Income Tax (Earnings and Pensions) Act 2003

[^key-5e51cc93d7b5895410d66f79e6013581]: Words in s. 52(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 138

[^key-5e5632c1717002c17a23c9fb6384e39e]: Words in s. 116(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 3

[^key-5e6b8c351d1b60b12be992f70e9a59ab]: S. 317(1) substituted (with effect in accordance with Sch. 17 para. 1(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 17 para. 1(1)

[^key-5e7574d116f1a04e299ad66132abc556]: Word in s. 1(3)(b) omitted (20.7.2011) by virtue of The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(2)

[^key-5e7efd4aeace2e4e7f5811f17374a3d7]: Words in s. 318A(1) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(2)(b), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-5ea0fba494987a12f9d85e0a3f9eea85]: Words in s. 661(1) inserted (19.11.2023) 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), 2(4)

[^key-5eb843384b1a0f8f29002d274e28ad04]: S. 697(4)(ab) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 201, 204 (with Sch. 8 paras. 205-215)

[^key-5ebdd00da9b75ac63de918b6cb9f0415]: S. 19(2) entries repealed (with effect in accordance with Sch. 22 para. 18(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 18(1), Sch. 43 Pt. 3(4)

[^key-5ed106b84419ca2ecfa7e99f0a033779]: 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)(c)

[^key-5ed5b0f9be09bf90a0e42fc6da95a8c9]: S. 318AZA inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(4), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-5edb7daa0d928e6926240fc626ba2bc9]: Words in s. 121(1) omitted (with effect in accordance with Sch. 28 para. 10(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 28 para. 2(3)

[^key-5ee14403016dc42439ffa345b9e80af6]: Sch. 5 para. 11A(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(3) (with Sch. 2)

[^key-5f0cffb9cec0e06244f67fada27e24a9]: Words in s. 717(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 3 para. 6

[^key-5f0e2066e00d4e48e2dc21e28a96736b]: Ss. 31-37 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. 21

[^key-5f16957463282180e78e5e85c31082a2]: Word in s. 446T(3) omitted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 2 para. 22(a)

[^key-5f16c3f2cb5e20269528dfb162807dee]: Word in s. 476(6) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 134, 146 (with Sch. 8 paras. 147-157)

[^key-5f24bee2f42f94eec28ca27b42a7309f]: S. 421J(7) omitted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 227(2), 232

[^key-5f46cd7ce78318d6dccb4826b0c6806a]: S. 49(1)(c) substituted (with effect in accordance with s. 22(2) of the amending Act) by Finance Act 2013 (c. 29), s. 22(1)

[^key-5f7fd8dfeab391324cff80dd0087423e]: Sch. 7 para. 31 repealed (with effect in accordance with Sch. 22 para. 46(26)(a) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 46(2), Sch. 43 Pt. 3(4)

[^key-5fa5bf3d5af2b321dd911946a4ce9f7b]: Word in s. 566(4) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(i), 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-5fab81a7a9e600356466b7455ab6b367]: S. 61L(1)(aa) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 10(a) (with Sch. 1 paras. 30-34)

[^key-5fc97976b340882d03b1ae28b21a65e7]: S. 579CA(4)(4A) substituted for s. 579CA(4) (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 81(3)(5)

[^key-5fcfb1d7fa88e692d0d9582d1bb0558d]: Sch. 6 para. 89 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-5fd10d9b2d42aa1ee38812ec9ab7ea4b]: Ss. 60A-60I and cross-headings inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 5, 24 (with Sch. 1 paras. 30-34)

[^key-5fed4a9c9938ea1da87a9816feac1d4b]: S. 534(7) inserted (retrospective to 1.10.2014) by Finance Act 2016 (c. 24), Sch. 3 para. 1

[^key-5ff596f0f8d78805e95cadd27837b7e7]: S. 25 cross-heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 17

[^key-603b09eb6e8667ad5a9be9026921f63f]: Word in s. 142(3) substituted (with effect in accordance with s. 24(17) of the amending Act) by Finance Act 2014 (c. 26), s. 24(14)

[^key-6064d0a8413b70049b7fa00b0480be9f]: S. 371(8) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 28(3)

[^key-6068d554992d0024953aaa391093db11]: S. 575(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. 45

[^key-6087de971cd3f8224a88f6ff883c2e12]: Sch. 2 para. 52(3A)(3B) inserted (with effect in accordance with Sch. 2 para. 81 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 79(4)

[^key-60ba89c771db130e36a73950eef3d72d]: Words in s. 402D(6) inserted (with effect in accordance with s. 22(8) of the amending Act) by Finance Act 2021 (c. 26), s. 22(7)(b)

[^key-60bf4932a7da62266bf23c8ddd128a48]: Words in Sch. 4 para. 26(2)(c) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 30(2)(a) (with Sch. 2 para. 30(4))

[^key-60c179bad68187a92f34eb7f4853bc9e]: Sch. 7 para. 43A and cross-heading inserted (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(5)(26)(b)

[^key-60f49f5ebdb8d3b700d143a158fcd4aa]: S. 21 cross-heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 12

[^key-6104b9f2c7c1fc55a83bf935fb57dab6]: S. 31 cross-heading 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. 21

[^key-615dd39be0bad4b8ec2dd536618801d0]: S. 105(4)-(4B) substituted for s. 105(4) (with effect in accordance with s. 71(4)-(6) of the amending Act) by Finance Act 2009 (c. 10), s. 71(2)(b)

[^key-61d32e3ebba11e4fe461c18837a8fb54]: Words in s. 718 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 442 (with Sch. 2)

[^key-61feb973fc339f85aabe2540e3be2cad]: S. 491 repealed (with effect in accordance with Sch. 22 para. 26(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 26(1), Sch. 43 Pt. 3(4)

[^key-621677f17bb0e1ae6e2779f65f38adc8]: S. 687(5) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 28

[^key-621c2e756813da56edb4e88d6f39c838]: Words in s. 151(2)(b) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(8)(c)

[^key-624337379a91b8c7b6d8d9e6f775cb1f]: Words in s. 554E(1)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 200(2), 204 (with Sch. 8 paras. 205-215)

[^key-62659ee37187ac1c70182ca9cbb02a1f]: Words in s. 68(5) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 140

[^key-62783cdeb5d9a6c5467ccee8edf0b4cd]: Words in s. 408 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 63(4) (with Sch. 36)

[^key-62a517af1554b1c231e03358a6a46bc2]: S. 426(1)-(3) substituted for s. 426(1)-(4) (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 1(2); S.I. 2004/1945, art. 2

[^key-62b475f9fa102ab87045ad670c301f57]: Sch. 6 para. 67 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-62c15e4d652b6429417dcc4fb6671555]: S. 145(6) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 30(3)

[^key-62c8f6e46275917cea3e150c96305e7d]: Sch. 5 para. 11(8)-(10) inserted (with effect in accordance with s. 96(6) of the amending Act) by Finance Act 2004 (c. 12), s. 96(4)(f)

[^key-62c9f22ab786cd0c2848cb82a97cc2dc]: S. 139(5A)(5B) inserted (for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(4)(b)(5)

[^key-62cdb56a0825b7c839b5d1331540eb13]: Words in s. 684(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 7(a)

[^key-62e026e8c1b211b8b3fe3768a23e6dc7]: Words in s. 554E(4)(a)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 49(3), 89 (with Sch. 8 paras. 90-96)

[^key-62e115177189b3ddad3aa53351c2bda5]: Words in Sch. 3 para. 2(1)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(3) (with Sch. 2)

[^key-62f202225db6be974e9a7afb7fb190fb]: Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(b) (with Sch. 2)

[^key-62fdaa239d972b063cbc3f40cf648d46]: Words in s. 290(2) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 18

[^key-62fdbd9ee97fad0ee9595a325025f2f8]: Words in s. 271(2)(a) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 25(a)

[^key-6309774a33a75db802423b4d3ed91788]: Word in Sch. 4 para. 25A(7F)(a)(i) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 25(2)(e) (with ss. 2(2), 5(2))

[^key-63326c7cbddbb3a468007d42297a7a75]: Words in Sch. 3 para. 27(1) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 8(c) (with Sch. 2 paras. 16, 17)

[^key-63513ee99d1754d2e647b3ba1c93bcde]: Words in s. 697(4)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 137(a), 146 (with Sch. 8 paras. 147-157)

[^key-637b240a578a4da5084b87c160176407]: Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(c) (with Sch. 2)

[^key-637c523d29676d3576f9150b4f0a4df9]: Words in s. 684(7C) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 7

[^key-63a5a911ead4c377385af0439586dce9]: 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)(iv)

[^key-63b401e39a10b5b6f048d53497283928]: Words in s. 69(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 430 (with Sch. 2)

[^key-63cc2bdaef1818b22b91324d6dacbf27]: Words in s. 343(2) Table added (6.4.2008) by The Income Tax (Professional Fees) Order 2008 (S.I. 2008/836), arts. 1, 2(2)

[^key-63dc4f71f92a2e3df8e853ac3819df6f]: S. 420(1A)(1B) 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(5)

[^key-63e40097545545d82137f9da5a31182f]: Word in s. 549(2)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 48, 89 (with Sch. 8 paras. 90-96)

[^key-63f3b8e746356de4ed855b25354186e2]: Sch. 3 para. 37(6A)-(6F) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 114(5), 146 (with Sch. 8 paras. 147-157)

[^key-63f4b67a98cc6b136239d467c6006812]: S. 169A inserted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 6

[^key-64048da804a26dbfe95373aa3793425f]: Sch. 5 para. 12A and cross-heading inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2008 (c. 9), s. 33(3)

[^key-64490fcd4cd609c0002c4c38f4d4f8ac]: S. 170(3) omitted (for tax year 2020-21 and subsequent tax years) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 2(5)(6)

[^key-644a3be8528da861faa835e8f6b15ed7]: Word in s. 635(2) 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)(i)

[^key-6451e7e2d7865ce5446c4ab2eac932a5]: Words in s. 421F(1) substituted (18.6.2004 with application in accordance with s. 89(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 89(2)

[^key-6454521253f966d6a68eb0d78122e792]: Words in s. 646(1)(a)(ii) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 162

[^key-6496d6d8f6527eabaa32e0f25e788e3d]: Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(a)(7)

[^key-64a11421debf54166ee04e3393f88b33]: S. 406 renumbered as s. 406(1) (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(7)(a)

[^key-64a31f9b2bce76831b0bff96f265541c]: Sch. 5 para. 44(5)(c) and word omitted (with effect in accordance with s. 17(5)-(9) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 17(3)(a)(ii)

[^key-64bb2673f86979a1555f94b6cb32f836]: Words in s. 555 sidenote substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 440(4) (with Sch. 2)

[^key-64c9e9a8c5ef8ccc327dc95dbde3d41f]: Words in Sch. 1 substituted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(6)

[^key-64dd0cfb0f3f36a8581a4fce0fcbdb01]: Words in s. 45(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), s. 16(3)(a)(11)

[^key-650868c3413bb3bb0e506396a8880314]: Words in s. 318(5)(a) omitted (1.9.2008) by virtue of The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 2(b)

[^key-6558a5a867e5b9d196e9d4be1b77c3e8]: S. 227(5) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 11

[^key-65a643ff9697506647fc74717cb27989]: Words in s. 116(3) inserted (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(2)

[^key-65da9f910c41314f7a2a03969cd87212]: Words in s. 13(3) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 7(2)

[^key-65ed1bdf69966d9a6787d2720f923786]: S. 446IA inserted (retrospective to 7.5.2004) by Finance Act 2004 (c. 12), s. 86(6)(8)

[^key-663e0eca3b69b0daefcfa15b88054e04]: 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)(b), 47

[^key-664adb60e2ffe6b588570609f6cb3ebf]: Words in s. 68(2) 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(2) (with Sch. 2)

[^key-6651850468c4a48c1297e561bb14db23]: S. 134(1)(d) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(d)

[^key-667616959936ff2fa769ac7b93def6c3]: Sch. 4 para. 6(4) inserted (with effect in accordance with Sch. 2 para. 77 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 68

[^key-667976e57fd9a9e1cb4d3dc62ae6d03e]: Sch. 5 para. 56(5) 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. 355(3)

[^key-66884abff66c3bbe8cca18b3506d01ca]: Words in s. 681G(2) 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)(b)

[^key-66a4e03ca7c3774bf86ab51791f184da]: Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(2)

[^key-66b42a6388977abf6d64cbd290b5e3c5]: S. 346(2A) inserted (with effect in accordance with s. 67(4) of the amending Act) by Finance Act 2009 (c. 10), s. 67(2)

[^key-66cfc842236ff782d64e5171e0f7da96]: Words in s. 270A(6) substituted (with effect in accordance with s. 15(5) of the amending Act) by Finance Act 2005 (c. 7), s. 15(2)

[^key-66ee8c35b701d41f60691d0b4dc120dd]: Words in s. 19(2) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 50(2)

[^key-66f2b3258246338f0677f71a72fe2c87]: Sch. 6 para. 105 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)

[^key-6702e43830db366a6faa7a3acd27d226]: S. 84(2A) inserted (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 2(2)(b)

[^key-67177cfd4803f0a27ce78a8e9c00ba7c]: Word in Pt. 7 Ch. 7 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 98, 146 (with Sch. 8 paras. 147-157)

[^key-6717de552bdad2300605a62657f7dbb4]: Words in Sch. 2 para. 13 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. 34(b)

[^key-672842c7aae71182195d5c07ac6648d9]: S. 20(2)(c) 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. 11(3)

[^key-672c4c95a90eafc00f2d35624572f79a]: 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(7) (with Sch. 2)

[^key-677285fd5bc9e0b72efb4afceec0a2b2]: S. 446T(3)(ba) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 9, 38; S.I. 2013/1755, art. 2

[^key-6775f71e732a1c9cd26b1ddd58e2b1cd]: S. 428(7)(ba) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 5, 38; S.I. 2013/1755, art. 2

[^key-678c202b2d45d616f343a3c6ed5b1b0a]: Word in s. 421B heading substituted (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2005 (c. 7), s. 20(3)(b)

[^key-6791dd1cc570e886e6f96960f49923b4]: Pt. 3 Ch. 7 extended (with modifications) (with effect in accordance with s. 97(3) of the amending Act) by Finance Act 2006 (c. 25), s. 97(1)(2)

[^key-67c7c524fb1a156d765a6d6a2b8cfe5d]: S. 474 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. 14, 47

[^key-67ddfc6061e863abd4804fdee7a8cd0b]: S. 142(4) omitted (with effect in accordance with Sch. 28 para. 10(2) of the amending Act and with Finance Act 2010 (c. 13), s. 58(20)) by virtue of Finance Act 2009 (c. 10), Sch. 28 para. 8(b)

[^key-6808ca66773893518134c6c7998b331e]: 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)(j) (with Sch. 2)

[^key-6810b787e40a4b5a51224650d62617e5]: Word in s. 318C(3)(c)(d) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(3)(b)

[^key-68339526570b6d029efc24aadee5ff2a]: Words in s. 721(1) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 7(2); S.I. 2004/1945, art. 2

[^key-684703a83d14c60351fc0c1914a3edc7]: S. 681G(5) omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(d)

[^key-6879179471cbe6a2827f7974531543d2]: Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2014 c. 26, Sch. 6 para. 1(2) (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 92(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), 15, 17))

[^key-68803f27057cffde2951245995715ce6]: Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))

[^key-68dfefd26c652742afeafb36bde315ef]: S. 318C(9) inserted (6.4.2005) by The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 (S.I. 2005/770), regs. 1(1), 6

[^key-68e4dfce0ea8ed33351417c82a9e1392]: Sch. 5 para. 44(8)-(10) inserted (with effect in accordance with Sch. 8 para. 223 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 217(6), 222

[^key-6935d79c636f8b7d1f5bef4cfa231ebd]: Word in s. 30(4) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 4

[^key-694962f68c1bd1f669fb3fc087c7710f]: Words in s. 299A(3)(a) inserted (6.4.2020 with effect in relation to the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 14(2)(3)

[^key-69750637a68adebee43b65ab5f57609f]: Words in s. 413A(4) omitted (1.3.2013) by virtue of The Enactment of Extra-Statutory Concessions Order 2013 (S.I. 2013/234), arts. 1, 3(1)(b) (with art. 3(2))

[^key-69a0fb54e1df71597919dd94fa99b233]: Words in s. 519(3A)(c)(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-69a9aaeff2bbb5a34add4b17199f044e]: Words in s. 271(2)(a) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 12(a) (with Sch. 46 para. 26)

[^key-69c827c385f84f47adebc53f28115238]: Words in Sch. 2 para. 100 Table inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 32(b), 89 (with Sch. 8 paras. 90-96)

[^key-6a26bf6cdf30e56da0f9c52f08bf064a]: S. 520 repealed (16.4.2003 with effect in accordance with Sch. 22 para. 31(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 31(1), Sch. 43 Pt. 3(4)

[^key-6a419c913941bc2e2ea2a9abb3b43143]: Words in Sch. 5 para. 23(8) 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(4)(c)(ii) (with Sch. 2)

[^key-6a9855ce31f32da6bd7043b97eb47169]: Words in s. 502(4)(a) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 603 (with Sch. 2)

[^key-6aa4d87bba3db3efdf05279d1fba918d]: Sch. 1 Pt. 2 entries repealed (1.9.2003 with effect in accordance with Sch. 22 para. 42(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 42(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-6ab3f317154e697f70b5380649993dd9]: S. 155(1C)(b)-(g) substituted for s. 155(1C)(b)-(e) (with effect in accordance with s. 11(4) of the amending Act) by Finance Act 2016 (c. 24), s. 11(3)

[^key-6acdd74e3b1c7d9d04ee2b4c87abc1d6]: Words in s. 226A(7) inserted (with effect in accordance with s. 12(5)-(7) of the amending Act) by Finance Act 2017 (c. 10), s. 12(1)(d)

[^key-6ad1dbec97c69dcae8091f300b8b88b9]: Words in s. 54(1) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 56 (with Sch. 36)

[^key-6ad3e4392aede02f7638e92ef6ca50d8]: S. 684(2) Item 2ZA inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(4)

[^key-6ade9b7312f69ad4f934384260daa07a]: S. 237A inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2019 (c. 1), s. 8(1)

[^key-6af0cd76bedeb7c6838c8ce5e1418dae]: Words in s. 684(2) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 3(5)

[^key-6afd3a5713e7741272b99305e79e5f83]: Words in s. 114(4) inserted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 2(4)

[^key-6b13d1f4852bf09966ff884e4d1f6a45]: Word in Sch. 3 para. 40K(6) inserted (with effect in accordance with Sch. 3 para. 4(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 4(3)(c)

[^key-6b35ed52733729b60c75e1366208c6d0]: 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)(i) (with Sch. 2)

[^key-6b5b985f0b5ffbd4b4e6c14a1394d0d0]: Sch. 5 para. 10(2)(3) substituted for Sch. 5 para. 10(2) (with effect in accordance with s. 96(6) of the amending Act) by Finance Act 2004 (c. 12), s. 96(3)

[^key-6b936e553666e553c3962b6c9bec1987]: S. 688(2)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(9)(a)(11)

[^key-6b968deb92d97e998882fc2c6cafc37e]: S. 318A(5A)(5B) inserted (with effect in accordance with s. 36(3) of the amending Act) by Finance Act 2011 (c. 11), s. 36(2)

[^key-6ba46680735df067dfc007e1f991e2ce]: Words in s. 498(9)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 5, 89 (with Sch. 8 paras. 90-96)

[^key-6be86d37e1b92ec39fe3c543fc8f026a]: Pt. 9 Ch. 13 repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 10, Sch. 42 Pt. 3 (with Sch. 36 and with further transitional provisions in S.I. 2006/572, arts. 1(1), 38(3))

[^key-6bf33ed477b6b7e87ee2ad2796552d1d]: Words in s. 702(6) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 15(3)

[^key-6c0561c361b2aab19f87c4d908afdd44]: Word in s. 318C(5)(b) omitted (21.11.2009) by virtue of The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (S.I. 2009/2888), regs. 1(2), 2(4)

[^key-6c2447ec249e15cfe92b6358734081a4]: S. 95(1)(b) and word omitted (with effect in accordance with s. 12(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 12(4)(a)

[^key-6c2e41bf9da1627301b1e80387daebb0]: Words in s. 687(3)(a) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(6)(b)(i)

[^key-6c41170272b2fb3000489de0290f83e1]: S. 304A inserted (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2011 (c. 11), s. 38(1)

[^key-6c4faba2834b457dca7a3625d1d678a2]: Ss. 399A, 400 substituted for s. 400 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(11), 284(1) (with Sch. 36)

[^key-6c8527333182cf5470a59bfb3783dbaa]: Sch. 6 para. 142 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. 358

[^key-6c85d533766cfcee21833666ac49c21b]: 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(21) (with Sch. 2)

[^key-6c8eb364f9c7befdabab88ddbef06d69]: Words in s. 640A inserted (1.4.2015) by Finance Act 2015 (c. 11), s. 15(1)(2)

[^key-6c9170f98a102135b97eeb1a7cc7b7ec]: S. 418(A1) inserted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 7, 47

[^key-6ca205f81ca91e4723d1306f3adb2ac3]: Word in s. 270A(2) 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(2)

[^key-6cb2eedcba2f1b0465536c12fa73605e]: 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(f) (with Sch. 2)

[^key-6cc8595eb9593979719d461dec55c922]: Word in s. 114(2)(c) substituted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 2(2)

[^key-6cd18275678ebb9866152c2e2e8b6e15]: Word in Sch. 4 para. 26(2)(c) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 30(2)(b) (with Sch. 2 para. 30(4))

[^key-6cd4cc494d650e5904f83115d9ca2d96]: Words in s. 554E(3)(a)(i) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 49(2), 89 (with Sch. 8 paras. 90-96)

[^key-6ce4fa5272eaf9bb014af6aba1a20c54]: Words in Sch. 2 para. 49(3)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(2)(a) (with Sch. 2)

[^key-6ce645854c278c18e94d623a023b5799]: Sch. 2 para. 81K(A1) inserted (with effect in accordance with Sch. 3 para. 3(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 3(3)(a)

[^key-6ce6f6fd4ac5f3a61929ce5a0f85614d]: S. 120(4) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 21

[^key-6d45568ec8659a6cc6be9ecde61ca2b9]: Word in Sch. 4 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 164, 204 (with Sch. 8 paras. 205-215)

[^key-6d4e4855080ad4ab88554dd99604a9e0]: Words in s. 693(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 57

[^key-6d6107cc8a9e62d6ce1b315d1d11615e]: Words in s. 420(1)(g) 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(4)

[^key-6d63d6218ced89fafdba92108f757be4]: Words in s. 109(1)(a) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 18(2)

[^key-6d6980f653e53542401027fe7025010e]: Sch. 4 para. 25(2) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 175(4), 204 (with Sch. 8 paras. 205-215)

[^key-6d6e6ae46d5da31a8b2fafb80674c4e6]: S. 493(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 600(2), Sch. 3 (with Sch. 2)

[^key-6d797c459fb64d310da802b4c834dcf4]: S. 446U(4)(aa) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 9 para. 37(4)

[^key-6da6a43d3aab908b645438a4caa154bb]: Words in s. 137(3) substituted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(10)(b)

[^key-6defbc2501cb7bd0f66f762f92540424]: Words in Sch. 3 para. 49 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(12) (with Sch. 2)

[^key-6e02c1d0f606a77725a814cca4d1d8a9]: Word in s. 476(6) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 196, 204 (with Sch. 8 paras. 205-215)

[^key-6e63a90e057898465e2546c0c91a1018]: Ss. 646B-646F inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1)

[^key-6ee2aba40ea33c08899b3af591af3929]: Words in s. 394(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 595 (with Sch. 2)

[^key-6f09283e272b8cac28b973cfb82478da]: Words in s. 665(1)(a) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 163(a)

[^key-6f201c80a87d524eb9ff3c6da3926993]: Words in s. 343(2) Table substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Pharmacists and Pharmacy Technicians Order 2007 (S.I. 2007/289), art. 1(2)(3), Sch. 1 para. 9 (which substitution is, as respects para. (n), continued (11.2.2010) by The Pharmacy Order 2010 (S.I. 2010/231), art. 1(2)(c), Sch. 6 para. 2)

[^key-6f4ca53a9cafb622a2ad1b73d81ec2e3]: Word in Sch. 3 para. 37(6F)(a)(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-6f5e96413e8c5c6ad4e96d85d66f7688]: Words in s. 691(1)(c) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(9)(a)

[^key-6f7aeecf5f8db06f16d0327e05683a45]: Words in Sch. 1 Pt. 2 inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(11)

[^key-6f80494e60775f476fa45b98d7dd6da0]: S. 556A inserted (with effect in accordance with s. 67(4) of the amending Act) by Finance Act 2009 (c. 10), s. 67(3)

[^key-6f858020db4fd4d2b3ccadfe26df40dd]: Word in s. 554Z8(5)(b) omitted (with effect in accordance with s. 18(9) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 18(3)

[^key-6faf545035d5121346edc5a2d8386405]: S. 716A(2) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(3)

[^key-6fb9af49898753b7a1044b1619e82329]: Word in s. 446V omitted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 2 para. 23(a)

[^key-6fd80eab5ba1a66dc5ee769e0f0d4739]: Sch. 2 para. 71A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 6

[^key-6fdbad3ab5f9bdd6215e73789c91ed46]: Words in s. 516(4) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 605 (with Sch. 2)

[^key-6feb835ce5ea55b5607f95a77efa425c]: Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(d) (with Sch. 2)

[^key-6ff8be5bb3c8d933e45db5de0f09f047]: Words in s. 660 Table A inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(3); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)

[^key-700e237a13bcecbb4847ef05bb139427]: Sch. 2 para. 60(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 50(4)

[^key-70516b14b39ea492aba4b2fd23ed3ec4]: Words in Sch. 5 para. 27(3)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 620(2) (with Sch. 2)

[^key-70672fb8768a45e98023196f715060c6]: Sch. 7 para. 67 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(25), Sch. 43 Pt. 3(4)

[^key-708f8a493f599d715d20a139f1f6bcbf]: Sch. 1 Pt. 1 modified (with effect in accordance with reg. 8 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2021 (S.I. 2021/1341), regs. 1(1), 7

[^key-70908d868d4aa50d7bc0a17601e9d1d6]: S. 519(1)(c) and 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(6)

[^key-7093a1309557e258463a9f240e00e718]: S. 684(3) substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 17(3)

[^key-709c796f2a963d0913da48cd41a8c457]: Words in s. 670 cross-heading 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, 12

[^key-70a49c88c7f5dbbaeb0f5d7add7f1f56]: Words in s. 236(2)(b)(ii) 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)(c)

[^key-70b48d809f1654a65b2ce43c3425e665]: S. 395A inserted (with effect in accordance with art. 2(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 2

[^key-70d061b2659f5ecbc4235db4ffe2629a]: Sum in s. 230(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Approved Mileage Allowance Payments (Rates) Regulations 2011 (S.I. 2011/896), regs. 1(2), 2

[^key-70db7b83b788b27aed7e21af4186d9a4]: S. 170(1A)(ba) inserted (10.6.2021) by Finance Act 2021 (c. 26), s. 23(4)(c)

[^key-70f521f67365cd72f14abc74beaeb7e3]: Words in s. 554Z11(4) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 42(2)

[^key-711d8af9ad327650c7e4646d0f9ff7f6]: Words in Sch. 5 para. 23(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. 399(4)(a)(ii) (with Sch. 2)

[^key-7131cecb4a7e16ad57c0276806cc2fb2]: S. 431(3)(e) and word inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 16(b)

[^key-7157d281840838215d9d20604dbd9b4a]: S. 318C(2)(g) 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-71631af2d382b5de0c835bfac323e01a]: S. 318C(3)(e) and preceding word added (6.4.2005) by The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 (S.I. 2005/770), regs. 1(1), 4

[^key-717633f115f71e2678e76b2d311d3cc3]: 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(1)(aa); S.I. 2005/1126, art. 2(2)(h)

[^key-719261b4da0ea8138edf222da4bee490]: Words in s. 303 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 4(5)

[^key-7197da150c9b40c766678dcc39c17d03]: Word in s. 401(2) substituted (with effect in accordance with art. 6 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2014 (S.I. 2014/211), arts. 1, 5(3)(a)