Finance (No. 2) Act 2005

[^key-e796e56c925ff0ac805082549e3f5879]: Words in s. 17(4)(n) 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. 479(c) (with Sch. 2)

[^key-09e96382276666d70c0c489ce89c1044]: Words in s. 17(4)(l) 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. 479(a) (with Sch. 2)

[^key-169dd74a3a21fd0f2048ae0e3ec23bf8]: Words in s. 17(4)(m) 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. 479(b) (with Sch. 2)

[^key-f89385e156f8b1523f66dd9b3d4347f3]: S. 29 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)

[^key-d1165b4b748e777ac529b4541a6648c1]: S. 30 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 153, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)

[^key-316afac1a8cb769eb6242ec94b3e9c69]: S. 31 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 154, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)

[^key-7778297d6ae1ee14669e8ec42aedcf4b]: S. 38(5) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0ca911cddfa8c60f881b648666d77f02]: S. 43 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-f36c4611732707d579e9a1f03d101b06]: S. 59(1) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-331dd7837f8e2495388d6fe4beb5b7ea]: S. 61 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 110, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-a5b0e832daa787561f835ea76c21fc8d]: Sch. 7 para. 3 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-bf1c6545674e70945b382475777a4312]: Sch. 8 para. 1 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-bf47d645c65c71c389b05460e72762e8]: Sch. 8 para. 2 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-503fc8022400f22ebc60d331a7075d6d]: Sch. 8 para. 3 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

[^key-4a1b8a2a84d5235dd25b3b55961daaf9]: S. 65(2)(3) repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(d)

[^key-47ed7846a899a9d885dd45f3bbd5eea6]: S. 65(5) repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(d)

[^key-7946f6334617ca85fef8003e19fa4548]: Sch. 4 para. 8 repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 8(c)

[^key-604d08d1e8cfca20a481c1bc88198296]: Sch. 4 para. 10(3) repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 8(c)

[^key-edbb9abba228581ccfa669b9fd25fbc3]: Words in s. 18(3)(b)(i) omitted (1.4.2012) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 22, 34(2); S.I. 2012/736, art. 16

[^key-47577287e9b26e697c1f9c3daf70ec03]: S. 18(3)(b)(iii) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 124

[^key-8dd3810fff9a13db5ac95e2b3dd6d339]: Sch. 9 paras. 1-3 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(m)

[^key-e6477186de84d47f9eba268ab74679a3]: Sch. 9 paras. 12-15 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(m)

[^key-5c3fa4c2809493ef4b187326c8f77059]: Sch. 6 para. 2 omitted (with effect in accordance with s. 54(5)(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 54(4)

[^key-25ba10da1af6a1e237e3a5e367f17583]: Sch. 9 para. 5 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(m)

[^key-715d7806ef6fd5f087ff8d58a3198f25]: Sch. 9 para. 10 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(m)

[^key-05d55c75f2f8e3870fe6da3fe28f3526]: Sch. 9 para. 17 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(m)

[^key-29fbc36da53bcf0aa93afd63bb2b20f6]: Sch. 9 para. 18 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(m)

[^key-7f210c0cc0be7644f5b383b41db96cfb]: S. 68 repealed (1.1.2013) by The European Administrative Co-Operation (Taxation) Regulations 2012 (S.I. 2012/3062), reg. 1(1), Sch. 1

[^key-c2681316b37c73a8c81e1d4ef8e33e6c]: Words in s. 18(3)(a) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 108 (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-1016c672db42c1ccbbffb55fe7b1a3ae]: Words in s. 7(3) omitted (with effect in accordance with Sch. 46 para. 135(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 135(1)

[^key-5df94920037352c34e9b5db7f350f186]: Word in s. 18(1)(f)(g) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 136

[^key-37c0c1412edb47be06b155c48cf0da81]: S. 47(1) 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. 29(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-e8589055b8519f703b0e4a7eda768319]: S. 47(6)(b) 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. 29(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

[^key-7e0b3c4c50c1ab803f7d0b38cd32893c]: S. 8(4A) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 50(3)

[^key-c806bf35f7eb5fefb9f8342840661a67]: S. 8(4B) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 6(2)(b)

[^key-8abe29192966012df380e1b90549937f]: Words in s. 8(3) substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 50(2)

[^key-db077ce0480a8cdb39a90ddb4f13271d]: Words in s. 8(3) substituted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 6(2)(a)

[^key-69508c7af84f8ab394ccd6c90765284d]: Words in s. 9(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 51

[^key-763de4d20a442b26a168be222a69b4ab]: Words in s. 9(2) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 6(3)

[^key-575c2ec83a70eadd5d45e7996587e862]: S. 7(5A) 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), 9(3)

[^key-5b8a839a154b2a10db8b49fe05f22350]: Words in s. 7(5) 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), 9(2)(a)

[^key-e29488a8af4ca1ffa50f72bf9723382f]: Words in s. 7(5)(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), 9(2)(b)

[^key-21bad101cf21a29f471783b6f926513e]: Words in s. 7(5)(d) 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), 9(2)(c)

[^key-91bb85a3a7cbe9c5c6b982a53f45dca9]: Words in s. 7(5)(e) 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), 9(2)(d)

[^key-733a2929e2cab55c9f88035f14f32794]: S. 7(5A)(b) omitted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 5(2)(a)

[^key-0b3bee30cf918eeceb29bfc4ee0de6b2]: Words in s. 7(5A)(c) substituted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 5(2)(b)(i)

[^key-c112c5ecd2875ab5bb20c319216098f9]: Words in s. 7(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), 11(2)

[^key-3ab49d45f8bf71845f40e0de87cbd722]: S. 7(5B) 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), 11(3)

[^key-bda3a6994de63542ecef9d8c1fa0dbb7]: Words in s. 7(5A)(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2021 (S.I. 2021/190), arts. 1(1), 2

[^key-5ed8a43fffb0cc8310546b3bd131f2d6]: Words in s. 7(3) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 16

Avoidance involving financial arrangements

Disclosure of information contained in land transaction returns

Energy Act 2004 and Health Protection Agency Act 2004

E-conveyancing

Consequential amendments

Disclosure of information contained in land transaction returns

Vehicle excise duty: late renewal supplements

Abolition of statutory adjudicator for National Savings and Investments

Vehicle excise duty: late renewal supplements

Reorganisation of water and sewerage services in Northern Ireland

EU Mutual Assistance Directive: notifications

Meaning of “applicable year of assessment” in section 7

Interpretation and commencement

Donations to charity by individuals

Authorised unit trusts and open-ended investment companies

Authorised unit trusts and open-ended investment companies

Section 349B ICTA: exemption for distributions to PEP/ISA managers

Deduction cases

Lloyd's underwriters: assessment and collection of tax

Receipts cases

Trustees both resident and non-resident in a year of assessment

Energy Act 2004 and Health Protection Agency Act 2004

Power to extend exceptions relating to recognised exchanges

Bearer instruments: stamp duty and stamp duty reserve tax

Residence

Vehicle excise duty: late renewal supplements

E-conveyancing

EU Mutual Assistance Directive: notifications

Repeals

Residence

Continuity for transitional purposes

Short title

Vehicle excise duty: late renewal supplements

Reorganisation of water and sewerage services in Northern Ireland

EU Mutual Assistance Directive: notifications

Repeals

Meaning of “applicable year of assessment” in section 7

Donations to charity by individuals

Corporation tax deduction for payments to organisations

Authorised unit trusts and open-ended investment companies

Open-ended investment companies

Interpretation

Transfer pricing and loan relationships

Interpretation

Avoidance involving financial arrangements

Energy Act 2004 and Health Protection Agency Act 2004

Disclosure of information contained in land transaction returns

E-conveyancing

Consequential amendments

Continuity for transitional purposes

Restrictions on set-off of pre-entry losses

Miscellaneous amendments

Consequential amendments

Vehicle excise duty: late renewal supplements

Reorganisation of water and sewerage services in Northern Ireland

Short title

EU Mutual Assistance Directive: notifications

Short title

Location of assets etc

E-conveyancing

Energy Act 2004 and Health Protection Agency Act 2004

Miscellaneous amendments

Vehicle excise duty: late renewal supplements

Bearer instruments: stamp duty and stamp duty reserve tax

EU Mutual Assistance Directive: notifications

Reorganisation of water and sewerage services in Northern Ireland

Repeals

Short title

Unauthorised unit trusts: chargeable gains

Disclosure of information contained in land transaction returns

Bearer instruments: stamp duty and stamp duty reserve tax

Restrictions on set-off of pre-entry losses

Residence

Restrictions on set-off of pre-entry losses

Reorganisation of water and sewerage services in Northern Ireland

Repeals

Corporation tax deduction for payments to organisations

Deduction cases

Section 349B ICTA: exemption for distributions to PEP/ISA managers

Bearer instruments: stamp duty and stamp duty reserve tax

Consequential amendments

Vehicle excise duty: late renewal supplements

Reorganisation of water and sewerage services in Northern Ireland

Repeals

Chargeable gains

E-conveyancing

Short title

Corporation tax deduction for payments to organisations

Deduction cases

Transfer pricing and loan relationships

Lloyd's underwriters: assessment and collection of tax

Power to extend exceptions relating to recognised exchanges

Bearer instruments: stamp duty and stamp duty reserve tax

Reorganisation of water and sewerage services in Northern Ireland

Short title

Meaning of “applicable year of assessment” in section 7

Interpretation and commencement

Donations to charity by individuals

Open-ended investment companies

Section 17: commencement and procedure

Section 349B ICTA: exemption for distributions to PEP/ISA managers

Offshore funds

Trustees both resident and non-resident in a year of assessment

Avoidance involving financial arrangements

Lloyd's underwriters: assessment and collection of tax

Energy Act 2004 and Health Protection Agency Act 2004

Residence

Reorganisation of water and sewerage services in Northern Ireland

Repeals