (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217P, Sch. A1 para. 12 (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)(2))

[^key-375ba6e2ed661db5fe781fd35625dfcf]: S. 87A modified (with effect in accordance with s. 56(8) of the amending Act) by 2010 c. 4, ss. 939FA(3), 939FB(6) (as inserted by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 18)

[^key-72b7e536b0891e2a5cd1afec703ea1e6]: S. 87A modified (with effect in accordance with s. 56(8) of the amending Act) by 1992 c. 12, ss. 257A(5), 257B(7) (as inserted by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 19)

[^key-ae4218d566acde61c7ee3b66256ca8e4]: S. 108 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 207(a)

[^key-519a49d2925719fdea94fb88ce5da311]: S. 108 applied (18.3.2026) by Finance Act 2026 (c. 11), Sch. 23 para. 23(a) (with Sch. 23 para. 24)

[^key-673a5f6e2cd53c587820a7445119a73d]: S. 59DA excluded (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217Q (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1))

[^key-7fa1340f7b7db7b3deed03580839ffdc]: S. 115 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 207(c)

[^key-ba5a244c1dff2956bed9e111779b7e39]: S. 115 applied (18.3.2026) by Finance Act 2026 (c. 11), Sch. 23 para. 23(c) (with Sch. 23 para. 24)

[^key-de31153b6e638079e1233c1acdd5f913]: S. 114 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 207(b)

[^key-2a2ecd96f528dacb564c97ca6413a977]: S. 114 applied (18.3.2026) by Finance Act 2026 (c. 11), Sch. 23 para. 23(b) (with Sch. 23 para. 24)

[^key-b7ad232c1db4f94be10f086b0d9143a0]: Pt. 5 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 170(3)

[^key-7cc45942b84e50a2867b3346ed879cd2]: Pt. 5 applied (with effect from 6.4.2026) by 2004 c. 12, s. 72C (as inserted by Finance Act 2026 (c. 11), ss. 220(5), 222(1))

[^key-f291dea169537f64a28837f374fd6d4c]: Pt. 5 applied in part (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217K(6) (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1))

[^key-825d160b6a0f50613d99aac970d63d62]: Pt. 5 applied in part (18.3.2026) by Finance Act 2026 (c. 11), Sch. 23 para. 20(3) (with Sch. 23 para. 24)

[^key-b67725af06215a9d7f160a9533728f01]: S. 49E(5) modified (for accounting periods beginning on or after 1.1.2026) by 2010 c. 8, s. 217N (as inserted by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1))

[^key-73ae0b414b9d36bd99c3092554f5aa78]: S. 7(6ZA) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 37(b)

[^key-b18911001ebe485a94c35fa1d14f54e8]: Words in s. 7(6) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 37(a)(i)

[^key-07a5c8d67c03eaac784b052c5f777d19]: Words in s. 7(6) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 37(a)(ii)

[^key-d92389d111be700402e659ccf3cc4d9d]: Words in s. 7(3)(c) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 2, 5

[^key-88829ca4d7a632624175e735d506cf4c]: S. 8C(4) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), Sch. 3 para. 6(1)(e)(3)

[^key-8fbb49fe947698c6d5aa9ed541840f47]: Words in s. 8C(1)(a) renumbered as s. 8C(1)(a)(i) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 3 para. 6(1)(a)(3)

[^key-8c83598f813a840d61c3dfb649519549]: S. 8C(1)(a)(ii) and word inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 3 para. 6(1)(b)(3)

[^key-7809071d7f894ef1c9cb242d8b9b21e7]: S. 8C(1)(c) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), Sch. 3 para. 6(1)(c)(3)

[^key-8c96c6dbc3c38e5c2a7310eee8f11a9c]: Words in s. 8C(2) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 3 para. 6(1)(d)(3)

[^key-49b8b09711da79998fe1d1933f6a4034]: Words in s. 9(1) omitted (for the tax year 2026-27 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 42(3)(a)(5)

[^key-cfce9e6570ab8da3f44fc7295b065fdd]: Words in s. 48(2)(b) inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(5)

[^key-aca4a117a606ea24d502990ce92a9c1a]: S. 49E(5B) inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(6)

[^key-d4baac56bf41d8edf42926aa8ad1f482]: Words in s. 59B(1) omitted (for the tax year 2026-27 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 42(3)(b)(5)

[^key-5817284bbf9dd3d67dfc57d50fd3c5d3]: S. 98C omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 216(1)(a) (with s. 219)

[^key-1be7668f00825b349fe08d2dd408a51d]: S. 100(2)(f) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 216(1)(b) (with s. 219)

[^key-2f20e1f452ed19ee94a96a29dc303e71]: Words in s. 103A omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 216(1)(c) (with s. 219)

[^key-798614895056e4a65a5f7cc2570172af]: Ss. 103ZA(m)-(o) inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 8(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-324b457e10544215da7f4ccdf542b995]: S. 49EA inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 5; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-0b3a5770847c54f2dee7087bdfae8fae]: S. 49FA inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 6; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-f602b0d8e857ffdc9d43d273abb102fa]: Words in s. 107A(2)(a) inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(2)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-58a79ffa3ccf8c6d8e0c579da261d1ab]: S. 107A(3)(a) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(3)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-ed5fddaa095821d17603aeb82435a247]: S. 107A(3)(e) inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(3)(c); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-0c32750a143ad4f1f9ae2b5c5539482d]: S. 69(1)(aa) inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 7(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-f78af29eff778ed59ac5087573385a75]: S. 69(1)(b) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 7(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-01a0496b79a3dd5a255c22c8af22a861]: Words in s. 107A(2)(c) inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(2)(b)(i); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-aaffaa1448d1a47c63e90530ef8f638f]: Words in s. 107A(2)(c) substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(2)(b)(ii); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-4d7ab6899e1dc181236b3657a73d00ae]: Word in s. 107A(3)(c)(i) substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(3)(b)(i); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-5740bb9c4cd303314a4f2a683d7c87fa]: Words in s. 107A(3)(c)(iii) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(3)(b)(iii); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-7bf3f030008244bf1b03fca831a4ea62]: Word in s. 103ZA(k) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 8(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-f26cd3e0373a4d799cc7e565a4366481]: S. 8B(8) substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 2; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-7dc1dcc87e1458ac1754066d9564e72b]: S. 12AAA(9) substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 3; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-416425cb950d37c66b218abd03712889]: S. 49E(5A) inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 4; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-9330e8b835b4389c100f14f80fb0347f]: S. 107A(3)(c)(ii) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 9(3)(b)(ii); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

[^key-4a33dee74ec71e104918b884e09f58b3]: S. 97A modified (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 12.11.2024 for specified purposes, 28.3.2025 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 117(2), Sch. 26 para. 15(a); S.I. 2022/1278, reg. 2(2); S.I. 2024/440, reg. 2(2); S.I. 2024/1132, reg. 2; S.I. 2025/399, reg. 2; S.I. 2026/370, reg. 3(2)

[^key-b52f4d525b3deeb27c905aba96e4e708]: Sch. A1 inserted (1.4.2026) by Finance (No. 2) Act 2017 (c. 32), s. 60(3)(4) (as amended by Finance Act 2018 (c. 3), Sch. 6 para. 7(2)); S.I. 2026/356, reg. 2

[^key-b5e21ad1fe20e8983368111f76449097]: Sch. A1 Pt. 1 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(2)(9); S.I. 2026/356, reg. 2

[^key-54b826c75677f791d4c3081bf28f7c5b]: Sch. A1 paras. A1-2 substituted for Sch. A1 paras. 1-4 and cross-heading (1.4.2026) by Finance Act 2026 (c. 11), s. 256(3)(9); S.I. 2026/356, reg. 2

[^key-3dcd5949fedec4bebfe78743b9958298]: S. 12C and cross-heading inserted (1.4.2026) by Finance (No. 2) Act 2017 (c. 32), s. 60(2)(4); S.I. 2026/356, reg. 2

[^key-c293089022e84170c6b702440e846549]: Words in s. 103ZA(g) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 29

[^key-84027634dcdcf01c2e09e5c5bb800e94]: Sch. A1 para. 6 substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(4)(9); S.I. 2026/356, reg. 2

[^key-a7b6c83b25c9b56943995dad0a1cb5bf]: Words in Sch. A1 para. 7(1) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(5)(9); S.I. 2026/356, reg. 2

[^key-81b80e4197593ad8ff9ae52f44a419b3]: Sch. A1 para. 8 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 258(2)(8); S.I. 2026/356, reg. 2

[^key-54d4464f5e83c701ad8901ab830ef298]: Sch. A1 para. 9 and cross-heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 258(3)(8); S.I. 2026/356, reg. 2

[^key-5eb73f7dc80220932ff20003a9f5f508]: Words in Sch. A1 para. 10(1) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(6)(9); S.I. 2026/356, reg. 2

[^key-ceb6fbdd085a8e7fd8915dbd1d55f576]: Words in Sch. A1 para. 11(1) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(7)(9); S.I. 2026/356, reg. 2

[^key-8c004e2e6d121a22a6a2823f376f5d5c]: Word in Sch. A1 para. 13(1) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 258(4)(a)(8); S.I. 2026/356, reg. 2

[^key-f02d628309e11507655620d24c7a9613]: Sch. A1 para. 13(2)(za) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 258(4)(b)(8); S.I. 2026/356, reg. 2

[^key-3ba47846b67e60abb43f764d5ce69b22]: Sch. A1 para. 14(1A)(1B) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 257(2)(4); S.I. 2026/356, reg. 2

[^key-103544dcaf2de0992b38c908615ca275]: Word in Sch. A1 para. 14(1)(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 258(5)(8); S.I. 2026/356, reg. 2

[^key-79ba2a12da5972a9c6d24f75b3c1a9d1]: Sch. A1 para. 15(3)-(5) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 257(3)(b)(4); S.I. 2026/356, reg. 2

[^key-4dd63d10f95b2774fc487f1b9924219b]: Words in Sch. A1 para. 15(1) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 257(3)(a)(4); S.I. 2026/356, reg. 2

[^key-6b71fd1ee9e32e7c709070dcfb0903ee]: Words in Sch. A1 para. 18(3) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(8)(9); S.I. 2026/356, reg. 2