S. 227B(2) formula: "£10,000" substituted for "£4000" (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 21(2)(b)(4)

2149

Sum in s. 227B(1)(b) substituted (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 21(2)(b)(4)

2150

Sum in s. 227ZA(1)(b) substituted (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 21(2)(a)(4)

2151

Sum in s. 227D(4) substituted (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 21(2)(c)(4)

2152

Sum in s. 228ZA(3)(b) substituted (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 22(3)(4)

2153

S. 228ZA(1) formula: "£260,000" substituted for "£240,000" (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 22(2)(b)(4)

2154

Sum in s. 228ZA(3)(a) substituted (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 22(3)(4)

2155

Sum in s. 228ZA(1) substituted (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 22(2)(a)(4)

2156

Words in Sch. 36 para. 12(2) inserted (for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 23(2)(8)

2157

Word in s. 150(5A) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 348(1)(a)(3)

2158

Words in s. 152(5A) renumbered as s. 152(5A)(a) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(2)(a)

2159

S. 152(5A)(b) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(2)(c)

2160

Word in s. 152(5A)(a) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(2)(b)

2161

S. 169(1F)(1G) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(3)

2162

S. 193A inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 25

2163

Word in s. 228(2) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 20(3)

2164

S. 228(1) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 20(2)

2165

S. 251(5A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 348(1)(b)(3)

2166

S. 274ZB and cross-heading inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 348(1)(d)(3)

2167

S. 274B renumbered as s. 274ZA (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 348(1)(c)(3)

2168

S. 279(1F)(1G) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(4)

2169

Words in s. 280(2) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(5)

2170

Sch. 28 para. 3(2A)(b) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 33(2)(c)

2171

Word in Sch. 28 para. 3(2A)(a) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 33(2)(b)

2172

Words in Sch. 28 para. 3(2A) renumbered as Sch. 28 para. 3(2A)(a) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 33(2)(a)

2173

Word in Sch. 28 para. 17(2)(a) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 33(3)(b)

2174

Words in Sch. 28 para. 17(2) renumbered as Sch. 28 para. 17(2)(a) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 33(3)(a)

2175

Sch. 28 para. 17(2)(b) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 33(3)(c)

2176

Sch. 28 para. 16(A)(3) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 24(6)

2177

Sch. 28 para. 16A modified (6.4.2006) by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), arts. 1(1), 24

2178

S. 229(4)(a)-(c) applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/141), regs. 1(b), 54(6)

2179

S. 229(4)(a)-(c) applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023 (S.I. 2023/942), regs. 1(b), 54(6)

2180

Words in s. 66(1)(b) inserted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(2)(a)(i) (with s. 35(5))

2181

Words in s. 66(1)(c) substituted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(2)(a)(ii) (with s. 35(5))

2182

S. 66(3)(b) substituted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(2)(b)(i) (with s. 35(5))

2183

Words in s. 66(3)(c) substituted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(2)(b)(ii) (with s. 35(5))

2184

Words in Sch. 11 para. 4(1)(a)(iii) substituted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(3)(a)(i) (with s. 35(5))

2185

Sch. 11 para. 4(1)(a)(v) inserted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(3)(a)(ii) (with s. 35(5))

2186

Words in Sch. 11 para. 8(1)(a)(iii) substituted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(3)(b)(i) (with s. 35(5))

2187

Sch. 11 para. 8(1)(a)(v) inserted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(3)(b)(ii) (with s. 35(5))

2188

Words in Sch. 11 para. 12(1)(a)(iii) substituted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(3)(c)(i) (with s. 35(5))

2189

Sch. 11 para. 12(1)(a)(v) inserted (with effect in accordance with s. 35(4) of the amending Act) by Finance Act 2024 (c. 3), s. 35(3)(c)(ii) (with s. 35(5))

2190

S. 244K heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 57(2), 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)

2191

Sch. 34 paras. 13-19 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 14, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4) and Sch. 34 paras. 13-19 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 60(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

2192

Sch. 36 para. 23A and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 80, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2193

Sch. 29 para. 11A and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 33, 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)

2194

Sch. 32 para. 14A and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(f), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2195

Sch. 32 para. 15A and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(10)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2196

Sch. 32 para. 14C and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(h), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2197

Sch. 32 para. 2A and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(6)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2198

Sch. 32 para. 14ZA and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2199

Sch. 32 para. 14ZB and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(e), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2200

Sch. 32 para. 14B and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(g), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2201

Ss. 214-226 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 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), 17)

2202

Sch. 29 para. 11 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 32, 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)

2203

Sch. 32 para. 6 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(6)(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2204

Sch. 32 para. 9 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2205

Sch. 32 para. 13 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2206

Sch. 32 para. 14 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(8)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2207

Sch. 32 para. 16 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(10)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2208

Sch. 32 para. 17 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(10)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2209

2210

Sch. 36 para. 35 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 88, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2211

Sch. 32 paras. 2B, 3 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(6)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2212

Sch. 32 para. 4 and cross-heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(6)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)

2213

Word in s. 261 heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 101(2), 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)

2214

Word in s. 262 heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 102(2), 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)

2215

Words in s. 263 heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 103(2), 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)

2216

Word in s. 256 heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 100(2), 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)

2217

Sch. 29 paras. 2A-2D substituted for Sch. 29 para. 3 (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 26(5), 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)

2218

Sch. 29 para. 3A cross-heading inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 26(6), 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)

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