Finance Act 2004

Words in s. 237B(4)(a) 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), 5(2)(a)(i)

Words in s. 237B(4)(a) 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), 5(2)(a)(ii)

Words in s. 237B(4) 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(3)

Words in s. 237B(4)(b) 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), 5(2)(b)(i)

Words in s. 237B(4)(b) 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), 5(2)(b)(ii)

Words in s. 237B(4)(c) 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), 5(2)(c)

S. 227(4AA) 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), 4(4)

Words in s. 227(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), 4(3)

S. 227(4C) 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), 4(5)

Words in s. 227(4A)(a) 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), 4(2)(a)

Words in s. 227(4A)(b) 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), 4(2)(b)

Words in s. 227(4A)(c) 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), 4(2)(c)

Words in s. 279(1) 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), 6

Words in s. 280(2) table 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), 7

Sch. 34 para. 2(2)-(5) inserted (with application in accordance with Sch. 4 para. 8 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 3(4)

Sch. 34 para. 2 renumbered as Sch. 34 para. 2(1) (with application in accordance with Sch. 4 para. 8 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 3(2)

Words in Sch. 34 para. 2(1) inserted (with application in accordance with Sch. 4 para. 8 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 3(3)

Pt. 4 Ch. 5A inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 14

Words in s. 269(1)(a) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 17

Ss. 242C-242E inserted (with effect in accordance with Sch. 3 para. 1(2) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 1(1)

Ss. 244A-244N and cross-heading inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 11

S. 169(2)(ba) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 paras. 13(2), 25(3)

S. 254(6)(ba) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 15

"£4,000" in s. 227B(2) formula substituted (with effect in accordance with s. 7(5) of the amending Act) for "£10,000" by Finance (No. 2) Act 2017 (c. 32), s. 7(3)

Sch. 15 para. 8(4) inserted (with effect in accordance with Sch. 8 para. 39 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 19

S. 274B and cross-heading inserted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 3 paras. 1(5), 2(3) (with Sch. 3 para. 4)

S. 150(5A) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(2), 2(3)

S. 279(1B)-(1E) inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(6), 2(1)(c)(2)(c)(3) (with Sch. 3 para. 3)

S. 153(5)(h)(i) and word inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(3), 2(1)(a)(2)(a)(3)

S. 158(1)(g)(h) and word inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(4), 2(1)(b)(2)(b)(3)

Words in s. 280(2) table inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(7), 2(1)(d)(2)(d)(3)

Words in s. 192(4A) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 3(2)

Sch. 36 applied (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)

S. 192B(3A)(3B) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(5)

Word in s. 192B(1) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(2)

Words in s. 192B(1) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(3)

Words in s. 192B(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(3)

Words in s. 192B(5) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(3)

Words in s. 192B(2)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(4)(a)

Words in s. 192B(2)(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(4)(b)

S. 192B(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 6(6)

S. 192A(3A)(3B) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 5(4)

Word in s. 192A(1) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 5(2)

Words in s. 192A(2)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 5(3)(a)

Words in s. 192A(2)(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 5(3)(b)

S. 192A(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 5(5)

S. 192(4B) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 4(3)

S. 192(1A)(aa) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 4(2)

S. 227(4AB) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 7(3)

Words in s. 227(4A) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 7(2)

Words in s. 227(4C) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 7(4)

S. 237B(4B) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 8(3)

Words in s. 237B(4) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 8(2)

S. 70A inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 82(1)(b)

Word in s. 69 cross-heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 82(1)(a)

Sch. 29 para. 3A excluded (E.W.) (1.4.2015) by The Teachers' Pension Scheme Regulations 2014 (S.I. 2014/512), reg. 167(1) (with reg. 183)

Sch. 36 para. 22(7K)-(7M) inserted (retrospective to 1.3.2020) by Finance Act 2020 (c. 14), s. 108(3)(4)

Sch. 36 para. 22(7F)(c) and word inserted (retrospective to 1.3.2020) by Finance Act 2020 (c. 14), s. 108(2)(4)

S. 55A inserted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 7, 35 (with Sch. 5 para. 36)

Word in s. 55A(1) omitted (6.4.2020) by virtue of Finance Act 2020 (c. 14), Sch. 6 para. 7(a)

S. 55A(1)(c) and word inserted (6.4.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 7(b)

S. 228ZA(1) substituted (6.4.2020 for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 22(2)(4)

Words in s. 228ZA(3)(b) substituted (for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 22(3)(b)(4)

S. 307 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 13 para. 6(3)

Words in s. 244C heading substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 12(2)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

Word in s. 275(1)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 12(3)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

S. 275(1)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 12(3)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 244C heading inserted (18.2.2021 with effect from IP completion day) by The Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021 (S.I. 2021/89), regs. 1, 2(2)(a)

S. 59(2)-(3B) substituted for s. 59(2)(3) (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2021 (c. 26), Sch. 6 para. 2(3) (with Sch. 6 para. 3)

S. 59(1)(l) substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2021 (c. 26), Sch. 6 para. 2(2)

S. 60(3A)-(3C) inserted (with effect in accordance with Sch. 1 para. 27 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 20 (with Sch. 1 paras. 30-34)

S. 61(4)-(7) inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2021 (c. 26), Sch. 6 para. 5

Words in s. 61(1) substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2021 (c. 26), Sch. 6 para. 4

S. 62(3A)-(3C) inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2021 (c. 26), Sch. 6 para. 6(2)

Words in s. 62(4) substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2021 (c. 26), Sch. 6 para. 6(3)

S. 72 substituted (with effect in accordance with Sch. 6 para. 8 of the amending Act) by Finance Act 2021 (c. 26), Sch. 6 para. 7

Ss. 311-311C substituted for s. 311 (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 5, 44

S. 310D inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 4, 44

S. 312ZA inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 7, 44

S. 305A inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 2, 44

Word in s. 307(4A) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 3, 44

Words in s. 312 heading inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 6(2), 44

Words in s. 312(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 6(3)(a), 44

Words in s. 312(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 6(3)(b), 44

S. 312A(1A) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 8(3), 44

Words in s. 312A(4) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 8(4), 44

Words in s. 312A(1) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 8(2)(a), 44

Words in s. 312A(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 8(2)(b), 44

Words in s. 312B heading omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 9(2), 44

S. 312B(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 9(3), 44

Words in s. 312B(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 9(4), 44

S. 313 heading substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 10(2), 44

Word in s. 313(1) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 10(3), 44

Word in s. 313(5) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 10(5), 44

Words in s. 313(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 10(4), 44

S. 313ZA(1A) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(3), 44

S. 313ZA(6) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(7), 44

S. 313ZA(1)(a)(b) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(2), 44

S. 313ZA(2) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 11(4), 44

Words in s. 313ZA(3) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(5), 44

S. 313ZA(4) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(6), 44

S. 313ZB(1)(a)(aa) substituted for s. 313ZB(1)(a) (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(2), 44

Words in s. 313ZB(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(3), 44

Words in s. 313ZB(3) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(4), 44

S. 313ZC(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 13(2), 44

Words in s. 313ZC(3) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 13(3), 44

Word in s. 313ZC(4) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 13(4), 44

Word in s. 313ZC(6) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 13(5)(a), 44

Word in s. 313ZC(6) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 13(5)(b), 44

Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(a), 44

Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(b), 44

Word in s. 316A(1) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 15, 44

Word in s. 316A(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 15, 44

S. 316C(4A) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(5), 44

S. 316C(6A)(6B) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(8), 44

S. 316C(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(2), 44

Words in s. 316C(2)(a) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(a)(i), 44

Words in s. 316C(2)(a) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(a)(ii), 44

S. 316C(2)(b) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(b), 44

Word in s. 316C(2)(c) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(c), 44

Words in s. 316C(2)(e) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(d), 44

Word in s. 316C(4) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 16(4), 44

Words in s. 316C(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(6)(a), 44

Words in s. 316C(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(6)(b), 44

Words in s. 316C(6) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(7), 44

Word in s. 316D(1)(a) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 17, 44

Words in s. 318(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 18, 44

S. 254(7AA) inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 9(4)(b)

Word in s. 254(7B) omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), s. 9(4)(c)(i)

Words in s. 254(7B) inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 9(4)(c)(ii)

Words in s. 254(7A) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 9(4)(a)

S. 279(4)-(7) inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(3)

Words in s. 279(1) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(2)

Words in Sch. 36 para. 21(1) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(4)(a)

Words in Sch. 36 para. 21(2) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(4)(b)

Words in Sch. 36 para. 23ZA(2) inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(6)(b)

Words in s. 237B(5)(a) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 9(2)

S. 237BA inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 9(3)

Sch. 36 paras. 23ZB, 23ZC and cross-headings inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(5)

Sch. 36 para. 22 cross-heading inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(6)(a)

Words in s. 280(2) table inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 19, 25(1); S.I. 2022/874, reg. 2

Sch. 32 para. 10(A1) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 22(5), 25(1); S.I. 2022/874, reg. 2

Sch. 32 para. 10(5) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 22(7), 25(1); S.I. 2022/874, reg. 2

Words in Sch. 32 para. 10(1) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 22(6)(a), 25(1); S.I. 2022/874, reg. 2

Sch. 32 para. 10(1)(za) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 22(6)(b), 25(1); S.I. 2022/874, reg. 2

Word in Sch. 32 para. 10(1)(b) omitted (1.8.2022) by virtue of Finance Act 2021 (c. 26), Sch. 5 paras. 22(6)(d), 25(1); S.I. 2022/874, reg. 2

Word in Sch. 32 para. 10(1)(a) omitted (1.8.2022) by virtue of Finance Act 2021 (c. 26), Sch. 5 paras. 22(6)(c), 25(1); S.I. 2022/874, reg. 2

Word in s. 227C(1)(b)(ii) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 14(2), 25(1); S.I. 2022/874, reg. 2

S. 152(3A) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(3), 25(1); S.I. 2022/874, reg. 2

S. 152(4A) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(4), 25(1); S.I. 2022/874, reg. 2

S. 152(5A) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(6), 25(1); S.I. 2022/874, reg. 2

S. 152(10) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(9), 25(1); S.I. 2022/874, reg. 2

Words in s. 152(2) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(2), 25(1); S.I. 2022/874, reg. 2

S. 152(5)(b) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(5)(c), 25(1); S.I. 2022/874, reg. 2

Words in s. 152(5) renumbered as s. 152(5)(a) (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(5)(a), 25(1); S.I. 2022/874, reg. 2

Word in s. 152(5)(a) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(5)(b), 25(1); S.I. 2022/874, reg. 2

Words in s. 152(8) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(7), 25(1); S.I. 2022/874, reg. 2

Words in s. 152(9) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(8)(a), 25(1); S.I. 2022/874, reg. 2

Words in s. 152(9) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 2(8)(b), 25(1); S.I. 2022/874, reg. 2

Words in Sch. 29 para. 7(1)(d) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 21(6)(b), 25(1); S.I. 2022/874, reg. 2

Words in Sch. 29 para. 7(1)(aa) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 21(6)(a)(i), 25(1); S.I. 2022/874, reg. 2

Words in Sch. 29 para. 7(1)(aa) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 21(6)(a)(ii), 25(1); S.I. 2022/874, reg. 2

Words in Sch. 29 para. 7(1)(aa) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 21(6)(a)(iii), 25(1); S.I. 2022/874, reg. 2

S. 184(1A) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 8(3), 25(1); S.I. 2022/874, reg. 2

Words in s. 184(1) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 8(2), 25(1); S.I. 2022/874, reg. 2

Words in s. 184(2) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 8(4), 25(1); S.I. 2022/874, reg. 2

Words in s. 184(3)(a) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 8(5), 25(1); S.I. 2022/874, reg. 2

Words in s. 184(3)(b) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 8(5), 25(1); S.I. 2022/874, reg. 2