Income Tax (Earnings and Pensions) Act 2003

[^key-9b35414bd877ddca77169dd64e12a9a6]: 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)(l) (with Sch. 2)

[^key-9b3e96e439f74dcae90462487f293f40]: Words in s. 357(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 385(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-9b60bdf191a8751731a581d8f77539a1]: S. 89 repealed (with effect in accordance with Sch. 39 para. 50(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 50(1)

[^key-9b685d72a794b37e4fcd887ab30fa20e]: Words in s. 721(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 39

[^key-9b84f66ffc04145acda4e145909bef38]: Word in s. 424(1)(a) inserted (with effect in accordance with Sch. 2 para. 4(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 4(2)(a)

[^key-9ba42e121c94b5ce40115b687983260a]: S. 136A inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(2)

[^key-9bccb130879477385af4b3db54041a51]: Words in s. 554M(10)(b)(i) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 19(3), 47

[^key-9bd2dda5616a7a701d6956813e5c9da2]: Word in s. 524(2E)(e) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 162(3)(c), 204 (with Sch. 8 paras. 205-215)

[^key-9be3f0764fb59179a616ad9e83fe30f3]: Words in Sch. 7 Pt. 6 heading substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(3)

[^key-9bf5d93441646a5be2ee11d92cccd97a]: S. 175A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 44(1)

[^key-9c0cca71136d087232e1bc2bce183506]: Sch. 7 para. 60 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(18), Sch. 43 Pt. 3(4)

[^key-9c2743219135685f8ac3b29c379d4761]: S. 523 repealed (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 32(1)(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-9c31f741f6acde3a564333080974b54f]: Word in s. 660(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(b); S.I. 2014/1640, art. 7(jj) (with art. 16)

[^key-9cb6ac87ed5cd358c9e1830109318a9a]: S. 554Z2(1A) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 18(2)

[^key-9cb7184b10d4a4b361d9ddef29209de1]: S. 689(4A) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 12(3)

[^key-9cba77fba858dd0d75209f6a1d893c6f]: Words in s. 347(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 435 (with Sch. 2)

[^key-9cd2b3d536047de79f3dce0effb9bc74]: S. 688(1)-(1B) substituted for s. 688(1) (6.4.2014) by Finance Act 2014 (c. 26), s. 16(8)(11)

[^key-9d00a16168df971bf644141bad9aed40]: Sch. 6 para. 79 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-9d5e9746fa701f61223e3d911ec51b8a]: Sch. 3 para. 39(7) inserted (with effect in accordance with Sch. 2 para. 67 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 63

[^key-9d64242e139b842fed68badb58c64591]: Words in s. 710(4) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(6)(a)

[^key-9d68adb9400d1eac058d275847efae61]: Sch. 7 para. 30 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-9d8e5bed558b7ce4039ca12d3e3999da]: S. 27(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 20(2)

[^key-9daa3b693920a65cc4c37cb0890e8206]: Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 61

[^key-9dc05e6de9dbee4522ddfce81c0dda4c]: S. 169(2)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 9(2)

[^key-9dcd81dbd7afe3d761faec1846b8569e]: S. 554Z10(1)(c) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 14(1)(c) (with Sch. 46 para. 26)

[^key-9ddaeacbdb26646194e0f7f0578d038f]: Words in s. 493(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. 391 (with Sch. 2)

[^key-9e474aa8c23139576f57bffd43790769]: Word in s. 23(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 15(2)

[^key-9e649e43e0aa7022f3637d64d707790f]: Words in Sch. 3 para. 27(1) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 8(a) (with Sch. 2 paras. 16, 17)

[^key-9ec21dc172408e66cfeed10e20c760f1]: Words in s. 376(1)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 36

[^key-9ec4f8f5173f8a000c1ebfb912ecb25d]: Words in s. 343(2) Table inserted (2.12.2019) by Children and Social Work Act 2017 (c. 16), s. 70(2), Sch. 5 para. 29; S.I. 2019/1436, reg. 2(s)

[^key-9f08a9118a1491ae260dea060efee625]: Words in s. 303(6) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 4(4)(b)

[^key-9f0cc5b1d4b8bbde889be4df942425e2]: Words in s. 326A(1) renumbered as s. 326A(1)(a) (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(b)

[^key-9f2afc3ef0a5c7c086fe434d321ccc56]: Words in s. 660(1) Table A 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, 5

[^key-9f3d3a92baa4d6721a3a7886df4eb92f]: Sch. 2 para. 65 renumbered as Sch. 2 para. 65(1) (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 26(2), 89 (with Sch. 8 paras. 90-96)

[^key-9f45631bf1c6a02d4a444b7d6dfa5430]: Words in s. 61N(5) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(2)(b)

[^key-9f4ccb9a1b0037eac70e4530ecce8852]: S. 58(6) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 61(2)

[^key-9fa75690619deaf4313c52204a762d73]: Sch. 2 para. 93(2)(a)(i) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 31(3)(a), 89 (with Sch. 8 paras. 90-96)

[^key-9fa764826ff97620acc4e2cbdc51ad2c]: Words in s. 658(4) 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(2)

[^key-9fb96dc3253efd439a541b8fc64915be]: Word in s. 318A(6A)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013 (S.I. 2013/513), arts. 1(2), 2(3)

[^key-9fbb4de71965e8c53c16c6f3da1571a3]: Words in s. 660(2) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(c); S.I. 2014/1640, art. 5(2)(z)

[^key-9fd66e2727d055604f2f4f22c87ff1de]: Pt. 2 Ch. 5B substituted (with effect in accordance with Sch. 3 para. 7(3), Sch. 9 para. 48 of the amending Act) for Pt. 2 Ch. 5A by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47

[^key-9fdc38b87fbc04555db746827fb5c74f]: S. 646A inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 611 (with Sch. 2)

[^key-9ff1f7d00dea752b8ebe030b41a9f9a8]: S. 414(1)(b) substituted (with effect in accordance with s. 10(5) of the amending Act) by Finance Act 2018 (c. 3), s. 10(3)(b)

[^key-a01c7b71d3e9a7f5499648615c83275e]: Word in s. 266(2)(b) repealed (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 60(4)(5) of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(6)

[^key-a03c2cc8406f265ad9f07a6e953bfd32]: Words in s. 516(3)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 99(5), 146 (with Sch. 8 paras. 147-157)

[^key-a057fbd09aba5ed15b7fecfeed1d940f]: Sch. 2 para. 92(2) applied by 2005 c. 5, s. 407(3C) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 63(3), 89 (with Sch. 8 paras. 90-96))

[^key-a05ca64f8a58d0d91f6b3c147bc232bf]: Sch. 6 para. 49 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-a06e3c0e8f800055098cf92557d24b2a]: S. 428(10) inserted (with effect in accordance with Sch. 2 para. 5(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 5

[^key-a071c0f56de4162a89de32d06c427457]: Pt. 7 Ch. 5 substituted (16.4.2003 for specified purposes and otherwise 1.9.2003 with effect in accordance with Sch. 22 para. 10(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 10(1); S.I. 2003/1997, art. 2

[^key-a0d396fee66bb0baf292d2966147c4e4]: Words in Sch. 5 para. 27(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. 43(a)

[^key-a0d635d2ca19e4e170e79bf155211791]: s. 154 renumbered as s. 154(1) (with effect in accordance with s. 7(9) of the amending Act) by Finance Act 2016 (c. 24), s. 7(7)(a)

[^key-a0e5f39eec4df8a7965dec4dbcc928a1]: S. 61(4) substituted for s. 61(4)(5) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(2)

[^key-a1029f62c52b61bfefe23da79085619d]: S. 421J(3) 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-a10ed2e75db354051182952e775da226]: Words in s. 671(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, 13

[^key-a13fb8c4037f24c0f4064e98095f5cbb]: Words in s. 644A(2)(b) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 161

[^key-a158350554664606d4e624354cfdcebe]: Word in Sch. 3 para. 37(6E)(a) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 24(2)(d) (with ss. 2(2), 5(2))

[^key-a1a499fca3029e44eff7d96ea0384626]: Words in Sch. 5 para. 46(5) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2024 (c. 3), s. 13(3)(b)

[^key-a1bcdb4529fae39719ff005103847f6b]: Sch. 7 para. 48 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(9), Sch. 43 Pt. 3(4)

[^key-a1d0f810cfca9a5f2546f9c0c1711bda]: Words in s. 660(1) Table A inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(4); S.I. 2014/1640, art. 5(2)(z)

[^key-a1e35ba3166ba7f60e4b3ad69652f006]: 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)(a) (with Sch. 2)

[^key-a20097fed05c85b05799864c468e82da]: Pt. 9 Ch. 7 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-a2025b04b0716bbca3f41807340c8eda]: Words in s. 318C(8) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 144(a)

[^key-a23f4dcb5f70d7a12e2294c32a60ea9a]: Words in Sch. 3 para. 49 Table inserted (with effect in accordance with Sch. 2 para. 67 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 66

[^key-a272d681b1b889a7a452b206ff2ba418]: Words in s. 408(1) inserted (with effect in relation to any time on or after 6.4.2006 in accordance with art. 1(2) of the amending S.I.) by The Taxation of Pension Schemes (Consequential Amendments) (No. 2) Order 2006 (S.I. 2006/1963), arts. 1(1), 2(2)

[^key-a28ec2f21afcf4b2c0d76cc3714d3240]: Words in s. 421D(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 9 para. 35(3)

[^key-a32108269420352b2482419d910ac29e]: Words in s. 702(5B) 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. 555 (with Sch. 2 Pts. 1, 2)

[^key-a329247b455a546e16e167dd65276de9]: Words in s. 329(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. 64(3)

[^key-a32a926845dcc041d4dd2fd95b394dd3]: Sch. 6 para. 100 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-a375c304f764b6496d04c2773d6e4490]: Words in s. 635(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 609(2) (with Sch. 2)

[^key-a38962efa62481913f1996bf775eed09]: Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 21(3)

[^key-a38abcbba59597cf10cc111c26a60adc]: Words in Pt. 3 Ch. 12 heading substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 4(a), 38; S.I. 2013/1755, art. 2

[^key-a3a2622dc8859eeabb447cc91b48b929]: Words in s. 163(3)(b) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(12)(c)

[^key-a3d596d9c85817015fe65c32be84b520]: S. 554Z(10)(d) and word inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 46(5)

[^key-a3dc4b3dd051224d65785ed89e2442ab]: S. 428(6A) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 15

[^key-a3e40e85c183f0734300a6943e9d49a3]: Word in s. 421D(5) substituted (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2005 (c. 7), s. 20(3)(c)

[^key-a3e4311d55d7515ef4cbf38cc176c24f]: Words in s. 554Z9(1) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 40(2)

[^key-a3e988d6ddc7468ad1e4adc0ea49fba3]: S. 414(1)(za) inserted (with effect in accordance with s. 10(5) of the amending Act) by Finance Act 2018 (c. 3), s. 10(3)(a)

[^key-a3f2ccb66c406c412df7aa73e91e0b41]: Word in Sch. 3 para. 27(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 8(b) (with Sch. 2 paras. 16, 17)

[^key-a3fb04233d02ac3ca9e4948c48c22b53]: Words in Sch. 5 para. 8 inserted (with effect in accordance with s. 96(6) of the amending Act) by Finance Act 2004 (c. 12), s. 96(2)

[^key-a44581bddffce504e7f10cf7d3a487b8]: Word in Sch. 3 para. 38(2) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 115(2), 146 (with Sch. 8 paras. 147-157)

[^key-a453b4e42bbc93f73151a195ac67cac8]: Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)

[^key-a46cc3dc43ed274de5ed746560208721]: Pt. 9 Ch. 5A modified (6.4.2006) by Finance Act 2004 (c. 12), Sch. 36 paras. 44, 45 (with s. 283(5), Sch. 36)

[^key-a476af62c30be062a7e52b79e8203ef2]: Words in s. 271(2)(b) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 12(b) (with Sch. 46 para. 26)

[^key-a491a3033cef1960bb4c88720220026a]: Sch. 4 para. 6(5) inserted (with effect in accordance with s. 16(6) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 16(2)(b) (with s. 16(9)(10))

[^key-a499c78ffed65fbc39f0dad0273d57c8]: Words in s. 13(5) 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(4)

[^key-a4db92796a185264ec9941117a3afb8b]: S. 574A(2A) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 61(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-a4e5737275fc920b58f8b687cd0d4605]: Sch. 2 para. 43(2A) inserted (with effect in accordance with Sch. 2 para. 58 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 50

[^key-a4ea44c5a2a76293d573b86fe6c3793a]: S. 424(2) inserted (with effect in accordance with Sch. 2 para. 4(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 4(3)

[^key-a5099312caebba66605fe66232d34775]: Words in Sch. 3 para. 34(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 23(3) (with Sch. 2 para. 23(4))

[^key-a52bda11aec37e177fc8e913aea7722f]: S. 446S(4) inserted (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 21

[^key-a53ebad1be54971758418ee8ea58ac70]: S. 136(2B) inserted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(2)(b)(5)

[^key-a551b6b3b8e8820ea00ad06c0614afef]: S. 318C(3)(g) substituted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(2)(c)

[^key-a5778167fd2df7a7534cbe11f7dca70f]: S. 105(2A) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 16(3)

[^key-a57e4776b8315a21413cd5481ff1d9a1]: S. 554Z9(1A) inserted (with effect in accordance with Sch. 3 para. 7(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 3 para. 5

[^key-a581cc571e93339ada2ca607eeedad89]: Words in Sch. 2 para. 63(1) 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. 87

[^key-a5836464ad79a5c4ff83d3e7190ba169]: S. 24(3A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 61(3)

[^key-a594ca601f968cf7cd59f85097c57b52]: S. 443(1A) substituted (with effect in accordance with Sch. 2 para. 11(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 11(1)

[^key-a597e307b6462a99b58610d89e1e19a6]: Sch. 6 para. 135(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 11(f)

[^key-a5c2ff4f0a2d2436543df62eee3f561e]: Pt. 9 Ch. 15A applied (with modifications) (6.4.2024 for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 19(1A)(1B) (as inserted by Finance Act 2024 (c. 3), Sch. 9 paras. 76(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), 8(7), 17)

[^key-a5c470fa935830fbcfc8db8d2f775d24]: S. 438(1)-(3) substituted for s. 438(1)-(4) (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 2(2); S.I. 2004/1945, art. 2

[^key-a5e7a003c799e1d87c65b8ecbd2749d1]: Pt. 9 Ch. 15A substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 41, 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), 17)

[^key-a6295742a7511973313a023ed8006c72]: Words in s. 554E(3)(a)(ii) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 136(3), 146 (with Sch. 8 paras. 147-157)

[^key-a62d60349b74cd977f5d270f698849af]: Words in Sch. 2 para. 52(4)(5) substituted (with effect in accordance with Sch. 2 para. 81 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 79(5)

[^key-a647ce5a5c055d1b71a7b1e607dbab56]: Words in s. 269(4)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 17

[^key-a67c0fda0b9c232822179226af630e2f]: Word in Sch. 2 para. 7(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 19(2)(b), 89 (with Sch. 8 paras. 90-96)

[^key-a680cbce1c87d2790d21ace769596b2b]: Pt. 9 Ch. 9 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-a6a7188dd20b7247e99db87a88b46f10]: Words in s. 497(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 602 (with Sch. 2)

[^key-a6e7fd89111f4a4ecfa0ffc5182cabf0]: S. 446R(1A) substituted (with effect in accordance with Sch. 2 para. 13(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 13

[^key-a6ee38598ec0966949081c14920a0c14]: S. 429(1A) substituted (with effect in accordance with Sch. 2 para. 6(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 6

[^key-a6fe38bebfda70fab760839121ab099c]: Words in s. 689(4) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 30(3)

[^key-a705a55ec2736e8a4523fa7bd75cd2b3]: S. 318C(2)(ba) inserted (1.9.2008) by The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 3(2)(b)

[^key-a7617c14f8f6805c991b54a359c0f94a]: S. 494 repealed (with effect in accordance with Sch. 22 para. 27(2) of the amending Act and otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 27(1), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-a77165d10cdc89ed05a37ae227f4d3cd]: S. 573(2E)(2F) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 20

[^key-a7875788e6860724e5c3a87a86965d31]: 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(28) (with Sch. 2)

[^key-a7d21d600cd43f539b788b62b6352609]: S. 308A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 3 (with Sch. 36)

[^key-a7f6c6309ccdec3ce939561016113416]: Words in Sch. 5 para. 18(8) repealed (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(4), Sch. 42 Pt. 2(19)

[^key-a80a0bc1c2fe943c7bf5b6234ee55f20]: S. 702 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 26(3) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

[^key-a8430dc591ca26954cc18e5b2bcc79a7]: Sch. 1 Pt. 2 entries repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 120, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-a86587cc242e0fdc3baf7ddcbc60bacb]: S. 41C(4)(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(2) (with Sch. 46 para. 26)

[^key-a8805117556de4a0d2980df5088f957c]: S. 446NA inserted (retrospective to 7.5.2004) by Finance Act 2004 (c. 12), s. 86(7)(8)

[^key-a88aeebba8637d9e692a05eed0d4eb24]: Words in s. 519(3H)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 101(4)(b), 146 (with Sch. 8 paras. 147-157)

[^key-a8c1fc978c914d413bf204dc01f5f225]: Sch. 6 para. 129 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-a91d78575180b3661f524bd6ec037eb1]: S. 236(1A) inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(4)

[^key-a9334ce256307c7d30fc1120f7fe689e]: S. 267(2)(i) and word inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(3)

[^key-a946ea7220655656c0fcbd884481342b]: Words in s. 163(3)(a) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(12)(b)

[^key-a95d966f72526d09145aee798d88fe9b]: Words in s. 554O(1)(a)(i) substituted (26.7.2013 for specified purposes, 1.4.2014 in so far as not already in force) by The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 (S.I. 2013/1881), art. 1(2)(6), Sch. para. 9(a)

[^key-a9624c0a25d1cc79e61f1a0f39837aa9]: Word in Sch. 3 para. 24 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(6)(a) (with Sch. 2)

[^key-a967ccfe4f8c65d8d912b9397327e9a4]: Words in s. 633(2)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 159

[^key-a96a96375182d4d318f1f10ba9018919]: S. 394A inserted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 125

[^key-a971bf3b243ba4caa4b4871b1ba98cb1]: Words in s. 439(4) inserted by Equality Act 2010 (c. 15), Sch. 26 para. 51 (as inserted (1.10.2010) by S.I. 2010/2279, art. 1(2), Sch. 1 para. 5) (with S.I. 2010/2317, art. 2)

[^key-a9ac21d9b1e7d29fc8e00136936aa332]: Words in s. 555(2) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 440(2)(b) (with Sch. 2)

[^key-a9addcfed34ba95436225173711aff97]: Word in s. 142(2) Table substituted (with effect in accordance with s. 24(17) of the amending Act) by Finance Act 2014 (c. 26), s. 24(13)(c)

[^key-a9c62646734177a4ef21c305608eb872]: S. 476(1)-(3) substituted for s. 476(1)-(4) (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 3(2); S.I. 2004/1945, art. 2

[^key-aa02c4231f83f7a4fa229590a6506c1b]: 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. 103(1)(g); S.I. 2005/1126, art. 2(2)(h)

[^key-aa21ad19efab49c069ba807a82d3638a]: Words in Sch. 5 para. 44(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2024 (c. 3), s. 13(2)

[^key-aa243de1c02b63bf4eafdb7cce7ce6f9]: Words in s. 393B(4)(b) substituted by 2004 c. 12, s. 249(3) (as amended (6.4.2006) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 651(2)(b), Sch. 2 para. 161 (with Sch. 2))

[^key-aa5abf133d2e4ea34ba8c7177f26f095]: Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

[^key-aa688e88e76cb5731d44430973757abf]: Words in Sch. 5 para. 11(10) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(2)(a) (with Sch. 2)

[^key-aa68fa29377db091423d6721df10f456]: S. 96 omitted (with effect in accordance with s. 12(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 12(3) (with s. 12(6)(7))

[^key-aa84e0f6b78900bad97e46c9fae45046]: Words in Sch. 7 para. 37(2) substituted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 40(b)

[^key-aa869372c9bc82844acf239161f3ccce]: Word in s. 318C(3) omitted (1.9.2008) by virtue of The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 3(4)(a)

[^key-aa8cc36df720c3a35e65ed38a71eb60e]: Sch. 5 para. 11(2)(ca) inserted (with effect in accordance with s. 96(6) of the amending Act) by Finance Act 2004 (c. 12), s. 96(4)(b)

[^key-aaa45bdd6780ac3cfab784896e2d7f5e]: S. 554OA inserted (with effect in accordance with Sch. 6 para. 13 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 5

[^key-aaccf48c8738f24256ce8a1eeaa09b4f]: Words in s. 137(2A) substituted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(3)(a)(iii)(5)

[^key-aaddb3914b96b3a05e00203179fe5533]: S. 48(2)(aa) substituted for word (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 3

[^key-aaebe0b841110349ff0a8dc699658c31]: Words in s. 429(4) substituted (retrospective to 7.5.2004) by Finance Act 2004 (c. 12), ss. 86(2)(a)(5)(8), 86(1)

[^key-ab4799966f81a4f4df49a71cc2162e89]: S. 205 modified (12.2.2019) by Finance Act 2019 (c. 1), s. 9(6)-(8)

[^key-ab6de168ec8a72c82d95ecc3febd8dd2]: S. 395B(1)(ca) inserted (with effect in accordance with Sch. 3 para. 5(4) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 5(2)

[^key-abcf2428881b6891c510996d7e6af504]: Words in Sch. 3 para. 38(2)(c) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 25(2)(a) (with Sch. 2 para. 25(4))

[^key-abd37b0712e3dc7a681f9c2ac690e58d]: Words in Sch. 5 para. 59 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-abd50d83180446c6a4c2fb5113088ba1]: S. 446T(3)(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. 22(b)

[^key-abfa1f741923ce78ca76dfd97c800ef5]: S. 719 sidenote substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 443(b) (with Sch. 2)

[^key-abfddd062c005c61c3b8992e7eee8603]: Word in Sch. 3 para. 6(2)(c) inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 41(1)(a) (with Sch. 46 para. 41(2))

[^key-ac2e9a0c769ea8c4fa8357a08409425e]: Words in s. 318C(3)(f) inserted (22.12.2021) by The Income Tax (Qualifying Child Care) (Wales) Regulations 2021 (S.I. 2021/1344), regs. 1, 2

[^key-ac3a72bc3e85ed216c1b41513fc68be5]: S. 308A applied (6.4.2006) by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), arts. 1(1), 17(4)

[^key-ac575e6c961538ab8648a68cbb49ead9]: Word in s. 527(3) inserted (with effect in accordance with Sch. 3 para. 9(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 9(3)(a)

[^key-ac6ac78bfd654a61de48b20464d5ec41]: Words in Sch. 7 Pt. 7 heading substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(4)

[^key-ac71183de54c6fc0b68d3f5f3e1eb1cc]: Sch. 3 para. 38(2)(b)(c) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 32(3) (with art. 4)

[^key-ac7a1b14a6ddf13df65e103ae76ac57e]: Words in s. 554Z11(6) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 42(4)

[^key-ace5bc5ccfff6eb9162ad2991b829300]: Sch. 7 para. 17(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. 22(2)(b)

[^key-acef1571fe6447bfe9e508b38fba08ce]: Sch. 4 para. 22(1)(a) and word omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 174(2)(a), 204 (with Sch. 8 paras. 205-215)

[^key-ad21cc1ce7225c09819c82f9962d68ac]: Word in s. 222(3) 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-ad4a762ff96d07e1c3e35908087dc1b5]: Words in Sch. 3 para. 26(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(9)(b) (with Sch. 2)

[^key-ad534866b0ec401c12536d3ece8456df]: Word in s. 317(1) substituted (with effect for the tax year 2011-12 and subsequent tax years in accordance with s. 60(5) of the amending Act) by Finance Act 2010 (c. 13), s. 60(2)

[^key-ad78c59f3d08441b0a7289d936e09d86]: Words in Sch. 3 para. 25(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(8)(b) (with Sch. 2)

[^key-ad85fc4f4b7b2a2adefcce0c1f45626d]: S. 228(2)(db) inserted (with effect in accordance with s. 3(5) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 3(2)

[^key-adbdab0c9831606adae823096fc66499]: 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)(b)

[^key-ade1064498583cd4b7198e72a5e3625c]: Word in s. 227(4)(g) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 191, 204 (with Sch. 8 paras. 205-215)

[^key-ae19bd87138e5653a81d1542d74fa39e]: Words in s. 100A(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 11

[^key-ae605db9d0346f44768190bac820592a]: Sch. 7 para. 15 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-ae6e8cf8d66963cb0e2bb784326f4155]: Words in Sch. 4 para. 25A(6)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 176(3), 204 (with Sch. 8 paras. 205-215)

[^key-ae71eb2e46765d489d1e5dd1af3793eb]: S. 248A(8)(b) and word omitted (with effect in accordance with s. 9(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 9(3)(c)

[^key-ae90256f872d7a1990d3e55d83ec526f]: S. 721(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 444(3), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ae9178bb054afc0281e33ea44decf8d1]: Sch. 2 para. 68(4)(a) and word 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)(a)

[^key-aefa716681a74b699705e8bef25d98d1]: Sch. 2 para. 46(4A) inserted (10.7.2003) by virtue of Finance Act 2003 (c. 14), Sch. 21 para. 7(4)

[^key-af0129a51c6b37e608a68196947303fb]: Words in s. 171(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 6(2)

[^key-af0344e84cadbfc9c24caad4c2200712]: 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)(g) (with Sch. 2)

[^key-af0ca20bfc34d5b6a7a0806cbacb42cf]: 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)(b)

[^key-af3d5a9b05e27b3a929cf6f89cc5069b]: Words in s. 446R(4) substituted (retrospective to 7.5.2004) by Finance Act 2004 (c. 12), ss. 86(2)(c)(5)(8), 86(1)

[^key-af60602952c75821d736184ec8b6c5d8]: S. 357(3)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 111

[^key-af6cdf76ca1ae58b42ebb551362fa4bb]: Words in s. 655(2) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 13(3)

[^key-af8cd94748f788469331d241ca7246f1]: Sch. 2 para. 81A(5A)-(5D) 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(2)

[^key-afa6844ee923abdbb95a3990e4098d69]: Words in s. 563 substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 64 (with Sch. 36)

[^key-afe65c0564f8ffa116d1e29f660924a9]: Words in s. 524(2L) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 162(4)(a), 204 (with Sch. 8 paras. 205-215)

[^key-afe8eb4e1e9b2455d0c57dcf1e1a0f94]: Words in s. 61U heading inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(a)

[^key-aff9e49706389e29ee084b5efe0f8937]: S. 554Z10(1)(a) 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(2)

[^key-b00d78af2e86d61f1584cb8225890047]: Words in Sch. 4 para. 9(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 398(2)(b) (with Sch. 2)

[^key-b0411d6b62824af0b0f351b3bb815f2d]: S. 384(2)(aa) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 7

[^key-b0714e82b0503ee44d49120616502545]: S. 710(7A) inserted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2006 (c. 25), s. 94(4)(b); S.I. 2007/1081, art. 2

[^key-b075ce95d86996b53d9fa85d6da318ac]: Words in s. 23(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 55 (with Sch. 36)

[^key-b08e4e0ed6d77385b88cccb2729323b2]: Words in s. 489(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 4(3), 89 (with Sch. 8 paras. 90-96)