Income Tax (Earnings and Pensions) Act 2003

[^key-4d7dd8cafced2e67d3c520843357bcd4]: S. 227(4)(a)(b) substituted (with effect in accordance with Sch. 22 para. 25(4) of the amending Act, and otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 25(2); S.I. 2003/1997, art. 2

[^key-4e0a6776537e8592cd6ed0f40608547b]: 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(11) (with Sch. 2)

[^key-4e21c847df95598f954bae40740ddd5f]: Words in s. 684(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 15

[^key-4e2410eaa1b6c4c8b4925622b64cbad4]: S. 61M(1A) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 11(3) (with Sch. 1 paras. 30-34)

[^key-4e3137318b9041b2241c6b081e67293e]: Words in s. 554Z9(3) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 40(6)

[^key-4e3e762a3a2c6ac28c001ce19da54194]: Words in s. 714(2) omitted (coming into force for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 17(7), 34(2); S.I. 2012/736, art. 13

[^key-4e4942cf99efcd68b7f31864b74ab951]: Words in s. 170(5) inserted (with effect for the year 2005-06 and subsequent years of assessment in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 7(4)

[^key-4e4d25ade5c15c4fd6299aba893122d0]: Words in Sch. 2 para. 80(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. 396(5)(b) (with Sch. 2)

[^key-4e53569427c9c2f260c144b37db6714f]: Words in Sch. 1 Pt. 2 Table repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(6), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4e564688cba1a12a7db5a0690cdd5dde]: Words in Sch. 2 para. 29(5) 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. 396(3) (with Sch. 2)

[^key-4e5f4426ebd7e354a064c2ec2568ecb0]: S. 27(1)(c) and word inserted (with effect in accordance with s. 22(8) of the amending Act) by Finance Act 2021 (c. 26), s. 22(2)(b)

[^key-4e69c66cddc404c6e782a506ce58ed3b]: Sch. 6 para. 98 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-4e6be3070587ee002ad033333299ec51]: S. 683(3C) inserted (with effect in accordance with s. 22(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 22(8)(b)

[^key-4e7054697abf9c24e4b85eccdb3b7929]: Words in s. 394(2) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(6), 284(1) (with Sch. 36)

[^key-4e82abda7ae39408c98e98572288620e]: Words in s. 477(7) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 599 (with Sch. 2)

[^key-4eb063946af70b6f37619be1c047a778]: 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)(ii)(6)

[^key-4ecea4f17dfc281f8da7f92d73730900]: Words in s. 701(2)(b) repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 14(1), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-4f1963e5212ddbbbba000445f235899e]: Words in Sch. 1 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)

[^key-4f2ee9efeb2ef258052317325b10a923]: Words in s. 506(2) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 8(2), 89 (with Sch. 8 paras. 90-96)

[^key-4f39796a73670b27ca16ef716f8d61f5]: Words in s. 170(1A)(b) inserted (10.6.2021) by Finance Act 2021 (c. 26), s. 23(4)(a)

[^key-4f3a0614079ff004d8042e82d44ecd6f]: Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)

[^key-4f3dbec96d681819b06588aae311d0ce]: Words in Sch. 4 para. 22(1)(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 3 para. 7(2)(a)

[^key-4f4172a5511807391bf7be0de6affa4d]: S. 431 applied (with modifications) (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 91(2)

[^key-4f545a9bf59ef67eb87f7ef3e074c6ed]: S. 554Z10(2A)(2B) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 71(4)

[^key-4f5cac4877b26ed2aa752048703c753f]: Words in s. 178(c) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 587(a)(ii) (with Sch. 2)

[^key-4f6559dfaae1309d7f56e50ce183d61d]: Words in s. 152(2)(a) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(9)(b)

[^key-4fb38801558ca272a3f41a62054c8e98]: S. 479(3A) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(3)(a)

[^key-4fbcc891abe0b14fac372d30ba98284f]: Sch. 5 para. 16(ia)-(ic) inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2008 (c. 9), s. 33(4)

[^key-4fd3e36e3bfdf371b5fb7476530f54a6]: Sch. 6 para. 256 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-50025b28bb988a4d5c3f7dbc3c65c25e]: Words in Sch. 5 para. 51(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(m); S.I. 2005/1126, art. 2(2)(h)

[^key-50102cd3ba361bce2033a2c9789e1b77]: Words in s. 45(b) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), s. 16(3)(b)(11)

[^key-5010cfc8f6a41814f359b560b9efcacb]: S. 109(4) inserted (with effect in accordance with s. 7(9) of the amending Act) by Finance Act 2016 (c. 24), s. 7(3)

[^key-50162ddf2c463cedcf6361999a881e0d]: Words in s. 689(3)(a) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(7)(b)(ii)

[^key-50231bb0ece858fe8ee636b7c782f6b8]: S. 81(1A)(1B) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 3(2)

[^key-502593143489d15454aefdb1ff15de3d]: Ss. 552-554 applied (6.4.2007) by Income Tax Act 2007 (c. 3), ss. 395(5), 1034(1) (with Sch. 2)

[^key-5035914671d9038cd0ec7b3401fe6615]: Words in Sch. 2 para. 7(1) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 19(2)(a), 89 (with Sch. 8 paras. 90-96)

[^key-5062e7cbb36524f9ecfcce47a799e5af]: Sch. 2 para. 75(2)(aa) inserted (with effect in accordance with Sch. 2 para. 58 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 52

[^key-508939e9771b1f1b2c5782fb26bfdeb3]: S. 148(2) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 33(3)

[^key-50973178df50bdd02c81b2e40b4c5deb]: S. 26 applied by 2007 c. 3, s. 809F(2) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with s. 809F(6)))

[^key-50a0c1b5a35931f04337ef6a4d73c721]: Pt. 7 Ch. 3C inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 7(1)

[^key-50a1d224a5dedaf3627f86c6fc82f607]: Words in s. 660(1) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 47; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

[^key-50dc99bbab30865d5fce0d9ede3a7c11]: S. 575(1A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 72(3)

[^key-50f90b60b44c7def81f80bcdbbccbec7]: S. 688B inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 14(3)

[^key-51000abfd293a748485eb6506093e42e]: Words in s. 236(2)(c) inserted (with effect in accordance with s. 81(3) of the amending Act) by Finance Act 2004 (c. 12), s. 81(2)

[^key-5108c263ef8170a2813274c1ad3250ab]: Words in s. 566(4) table omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(ii), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))

[^key-510cd98be67da966526f93fd26ebe7ce]: S. 170(1A) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2015 (c. 11), s. 10(6)(8)

[^key-51a75e2141e46d73c6c78e1ba74c08fb]: Sch. 4 para. 26(2)(b) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 33 (with art. 4)

[^key-51a9fefcfa375258de965e22d17ce96d]: 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(18) (with Sch. 2)

[^key-51abb7152b035a584f1b6ca10f203e53]: Sch. 2 para. 65(2)(3) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 26(3), 89 (with Sch. 8 paras. 90-96)

[^key-51d01d12bf711ebe7b072fed2f74a52b]: Words in s. 689(3)(a) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(7)(b)(i)

[^key-51dab549e63349c6615d0f26bd8befac]: S. 393B(4A) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 21, 24(3)

[^key-51e674151bc9d11f00c87775776e682f]: Words in Sch. 3 para. 32 inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 112, 146 (with Sch. 8 paras. 147-157)

[^key-51ea922cd58988badc7e21f8c30df80f]: Words in s. 610(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(3) (with Sch. 36)

[^key-521291003b815d4c67a8e365e90b17cf]: Word in Sch. 7 para. 54 substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(5)(b)

[^key-521edb73e4f7970faa4fd2966d2dbfac]: Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 18 (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 75, 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), 8(6), 17))

[^key-5248bd471203e9d43a98a6cb7c2cdd55]: Words in s. 715(3)(b) 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. 339

[^key-5268568a6116204b11266bf1346cd881]: S. 524(2BA) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 26(3)

[^key-529c4537a267524c58d198599560afa7]: Word in Sch. 5 para. 8 omitted (with effect in accordance with s. 6(5) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 6(2)

[^key-52a08de8627436121b50c1c682f764f1]: S. 294(2)-(4) substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(3)

[^key-52b47dc55388f2f1fa0ad2512f78cd30]: S. 528 repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 36(1)(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-52d633878c9261dea96ea6a9530d57e3]: Word in s. 323(2) substituted (13.6.2003) by The Income Tax (Exemption of Minor Benefits) (Increase in Sums of Money) Order 2003 (S.I. 2003/1361), arts. 1(1), 3

[^key-5303a0b54a4385d474cce8b376a435e6]: S. 154A(8) inserted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(5)(d)

[^key-53053923d2d5a2aa0e11566a8d296cb7]: Words in s. 154A(3) substituted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(5)(b)

[^key-533547ea95bba51a9a598e5ea3463801]: S. 429(5) repealed (with effect in accordance with s. 86(8) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(11)

[^key-5339c53ea6e56f6eec38c8b4ecbeb1c1]: S. 421L(5A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 21(3)(b)

[^key-534809ed800c0c5bfb8b2662a9ad7e9f]: Word in Sch. 3 para. 37(6F)(b)(i) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 24(2)(e) (with ss. 2(2), 5(2))

[^key-53554f9073114c070f18b7a8ea9eb48f]: Words in s. 180(5)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 432(b) (with Sch. 2)

[^key-5358c7d73557bab2b534becdcd944b18]: Words in s. 244(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(3)

[^key-537a47cf730810155c58b1c74f74a0a1]: Word in s. 136(2A) substituted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(2)(a)(ii)(5)

[^key-538006b54059420c6ae0bf68e17fe19d]: Words in s. 489 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 4(2), 89 (with Sch. 8 paras. 90-96)

[^key-539efa6bf849dd8712efdae5a749ef27]: S. 540(2) 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. 16(3), 47

[^key-53bb380fa4b717188aeadc7293bb5cf8]: Sch. 6 para. 245 repealed (with effect in accordance with Sch. 17 para. 5(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(12)

[^key-53c409ab24482e2dbe347f48bb03d483]: Words in s. 346(1) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(2)(b)

[^key-53cd4ffaf25858ded72ab69f52d01a59]: Words in s. 61J(1) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 8

[^key-53d11b7bf02dfc12e7a1a1210dbe0f23]: Sch. 7 para. 61 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(18), Sch. 43 Pt. 3(4)

[^key-53e1884460257793e22000b758e14bc0]: S. 446U(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 9 para. 37(3)

[^key-545873cfb48b9a45c255f7330dc142b4]: S. 303(4A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 4(3)

[^key-5462b042bec9d592dde216ceaaeabc1e]: S. 291(2)(e)(ea) substituted for s. 291(2)(e) (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), Sch. 1 para. 102

[^key-548cf9cc84216d0c001fa10fd6e80d76]: S. 675(A1) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 14

[^key-549696da7562377a6f7bcad6c1315374]: Words in s. 318B(3)(a) inserted (with effect in accordance with s. 12(2) of the amending Act) by Finance Act 2013 (c. 29), s. 12(1)

[^key-54999b34b30deca25650d0d6caf5c83c]: S. 515(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 439(4), Sch. 3 Pt. 1 (with Sch. 2)

[^key-54a894fe1694af6471f5659ef4400ee1]: Sch. 5 para. 56(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. 355(4)

[^key-54a97209c613923627c0b92535b2599b]: S. 532(4A) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(3)(b)

[^key-54eb368f42d434b1eec3f28f48530ee8]: Words in s. 325A(2)(b) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 145

[^key-54f8e8d68d1682504cceaaa233ec7a30]: Sch. 6 para. 244 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)

[^key-5501e0c291cf9cdedb58af73c1ba87ba]: Word in Sch. 4 para. 28K(6) 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)(c)

[^key-5504dcc577fbd81e52feab1d89a91d7f]: Words in s. 574A(3) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 61(3)(a), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))

[^key-5508850e707a3657beace25db88ba3d6]: Words in s. 184(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 46

[^key-553378e8a129659c2c653e51995dce3a]: S. 574(1)(aa) inserted (27.4.2017) by Finance Act 2017 (c. 10), Sch. 3 para. 9

[^key-5541ec7e0fcf3c6647f554b57b15ae53]: S. 425(6) inserted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 9, 47

[^key-5550095fbbb57f12fe0cb8d58bf8cb98]: S. 406(2) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(7)(b)

[^key-55a9f24b769ec6c76270dba5400cf459]: S. 289A(2A) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(2)

[^key-55b016bba0b10106a8c73a8fa8ac9cab]: Word in s. 554N(6) 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. 20(4)(a), 47

[^key-55b3339658448e6f58ecc24daf88c1bf]: S. 56(7)(c) and word repealed (with effect in accordance with s. 136(4) of the amending Act) by Finance Act 2003 (c. 14), s. 136(3)(b)(ii), Sch. 43 Pt. 3(1)

[^key-55d17a8891b522abbc5aa92c30dd35e6]: Words in s. 710(2)(a) inserted (6.4.2014) by Finance Act 2014 (c. 26), s. 21(7)(a)(i)(10)

[^key-55e949d95533494c87fff83353b3ff62]: S. 318C(2A)(2B) inserted (1.9.2008) by The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 3(3)

[^key-55f13ea14ac9970eefde1f24120d4f86]: Words in s. 677(1) Table B Pt. 1 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)(a)

[^key-560bb5ae5c727e4e41c9adf9fe97a0f5]: S. 318C(5)(d)(e) inserted (21.11.2009) by The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (S.I. 2009/2888), regs. 1(2), 2(4)

[^key-561ff5726ae75cac882dba3c0cdedd44]: Words in s. 343(2) Table substituted (1.4.2015) by The Income Tax (Professional Fees) Order 2015 (S.I. 2015/886), arts. 1, 2(a)

[^key-5654b55cefa45a34a70544b60ed739e1]: Words in s. 500 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 6(2), 89 (with Sch. 8 paras. 90-96)

[^key-56732c5d1ccf0551c46fea8b5a7c928b]: Words in s. 681G(1) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(a)

[^key-567ed32919418c9db785f2049d607bf6]: Words in s. 239(3) inserted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(6)(a)

[^key-5699d132e2bd47dd2ae917b8dac4ac51]: S. 524(2E)(c)(iia) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 162(3)(b), 204 (with Sch. 8 paras. 205-215)

[^key-56a131bc15e45f4935ea35d896b10a6f]: S. 446E(1)(aa) inserted (retrospective to 7.5.2004) by Finance Act 2004 (c. 12), s. 87(2)(4) (with s. 87(5))

[^key-56b13a46cdbf3d8f89bba6ec2ce3e6f4]: S. 170(1)(a) omitted (with effect for the tax year 2011-12 and subsequent tax years in accordance with Sch. 28 para. 10(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 28 para. 5

[^key-56e294f0358101379d58d69b5f528180]: S. 506(3A) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 8(4), 89 (with Sch. 8 paras. 90-96)

[^key-56e5e37c0cfb31edbae00d6dd54776f2]: Words in Sch. 5 para. 11(2)(e) substituted (with effect in accordance with s. 96(6) of the amending Act) by Finance Act 2004 (c. 12), s. 96(4)(d)

[^key-56ed1a938395753dd501b19ff9c7ce07]: S. 227(4)(h) repealed (with effect in accordance with Sch. 22 para. 25(4) of the amending Act, and otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 25(3), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-56efc6336c8570c34440992f4249716d]: S. 695A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 31

[^key-570f161af7cd6164b2956754403e4d70]: Word in s. 310(4) repealed (with effect in accordance with s. 18(5) of the amending Act) by Finance Act 2005 (c. 7), s. 18(2), Sch. 11 Pt. 2(1)

[^key-572d234a736cfd21f47d7c97cadcfbac]: Words in Sch. 3 para. 34(5A)(b) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 23(3) (with Sch. 2 para. 23(4))

[^key-573e8c413fd719620e0966d659d29a08]: Sch. 5 para. 15(1)(a) omitted (with effect in accordance with s. 6(5) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 6(4)

[^key-57401e016185ad574f1e3d0779e04204]: Words in s. 144(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 29(2)

[^key-5741ef659233ca620e1cf6f8526510f8]: Sch. 3 para. 33 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 11 (with Sch. 2 para. 17)

[^key-57818256fe844f18c53d0fb4300335db]: S. 378(5) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 37(3)

[^key-5788114f768cab5b939dbabc5cb3f1c8]: S. 61L applied (with effect in accordance with Sch. 1 para. 27 of the amending Act) by 2004 c. 12, s. 60(3C) (as inserted by Finance Act 2020 (c. 14), Sch. 1 para. 20 (with Sch. 1 paras. 30-34))

[^key-57b467691995a514f3dcc12833737c96]: S. 576A modified (with application in accordance with Sch. 3 para. 11(1)(2) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 11(1)

[^key-57b5c8d6e0e65efc9b71c4fd040c06b9]: S. 308B inserted (with effect in accordance with s. 54(3) of the amending Act) by Pension Schemes Act 2015 (c. 8), ss. 54(1), 89(3)(b) (with s. 87)

[^key-57bb6e43ef38badbd01ce677544b5776]: Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with reg. 3 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2021 (S.I. 2021/1341), regs. 1(1), 2(a)

[^key-57d94197de4c68675ec63a31b916ff23]: S. 360A inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 594 (with Sch. 2)

[^key-57f4b8ec3dfc2d52e759fa14e8a34007]: S. 148(2A) inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 3(3)(b)

[^key-5804498ff5bb7f1c0b32f56be0965cf2]: S. 677 modified (22.12.2021) by The Income Tax (Exemption of Social Security Benefits) Regulations 2021 (S.I. 2021/1341), regs. 1(1), 6

[^key-58158431c43224d896f70fab10a7edb5]: Word in s. 575(1) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 72(2)

[^key-582c450c5326bd4dfeb61d0bedc3f035]: Words in Sch. 3 para. 48(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(11)(a) (with Sch. 2)

[^key-582c887c9d0adb906466edf7b8ba6d98]: Word in s. 715(3)(b) substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 118; S.I. 2005/1126, art. 2(2)(h)

[^key-58548b92487e581bd0b747bfb7ef703f]: Word in Sch. 4 para. 25A(7E)(a) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 25(2)(d) (with ss. 2(2), 5(2))

[^key-5879afe51da620883e6ffb6083f460f5]: Words in s. 106(3)(a) substituted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(6)

[^key-5890b747ef4f2f6ff9cd457c08daf109]: Words in s. 688(3) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(10)(11)

[^key-58939e1a6c1639c9df2a4a4818611c02]: Words in Sch. 4 para. 11(5)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 50, 89 (with Sch. 8 paras. 90-96)

[^key-58ab6b178e3478a6ca3c6dc792e215ec]: Words in Sch. 1 Pt. 2 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 7(3); S.I. 2004/1945, art. 2

[^key-58e287d605b9708e24a8870d86e51642]: Words in s. 114(2)(b) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(b)

[^key-590e1cc953f9e4b302e104e00c315ac5]: Sch. 1 Pt. 2 Table entry repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(13), Sch. 3 Pt. 1 (with Sch. 2)

[^key-593da7b835ff56b129cd28bb0fab634e]: S. 686(5) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(6)

[^key-59480e27db386fa0c8829a873f181828]: Words in s. 613(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)(b)(ii)

[^key-594c5ac689834f9599f0a6191bdbbc69]: Words in Sch. 5 para. 29(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. 399(5)(a)(ii) (with Sch. 2)

[^key-594e03fd689b96027f56719d7e838fbe]: S. 291(2)(g) and word inserted (with effect in accordance with s. 52(4) of the amending Act) by Finance Act 2008 (c. 9), s. 52(3)

[^key-594ee213f285ddd7ca072612a4aa6284]: Words in s. 101 substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 12

[^key-595762c740c33d38feddba623289b70b]: Word in s. 519(1)(a) repealed (with effect in accordance with s. 88(11) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(11)

[^key-595fa5c5dbceb92dfec7aab1ecd70ca5]: Words in s. 341(3) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 33

[^key-59738767ef018311103222f1b86a5a63]: Words in s. 554N(10)(b) 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. 20(5)(a), 47

[^key-59a13ccfec17de58507d192d83809220]: S. 446O modified (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(8)(a)

[^key-59a6d7b5b0c87c8b1a4fd8dd175877fa]: Words in Sch. 5 para. 49(2)(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(l); S.I. 2005/1126, art. 2(2)(h)

[^key-59c125ad90546e1ecab1b9358cdf7663]: Words in s. 318D(2) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 12(2)

[^key-59c29ec6bafff7df09e72407b1794b9e]: S. 60I applied (with effect in accordance with Sch. 1 para. 27 of the amending Act) by 2004 c. 12, s. 60(3C) (as inserted by Finance Act 2020 (c. 14), Sch. 1 para. 20 (with Sch. 1 paras. 30-34))

[^key-59df083816d10aac1379089436bcfd93]: Words in Sch. 2 para. 80(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. 396(5)(a) (with Sch. 2)

[^key-59f00b3f07e4580bd56377d1e1c262f6]: Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)

[^key-59f98ed4927ed2d59be278cd59d2f7c4]: S. 402B(1)(b) and word inserted (with effect in accordance with s. 22(8) of the amending Act) by Finance Act 2021 (c. 26), s. 22(6)(b)

[^key-5a0bee0f1d1ea32223b584b73e499f29]: Words in s. 677(1) Table B Pt. 1 omitted (N.I.) (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 47; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-5a174ea4a2f44cf6000f654a559cca52]: Sch. 2 para. 89(2)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 29, 89 (with Sch. 8 paras. 90-96)

[^key-5a1b13756adf90a32244fb87db284005]: Words in s. 510(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 10, 89 (with Sch. 8 paras. 90-96)

[^key-5a33b2b89e545bc5f49959b754e6c3e0]: Word in s. 264(3) substituted (13.6.2003) by The Income Tax (Exemption of Minor Benefits) (Increase in Sums of Money) Order 2003 (S.I. 2003/1361), arts. 1(1), 2

[^key-5a4d22bc5990749ce4d0c6e630ae3045]: S. 323A(2) applied by S.I. 2007/3537, Sch. para. 22(2)(a) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016 (S.I. 2016/1036), regs. 1(1), 4)

[^key-5a545ab9fdc22f8a7db54365e6392e24]: S. 155(1B)(aa) inserted (10.6.2021) by Finance Act 2021 (c. 26), s. 23(2)(c)

[^key-5a876fa08ba983c438346b33dd798b7f]: S. 318AA inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 5

[^key-5aa716eef0a7c0a4114828c332d5c866]: Words in s. 402B(1) renumbered as s. 402B(1)(a) (with effect in accordance with s. 22(8) of the amending Act) by Finance Act 2021 (c. 26), s. 22(6)(a)

[^key-5aaae52a34049d05deb81cbf23183fab]: Words in s. 372(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 147

[^key-5abeedd6d47ade83ebf533fb5b6a5784]: 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)(ii)

[^key-5ac38972cd860403442ec587be68f9c5]: Words in s. 6(5) substituted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 4(2)

[^key-5aeb7140616aee6471bb0d41f8a67c94]: Word in s. 318A(5)(a) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(3), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-5af6144e43ccfebef0d840da5694f380]: Sch. 3 para. 21 omitted (with effect in accordance with Sch. 2 para. 67 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 61

[^key-5af797d9c9d3392a3416b6731c144d88]: S. 613(3)-(6) substituted for s. 613(3)(4) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 607(3) (with Sch. 2)

[^key-5b0c3238305d35c9164b4b253ddf383c]: S. 642A inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2016 (c. 24), s. 23(1)

[^key-5b33c011cec4a22af9372b1b29f4e46a]: S. 437(2)-(4) inserted (with effect in accordance with Sch. 2 para. 9(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 9(3)

[^key-5b594d58bab65aa1b16f8f2356b3ac2f]: Words in s. 431A(2)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 193, 204 (with Sch. 8 paras. 205-215)

[^key-5b5e0b83c657d58b66b53cb065b17e62]: S. 665 heading substituted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 8(2)

[^key-5b6ea45b22a9a7f555f6d70a2889e40a]: Words in Sch. 3 para. 37(4) substituted for Sch. 3 para. 37(4)(a)(b) (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 32(2) (with art. 4)

[^key-5b818d2cc9bbab7e73a7091093b3a04f]: Words in Sch. 3 para. 45(2)(a)(ii) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 118(3)(b), 146 (with Sch. 8 paras. 147-157)

[^key-5b8a835298c5e294f5c376a75a8d4d95]: Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10

[^key-5b9d09bf71ffc7dff16a513a7b760298]: Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 13(2) of the amending Act) by Finance Act 2013 (c. 29), s. 13(1)

[^key-5bc3f7fea66c0f515a3447c2fedf4782]: S. 160(5) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 39(3)

[^key-5bd732652eba28f7ad03ba38ef541b48]: Words in s. 236(2)(b)(iii) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 52(1)(d)

[^key-5c0c46aae769f218fe815e13dfc74ba6]: Words in s. 163(3) omitted (with effect in accordance with s. 1(14) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 1(12)(a)

[^key-5c0cc115f7bfe1c415710d84b74fe36a]: Words in Sch. 1 Pt. 2 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-5c0d330347f921fc236a490cd8618568]: S. 235A inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(3)

[^key-5c0f548b2169340ca5a4c6e2e9f8d61c]: Words in s. 413(3) inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 38(4) (with Sch. 46 para. 73)

[^key-5c1b3ae4dc6af674e3b9bbeb395bee90]: S. 169A(2)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 10(2)

[^key-5c207727d757b0593e18789f6190fab6]: S. 318C(11) omitted (6.4.2011) by virtue of The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(6)

[^key-5c30cbaac9d5b9bd5309ee201bd8b2ca]: Words in s. 554Z11A(2) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 43(2)(b)

[^key-5c48da67f1932bf25ec25bf2486c6980]: Words in s. 270A(6)(a) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(4)

[^key-5c6e579562c2aee5b3353570a50785f2]: Words in Sch. 4 para. 27(4)(d) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 178(2)(b), 204 (with Sch. 8 paras. 205-215)

[^key-5cb17a6b6a8640caf1355795e7f39567]: Words in Sch. 2 para. 100 Table omitted (with effect in accordance with Sch. 2 para. 38 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 37

[^key-5cb75099e265622aa378e5bc1b1859bc]: S. 7(6)(ba) substituted for word (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 5

[^key-5cbbe3653f391015daf035e433dba8db]: Words in s. 343(2) substituted (27.9.2010) by The Pharmacy Order 2010 (S.I. 2010/231), art. 1(5), Sch. 4 para. 11; S.I. 2010/1621, art. 2(1)

[^key-5cf8690ecc55420c9279b250a333602d]: Words in s. 673(2) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 165

[^key-5d025fe827f0fc7bdef0766e567fea94]: Words in Sch. 4 para. 37 omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 182(a), 204 (with Sch. 8 paras. 205-215)

[^key-5d355c56c005a7c307eedb8258308505]: S. 157(3) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 8

[^key-5d5157833c1470fc0060bd2932725e40]: Sch. 7 paras. 9-12 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. 44

[^key-5d693c8e1e19a29a62af8c5dcdeb850f]: Word in s. 15(5) omitted (with effect in accordance with Sch. 6 para. 7 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 6 para. 2(a)

[^key-5d91a9c2f9465fa9ea8e6cd498b780fe]: S. 541(1)(2) substituted (1.9.2003 with effect in accordance with Sch. 22 para. 41(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 41(1); S.I. 2003/1997, art. 2

[^key-5dbdf16a8c8250738744acf3b7c24ea7]: S. 482(6)(7) added (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 3(5)(c); S.I. 2004/1945, art. 2