Income Tax (Earnings and Pensions) Act 2003

[^key-248121e93a645a092492befb3069a5bf]: Words in s. 109(2) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 18(3)

[^key-2488774cd6f332b394ed06e5f7c3796f]: Words in s. 446A(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 387 (with Sch. 2)

[^key-24b914aa3eea04e32bc14b237a235cc2]: Word in Sch. 5 para. 49(1)(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(d); S.I. 2005/1126, art. 2(2)(h)

[^key-24c6afa26b448a02fe80f93fd5e883cd]: Words in s. 136(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(b)

[^key-24ccba492ae5a4dc405e8de24dcbd8ba]: Words in s. 576A(9) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 83(4)(b), (5)

[^key-24cf1e0d099fa6894b182951bc63162a]: S. 10(4) inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 4(3)

[^key-24da8f74506a303012ae09f4d1251d98]: Words in s. 685(1)(b) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(5)(a)

[^key-24ee7902dd5ea3303a1481414be556ac]: S. 420(1)(h) and preceding word substituted (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. 8 para. 204 (with Sch. 9 paras. 1-9, 22)

[^key-254bed0a96b1d2d15211ef2716169980]: S. 492(2) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-258a0547af256586d67c4e390a50e497]: Words in s. 61U(1) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(b)

[^key-25901aacbb27e016be4749a6db54fd81]: S. 554Z10(2AA) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 41(4)

[^key-2590d5e80ed0f4eaa78275134cfdddb6]: Sch. 2 para. 35(3)(4) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 49

[^key-25a41b6e5270de3f708c5f36ff805346]: Sch. 3 para. 1(4) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 105(3), 146 (with Sch. 8 paras. 147-157)

[^key-260a1ebc0b2cef41823c7f13dd1857be]: Words in s. 357(2) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 385(b) (with Sch. 2)

[^key-2615d14c1119228f7a1d5d77871b31ff]: S. 505(4A) inserted (18.6.2004 with effect in accordance with s. 88(11)-(13) of the amending Act) by Finance Act 2004 (c. 12), s. 88(5)

[^key-2620a4fd35ba9f41949a7169299d19f5]: Words in Sch. 5 para. 10(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 399(2) (with Sch. 2)

[^key-2624220fce69b6c0a773bb3881348ee8]: Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(i)(6)

[^key-264213dd471123a3d06304b9a040e969]: Words in Sch. 3 para. 4 cross-heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 107, 146 (with Sch. 8 paras. 147-157)

[^key-2650f487ad26e355418ddcedd5893bdc]: Words in s. 222(3) inserted (6.4.2014) by Finance Act 2014 (c. 26), s. 21(2)(b)(10)

[^key-26960b239d1ad1139efca1d191946651]: Words in Sch. 4 para. 33(2)(a)(ii) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 180(3)(b), 204 (with Sch. 8 paras. 205-215)

[^key-26b26dff691ab58f140056223b1ab866]: Word in s. 318A(1) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 4(2)

[^key-26b46955c6937defed80d3efb25bbb61]: Words in Sch. 2 para. 100 Table omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 6 (with Sch. 2 para. 17)

[^key-26bb326a4269a3570c3e59c135031494]: Word in Sch. 3 para. 26(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(9)(c) (with Sch. 2)

[^key-26c40ad26cf0dd7e2317814c7f57bfdb]: Words in Sch. 1 Pt. 1 inserted (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. 556(a) (with Sch. 2 Pts. 1, 2)

[^key-26fd47631c18f0916fd47a7e7bee6815]: Sch. 4 para. 28K(A1) inserted (with effect in accordance with Sch. 3 para. 5(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 5(3)(a)

[^key-270f4cef787032d20cd561b7712bc0a5]: Word in s. 488 heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 3(2), 89 (with Sch. 8 paras. 90-96)

[^key-271e3c598b8116437df564e6a2612e37]: Words in . 660(2) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(3); S.I. 2020/45, reg. 2

[^key-2790893a99cb2642cb534e4621b388c5]: Sch. 2 para. 35(2A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 50(2)

[^key-27fde802eba8e2f1c47c632fc89f1820]: S. 524(1)(c) and preceding word inserted (18.6.2004 with effect in accordance with s. 88(11)-(13) of the amending Act) by Finance Act 2004 (c. 12), s. 88(7)

[^key-28175e7ae678a744a33f61a445fd8bae]: Words in s. 121A(2) substituted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(3)(b)(i)

[^key-28178fe32d7ba07f3c4e0e98d9ede458]: Sch. 4 para. 27(7) inserted (with effect in accordance with Sch. 2 para. 77 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 73

[^key-283e7533bec7ebe0bf36c2d0b842d0bc]: S. 720 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 119, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-285d4e4fee1b247c1e5f92b848e64cfb]: S. 574(4) substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 21(2)(b)

[^key-2861146723d33cc10ba6e07f4172f9df]: Words in Sch. 3 para. 30(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(10) (with Sch. 2)

[^key-2865e5f7cc2008f9895bc1acf2249718]: Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(8) (with Sch. 2)

[^key-28855e96af2b1462a4dddf06bd7fd2fa]: S. 394(4C)(ba) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 65(2)

[^key-2885b87192dc82ad5d5f1e82c18a16e2]: Words in s. 22(4) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 14(4) (with Sch. 7 para. 82)

[^key-28874249cdef95908eff29673b133dc0]: Ss. 421JA-421JF inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232

[^key-2899dd2da0e82b76475028b305769b56]: Words in Sch. 2 para. 69(2) substituted (with effect in accordance with Sch. 2 para. 86 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 85

[^key-289e0f9529d3ac2b96a7aed56d646336]: Words in s. 660(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(6); S.I. 2010/495, art. 4(d)

[^key-289fbeca99fe247167795cf82e1e7910]: S. 47(1) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), s. 16(6)(11)

[^key-28b02a279ac5e906b2a668f9a5c656c7]: Sch. 4 para. 19 omitted (with effect in accordance with Sch. 2 para. 77 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 71

[^key-28bfc64c2abcc1981322145f93c4bc8d]: S. 66(5) inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 6

[^key-28cae177fcdeead61f61ffbfdc4bcc2b]: Words in Sch. 5 para. 8 inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2008 (c. 9), s. 33(2)

[^key-291e4d7cd5cad30d52308748a2286d27]: Words in Sch. 2 para. 70(2) omitted (with effect in accordance with Sch. 2 para. 93(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 92(b)

[^key-2933e2725b7e5a0b04d300e2013cdc0b]: S. 420(1)(aa) inserted (with effect in accordance with Sch. 2 para. 2(8) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 2(2)

[^key-2964abd489067e2759dadbd33883c0bd]: Words in s. 421L(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 230, 232

[^key-2966fe92684571fff579b35fe9a97983]: Sch. 6 para. 80(1)-(5) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-29a2c16aa7c30222cb10739da393a5c9]: Words in Sch. 4 para. 37 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. 351(2)

[^key-29bbe3d261e0c6c2a3e757bbf607d965]: S. 308C(9)(a) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(7)

[^key-29ce98ab5123712901b1037621d84abc]: Sch. 4 para. 22(5) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 174(5), 204 (with Sch. 8 paras. 205-215)

[^key-29e585c60ef20b8ec323ebec9b7ff162]: Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2013 c. 29, Sch. 22 para. 1(2) (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 91(3), 124 (with Sch. 9 paras. 125-132A)) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 14, 17))

[^key-29e776f88cc165c5d49d0a320ff69859]: Words in s. 701(2)(c)(iii) inserted (18.6.2004 with effect in accordance with s. 88(11)-(13) of the amending Act) by Finance Act 2004 (c. 12), s. 88(9)(c)

[^key-29e7b77b6033ba1e0468ee8d8f2133a4]: Words in Sch. 3 para. 34(2)(b) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 12 (with Sch. 2 para. 17)

[^key-29fc10e6c2c5a8d004289808f8dc073a]: Word in s. 266(3)(d) repealed (with effect for the year 2006-07 and subsequent years of assessment in accordance with Sch. 26 Pt. 3(8) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(8)

[^key-2a37604db8134b13b590ec53e6b9c0d1]: Words in s. 371(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 28(2)

[^key-2a42caa6ae841c7a3253d42a4e07d60a]: Sch. 7 para. 55(2)(a) repealed (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(14)(b)(26)(b), Sch. 43 Pt. 3(4)

[^key-2a6eb390f65dea0b6a02e7dde969f75b]: Word in s. 318A(1) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(2)(a), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-2a87f025f94f783cfff5b18ef230cf68]: Sch. 4 para. 35A omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 15 (with Sch. 2 para. 17)

[^key-2a8b05c4f53bbfe386862316fb524cf8]: S. 239(9) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 14(3)

[^key-2a8df324159bd4f521564fed0f4db2ca]: S. 641(1)(e) repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 1 Group 4

[^key-2ab1ff1599c10b1a0f07d001f00ae64b]: S. 631(2)(3) substituted for s. 631(2) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 608(3) (with Sch. 2)

[^key-2ad19406dd68fa0b241922444de1b08e]: Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(1)

[^key-2ad60df5d08de7a7b36cc813c4922551]: Words in Sch. 5 para. 39(2)(b) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 26 (with ss. 2(2), 5(2))

[^key-2b3385a5d8166227464d4f9e26f0693f]: S. 61M(1)(ca) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 11(2)(c) (with Sch. 1 paras. 30-34)

[^key-2b36d22cb03b6109b7d1d78b3054b3cc]: Words in s. 675(1) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 167(a)

[^key-2b446896c40f4f9466c03b8c28541d8c]: Words in s. 711(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 49; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-2b46588388e177beb184cb76de221233]: Words in s. 318C(8) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 144(b)

[^key-2b7dcf661bd6247299521a8d7894bfcf]: Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(c) (with Sch. 2)

[^key-2b93f6a2797504215185e6a2864ecbff]: Words in s. 669(1) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(a)

[^key-2ba31ac9991daccda299725e0e4e56ab]: Words in s. 318C(3)(c) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(3)(a)

[^key-2bae02452891755b0bb9731afc64c979]: Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(d) (with Sch. 2)

[^key-2bb7f6a94632cf6b40be4a14d7dadd48]: Sch. 4 para. 26(3)(ba) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 177(3), 204 (with Sch. 8 paras. 205-215)

[^key-2bcf34d23fcb5d70beb3c5325bfd5dd4]: Words in s. 420(8) inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2006 (c. 25), s. 92(4)

[^key-2bd527cd4846f5e9db285155eab54309]: S. 689(1ZA) inserted (6.4.2014) by Finance Act 2014 (c. 26), s. 21(4)(10)

[^key-2be663af8a7ff9284c89aaef81fd311f]: Words in s. 660(1) Table A repealed (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(5), Sch. 2; S.I. 2010/495, art. 4(d)(e)(iii)

[^key-2beb5dedea11f11663aafb194202972d]: Words in s. 717(4) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(5), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-2c183a93c7105a86c7ccbf29dc805024]: Words in s. 88(3) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(3)

[^key-2c221c6e6759a92b77b20d70ce348178]: Words in s. 171(3) repealed (with effect in accordance with Sch. 42 Pt. 2(9) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)

[^key-2c3e653f3153caa5499cf9b20a30d0f5]: Words in s. 52(2)(c) substituted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 4

[^key-2c41b4e0e5f83c43579e3523ffd3f21c]: Words in Sch. 1 Pt. 2 Table inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(15) (with Sch. 2)

[^key-2c7a29cceb1dd6e55a4bb1e9c8f9ced2]: Words in s. 549(4)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 393 (with Sch. 2)

[^key-2c8ac49ef66f38fb8c79cabb6c2e2a1b]: Word in Sch. 2 para. 46(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 49(3)(4)

[^key-2c90b5ea07cf72a71acd29063460b13d]: S. 421E omitted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 8, 47

[^key-2cd1d53780339ca9badad61c375ac02e]: Words in s. 554Z10(3) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 71(5)

[^key-2cd733d8ba713e391cefde49545ea4ae]: Word in s. 134(1)(b) omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), Sch. 18 para. 3(b)

[^key-2cdd327722659582202a3d7c73263597]: Word in Sch. 2 para. 13 inserted (with effect in accordance with Sch. 2 para. 38 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 34(a)

[^key-2d1cec7a800bd7dac47afe735d94e8c1]: Words in Sch. 1 Pt. 2 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 169

[^key-2d4175793c233abc1c59c7e37694dad7]: Words in Sch. 5 para. 18(2) substituted (with effect in accordance with Sch. 27 para. 17(6)(7) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 17(3)

[^key-2d4d7c5b747682ea3d48e17ac4b146cb]: Word in s. 549(2)(b) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 135, 146 (with Sch. 8 paras. 147-157)

[^key-2d624543e4975f154fbf5ef06bfdc10d]: S. 61N(8A) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 12(5) (with Sch. 1 paras. 30-34)

[^key-2d9c63670e40dfb500fdff9a31864d71]: Words in s. 370(6) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 35

[^key-2ddc454433ba1465d7a05296d0624cbc]: Words in s. 418(1) omitted (6.4.2016) by virtue of Finance Act 2016 (c. 24), s. 17(1)(4)

[^key-2ddf602a111ff8450319a3d03e189fcd]: Words in s. 248A(1)(a) substituted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(2)(a)

[^key-2de40b4178f3484bee074b2d92601bbb]: S. 554A(5A)-(5C) inserted (retrospective and with effect in accordance with Sch. 1 para. 13(b)(c) of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 paras. 1, 13(a)

[^key-2df46d421088c83489705a78838ae8f0]: S. 306A and cross-heading inserted (with effect in accordance with s. 14(4) of the amending Act) by Finance Act 2015 (c. 11), s. 14(2)

[^key-2dfea30fb4d1e32b7d3f75291d1d6ef5]: Words in s. 99(3)(b)(ii) substituted (coming into force for the tax year 2012-13 and subsequent tax years) by Finance Act 2010 (c. 13), Sch. 6 paras. 17(2), 34(2); S.I. 2012/736, art. 13

[^key-2e01e28690f52acd1daf93ccef4b86a8]: Words in s. 180(5)(d) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 588(b) (with Sch. 2)

[^key-2e211a2141f84b006f117ab520f84599]: Words in Sch. 4 para. 37 inserted (with effect in accordance with Sch. 2 para. 77 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 76

[^key-2e64500206d354a7263185dddcf998a4]: S. 695(1A) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 59

[^key-2e7b796ee749e7d2ae148ed65577e11c]: Words in s. 660(1) Table A inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(2); S.I. 2020/45, reg. 2

[^key-2e7ed7c2013ef0525acd4c2c0d48c51f]: Words in s. 230(4)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 384 (with Sch. 2)

[^key-2ea52f76e34f5ea21c9a049520e3e71e]: Words in s. 277(3)(e) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 18 para. 6

[^key-2ef6773ef104650344675bed831cb87e]: Words in s. 136(3) substituted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(9)(b)

[^key-2efbf652a5fb1d0711ef2382bc211253]: Words in s. 393B(2)(a) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 18

[^key-2f27cdc31692522eb7ba31dbe15636f4]: Words in Sch. 5 para. 46(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(x); S.I. 2005/1126, art. 2(2)(h)

[^key-2fbf94d9a75af051cbabe5026e8e024b]: Word in s. 355 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(f); S.I. 2005/1126, art. 2(2)(h)

[^key-301fa7d14cafe2ce332035f64bd11eea]: Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with reg. 4 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2021 (S.I. 2021/1341), regs. 1(1), 2(b)

[^key-3033eb8d9802589c497da70ad0be78a2]: S. 683(3) extended (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 para. 46 (with s. 283(5), Sch. 36)

[^key-305062bb9bf30fb750dac1cc0e711bd9]: Words in s. 521(4) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 160(6)(b), 204 (with Sch. 8 paras. 205-215)

[^key-305dc6942c993588c52ee7cf67800fea]: Words in s. 410(3) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(5)(b)

[^key-30790a62dc2406ecff0abc8c5bfe97f5]: Words in s. 371(1)(a)(i) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 146(2)

[^key-308b3c03a79db3aae55bfa83d9e43a77]: Words in s. 318(5)(a) substituted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 2

[^key-3099fe3b33d32799be599db1bde5a488]: S. 554F(6) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 26

[^key-30aed608ffaeecc9089f35e3f5aa7f0b]: S. 87(6) omitted (with effect in accordance with Sch. 39 para. 50(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 50(2)

[^key-30c0328633ac4a8ac739a3394bd437d9]: S. 431B(b) inserted (6.4.2015) by The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015 (S.I. 2015/360), regs. 1(2), 2(b)

[^key-30df6b75e7bb69c9b138e3b342544514]: Words in s. 327(4) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 60(2), Sch. 42 Pt. 3 (with Sch. 36)

[^key-3106792c275d37006f5c0719e07c2744]: Words in s. 635(4) substituted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(c)(iii)

[^key-3118c770c6658da9433ed01ad2d5a615]: Word in Sch. 4 para. 10(2)(3) substituted (with effect in accordance with Sch. 2 para. 44(2)(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 44(1)

[^key-31449976ecbcde636aedf41dfa54ed9f]: Words in s. 270A(1) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(2)(b), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-315b6f7aa6edd99261fe6d6dab89f151]: Words in s. 488(4) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 3(5)(b), 89 (with Sch. 8 paras. 90-96)

[^key-3196ea90056d7bf175fc90fa926e8375]: Word in s. 519(3A)(d) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 101(3)(c), 146 (with Sch. 8 paras. 147-157)

[^key-319cc579f988b8ae42faa9427b8f07b7]: Words in s. 126(1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 24

[^key-31a289e4e42569876f1039d1d49f425b]: S. 61A(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 6

[^key-31be84536c031caa58480e2f69a0a4f7]: S. 295A and cross-heading inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(5)

[^key-31c5fe8557cb68dc005a6a109aeb828c]: Words in s. 660(1) omitted (N.I.) (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 46; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-31db1c963cf757e7c72a848e57213756]: Words in s. 144(2) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 29(4)

[^key-31eaca8a2dfbb44029e0e2f0b1055136]: Words in Sch. 4 para. 25(1) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 175(3), 204 (with Sch. 8 paras. 205-215)

[^key-320115fe0f3718af168aa4f6a9329a35]: S. 524(2E)(e)(iia) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 162(3)(c), 204 (with Sch. 8 paras. 205-215)

[^key-3219465b16cfbac09be411ac52210b16]: S. 125A inserted (with effect in accordance with s. 14(5) of the amending Act) by Finance Act 2012 (c. 14), s. 14(3)

[^key-323e470a534d77ab502cf1bdcad36849]: S. 63(1) entries repealed (with effect in accordance with Sch. 22 para. 20(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 20(1), Sch. 43 Pt. 3(4)

[^key-324c827df76b8dbef9a6d6c1d3f99280]: Words in s. 554L(10)(c)(i) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 18, 47

[^key-3250657501bec4226add811a14804a66]: Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)

[^key-32662d71ff2fdb0127f01b003640599a]: Words in s. 677(1) Table B Pt. 2 inserted (with effect in accordance with reg. 3(4) of the amending S.I.) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 3(2)(d)

[^key-326820fd6a70836ca7fc26ddbe5865d4]: S. 689A inserted (26.3.2014 for specified purposes, 6.4.2014 in so far as not already in force) by Finance Act 2014 (c. 26), s. 21(5)(9)

[^key-3270ed57f2b999ccae0750dd8290a682]: Sch. 5 para. 11(2)(a)-(c) repealed (with effect in accordance with s. 96(6) of the amending Act) by Finance Act 2004 (c. 12), s. 96(4)(a), Sch. 42 Pt. 2(13)

[^key-328c64c3bbb478c341288471e02a65ab]: Words in Sch. 2 para. 1 cross-heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 15, 89 (with Sch. 8 paras. 90-96)

[^key-328edc432e7489c89d03abfe64fdc8fa]: Sch. 2 para. 87(2)(d)(ii) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 617(6) (with Sch. 2)

[^key-32947d720d462f47f154682d8a945301]: Words in s. 531(4) substituted (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 37(1)(2); S.I. 2003/1997, art. 2

[^key-32b695c9352db0e5e30f05cb845b2954]: Words in s. 409 heading substituted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(4)(a)

[^key-32d158196b5619a588994c2b3daef284]: Sch. 3 Pt. 8 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157)

[^key-32eaf713d8f82e9497699921cd6fddd8]: Pt. 3 Ch. 11 omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 13(1)

[^key-32fbc738186b5c32782c04369ee1178b]: Words in s. 558(1) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(6)(b)

[^key-331d87e05616e84644c339a970540bc9]: Words in s. 428(7)(b) inserted (with effect in accordance with s. 49(11) of the amending Act) by Finance Act 2008 (c. 9), s. 49(4)

[^key-33330bcdd4d47bb75034bec57343a56a]: S. 205A modified (12.2.2019) by Finance Act 2019 (c. 1), s. 9(6)-(8)

[^key-334a19c0bf9495dadf093269a5393a0a]: Words in s. 575(3) substituted (with effect in accordance with Sch. 3 para. 2(6)(7) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(a)(iii)

[^key-337169780e812468b2dfbf011950b81f]: Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(g) (with Sch. 2)

[^key-3371bf85894228736c1ea6dafce9755b]: Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(29) (with Sch. 2)

[^key-33814d3436694acf79913025b6aae6a3]: S. 61H(6) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 61(2)

[^key-338403de61e1b0190b512620dc78a7d4]: S. 111(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. 336(2)

[^key-3396557ab38a07838764090274efd8ec]: S. 441(10)(11) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 18

[^key-33d623b5e62f77ff13e418b07b6c44e4]: Sch. 3 para. 47A and cross-heading inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 119, 146 (with Sch. 8 paras. 147-157)

[^key-3402afc28b69713d76d54f3b32f3e0e5]: S. 407(2)(a)(aa) substituted for s. 407(2)(a) (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 62(2) (with Sch. 36)

[^key-3411228b378102d66603082cbdbb4db9]: S. 297D inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2018 (c. 3), s. 8(1); S.I. 2019/1160, reg. 2

[^key-3454337175a8b4d7f8e6e7538783bdbf]: Pt. 7A Ch. 2 excluded (6.4.2017) by The Sporting Testimonial Payments (Excluded Relevant Step) Regulations 2016 (S.I. 2016/1250), regs. 1(1), 2(1) (with reg. 2(2))

[^key-345c102a6fda5fd30605fe159503b13b]: Word in s. 61L(1)(e) omitted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by virtue of Finance Act 2020 (c. 14), Sch. 1 para. 10(b) (with Sch. 1 paras. 30-34)

[^key-3470fba47dc0c2852f2ec2e8084e5bdd]: Words in s. 655(2) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 27(5)

[^key-3474e1af48113b13a0d36c4df1772f98]: Words in Sch. 5 para. 11(10) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(2)(b) (with Sch. 2)

[^key-3483ffa2a7c28c044056f342a2876fff]: Word in Sch. 5 para. 47(3)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(h); S.I. 2005/1126, art. 2(2)(h)

[^key-348e3799097c5e6486a773205c3c8499]: Words in s. 420(1)(f) inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2006 (c. 25), s. 92(2)

[^key-349d489919c3acbf0eadf6b3da903446]: S. 320B and cross-heading inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(4)

[^key-34d354a5e5b4cbd04c8d268e8dbd80f5]: S. 519(3A)(f)(iia) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 101(3)(c), 146 (with Sch. 8 paras. 147-157)

[^key-34d68e99718cd2699f5411c78041597d]: S. 554C(2)(3) applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(5)

[^key-35060c1b53a1cae8243ae594e133baf9]: S. 227(4)(za) inserted (6.4.2016) by Finance Act 2016 (c. 24), s. 17(3)(4)

[^key-351a56345f2d4a082183d435a0b152df]: S. 554XA(2)(a)(b) omitted (with effect in accordance with s. 34(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 34(1)

[^key-351c5f03b300eb189d5f8fe4ba5ac847]: Words in s. 68(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 383(4)(a)(ii) (with Sch. 2)

[^key-3520519d78c56ba0904b44977c5ccd75]: Word in Sch. 3 para. 37(1) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 24(2)(a) (with ss. 2(2), 5(2))

[^key-353ab706f578ba1f35ea3f4ad2cf83e4]: Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(b) (with Sch. 2)

[^key-354899270db9fea77b28216a0130c3a2]: Word in Sch. 5 para. 46(6) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(a)(ii); S.I. 2005/1126, art. 2(2)(h)

[^key-356f8097999b2425ec0046a8161f540d]: Pt. 2 Ch. 4 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 6

[^key-35765f784f31e63a04a835432f16e01d]: Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(24) (with Sch. 2)

[^key-357e67662f5bb501825c436ed0d6c2a7]: Words in s. 144(3) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 29(5)(b)

[^key-357f451651bc17476bbd8f808427db13]: S. 554S(2) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011 (S.I. 2011/2696), regs. 1(1), 5

[^key-3581dce05f275a0569dc9a2a91600664]: Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)

[^key-35c0ea775317f7e6d43d8f9e0ecb2049]: Words in Sch. 3 para. 49 Table omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 120(a), 146 (with Sch. 8 paras. 147-157)

[^key-35c621a33eb6612fdb7612e21d9eddc2]: S. 701(2)(c)(ii) repealed (18.6.2004 with effect in accordance with s. 88(11)-(13) of the amending Act) by Finance Act 2004 (c. 12), s. 88(9)(b), Sch. 42 Pt. 2(11)

[^key-35caa41a4087b38b5a65bf80a64e6489]: Words in Sch. 4 para. 22(1)(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 3 para. 7(2)(b)

[^key-35e76ceb318e65ecc60130a1b7f84fad]: Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(e) (with Sch. 2)

[^key-35f5301998f07c6055c8ac821d724cc5]: Word in s. 677(1) Table B Pt. 1 heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(6)

[^key-360493cb96284835a530577f439aa5d6]: Words in Sch. 5 para. 48(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. 353(5)(a)

[^key-36215b2de583d141d26824628306f723]: S. 318C(5)(f) and preceding word inserted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(4)(b)

[^key-364e01d7de8792dea642cd68b02778af]: Words in s. 318(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(5)

[^key-365473fb57e4a19bd82e435d5964632c]: Words in s. 171(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 4(2) (with Sch. 4 paras. 16, 17)

[^key-365cfb71cf96e847f1253e26feed7082]: S. 61L(1)(ba) inserted (25.1.2023) by Advanced Research and Invention Agency Act 2022 (c. 4), s. 13(1), Sch. 3 para. 5; S.I. 2023/58, reg. 2

[^key-3695efce2a2d21ac53c1238fb7d0611c]: S. 395 substituted for ss. 395-397 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(8), 284(1) (with Sch. 36)

[^key-3702b8e0727108ceae1f520d0a3b72fc]: S. 318C(2)(a) omitted (18.7.2009) by virtue of The Income Tax (Qualifying Child Care) Regulations 2009 (S.I. 2009/1544), regs. 1(2), 3(2)(a)

[^key-37070f97ef6d7e145e380d1c329cd8db]: Words in s. 63(1) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 5(2)(b)

[^key-371ff3695fc7fcff62f9460195f0c6c9]: Words in s. 297B(2) substituted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(3)

[^key-3750aecfec3959b91a764c664d5f7801]: S. 22(6)(7) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(6) (with Sch. 7 para. 82)

[^key-37724a856351c3ad9244d1ece48b2473]: Sum in s. 684(3A) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2014 (S.I. 2014/2438), arts. 1, 2(2)

[^key-37bac35a09ac9099589b7a85bfb2e54e]: Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(32) (with Sch. 2)

[^key-37c2459dff9f7913c368ec683be1ab58]: S. 294(1) substituted (with effect in accordance with Sch. 4 para. 1(4)(5) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 3(2)

[^key-381d8da4022109b3fad22f8f36bca8e2]: Words in s. 539(4) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 198, 204 (with Sch. 8 paras. 205-215)