Finance Act 2004

Words in s. 237B(6) omitted (with effect in accordance with art. 8 of the amending S.I.) by virtue of The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015 (S.I. 2015/80), arts. 1, 17(a)(ii)

Words in s. 237B(9) substituted (with effect in accordance with art. 9 of the amending S.I.) by The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015 (S.I. 2015/80), arts. 1, 17(b)

Sch. 28 paras. 27E(3)-(5) applied by 2003 c. 1, s. 646B(5) (as inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1))

Sch. 28 paras. 27E(3)-(5) applied by 2003 c. 1, s. 646D(5) (as inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1))

Sch. 28 para. 27E(4)(5) applied by 2003 c. 1, s. 646C(9) (as inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1))

Words in s. 173(3) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 25(3)(a)

Words in s. 173(7) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 25(5)

Words in s. 173(2) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 25(2)

Words in s. 173(3)(a) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 25(3)(b)

Words in s. 173(6) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 25(4)

Words in s. 173(10) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 25(6)

Words in s. 167(1) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 2(2)

Words in s. 167(1) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 2(3)

Sch. 28 para. 27AA and cross-heading inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 3(2) (with Sch. 4 para. 3(4))

Sch. 28 para. 27FA and cross-heading inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 3(3) (with Sch. 4 para. 3(4))

Sch. 36 para. 45 and cross-heading inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19

S. 310C inserted (with application in accordance with Sch. 17 para. 19 of the amending Act) by Finance Act 2015 (c. 11), Sch. 17 para. 1

S. 313ZC inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 9

S. 316A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 14

S. 316B inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 16

Ss. 316C, 316D inserted (with application in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2015 (c. 11), Sch. 17 para. 17

Sch. 28 para. 27FA(2) applied by 2003 c. 1, s. 646D(6) (as inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1))

Sch. 28 para. 27FA(2) applied by 2003 c. 1, s. 646B(6) (as inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1))

S. 312A(2A) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 5(2)

S. 312A(3) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 5(3)

Words in s. 312A(4) substituted (with application in accordance with Sch. 15 para. 20 of the amending Act) by Finance Act 2015 (c. 11), Sch. 17 para. 5(4)

Words in s. 312A(5) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 5(5)

Words in Sch. 28 para. 27E(5) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(5)

Word in Sch. 28 para. 27E(3)(b) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(4)(a)

Words in Sch. 28 para. 27E(3) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(4)(b)

Words in Sch. 28 para. 27E(4)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(5)

Words in s. 172(6A)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 8

Words in s. 172B(2)(aa) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 10(2)

Words in s. 172B(7A) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 10(3)

Words in s. 172B(7B)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 10(4)

S. 313C(1)(1A) substituted for s. 313C(1) (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(2)

S. 313C heading substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(4)

Words in s. 313C(3) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(3)

Word in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 2

Words in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 7

Words in s. 316(2) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 10

Words in s. 172A(1)(aa) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 9(2)

Words in s. 172A(9A)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 9(3)

Word in Sch. 28 para. 27K(3)(b) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(6)(a)

Words in Sch. 28 para. 27K(3) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(6)(b)

S. 273B(1)(fa)(fb) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 11

Words in s. 280(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 12

S. 313(6) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 6

Words in Sch. 28 para. 3(2B)(a) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(2)

Words in Sch. 28 para. 6(1B)(a) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 13(3)

Words in Sch. 29 para. 15(2)(a) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 15

S. 298(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 28 (with s. 29(5)(6)); S.I. 2015/637, art. 2

Sch. 29 para. 3A excluded (N.I.) (1.4.2015) by The Teachers Pension Scheme Regulations (Northern Ireland) 2014 (S.R. 2014/310), regs. 1, 167(1)

S. 234 modified (1.4.2015) by The Armed Forces Pension (Consequential Provisions) Regulations 2015 (S.I. 2015/390), regs. 1(2), 15(2) (with reg. 15(1))

S. 234 applied (with modifications) (N.I.) (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/81), regs. 1(1), 14(2)

S. 234 modified (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations 2015 (S.I. 2015/370), regs. 1(2), 15(2)(3)

S. 234 modified (1.4.2015) by The Firefighters' Pension Scheme (England) (Consequential Provisions) Regulations 2015 (S.I. 2015/319), regs. 1(2), 14(2)(3)

S. 234 modified (S.) (1.4.2015) by The Firefighters' Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/117), regs. 1(3), 14(2)(3) (with reg. 14(1))

S. 234 modified (S.) (1.4.2015) by The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/118), regs. 1(3), 15(2)(3) (with reg. 15(1))

S. 234 modified (1.4.2015) by The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (S.I. 2015/372), regs. 1(2), 15(2)(3)

S. 234 applied (with modifications) (N.I.) (1.4.2015) by The Police Pensions (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/156), regs. 1(2), 14(2)

S. 234 applied (with modifications) (N.I.) (1.4.2015) by The Firefighters' Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/166), regs. 1, 13(2)

S. 234 applied (with modifications) (N.I.) (1.4.2015) by The Health Service Workers (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/167), regs. 1, 14(2)

S. 234 applied (with modifications) (N.I.) (1.4.2015) by The Teachers' Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170), regs. 1, 14(2)

S. 234 modified (1.4.2015) by The Teachers' Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/436), regs. 1(2), 15(2)(3) (with reg. 15(1))

S. 234 modified (W.) (1.4.2015) by The Firefighters Pension Scheme (Wales) (Consequential Provisions) Regulations 2015 (S.I. 2015/848), regs. 1(2), 14(2)(3) (with reg. 14(1))

S. 234 modified (S.) (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/145), regs. 1(2), 15(2)(3) (with reg. 15(1))

S. 234 modified (S.) (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/146), regs. 1(2), 15(2)(3) (with reg. 15(1))

S. 234 applied (with modifications) (1.4.2015) by The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (S.I. 2015/432), regs. 1(2), 15(2)

Sch. 28 paras. 14A-14E omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(e)(iii)(4)

Sch. 28 paras. 24C-24G omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(e)(vi)(4)

Sch. 11 para. 8A inserted (6.4.2015) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2015 (S.I. 2015/789), arts. 1, 2(b)

Sch. 11 para. 12A inserted (6.4.2015) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2015 (S.I. 2015/789), arts. 1, 3(b)

S. 165(3A)(3B) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(b)(4)

Words in s. 167(1) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(c)(4)

S. 167(2A)(2B) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(d)(4)

S. 188(3)(c) and word omitted (6.4.2015) by virtue of Finance Act 2013 (c. 29), s. 52(2)(11)

Sch. 36 para. 20(4)(c) and word inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 28(1)(b), (2)

Words in Sch. 36 para. 20(4)(b) substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 28(1)(a), (2)

Word in s. 280(2) entry substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 paras. 18, 20

Words in Sch. 28 paras. 8C, 8D substituted by S.I. 2006/207, reg. 14(3)(ba) (as inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 33(3)(a)(4) (with Sch. 1 para. 33(5))

Words in Sch. 28 paras. 22C, 22D substituted by S.I. 2006/207, reg. 14(3)(ea) (as inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 33(3)(c)(4) (with Sch. 1 para. 33(5))

Sch. 11 para. 8(6) inserted (6.4.2015) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2015 (S.I. 2015/789), arts. 1, 2(a)

Sch. 11 para. 12(9) inserted (6.4.2015) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2015 (S.I. 2015/789), arts. 1, 3(a)

Sch. 28 para. 10(11) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(e)(i)(4)

Sch. 28 para. 10A(11) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(e)(ii)(4)

Sch. 28 para. 24(11) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(e)(iv)(4)

Sch. 28 para. 24A(9) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(e)(v)(4)

Sch. 34 para. 4A omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(1)(f)(4)

Words in s. 168(2) inserted (15.7.2015) by Finance (No. 2) Act 2015 (c. 33), s. 22(9)(13)

Words in s. 280(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 7(4)

S. 192(1A) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 3(3)

S. 192(11) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 3(5)

Words in s. 192(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 3(4)

Words in s. 192(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 3(2)

Ss. 192A, 192B inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 4

S. 206(8)-(10) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(5)

Words in s. 206(7) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(4)

Words in s. 206(1) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(2)

Words in s. 206(1A) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(2)

Words in s. 206(1B)(a) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(2)

Words in s. 206(1C)(a) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(2)

S. 206(1B)(b)(iia) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(3)

Words in s. 227B(3)(c) omitted (with effect in accordance with Sch. 4 para. 4(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 4(2)(a)(i)

Words in s. 227B(3)(c) substituted (with effect in accordance with Sch. 4 para. 4(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 4(2)(a)(ii)

Words in s. 227B(3)(c) omitted (with effect in accordance with Sch. 4 para. 4(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 4(2)(a)(iii)

Words in s. 227(1) inserted (with effect in accordance with Sch. 4 para. 11(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 11(2)(a)

Words in s. 227(1A) omitted (with effect in accordance with Sch. 4 para. 11(4) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 11(2)(b)

S. 227C(2)(a) and word omitted (with effect in accordance with Sch. 4 para. 4(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 4(2)(b)

Words in s. 227C(2)(b) substituted (with effect in accordance with Sch. 4 para. 4(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 4(2)(c)

S. 227D(6) omitted (with effect in accordance with Sch. 4 para. 4(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 4(2)(d)

Ss. 228ZA, 228ZB inserted (with effect in accordance with Sch. 4 para. 10(2) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 10(1)

Ss. 238ZA, 238ZB inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 3

S. 228C inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 6

S. 237ZA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 9

Words in s. 238 title inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 2(a)

Words in s. 238(1) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 2(b)

Words in Sch. 29 para. 13(1) omitted (with effect in accordance with s. 21(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 21(8)(a)

Sch. 29 para. 13(2) omitted (with effect in accordance with s. 21(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 21(8)(b)

S. 227E omitted (with effect in accordance with Sch. 4 para. 4(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 4(1)

S. 227ZA(4) inserted (with effect in accordance with Sch. 4 para. 11(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 11(3)

S. 229(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 8

S. 251(4)(ba) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 21(6)

Words in s. 280(2) table substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 5

Words in Sch. 28 para. 2(8) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(4)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2), 3, 4)

Sch. 28 para. 2(4)(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(2)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2), 3, 4)

Sch. 28 para. 2(5) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(3)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2), 3, 4)

Sch. 28 para. 2(5A) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(3)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2), 3, 4)

Sch. 28 para. 2(4B) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(3)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2), 3, 4)

Sch. 28 para. 16C(4) substituted for Sch. 28 para. 16C(4)(5) (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by Finance Act 2016 (c. 24), s. 21(5)(c)(6)

Words in Sch. 28 para. 16C(3)(a) omitted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 21(5)(a)(6)

Word in Sch. 28 para. 16C(3)(b) substituted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by Finance Act 2016 (c. 24), s. 21(5)(b)(6)

Word in Sch. 28 para. 16C(6) substituted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by Finance Act 2016 (c. 24), s. 21(5)(d)(i)(6)

Words in Sch. 28 para. 16C(6) substituted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by Finance Act 2016 (c. 24), s. 21(5)(d)(ii)(6)

Words in Sch. 28 para. 16C(8)(a) substituted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by Finance Act 2016 (c. 24), s. 21(5)(e)(6)

Words in Sch. 28 para. 16C(8)(b) inserted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by Finance Act 2016 (c. 24), s. 21(5)(f)(6)

Words in Sch. 28 para. 16C(11) substituted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by Finance Act 2016 (c. 24), s. 21(5)(g)(6)

Sch. 28 para. 16C(13)(14) omitted (with effect in accordance with s. 21(6)(8)(b) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 21(5)(h)(6)

Sch. 28 paras. 16AA-16AE inserted (with effect in accordance with s. 21(6)(7)(8)(a) of the amending Act) by Finance Act 2016 (c. 24), s. 21(3)(6)

S. 202 omitted (6.4.2016 except for s. 202(5)) by virtue of Finance Act 2013 (c. 29), s. 52(6)(12)

Sch. 11 para. 4(1)(a) substituted (6.4.2016) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2016 (S.I. 2016/404), arts. 1, 2(a)

Sch. 28 para. 16B(6) inserted (with effect in accordance with s. 21(6)(7)(8)(a) of the amending Act) by Finance Act 2016 (c. 24), s. 21(4)(b)(6)

Words in Sch. 28 para. 16B(3)(c) substituted (with effect in accordance with s. 21(6)(7)(8)(a) of the amending Act) by Finance Act 2016 (c. 24), s. 21(4)(a)(6)

Sch. 11 para. 8(1)(a) substituted (6.4.2016) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2016 (S.I. 2016/404), arts. 1, 2(b)

Sch. 28 para. 16A(1A) inserted (with effect in accordance with s. 21(6)(7)(8)(a) of the amending Act) by Finance Act 2016 (c. 24), s. 21(2)(6)

Sch. 11 para. 12(1)(a) substituted (6.4.2016) by The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2016 (S.I. 2016/404), arts. 1, 2(c)

Sch. 36 para. 12(7)-(8B) applied (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 6

Sch. 36 para. 12(2A)-(2C) applied (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 7

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1

Sch. 36 para. 14 applied (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 4(4)

Sch. 36 para. 17A applied (with modifications) (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 5

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 9(2)

Sch. 36 para. 20(4) applied (with modifications) (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 10(3)

Sch. 36 para. 20(4) applied (with modifications) (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 10(7)

Words in s. 280(2) table omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(c)

Words in Sch. 29 para. 7(1)(d) inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 7(3)

Words in Sch. 29 para. 7(1)(aa) inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 7(2)

Sch. 29 para. 4(2A) inserted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 1(5)

Sch. 29 para. 4(1)(ca) substituted for Sch. 29 para. 4(1)(c)(d) (with effect in accordance with Sch. 5 para. 4 of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 1(4)(b)

Words in s. 164(2)(b) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(a)

S. 205A omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 1(2)

S. 272A(7)(a)(ii) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(b)

S. 282(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 19(7)

Words in s. 318(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(1) (with s. 117)

Sch. 29 para. 15(2A) inserted (with effect in accordance with Sch. 5 para. 10(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 10(1)

Sch. 34 para. 1(3)(ca) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(d)(i)

Words in Sch. 34 para. 5 omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(1)(d)(ii)

Word in Sch. 28 para. 22(3) inserted (16.9.2016) by Finance Act 2016 (c. 24), Sch. 5 para. 6(3)(b)(4)

Words in Sch. 28 para. 22(2)(a)(aa) omitted (16.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 6(3)(a)(4)

Sch. 28 para. 15(2A)(2B) inserted (with effect in accordance with Sch. 5 para. 6(5) of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 6(2)(4) (with Sch. 5 para. 6(5))

Sch. 34 para. 3(5A) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 4(2), 8

Sch. 34 para. 3(8) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 4(4), 8

Words in Sch. 34 para. 3(6) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 4(3), 8

Sch. 34 para. 4(3A) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 5(4), 8

Sch. 34 para. 4(5)-(7) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 5(6), 8

Words in Sch. 34 para. 4(1) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 5(2), 8

Words in Sch. 34 para. 4(2) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 5(3), 8

Words in Sch. 34 para. 4(4) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 5(5), 8

S. 169(2A) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 13(3)

S. 169(4ZA) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 13(4)

S. 169(4C) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 13(6)

S. 169(7A)-(7D) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 13(7)

Words in s. 169(8) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 13(8)(a)

Words in s. 169(8) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 13(8)(b)

Words in s. 169(4A) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 13(5)

Sch. 34 para. 9ZB(4) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 7(3), 8

Words in Sch. 34 para. 9ZB(2) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 7(2), 8

S. 255(1)(da) inserted (retrospective to 9.3.2017 and with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 16

Sch. 34 para. 1(6A)-(6F) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 2(2), 8

Words in Sch. 34 para. 7(2)(c) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 6, 8

S. 192(4A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 3(3)

Word in s. 192(4) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 3(2)(a)

Words in s. 192(4) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 3(2)(b)

S. 237B(4A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 5(4)