Income Tax (Earnings and Pensions) Act 2003

[^key-852b8e722e6b4c665704ae26020fd15f]: Word in s. 524(2E)(d) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 162(3)(b), 204 (with Sch. 8 paras. 205-215)

[^key-8534262bd8816ba19443f1f4e14ccfcf]: S. 13(4A) inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 5(2)

[^key-854ebf06430050f2ef1c5d28c5789013]: Word in s. 524(2E)(c) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 162(3)(b), 204 (with Sch. 8 paras. 205-215)

[^key-856f7638b24802379b0227ed838947da]: Words in Sch. 4 para. 37 inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 182(b), 204 (with Sch. 8 paras. 205-215)

[^key-85b68be0da1a27d6b938f1121e5ea1e2]: Words in s. 701(2)(c)(ia) substituted (18.6.2004 with effect in accordance with s. 88(11)-(13) of the amending Act) by Finance Act 2004 (c. 12), s. 88(9)(a)

[^key-85b85ddf4af42519ddadf55ffd2907e0]: S. 287(2)(c) 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. 13(2)(b)

[^key-85b8cd743d7d782eb477fc4b7ea58c0e]: 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)(i) (with Sch. 2)

[^key-85ba12ea21f7bcabf60cf39baac0b9ee]: Words in Sch. 4 para. 15(1) omitted (with effect in accordance with s. 16(7) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 16(3)(b) (with s. 16(9)(10))

[^key-85cc454da680676ad2e56c052bf95215]: S. 287(6) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 13(3)

[^key-85d5e7142301d784db3d0dcb0649f4a3]: Words in s. 271(1) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 12(2)

[^key-85d6dee10f1b6d979945f05c5951f015]: S. 169A(3)(4) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 10(3)

[^key-85d91bc5cea26a00350fc9dfa00a74b3]: S. 404(6) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(5)(b)

[^key-863411b46c33eb88738f2a505d45fafe]: S. 685(2)(b) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(3)

[^key-86449d2ea1e33ae928f258b059831c1d]: Sch. 7 para. 61A and cross-heading inserted (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(19)

[^key-864c94e47b7dc4c94e238481656d0529]: Words in Sch. 5 para. 12A(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 63(2); S.I. 2014/1640, art. 5(2)(aa)

[^key-86b1940ecf2c9096131592a94630642e]: Words in s. 343(2) Table inserted (6.4.2014) by The Income Tax (Professional Fees) Order 2014 (S.I. 2014/859), arts. 1, 2(b)

[^key-86e40898dd54200902c59057be9c00c4]: Words in s. 481 heading substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 3(4)(a); S.I. 2004/1945, art. 2

[^key-8716af99e405a18bacae26e5fa74e595]: Word in s. 318D(1) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 6(a)

[^key-8722636786526b32cc94357594424be8]: Word in s. 421D(6) substituted (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2005 (c. 7), s. 20(3)(c)

[^key-872739952b65afaafc61126dfa51d3f4]: Sch. 3 para. 48(3) inserted (with effect in accordance with Sch. 2 para. 67 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 65

[^key-872a10095977b3f30bdd152f1e97d06b]: Words in s. 660(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(a); S.I. 2014/1640, art. 7(jj) (with art. 16)

[^key-87382306a0ae23a403a2870544ef68a7]: S. 644A inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 610 (with Sch. 2)

[^key-873ab622eb1c74c41a1d69d18518f8ec]: Words in s. 178(d) 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. 550 (with Sch. 2 Pts. 1, 2)

[^key-875249a9338d2767bbb52105667ec3e8]: Words in Sch. 1 Pt. 2 Table inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 340(4)

[^key-8794da21c9545233d3ac69554e94b0bd]: S. 446UA inserted (with effect in accordance with Sch. 2 para. 15(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 15

[^key-879f1e3ac063f59eb87a818591d22070]: Sch. 6 para. 4 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-87da422853c02c2b89725efce6f34cf9]: Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4

[^key-87eac0e6ce0bbbd5ae540624167102ff]: Words in Sch. 2 para. 94(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. 396(7) (with Sch. 2)

[^key-880f56775341fa3d8c6dfca173f9c44b]: Sch. 4 para. 26(2)(c) substituted (1.10.2007) by The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), Sch. 4 para. 100 (with art. 12)

[^key-8838d8972a9c4a0aef035423d8f6f5c4]: Word in s. 318C(2)(c) inserted (18.7.2009) by The Income Tax (Qualifying Child Care) Regulations 2009 (S.I. 2009/1544), regs. 1(2), 3(2)(b)

[^key-886759cbb5a6d782a13c161cfad11ae0]: Words in Sch. 1 Pt. 2 Table inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 8

[^key-886e3b66f72aef4cb9d0c229a203c522]: Words in Sch. 7 para. 65(1) substituted (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(23)(a)(26)(c); S.I. 2003/1997, art. 2

[^key-886f31032d2c2b8283f0347d2bbead8a]: S. 421L(3)(ba) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 21(3)(a)

[^key-8876c373ee95ee2326285fd886f2afc1]: S. 97(1A) inserted (with effect in accordance with s. 7(9) of the amending Act) by Finance Act 2016 (c. 24), s. 7(2)

[^key-8878b92913e35c0dafc289c3512153ca]: S. 10(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. 6(3)

[^key-88a5bc2e670a687ebd784696fb93bd61]: Sch. 3 para. 45(2)(a)(i) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 118(3)(a), 146 (with Sch. 8 paras. 147-157)

[^key-88a87d4af85588255ac82a6de11ffc33]: Words in s. 677(1) Table B Pt. 2 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. 12(3)(4)

[^key-88a8cb0a2c766db11fa942f8fb1ba833]: Ss. 61T-61TA substituted for s. 61T (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 16 (with Sch. 1 paras. 30-34)

[^key-88aee6829e02bff96ddeb235b611d8a7]: Words in Sch. 5 para. 18(1) substituted (with effect in accordance with Sch. 27 para. 17(6)(7) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 17(2)

[^key-88ed6ccca7936c90f00ed55c8a8d21a3]: Word in s. 17(4) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 3

[^key-8965c3397e19074854e35592917c7f4c]: Words in s. 554N(2)(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(3), 47

[^key-897470a1c4e67cf3b0eb471d87174905]: Words in s. 102(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 13(2)

[^key-898b700be6190513e43f79b931d2b883]: S. 418(1A) inserted (6.4.2016) by Finance Act 2016 (c. 24), s. 17(2)(4)

[^key-899ee63c08f21f7de1b9f3d4122e17db]: 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(4) (with Sch. 2)

[^key-89a7de5c781dd0093b19808942d7bce5]: S. 326B and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 37, 38; S.I. 2013/1755, art. 2

[^key-89b0d4e50ec9cfa461e7e0a5ec558a6b]: Word in s. 140(2) Table substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(8)(12)

[^key-89dec35007301e1c5368fb2113089512]: Ss. 290C-290G inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), s. 13(2)

[^key-89fc092a962d75e8c449c414545e3c1d]: S. 7(5)(ca) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(2)

[^key-8a045affa3e2b2c3fe9275488ebb5ec3]: Words in s. 404(3)(b) substituted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(5)(a)

[^key-8a544e6f52d1cc2d6f50e6a6a7e385bf]: Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(b)(7)

[^key-8a555f522abe1af9a5fcaa2534c0bf77]: S. 163(3)(c)(i) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(12)(d)(i)

[^key-8a73cc6529e5aae3b0cfaa04d6943931]: Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 105

[^key-8a7578682acabf0994744614a3894664]: Words in Sch. 4 para. 6(1)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 170, 204 (with Sch. 8 paras. 205-215)

[^key-8a85392a7090075ff08349e1de4b6e4c]: Words in s. 697(4)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 137(c), 146 (with Sch. 8 paras. 147-157)

[^key-8acfebc7046711e2c95d0c8f516e99c5]: S. 50(1)(za) inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 4(2), 24 (with Sch. 1 paras. 30-34)

[^key-8add99408518ce70942606c84305f14d]: Word in s. 7(5)(a) substituted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 10

[^key-8b19750baff681d583849150ce890050]: Words in s. 343 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2)(3)(e); S.I. 2005/1126, art. 2(2)(h)

[^key-8b1a0ca7b6092673ce0908a219a17101]: S. 143(A1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 28(2)

[^key-8b913c5302a718853b0bf551835063d2]: Sch. 4 para. 27(5) excluded (24.9.2010 with effect in accordance with s. 39(3)-(9) of the amending Act) by Finance Act 2010 (c. 13), s. 39(8)

[^key-8b9d08b401e0d8f062e7cee74b828b86]: Words in Sch. 3 para. 24(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(6)(c) (with Sch. 2)

[^key-8bb5f1982f2dd7fd76fa679e90398633]: Sch. 5 para. 44(2)(b) and word omitted (with effect in accordance with Sch. 8 para. 223 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 217(2), 222

[^key-8bdc15036ad4a95b080465c5705941eb]: Sch. 6 para. 54 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-8c0474094896ad1c82e574f5673db028]: Words in s. 579D inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(6)(a)

[^key-8c100775b47ce0eb8b47ddba23b60921]: S. 205(5)(6) inserted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(4)

[^key-8c3f8e7e1f87c45f6ab86521027198a5]: Word in s. 290B(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(a)

[^key-8c4f0b40d33d74f6faca63a6761f79d1]: Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)

[^key-8c5ef6cc1e4df31016b64d9b581bf08d]: Sch. 6 para. 125(3) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-8c8766afa28fdc96d9f154efa8678724]: Words in s. 554Z11A(2) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 43(2)(a)

[^key-8c98521e3ae8b28490087e8b40a8e990]: Words in s. 105(1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 16(2)

[^key-8c9fd24260890602f14bb97a411d02a9]: S. 579CA modified (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 82

[^key-8cb9607c232acbb9fb926aa9bef13c71]: Word in Sch. 5 para. 44(5) omitted (with effect in accordance with Sch. 8 para. 223 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 217(4)(a), 222

[^key-8cd5f041773e795ac9c25e5caa4f7723]: S. 270A inserted (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 3

[^key-8cda21426deafc031f0b46fd82d2c0b0]: Sch. 3 para. 37(4ZA) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 24(2)(b) (with ss. 2(2), 5(2))

[^key-8ce3c0105148c5570163eaa53b29bde0]: Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(7)

[^key-8ce968b1692aadb28ac8cdc1fc680cd5]: Words in s. 248A(8)(a) substituted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(3)(b)

[^key-8cf8bc1bc2962dbddd5b8e33fc4a7027]: S. 6(3A) inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 3(3)

[^key-8d0012533fa2c19db378002bc269aafc]: Words in s. 710(6) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(6)(c)

[^key-8d25a9b1778d11436998470a70e89512]: S. 170(2A) omitted (with effect for the tax year 2012-13 and subsequent tax years in accordance with s. 59(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 59(3)(a)

[^key-8d27fd33a60a970b648e84e3a0b920a7]: Sch. 4 para. 20 omitted (with effect in accordance with s. 16(7) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 16(4) (with s. 16(9)(10))

[^key-8d32dcbfe1bd265a167a5d66d2ba5ae3]: Words in s. 710(7) inserted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2006 (c. 25), s. 94(4)(a); S.I. 2007/1081, art. 2

[^key-8d3b73bf12a178c45b6d1a632dff538f]: Words in s. 554Z9(1A) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 40(3)

[^key-8d40efab958a1ee40b4ae5811a7f0911]: Word in Sch. 7 para. 65(2) substituted (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(23)(b)(26)(c); S.I. 2003/1997, art. 2

[^key-8d57648e675f9448cc1776b9dbab5ac5]: Words in s. 421K(3)(g) inserted (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2005 (c. 7), s. 20(4)

[^key-8d7002801fddc899dc715ccdfe657d22]: Sch. 6 para. 48 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-8d94f663f7f1f30cbad165663ea05ec2]: S. 132A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 27

[^key-8d9d25c169aa0d230be4e4fd3f59dac6]: S. 318C(3)(b) substituted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(2)(b)

[^key-8dce5622ee2e79cb8345e5d6afacd4e3]: Word in s. 647 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(h); S.I. 2005/1126, art. 2(2)(h)

[^key-8dcfb348f2d913ccb8a21e250e3312c8]: Words in s. 685(1)(a) substituted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(4)

[^key-8dfb17f9fdbefebe26c90658473aee29]: 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(3) (with Sch. 2)

[^key-8e20ae457347aad7034a80cf3567bf11]: Words in s. 180(5)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 432(a) (with Sch. 2)

[^key-8e3bc67bae98840030275af861c84646]: Words in s. 613(5) 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(5)

[^key-8e4abfd05ea9c43ff0e0fc248631e9ff]: Sch. 6 para. 10 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-8e4eb124a96573b5d785980c6f94f0cf]: Words in s. 515(2)(d) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 12, 89 (with Sch. 8 paras. 90-96)

[^key-8e7ceb278cae2bd0c93d79f269506943]: Words in s. 178(d) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 587(b) (with Sch. 2)

[^key-8ea93f259961cb73c7a1990870d37b53]: S. 122 renumbered as s. 122(1) (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(4)

[^key-8eb6c60671d20f2bd0f59466f0b00f4e]: Word in s. 222(1)(a) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 10

[^key-8ecaf8150656ba7621bf023793feddcc]: Words in s. 215 heading substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 299 (with Sch. 9 paras. 1-9, 22)

[^key-8ece0461fabaf74a90d52bcad19ff475]: S. 65 omitted (with effect in accordance with s. 12(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 12(2) (with s. 12(6)(7))

[^key-8f0fa3586ffef3008eeae5bfefb87c91]: Word in s. 324(6) 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), 4

[^key-8f4920ec596ebed73e9b1f1e008dbcec]: 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)(h) (with Sch. 2)

[^key-8f5a89bca632683a11a524cebe5ef724]: S. 222 modified (6.4.2007) by The Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) Order 2007 (S.I. 2007/1081), art. 2; as provided for by 2006 c. 25, s. 94(5)

[^key-8f6063a923ccf8d89388687195ef91b3]: Words in Sch. 7 para. 55 inserted (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(14)(a)(26)(b)

[^key-8f60e68b32cafdb71bdeb39c0bd86f1b]: Words in s. 61S(4) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(4)

[^key-8f7baa14bdb13e64b279f6e1c5f5fa2b]: 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)(h) (with Sch. 2)

[^key-8f99c9bd5fe20cbc195bece48a84da82]: Words in s. 374(1)(b)(i) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 148(2)

[^key-8f9d722e394f5f926e82d982b29911c9]: S. 506(2A)-(2C) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 8(3), 89 (with Sch. 8 paras. 90-96)

[^key-8fa8e2a11581edb65ca71070dec4117b]: Word in s. 475(2) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 195, 204 (with Sch. 8 paras. 205-215)

[^key-8fc70087b019bc61502973036b26a21a]: Ss. 121A, 121B inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 23

[^key-8fc9cbf44d288c4e2e267e205d4becca]: Words in s. 526(4) substituted (with effect in accordance with Sch. 22 para. 35(2) of the amending Act, otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 35(1); S.I. 2003/1997, art. 2

[^key-8fdd9afc5dc9a7e1de4d950acf05a061]: Words in s. 307(2) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 248(3), 284(1) (with Sch. 36)

[^key-8fe2ecd297425c2283e86e9649ac80f6]: Word in Sch. 5 para. 47(1)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(h); S.I. 2005/1126, art. 2(2)(h)

[^key-8fe38c3d0c8bcaea7061137c0601cb3b]: Sch. 7 para. 19 and cross-heading omitted (with effect in accordance with s. 12(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 12(4)(b)

[^key-8fe6fef6095dfda3d7553ed416bc5ee1]: Pt. 6 Ch. 1 repealed (6.4.2006) by Finance Act 2004 (c. 12), ss. 247, 284(1), Sch. 42 Pt. 3 (with Sch. 36)

[^key-8ff495ba7d9028a76b7442d412de7143]: Words in s. 318C(4)(b)(i) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(b)(iii)

[^key-8ff6fd4de4c21a1a7f0387cae507cc14]: Words in s. 120A(3)(b) substituted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(2)(a)

[^key-900662b766c84cea89047bd9dc276fd1]: S. 521(1)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 160(3)(a), 204 (with Sch. 8 paras. 205-215)

[^key-900e31723e68dd753678a9e7cd98d6b5]: Sch. 4 para. 1(A1) substituted for Sch. 4 para. 1(1)(2) (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 166(2), 204 (with Sch. 8 paras. 205-215)

[^key-9079973e3a1a75287304acfa41738f96]: 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(3)

[^key-90dfde87992dfbad75c65e91ce3835a8]: S. 114(3A) inserted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 2(3)

[^key-90e2f8fd7f57b8b38ed02d5de64ba86f]: Words in Sch. 5 para. 48(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 353(2)

[^key-911694f7a116b4ae42e643374e945ec1]: Pt. 7 Ch. 4A inserted (with effect in accordance with s. 20(5)-(7) of the amending Act) by Finance Act 2005 (c. 7), s. 20(1)

[^key-91252a3bea48312f155f0ce183ccc5df]: Words in s. 178(c) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 587(a)(i) (with Sch. 2)

[^key-9173fb81f81c2b44cf0a6526dc3c8b75]: S. 684(4A) applied by S.I. 2001/1004, Sch. 4 Pt. 3B para. 29X (as inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 18)

[^key-918901213a1781d9fccb32debd7d4fca]: Words in s. 660 Table A inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(2)

[^key-91a641bc13e0817f9dcc7822bebbcb3d]: Words in s. 136 heading substituted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(a)

[^key-91cb0e9f21af42fb77d1bc32bd322652]: Words in s. 54(2) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 17(2)

[^key-924418964b815da03ef64307000fee2e]: S. 365(1)(aa) inserted (with effect in accordance with s. 8(5) of the amending Act) by Finance Act 2017 (c. 10), s. 8(4)(a)(ii)

[^key-924eb0dbf22499b73e3c2b7a7ab1edaf]: S. 579D substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 22(4)

[^key-926f5accc00b8c33d17acdb0b551f2dd]: Sch. 6 para. 161 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-9283e6fc387406db6701d04a1319dd03]: Words in s. 631(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 608(2) (with Sch. 2)

[^key-92c460bdc5ddd255961146a39fad2de4]: Words in s. 558(1) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(6)(a)

[^key-92e62c4ca2dafcb9e28b6ff8c609b086]: Sch. 4 para. 25A(6ZA) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 25(2)(b) (with ss. 2(2), 5(2))

[^key-92eceec996ff34abde84af621d06ad11]: Words in s. 343(2) omitted (1.4.2012) by virtue of Education Act 2011 (c. 21), s. 82(3), Sch. 2 para. 26; S.I. 2012/924, art. 2

[^key-9377fd2652f56e3679a5942a785399d1]: Words in s. 97(1A)(b) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 7

[^key-93852051390eae511d85a0826b0991f5]: S. 700(7) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 37

[^key-938f03c79ae589b1cb3ab93edcf0e23d]: Words in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 61(3)

[^key-9390dd4394fce9737f25999d03b827da]: S. 554Z8(5)(d) and word inserted (with effect in accordance with s. 18(9) of the amending Act) by Finance Act 2016 (c. 24), s. 18(3)

[^key-939ff26838fcd8b0f268fb8541cc2dc7]: Words in s. 61U(3) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(d)

[^key-93a10e1408805ff7a9cd814178c5ab49]: Words in s. 658(4) 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(2); S.I. 2008/787, art. 2(1)(4)(f), Sch.

[^key-940c5ae13656952ce28624e90d9fae0e]: Sch. 3 para. 17(1A) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 109, 146 (with Sch. 8 paras. 147-157)

[^key-944d9b80ed5cd9220a33ef8825acdca6]: Word in s. 140(3)(a) substituted (for tax year 2019-20 and subsequent tax years) by Finance Act 2016 (c. 24), s. 8(7)(9)

[^key-9458cd5940646eb56dbdcfd378589197]: S. 63(2)-(4) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 5(3)

[^key-947644141d6d42665172c78be428cf09]: Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 7 (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 68, 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(3), 17))

[^key-9480859291d5b18d5b5195d80bafa2d3]: S. 41C(6)(b) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 11(3) (with Sch. 46 para. 26)

[^key-9480e755937f98f2a3cd4e86e3090b9a]: Words in s. 521(4) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 160(6)(a), 204 (with Sch. 8 paras. 205-215)

[^key-94fc71938d00bef624c26a7c17e6da34]: S. 449(4) 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-94ffcaa90fad7e9771f525c5e1ea6cf7]: S. 23(2)(a)(aa) substituted for s. 23(2)(a) (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 15(3)

[^key-9505db7bb74eeffedcc7bcaad4315dd0]: Word in s. 326A(1) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Monitoring Schemes Relating to Vulnerable Persons) Order 2013 (S.I. 2013/1133), arts. 1(2), 2(a)

[^key-95221bf414f4076565675db44c070a24]: Words in s. 230(5)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 433 (with Sch. 2)

[^key-952fe2436b633d8964965ee56b9849fa]: Words in s. 431B renumbered as s. 431B(a) (6.4.2015) by The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015 (S.I. 2015/360), regs. 1(2), 2(a)

[^key-954c543ec06609b4ae30b6456613446a]: Words in s. 609(1) substituted (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 32(4)

[^key-9552e3365384b9f64dc809202357d3e9]: 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(h) (with Sch. 2)

[^key-95546d1eba9f43b5b33cb32dbfcb78be]: Sch. 2 para. 81K(6)(za) 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)(b)

[^key-956b67f6fcbb0a83e099012b9ee8d134]: S. 320A and cross-heading inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 62(5) of the amending Act) by Finance Act 2006 (c. 25), s. 62(2)

[^key-956c3f6b42055f4052522a81ab156cec]: S. 610(4) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(4) (with Sch. 36)

[^key-95731881bb7ade42033b92f77c3a5a46]: S. 134(1)(ba) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(b)

[^key-95797a9efcf4ea298fc7c76f2d63eb54]: Words in s. 318C(7)(d) omitted (6.4.2011) by virtue of The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(5)

[^key-95858dcdb42868135b25ea3f062cee2d]: Word in s. 312(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 111; S.I. 2005/1126, art. 2(2)(h)

[^key-9586ce1aa8c6de3e6adf660008bc57ff]: Words in Sch. 2 para. 100 Table 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. 343(2)

[^key-958d046dca5a3b6c4058832aef8fd860]: S. 15 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. 8

[^key-95b827df6aac134fb6e74ffc094f9100]: S. 554O(7) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 34

[^key-95d42ca2e2eed8b1f47905147e8d3eb4]: Words in s. 613(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 607(2) (with Sch. 2)

[^key-96342493cb000feec6e138680546aa9d]: Words in s. 694(1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 58

[^key-9645deb40cd3e6fa15d9df753d460b17]: Words in Sch. 2 para. 68(4)(b)(c) omitted (with effect in accordance with Sch. 2 para. 90(4)(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 90(2)(b)

[^key-9653ff2f42a372b0013e1315ac72dc2b]: Words in s. 22 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(7) (with Sch. 7 para. 82)

[^key-96c2df8ea5950ecfb5000f9fb8429ca5]: S. 684(3A)(3B) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 4

[^key-96da4ac24537b6c65117b91fa0b006d0]: Words in s. 560(2)(d) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(7)(b)

[^key-97136d91f31ef98b5d17164c5fe93f0f]: Words in s. 68(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 383(4)(b) (with Sch. 2)

[^key-9732019581aabfe597b5cbb4ab84e792]: Words in s. 710(5)(c) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(6)(b)

[^key-974e20ba24e9c79a1f5e7d02bd7a10d7]: Words in s. 318C(7)(d) substituted (21.11.2009) by The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (S.I. 2009/2888), regs. 1(2), 2(5)

[^key-975d8ddc1b30fd3b3ddbbf6e8a3c6612]: S. 103A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 15

[^key-9761c677c4e9219dfa6aba02a47d3031]: Words in s. 68(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 383(4)(a)(i) (with Sch. 2)

[^key-9786a07e49a43727bb6a65791694439e]: Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 15

[^key-979b2e49abe5c98fb35e0e9d738f2d32]: Words in Sch. 3 para. 28(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 3 para. 6(2)(b)

[^key-97c3556504d280e8364ca33e57314c25]: Words in s. 318C(7)(c) inserted (6.4.2007) by The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(5)(b)

[^key-97feff7ee5d1ad4e55ba9d64f300b17e]: Words in s. 15 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 9(4)

[^key-98000e7f0edbc234f3514025418d9030]: S. 575(2)-(5) substituted for s. 575(2) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 606(3) (with Sch. 2)

[^key-980c128594ab6678b1449391a1c79724]: Word in Sch. 3 para. 30(2)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 9(a) (with Sch. 2 paras. 16, 17)

[^key-98316a122390465e903e4b729bd1203e]: S. 95(3A) inserted (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 2(4)

[^key-983ac313d19ebd36d21ab162c6a13261]: Words in Sch. 5 para. 48(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. 353(5)(b)

[^key-98a3ba033bf09bbdc0f6082d058e532d]: Words in s. 152(2)(c) substituted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(9)(d)(ii)

[^key-98a6bbe3bd02d405ac14f413bc2c9a85]: Words in Sch. 5 para. 27(2)(b) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 43(b)

[^key-98c299e25f5daa2a080fade61ccab593]: Pt. 9 Ch. 6 repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 7, Sch. 42 Pt. 3 (with Sch. 36)

[^key-98d76da2180aba3398fac97921001df1]: Word in Sch. 4 para. 11(3)(4) 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-98df104898e70e3bcca1c51a3a68d31e]: S. 320 repealed (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 61(2) of the amending Act) by Finance Act 2006 (c. 25), s. 61(1), Sch. 26 Pt. 3(7) (with s. 61(3))

[^key-99182f120d0bb60e8a7d7fcb6a442596]: S. 421F(1A) inserted (18.6.2004 with application in accordance with s. 89(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 89(3)

[^key-99437b3b4ad3a2341c0cf0a714ac40d9]: Words in Sch. 4 para. 21(2) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 28(b)

[^key-995ab1eaad9a729da9e6d369359a3e3f]: S. 119(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 20(2)

[^key-998750e17d045e7e2701165039211934]: Sum in s. 155(1B)(a) substituted (with application in accordance with art. 1(2) of the amending S.I.) by The Van Benefit and Car and Van Fuel Benefit Order 2021 (S.I. 2021/248), arts. 1(2), 3

[^key-998a9be3b3bc0961799b7125d327d95c]: Sch. 7 para. 20 omitted (with effect in accordance with s. 12(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 12(4)(b)

[^key-99daff564388b5227b21b6b89fa904cc]: Words in Sch. 2 para. 100 Table inserted (with effect in accordance with Sch. 2 para. 58 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 57

[^key-99ea8dfee9704e4354b05d0ce542057e]: 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)(f) (with Sch. 2)

[^key-9a5bd2b46b33cdf69dd8bf1a5acc4eb1]: Word in s. 516 heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 99(2), 146 (with Sch. 8 paras. 147-157)

[^key-9a663816cfabe9b7f0bd67e62f510229]: S. 554Z(16) applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 44(2)

[^key-9a9d7968fd9d9e7aaf8326d9066e7e64]: Words in s. 717(4) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(6), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)

[^key-9ad75bbf7ace78dbaf73ebb283561613]: Word in s. 6(3)(a) 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. 3(2)

[^key-9afe94f1e7e2e27c3149289ace663641]: Ss. 339A(6A)-(6C) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 12

[^key-9b03f694ad23a6ab38229f6c1f59aa5e]: S. 124 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-9b2cf0e5c9f47d69896905eef138eb1b]: Word in s. 431B(a) inserted (6.4.2015) by The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015 (S.I. 2015/360), regs. 1(2), 2(b)