Income Tax (Earnings and Pensions) Act 2003

[^key-71995d669f36d5f9732d97b9cdeb7c8a]: S. 716A renumbered as s. 716A(1) (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(2)

[^key-71d7e0444540e217f013f93acee17c95]: S. 554Z2A inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 3(2)

[^key-71e83f98d1a26cf6371033c007d12f93]: Sch. 2 para. 62(1A) inserted (with effect in accordance with Sch. 2 para. 86 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 83(3)

[^key-72039b18a152921ec5062616007601f7]: Words in s. 170(2) 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(3)

[^key-7203e7a3dbc23e30a99e27456d7d4243]: Words in s. 144(2) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(7)(b)

[^key-723ba5fb6122a61b5f1c79367135b3de]: Sch. 6 para. 5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)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-723cff4d2db2fc83d48b336631d06729]: S. 480(5)(d) 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. 25(b)

[^key-725012f6835a282a3b1a74d2b6b47582]: Words in s. 684(2) substituted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2006 (c. 25), s. 94(3)(a); S.I. 2007/1081, art. 2

[^key-72536e6af37851248a967b8d5f020b1c]: 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)(b), 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-727402aa88b38d009ec0f04450e78bb7]: Words in s. 661(1) 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, 6(b)

[^key-72865eb59b63597905c337966d48f417]: Words in Sch. 5 para. 47(3)(b) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(k); S.I. 2005/1126, art. 2(2)(h)

[^key-72a2d9e510c789d21db05c383128845a]: Word in Sch. 2 para. 25(1) inserted (with effect in accordance with Sch. 2 para. 58 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 47(a)

[^key-72a77c75e9a221d39e533077e22ea4f1]: Words in s. 515(2)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 12, 89 (with Sch. 8 paras. 90-96)

[^key-72e207b34d5991c53eeed065e45e979f]: Word in s. 227(4)(c) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 45, 89 (with Sch. 8 paras. 90-96)

[^key-72e4cc0d49b5cc131325d5749ecab347]: 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(14) (with Sch. 2)

[^key-72ed874bc6f5f299621f60bfa082546a]: Words in s. 554E(3)(b)(ii) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 136(3), 146 (with Sch. 8 paras. 147-157)

[^key-730b72512463ec8a5e6ae9a3e05875cd]: Sch. 4 para. 22(2) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 3 para. 7(3)

[^key-730dacdceeb2a421fab9cbf64df7bc07]: S. 131(1A) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 25(3)

[^key-730f87d13a2a7cd8b6f05553dfa4c5df]: Words in s. 149(4) substituted (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by Finance Act 2010 (c. 13), s. 58(11)

[^key-733a90f57b9275a43305ee2c1aeb34b5]: Words in Sch. 4 Pt. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 167, 204 (with Sch. 8 paras. 205-215)

[^key-734b626c06b06b8afceccd06f64faff0]: Words in s. 488(1)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 3(3)(b), 89 (with Sch. 8 paras. 90-96)

[^key-736218624c9626a0aad3f18f3dfd528d]: Sch. 5 para. 19(8) inserted (with effect in accordance with s. 61(2)-(6) of the amending Act) by Finance Act 2007 (c. 11), s. 61(1)(b)

[^key-73828e7223c10a2aadf74cb86a0ee1cb]: Word in s. 514(2)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 115(a); S.I. 2005/1126, art. 2(2)(h)

[^key-7386c954d8fa84cbbd205c82df4e937d]: Words in Sch. 3 para. 47(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. 397(5) (with Sch. 2)

[^key-73a583001b2b8dafcab609bdee94968d]: Sch. 3 para. 34(2)(c)(d) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 23(2)(b) (with Sch. 2 para. 23(4))

[^key-73ad00dac3f74670165cb7acd36955de]: Words in section 343(2) Table substituted (1.8.2012) by Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 15 para. 56(d); S.I. 2012/1319, art. 2(4)

[^key-73c03c5ffbac7ee9179286f93ba611ad]: Words in s. 484(7) repealed (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 7(1), Sch. 42 Pt. 2(10); S.I. 2004/1945, art. 2

[^key-73e0e6352d2ca41cd213831d84d6d6e5]: Words in s. 136(3) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(c)

[^key-73e9956877d9cb81f0f334c61198504c]: Words in s. 370(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 27(2)

[^key-740db9f8e60c11d6c311558f46f8a0b8]: Word in Sch. 3 para. 38(2)(c) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 25(2)(b) (with Sch. 2 para. 25(4))

[^key-743fcbcc6c5ab4a99c137dd216f2001b]: S. 716(2)(fa)(fb) inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2016 (c. 24), s. 13(3)

[^key-7476a1b3528f17e8465fb75c10bdfcf8]: Word in s. 142(2) Table substituted (with effect in accordance with s. 2(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 2(4)(a)

[^key-747d55d71f4b8ee9feb51679964db75b]: S. 323B(4) modified by S.I. 2007/3537, Sch. para. 22(2)(b) (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-74da80b2f7ea0e3932fdd24e546bc6fe]: Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1

[^key-74e8c4af965d7774c9750e942ee1240c]: Words in s. 675(2) omitted (coming into force in accordance with reg. 1(1) of the amending Rule) by virtue of The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 12(3)(a)

[^key-74ea5d0d19e54792ecd1cf8a6a2ae033]: Pt. 7 Ch. 3 substituted (1.9.2003 with effect in accordance with Sch. 22 para. 4(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 4(1); S.I. 2003/1997, art. 2

[^key-7543c33d2a8e486d316261fc176eec48]: Words in s. 10(2) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 4(2)

[^key-754c927589acf234e9d368d9f73e8f31]: Sch. 2 para. 8(2) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 41

[^key-758ed11af8a9f8442e0250e2fdf01faa]: Words in s. 554N(1)(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(2), 47

[^key-75a572b701b5d821bb9a1acf77c77101]: S. 641(1)(h) inserted (with effect in accordance with s. 19(9) of the amending Act) by Finance Act 2005 (c. 7), s. 19(6)

[^key-75a9b04ce3dc4844fa0385e6a278d3fb]: Words in s. 402D(3) substituted (with effect in accordance with s. 22(8) of the amending Act) by Finance Act 2021 (c. 26), s. 22(7)(a)

[^key-75bcb0b98a65b5bb7d13dcff2b101cc3]: S. 421J(11) 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-75d2d1cd0c874cfd0bcf53d22ea0c918]: Words in s. 710(1) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(6)(a)

[^key-75dced0bd6a6cecc2c9c54c31d74bf44]: Words in s. 305(6) repealed (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 13, Sch. 42 Pt. 2(19)

[^key-7607c745caf372217ec869216bea3662]: S. 554Z4(5A)(5B) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 68(3)

[^key-761a40d118e2b24cc069dbc5d651ddf8]: S. 681A(4) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 39(1) (with Sch. 46 para. 39(2))

[^key-761f412ddba6cbfe516518e2005f5ade]: Words in Sch. 7 para. 54 inserted (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(13)(26)(b)

[^key-762eec23a9e44bb6202a260973dd765a]: Words in Pt. 6 Ch. 2 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(2), 284(1) (with Sch. 36)

[^key-76404703b6541b7cb718a8f6c579fe0b]: 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)(a)

[^key-7644266fb504248b9b9d38beeb4ef493]: S. 683 modified (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 para. 43(3) (with s. 283(5), Sch. 36)

[^key-767450dab83d6158a7811da6560564a9]: S. 318C(4)(c) and preceding word omitted (6.4.2011) by virtue of The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(3)(b)

[^key-768624e289a90bf959de0eb248e2418a]: S. 102(2) omitted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 2 para. 13(5)

[^key-76a418f2b6729c789214ab46777492aa]: Ss. 226B-226D omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(2)

[^key-76ac73b4745bcd535469c62151d6f987]: Words in s. 289A(7) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(7)

[^key-76b32d073442e2dafda6de1b8b10fc38]: Sch. 7 para. 59 repealed (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(17)(26)(b), Sch. 43 Pt. 3(4)

[^key-76bb8537a219373076660f915aabd387]: Word in s. 566(3) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(2), 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-7705cec932daee9a4e74b832aaeeecfa]: Words in s. 371 heading inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 146(3)

[^key-77356d302240392a311f0b9ee1741b77]: Sch. 6 para. 40 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-77413396ca7291954f4ed8845a01d332]: Words in s. 147(1) substituted (with effect in accordance with Sch. 28 para. 10(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 28 para. 4

[^key-7741535ba286644c0e718a271ec15e18]: S. 125 applied (with modifications) by 1994 c. 22, s. 1GF(3)(4) (as inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c))

[^key-7760611dcd7e3b8f6658e66fa35f0831]: S. 560(2)(ca)(cb) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(7)(a)

[^key-77772abc3487523aec48fb70112d6264]: S. 519(4) repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 30(1)(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-77903443d0d395ad6f4f91408a1b8c5f]: S. 443(1)(ba) inserted (retrospective to 7.5.2004) by Finance Act 2004 (c. 12), ss. 86(2)(b)(3)(8), 86(1)

[^key-779fea240592896bbe4689b658c76035]: Word in s. 290A(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(a)

[^key-77ba3c5799b158da58c725362bbbebb4]: S. 349(2)(ca)(cb) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(3)(a)

[^key-77bc7a534ebb74c7fe463d0c6017463a]: Word in s. 554N(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 9 para. 38

[^key-77ce95648d8ffb1f94c7aa03cfd3ffa5]: S. 326A and cross-heading inserted (with effect in accordance with s. 39(2) of the amending Act) by Finance Act 2011 (c. 11), s. 39(1)

[^key-77f7d4035a6017345463c33d8777bd82]: S. 132A(3) substituted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(4)(a)

[^key-784275947e07b404fbb11d6d16bcbc0e]: Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(c) (with Sch. 2)

[^key-7870e6d9cfbc0bd682efa025b715bbff]: Words in s. 318A(1)(b) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 55

[^key-7884acf4c7651c00b10c41ebb32e74e3]: Words in Sch. 1 Pt. 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. 395(3) (with Sch. 2)

[^key-789378597c83657eb3ef0c555aa78be2]: Words in s. 685(2)(b) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 9(3)(b)

[^key-789631bbecb4f11a9c4f235c80884615]: Word in s. 532(1)(b) substituted (with effect in accordance with Sch. 2 para. 94(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 94(1)

[^key-78ff3f53d1126aec6a957dca73b51d92]: S. 449(1A) substituted (with effect in accordance with Sch. 2 para. 19(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 19

[^key-793710d4c8c4d2634e531bafb3f5d1e7]: Words in Sch. 3 para. 37(6) substituted for Sch. 3 para. 37(6)(a)(b) (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), Sch. 3 para. 3 (with art. 11(1))

[^key-7941a622234fae900352955999a4e785]: Words in s. 519(3A)(b)(i) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 101(3)(b), 146 (with Sch. 8 paras. 147-157)

[^key-79434b306078be85379e31fb88625ee7]: 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)(ii)

[^key-79452510de1eb11719531c9c4cf62319]: Words in s. 318A(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(6)

[^key-79592583c95857c619c918b4343c6303]: S. 64(5)(6) repealed (with effect in accordance with Sch. 22 para. 21(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 21(1), Sch. 43 Pt. 3(4)

[^key-797ea36bc40885d6a31c3606aa79fd2e]: Word in Sch. 5 para. 53(1)(a)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 219(2)(b), 222

[^key-79cf02455993502361839679a94360b5]: Word in Sch. 4 para. 25A(7F)(b)(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-79de7c49902ca8871e3065becd4e379d]: Words in s. 554A(2) inserted (with effect in accordance with Sch. 6 para. 13 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 2

[^key-79e8dcd9683b061bdcf501030c839c05]: Word in Sch. 5 para. 47(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(b)(ii); S.I. 2005/1126, art. 2(2)(h)

[^key-79f00994b108db6c68c7738304c56cea]: S. 721 applied (6.4.2006) by The Registered Pension Schemes (Co-ownership of Living Accommodation) Regulations 2006 (S.I. 2006/133), regs. 1, 5(6) (with reg. 2)

[^key-7a1fe74302c66de6db17e2be334fbb84]: 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(30) (with Sch. 2)

[^key-7a290077707c8eee8473e8c250f2cf48]: Word in Sch. 7 para. 64 substituted (16.4.2003 for specified purposes, otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(22)(b)(26)(d); S.I. 2003/1997, art. 2

[^key-7a5823923133c31bfc9ad2caac588b47]: Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(3)

[^key-7a6677082bd189db1d662e8b2811f925]: S. 554A(1)(e)(i)(ii) modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(3)

[^key-7a67d30aea02b217be9321bc7cb98368]: Word in s. 266(3)(e) omitted (with effect in accordance with s. 55(5) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 55(2)

[^key-7a7a932ae61c973c0dc965b05de83c40]: S. 307 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Pension Protection Fund (Tax) (2005-06) Regulations 2005 (S.I. 2005/1907), regs. 1(1), 14

[^key-7a922e30df6e55fd720eda32debbe9de]: S. 446V(f) and word inserted (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 23(b)

[^key-7aa5bc48beb54b45494fb8c804151eb9]: Words in s. 554A heading inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 5(3)

[^key-7ac2448efe6fefe89694544cb24c2b73]: Words in Sch. 3 para. 17(1) 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. 60(b)

[^key-7ad02b770691ba2d4b89c9de7118a716]: Words in s. 222(1)(c) substituted (with effect in accordance with s. 19(2) of the amending Act) by Finance Act 2014 (c. 26), s. 19(1)

[^key-7ae004a2f0d75fccc4daaf4bbc75b69d]: Words in Sch. 2 para. 80(3)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 617(4) (with Sch. 2)

[^key-7b30dbbbfa043bc0e6e5a43fed0a0413]: S. 61O(4A)-(4C) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(3)(c)

[^key-7b49b072a5585f0db7f879daeb289a67]: Words in s. 677(1) inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(2)

[^key-7b68c6bed5c9843e875a245174316a22]: S. 524(4) repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 33(1)(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-7b99fd1f7f2089ef30df58cc5b025c4b]: 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)(j) (with Sch. 2)

[^key-7bbd5bd99304783fd856cfe24a8068da]: Words in Sch. 2 para. 71A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 27, 89 (with Sch. 8 paras. 90-96)

[^key-7bd3f7aa7edcb5c2672461116b19a3b2]: Words in s. 119 heading inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 20(3)

[^key-7bef08bb128d9ba33b8a9b0233e9f78e]: Words in s. 524(2E)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 162(3)(a), 204 (with Sch. 8 paras. 205-215)

[^key-7c247f659b0fda4a41634824d994b73f]: Word in s. 613(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)(b)(i)

[^key-7c3e52e40e7075e355d4186171230687]: S. 431B inserted (with effect in accordance with Sch. 2 para. 7(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 7(1)

[^key-7c62be359ae326ac679bf62bc9d37294]: Word in s. 644(2) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 13 (with Sch. 36)

[^key-7c6a9f2c19adae9411ba8394a5aa0252]: Words in s. 409(3) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(4)(b)

[^key-7ca06ffb32e7a99c8cbf71636319b070]: 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(e) (with Sch. 2)

[^key-7caabddef633b6471dd589eb1f896d1f]: S. 677(1) modified (1.4.2024) by The Income Tax (Exemption of Social Security Benefits) Regulations 2024 (S.I. 2024/287), regs. 1(1), 3(2)

[^key-7cafcf3db84af2d35003aeedac23c5c6]: S. 15(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 9(3)

[^key-7cf1969b26a6120e1544d39644f54b03]: S. 154(2)(3) inserted (with effect in accordance with s. 7(9) of the amending Act) by Finance Act 2016 (c. 24), s. 7(7)(b)

[^key-7cfd548498ca529531512a0b9020a577]: 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(9) (with Sch. 2)

[^key-7d17f4252fbd27a3f63bd9f6d72ad8c6]: S. 270AA inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(4), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-7d3936c217f3fe370fd581cfc06f48b8]: S. 48(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 2(b)

[^key-7d4ebcda05266d24c9d52e3e0e2df3d6]: Words in s. 677(1) Table B Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(5), Sch. 42 Pt. 2(12)

[^key-7d5c26606f0083b184186f9f5cd2c2f6]: Word in s. 7(5)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 2

[^key-7d60df8a053b0b301d974dbfbe14caf5]: Words in s. 188(2) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 12(2)

[^key-7d6593e482ff6ea2df9e16da78f163c1]: Word in Sch. 4 para. 13(2) 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-7d821e70c496abdd637e43aad5831faf]: Sch. 4 para. 36(3) inserted (with effect in accordance with Sch. 2 para. 77 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 75

[^key-7dbd8e8320c8c86ac05893a2eb4ee603]: Ss. 24A, 24B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 3 para. 3

[^key-7def8da4f7d778510a0a62d34ff13197]: S. 476(5A) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 438 (with Sch. 2)

[^key-7dfa8975638b3454c476dcd7d6c50177]: Words in s. 655(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 612 (with Sch. 2)

[^key-7e468fb5a1056174279437aa540267e9]: Words in s. 717(4) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 7

[^key-7e7abaac231a8aa8a3fc273848a659eb]: Words in s. 684(2) inserted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2006 (c. 25), s. 94(3)(b); S.I. 2007/1081, art. 2

[^key-7ea920f5b83a66099f59133ef1d6539c]: Pt. 7A Ch. 2 excluded (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 29(1)

[^key-7eee768b05902a774d1989f109b292ce]: S. 148(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. 7

[^key-7f03ac522171bd123457e2299de3bad1]: S. 554Z10(2) 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(3)

[^key-7f078f97eb0e75e989ee9c97b7497e45]: Words in s. 357(2) substituted (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. 552(2) (with Sch. 2 Pts. 1, 2)

[^key-7f0f4576c8da4b9aebc41f07b70fc70d]: Words in s. 184(3) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 11

[^key-7f30dce45a02b10c12b86bfc7d7dd905]: Words in s. 58(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(a); S.I. 2005/1126, art. 2(2)(h)

[^key-7f319d1bb4e422247cc82e34ecc73778]: Word in s. 173A(4) omitted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 8(3)(c)(i) (with art. 1(3))

[^key-7f3cba19bc37f8c9e4c3a0b17700d7a6]: S. 61N(8)(za) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 12(4) (with Sch. 1 paras. 30-34)

[^key-7f7ed318c5077cd5d2995a1e09aea830]: S. 158A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 38

[^key-7f80d8027ce76429666ae1c16f521e64]: Pt. 2 Ch. 5 title substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 10

[^key-7fea8c0118ca7f41e2be99e966788cf7]: S. 516(1)(a) and word omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 99(3)(a), 146 (with Sch. 8 paras. 147-157)

[^key-7feff37cc07a1febd5d55cbd029a4561]: Words in s. 660(1) Table A substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(3); S.I. 2014/1640, art. 7(jj) (with art. 16)

[^key-7ff3e327d05090af1a6c2e9fce93315e]: Words in s. 179(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(e); S.I. 2005/1126, art. 2(2)(h)

[^key-80100bc0259aeb6b9c654e9ebc3c4282]: S. 554Z4(3)-(5) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 68(2)

[^key-80151cb2e070a95e690c34b492e756cc]: Words in s. 717(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 10(3)

[^key-80487eb88fcc6b65be9b379757a313bc]: Word in s. 575(1A) 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)(ii)

[^key-805036df5fb733fac1323200ddb03ff7]: Words in s. 318C(7)(c) omitted (18.7.2009) by virtue of The Income Tax (Qualifying Child Care) Regulations 2009 (S.I. 2009/1544), regs. 1(2), 3(4)(b)

[^key-805955e5aadaea7912ac0d624ccafc6b]: Words in s. 482(1) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 3(5)(b); S.I. 2004/1945, art. 2

[^key-80d5b03a2bf8f7c32255446bbc25c3df]: S. 413(2A) inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 38(3) (with Sch. 46 para. 73)

[^key-80e0a00bd339d1acbdb8a3ec3e41ecf1]: S. 554Z2(2)(a) modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 37(2)

[^key-80e2a7df6b494de251c9d5539bc706a2]: Words in s. 114(2)(d) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(d)

[^key-8102935668be0588ba2b3ad500a13d69]: Sch. 3 para. 37(3A)(3B) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 24(2) (with Sch. 2 para. 24(3))

[^key-81101366de173598fb08337574dd4c98]: S. 40(5)(b) substituted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 12

[^key-812dcc0acf5fa2269a0c257415af8a40]: S. 170(1)(f) and word inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 41(c)

[^key-81588badaa22ad7a3b9eca759270ad37]: Words in Sch. 2 para. 13 substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 3

[^key-816217dd30f51bebf5fd00d543e1b790]: Word in s. 180(1)(a)(b) substituted (with effect in accordance with s. 22(2) of the amending Act) by Finance Act 2014 (c. 26), s. 22(1)

[^key-816387b68fcba8c443a22ec9349b95be]: Ss. 554Z11B-554Z11G and cross-heading inserted (with effect in accordance with Sch. 6 para. 15(2)(3) of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 11

[^key-81666b18bbe495c2f74370d1c248fdbb]: S. 41C(9) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 3 para. 4(3)

[^key-81714f32d3c4b2531d68c22cd0de441c]: Words in s. 704 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(k); S.I. 2005/1126, art. 2(2)(h)

[^key-81735c1137040ee0e1d5dfd29058a12d]: Words in s. 318C(6) substituted (1.6.2019) by The Income Tax (Qualifying Child Care) Regulations 2019 (S.I. 2019/902), regs. 1, 2(3)

[^key-81a98c785e8ed7f430dcd1840d4ca61c]: S. 684(2) Item 8A inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 225(2)(b)

[^key-81b1b0e5a613086086165a0a7a3532f3]: Words in s. 154A(7) substituted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(5)(c)

[^key-81f43a48452ed75efa3c7225b9a645b5]: Words in s. 363(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. 56

[^key-81f4a73624a06e5995810166c6395148]: Word in Sch. 5 para. 47(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(b)(iii); S.I. 2005/1126, art. 2(2)(h)

[^key-8204bd418013a335d79da009862aad88]: S. 524(2E)(f)(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-82068b9d27edccee6bbbadfa784000f2]: Pt. 3 Ch. 8 repealed (with effect in accordance with Sch. 22 para. 22(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 22(1), Sch. 43 Pt. 3(4)

[^key-823a22d097551f4460e323a60723e311]: 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(3) (with Sch. 4 paras. 16, 17)

[^key-824889b8d80f473244c77dd726b898ef]: Words in Sch. 1 Pt. 2 inserted (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(3); S.I. 2003/1997, art. 2

[^key-825b964b1b90a587ee84b150d2b7e05f]: Sch. 5 para. 39(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), 34 (with art. 4)

[^key-8261ac72cb443c6ba95cfa10681898ae]: Word in s. 318C(7)(a) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(5)(a)

[^key-8263b3b8abf686c50114a1733c3aa464]: Words in Sch. 2 para. 62(1) substituted (with effect in accordance with Sch. 2 para. 86 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 83(2)

[^key-8267c1fd15f1aba6d1186a8dc324a07f]: Words in s. 269(2) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 48(2)(b)

[^key-82700264fa1d44a7fa4a7db58a342211]: Words in s. 114(2)(a) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(a)

[^key-82a37dd9760c774ed1752f63464cb8db]: Ss. 226A-226D and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 3, 38; S.I. 2013/1755, art. 2

[^key-82b52597dc0c56eab1613b36c2ce1db4]: Words in s. 669(3) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(c)

[^key-82d45ab354cfef3c56eb1e27a6701984]: Words in s. 290B heading inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(c)

[^key-82ddc660928622c1614bc91fcd3158da]: Words in Sch. 5 para. 26(3) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 63(3); S.I. 2014/1640, art. 5(2)(aa)

[^key-82dde8bb2bcbb3bc161d04277866ef16]: Words in s. 574(1)(b) omitted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(3)(a)(i)

[^key-82e72f8db230208cda2a538c16527843]: S. 140(3)(a)(b) substituted for words (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by Finance Act 2010 (c. 13), s. 58(8)

[^key-830bdde0fec1f89ac27124aae9eeed5f]: Words in s. 344(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 112; S.I. 2005/1126, art. 2(2)(h)

[^key-830f0afa96ca5b26be2daf3de87f20f0]: Sch. 6 para. 69 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-8316765ad7598a85f5bc96a49487aadc]: Sch. 2 para. 64 omitted (with effect in accordance with Sch. 2 para. 89 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 88

[^key-83237a9803dad3716c48249381f59fe8]: 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(25) (with Sch. 2)

[^key-832ed7ac5ac33173ed4796a6f7e9d631]: Words in Sch. 4 para. 37 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 123(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-834d4bbbc8474def762f742ecfe5600b]: Words in s. 524(2C) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 14 (with Sch. 2 para. 17)

[^key-8360b2cad468094c61754f0bc13c9bc2]: Words in s. 565 substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 39, 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-83c355685bba2d9f90065ce886329f45]: S. 87A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 4

[^key-83c581957fea4daa35a3eb12f2128823]: Words in s. 554Z10(2) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 41(3)

[^key-83e8fa38ce6d7210c80d777bff8d9d12]: Sch. 6 para. 61 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-83e94127615787271a6d9227b363235e]: Words in s. 399(2) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(10), 284(1) (with Sch. 36)

[^key-84093348b8a5116e63e58822b5d06ea7]: Words in s. 290A heading inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(c)

[^key-840c9a4c15d187e07c741281d8878eae]: Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9

[^key-843391febfb3a72c1ec1d4d85d293dca]: S. 518 repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 29(1)(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-8433da75cb861926addef8e0ee1616b3]: S. 206(6) inserted (with effect in accordance with s. 17(4) of the amending Act) by Finance Act 2005 (c. 7), s. 17(3)

[^key-8492a177eff068f0006148a97ea294c6]: Words in s. 620 substituted (12.8.2016) by House of Commons Members Fund Act 2016 (c. 18), ss. 8(1), 10

[^key-8497d19f3ec873f3e62fc92c1e9e3069]: Words in Sch. 5 para. 56(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 355(2)

[^key-84abba688d9392efa66834821d198f8f]: S. 446C(4A)(4B) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 20

[^key-84bbe767caf32ef661ec19f70288fa1e]: S. 120A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 22

[^key-84fa8dfc27d4aebe380860efead401df]: Words in s. 215 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 590 (with Sch. 2)

[^key-85021f3d57fa4ac3fa2a154420fc0f8c]: Words in s. 178(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 431(b) (with Sch. 2)

[^key-850cbf3f26375c2bc39e740585f48eb7]: Sch. 6 para. 55 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-8511a899b3d1a37a3fb722879ea25caf]: S. 447(4) substituted (with effect in accordance with Sch. 2 para. 18(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 18(3)

[^key-85176fe448c7253f961b27d932e51bbc]: S. 611A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 21

[^key-85272cdba3b370fe16e8386f72470c47]: Word in s. 420(5)(c) 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(6)(a)