Finance Act 2001

Sum in Sch. 6 para. 4(2) substituted (E.W.) (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 12(3)(g) (with reg. 5(1))

Sch. 17 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(i)

S. 70(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 524, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Words in s. 42(2)(b) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(3)(b)(i) (with Sch. 3 paras. 2-4)

S. 53 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

Sch. 27 para. 7 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

S. 14 omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(6)(7)

Word in s. 17(3)(e) omitted (in relation to aggregate won on or after 1.10.2023 ) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 330(2)(a)(ii)(5)

Sch. 11 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

Words in s. 42(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(6)(b) (with Sch. 3 paras. 2-4, 9(2)(f))

Sch. 7 para. 12(1)(d) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 9(b)

Words in Sch. 8 para. 11(5) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 37(d) (with art. 6)

S. 19(4)-(4B) substituted for s. 19(4) (in relation to aggregate won on or after 1.10.2023) by Finance (No. 2) Act 2023 (c. 30), s. 330(3)(c)(5)

Sch. 7 para. 2(4) substituted for Sch. 7 para. 2(4)(5) (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 16(2); S.I. 2010/815, art. 2

Words in Sch. 15 para. 40(3) repealed (with effect in accordance with s. 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

Sch. 8 para. 11(3)(b)(i) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 37(c) (with art. 6)

Sch. 5 para. 17(1)(2) repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 1 (with art. 4)

Sch. 5 para. 4(4)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 29(4)(b); S.I. 2010/867, art. 2(1) (with art. 12)

Sch. 6 para. 6 repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 12(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)

Ss. 93, 94 omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(b)

Words in s. 48 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 307(3)

Words in Sch. 8 para. 11(3)(a) omitted (15.9.2003) by virtue of The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 37(b)(i) (with art. 6)

S. 70(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 524, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Sch. 4 para. 1(2)-(6) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(l); S.I. 2009/511, art. 2 (with art. 4)

S. 17(3)(da) omitted (in relation to aggregate won on or after 1.10.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 330(2)(a)(i)(5)

Sch. 6 para. 9A(5)(b) savings for effects of 2008 c. 9, Sch. 40 para. 21 (5.3.2009) by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511), art. 4(e)(ii)

S. 87(3)(4) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(9), Sch. 27 Pt. 2(10)

S. 30A substituted (23.7.2004) by Finance Act 2004 (c. 12), s. 291(2)(4)(5); S.I. 2004/1942, art. 2

Sch. 12 paras. 1-10 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

Sch. 8 para. 2(3)(ba) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 61(6)(b)

Sch. 15 para. 39 repealed (with effect in accordance with s. 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

Words in Sch. 6 para. 1(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 12(3)(b) (with reg. 5(1))

S. 30A(3) omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), s. 81(3)

Words in Sch. 8 para. 11(2)(a) inserted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 37(a) (with art. 6)

Sch. 6 para. 7 savings for effects of 2008 c. 9, Sch. 40 para. 21 (5.3.2009) by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511), art. 4(e)(i)

S. 65 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(i)

Ss. 60-62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

Words in Sch. 7 para. 2(8)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 25

Sch. 24 para. 2 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 310

Sch. 10 para. 4(3)(b) and word omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(4)(b); S.I. 2010/867, art. 2(1) (with art. 15)

Ss. 40A-40G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 304 (with Sch. 3 paras. 2-4)

S. 85(3) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

S. 30(6) inserted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 7(3)

Words in s. 19(3)(e) substituted (in relation to aggregate won on or after 1.10.2023) by Finance (No. 2) Act 2023 (c. 30), s. 330(3)(a)(5)

S. 26(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 12(2) (with reg. 5(1))

Sch. 26 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(d)(ii)

Sch. 5 para. 18 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 1 (with art. 4)

Words in s. 19(7)(a) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 3(3)

Sch. 25 para. 5 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)

Sch. 12 Pt. 1 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

Words in Sch. 9 para. 8(2)(b) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(e)

Sch. 25 para. 8 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)

Sch. 15 para. 38 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Words in Sch. 7 para. 2(9) omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 16(3); S.I. 2010/815, art. 2

Ss. 92-92B repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 7(1) (with Sch. 39 paras. 7(3), 11-13)

S. 30A(5)(a) substituted (19.7.2011) by Finance Act 2011 (c. 11), s. 81(4)

Words in Sch. 9 para. 8(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(2)

S. 37(7)(f)(i) omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 6 para. 2(15)(a) (with Sch. 6 para. 3); S.I. 2015/1732, art. 2(e)(i)

Words in Sch. 7 para. 11(1) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 12(2)

Words in Sch. 3 para. 9(1)(g) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 8(c); S.I. 2011/777, art. 2 (with art. 8)

Words in s. 95(3) substituted (with effect in accordance with s. 50(2) of the amending Act) by Finance Act 2019 (c. 1), s. 50(1)(b)

Sch. 21 para. 4(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

Words in Sch. 5 para. 4(1)(b) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 29(2); S.I. 2010/867, art. 2(1) (with art. 10)

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

Sch. 27 para. 5 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(c)

Sch. 16 Pt. 1 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Sch. 29 para. 38(1)-(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

Word in s. 42(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(6)(a) (with Sch. 3 paras. 2-4, 9(2)(f))

Words in s. 37(7)(a) inserted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 36(a) (with art. 6)

S. 40(2)-(9) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 303(4) (with Sch. 3 paras. 2-4)

Words in Sch. 6 para. 4(1)(a) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 11

Words in s. 19(5) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 3(2)

Words in s. 42(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(7)(b) (with Sch. 3 paras. 2-4, 9(2)(f))

Sch. 29 para. 28 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 311

Sum in Sch. 6 para. 3(3)(a) substituted (E.W.) (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 12(3)(e) (with reg. 5(1))

Sch. 27 para. 3 repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(9)

Sch. 6 para. 9A(5)(b) and word omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(i); S.I. 2009/571, art. 2 (with art. 6)

Sch. 7 para. 7 repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 12(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)

S. 17(4)(e) omitted (in relation to aggregate won on or after 1.10.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 330(2)(b)(5)

Words in s. 41(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 305(6) (with Sch. 3 paras. 2-4)

Words in s. 48(1) inserted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 9

S. 74 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

Words in Sch. 3 para. 8(1)(e) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 8(b); S.I. 2011/777, art. 2 (with art. 8)

S. 58 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

Sch. 5 para. 17(3)(4) repealed (N.I.) (27.3.2006) by The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455), art. 1(3), Sch. 9; S.R. 2006/21, art. 2 (subject to S.R. 2006/22, arts. 2-7)

S. 89(3) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 11(e)

Words in s. 32(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 28; S.I. 2010/867, art. 2(1) (with art. 8)

Sch. 28 Pt. 1 omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(j)

Words in Sch. 3 para. 1(2)(a) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 16(a); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Ss. 30B-30D inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 61(2)

Sum in Sch. 6 para. 1(3)(a) substituted (E.W.) (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 12(3)(a) (with reg. 5(1))

Sch. 31 para. 4(5) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(c) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

S. 17(3)(g) and word inserted ( in relation to aggregate won on or after 1.10.2023) by Finance (No. 2) Act 2023 (c. 30), s. 330(2)(a)(iii)(5)

Words in Sch. 6 para. 2(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 12(3)(d) (with reg. 5(1))

Sch. 25 para. 1(2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

S. 30(1)(aa) inserted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 7(2)(b)

Words in s. 17(4)(a) omitted (retrospective to 1.4.2014) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 48(4)(b)(6)

S. 84 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Word in s. 42(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(7)(a) (with Sch. 3 paras. 2-4, 9(2)(f))

S. 73 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

S. 40 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 303(2) (with Sch. 3 paras. 2-4)

Sch. 12 paras. 12-16 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

S. 18(1)(b) saving for effect of 2014 c. 26, s. 94 (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 48(1)

Sch. 7 para. 5 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 9

S. 41 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 305(2) (with Sch. 3 paras. 2-4)

Words in s. 42(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(5)(b) (with Sch. 3 paras. 2-4, 9(2)(f))

Sch. 7 para. 1 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 9 (with art. 6)

Sch. 25 para. 1(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

S. 42(6A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(8) (with Sch. 3 paras. 2-4)

Words in s. 17(4)(a) inserted (retrospective to 1.4.2014) by Finance (No. 2) Act 2015 (c. 33), s. 48(4)(a)(6)

Sch. 15 paras. 26-28 omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 10(a)

S. 17(3)(b) omitted (in relation to aggregate won on or after 1.10.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 330(2)(a)(i)(5)

Word in Sch. 6 para. 9A(1)(a)(i) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), s. 61(5)(a)

Sch. 3 para. 1(2)(b) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 16(b); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Sch. 25 para. 9 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Words in s. 30(1)(a) inserted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 7(2)(a)

Words in s. 48(1) substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 61(4)

S. 95 substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 257 (with Sch. 7)

S. 57(1)(2) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

Words in Sch. 3 para. 7(1)(d) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 8(a); S.I. 2011/777, art. 2 (with art. 8)

Sch. 25 para. 3 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Words in s. 40(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 303(3)(a) (with Sch. 3 paras. 2-4)

Words in s. 24(3) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 5(2)

Word in s. 40(1)(g) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 303(3)(b) (with Sch. 3 paras. 2-4)

Word in s. 42(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(3)(a) (with Sch. 3 paras. 2-4)

Words in Sch. 10 para. 4(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(2); S.I. 2010/867, art. 2(1) (with art. 13)

Words in s. 17(5) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 2(2)

S. 52 repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1

Sch. 10 para. 4(2) (2A) substituted for Sch. 10 para. 4(2) (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 31(3); S.I. 2010/867, art. 2(1) (with art. 14)

S. 71(1)(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

Sch. 21 para. 5 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 23(3)

Sch. 29 para. 38(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(h) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)

S. 98(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(5)

S. 105(2) omitted (with effect in accordance with s. 79(5) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 79(4)

Words in s. 48 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 307(2)

S. 75(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Sch. 29 para. 32 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(5)

Sch. 6 para. 9A(1)(a)(iii) and word inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 61(5)(b)

Sch. 7 para. 4 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 9 (with art. 6)

S. 107 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 135(13)

S. 78 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(d)(i)

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

S. 85(1) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Sch. 7 para. 12(1)(c) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 9(b)

Words in s. 17(7) omitted (in relation to aggregate won on or after 1.10.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 330(2)(c)(5)

Words in Sch. 8 para. 12(3)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 24(4)(b)

Words in Sch. 7 para. 15 substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 12(3)

Sch. 25 para. 6 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)

Sch. 31 para. 4(4) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(c) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

S. 55 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Sum in Sch. 6 para. 2(3)(a) substituted (E.W.) (12.3.2015) for words by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 12(3)(c) (with reg. 5(1))

Word in s. 42(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(5)(a) (with Sch. 3 paras. 2-4, 9(2)(f))

Sch. 6 para. 8 savings for effects of 2008 c. 9, Sch. 40 para. 21 (5.3.2009) by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511), art. 4(e)(i)