Income Tax Act 2007

[^key-01d5c0f69ad14acfd5de70a2b1c0fd15]: S. 127 omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(a), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

[^key-01e259d03d8809666ff2f0be51f20356]: Words in s. 289(5) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(4), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(9); S.I. 2011/662, art. 2

[^key-01ee418910c23c0ff90f8bc0bb31c8f6]: Words in Sch. 4 inserted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(2)

[^key-021412a245a8616573351390a3066204]: Words in s. 6(3)(a) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(2)(17)

[^key-021994f7f0376341c034c2bac3da30b2]: Sch. 2 para. 168 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(19) (with reg. 32)

[^key-021ce4390b430461cdba8eff00d0d2ae]: S. 10(5): sum specified (for the tax years 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 5(1)

[^key-022dbdec4db8d19a39b67a2ee89262d0]: Words in s. 809Y(6) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 3(4)

[^key-02450a8c92f547bb4a12050d2042a8c4]: Words in s. 57(1)(f) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-0246beee65fb9bc63c0e46282292843f]: Words in s. 895(6) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 40 (with art. 4)

[^key-027c974a3acbf25cd3e7350faeafb87f]: Word in s. 720(7) inserted (with effect in accordance with Sch. 10 para. 9(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 3(b)

[^key-02892f42eb26347bd62f5192118abcdf]: Pt. 15 Ch. 2 heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 4

[^key-02b08c69ee194ed895186d8449ae1cb9]: Sch. 1 paras. 187-190 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

[^key-02d7703a900d8643f2c2bc3fc16a14b6]: S. 809E applied by 2005 c. 5, s. 643I(1)(g) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))

[^key-02edf3efcbd7ded57c81285042c062af]: S. 564S applied (S.) (1.4.2015) by Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), s. 70(2), sch. 8 para. 6 (with s. 69); S.S.I. 2015/108, art. 2

[^key-03038976fd2b8c09700d2a2f71a2ff51]: Words in s. 482 inserted (with effect in accordance with s. 19(10) of the amending Act) by Finance Act 2015 (c. 11), s. 19(8)

[^key-03141e3353fca4e7d02482b2de33399d]: S. 809BZJ(2A) inserted (17.7.2012) (with effect in accordance with Sch. 13 para. 42 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 36

[^key-0323c8e7dc21586242ef98630a0623ee]: Word in s. 744(1) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 17(2)

[^key-03266f5aafac745d42578c0557610435]: Words in s. 53(4)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 57; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-03345242c1c69dedd763768bdb878363]: Word in s. 809N(7)(c) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(9)(a)

[^key-034b89edf55597b7c3d36c3adf90516f]: Ss. 735, 735A substituted for s. 735 (with effect in accordance with Sch. 7 para. 170 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 169

[^key-034de8a1e895d25ddef2eeb413334101]: Sch. 1 para. 243 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. 463

[^key-035307244e1854baca0bba1d7314d33d]: S. 2(5B) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 4

[^key-03535ba6557f24c6953d26cf08320b20]: Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))

[^key-0362827db5ce2dd062b7f72d899d99cd]: Words in s. 726(2) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 13

[^key-0373efc90d9ac9ad1876874854294963]: Words in s. 991(3) substituted (1.3.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 10 para. 6; S.I. 2014/377, art. 2(1)(a), Sch. Pt. 1

[^key-039bbaf178e966b8d79a9e34533a25fd]: S. 734A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 41, 70(1)

[^key-039e5985fc450956c54e356f63e9c692]: Word in s. 854(3) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 8

[^key-03a6790467dd0e74deda10f4a84069f5]: Ss. 742B-742E and cross-heading inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 9 para. 2

[^key-03c28b742baa2dfa1f7ec736cddc3d0d]: S. 886 modified (temp.) (31.12.2020) by The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 39; 2020 c. 1, Sch. 5 para. 1(1)

[^key-03c642a3a2edaaaf2a19a66913b65f98]: Words in s. 54(4)(b) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(7)

[^key-03ca408ab40d72f2171045ae3d8d83ab]: Words in s. 46(3) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-03f990266284b15ba0ce2cad7d32fa65]: S. 809VE(6) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(4)

[^key-041599df3222f14db9e37e8e8a489482]: S. 10(3B)(3C) omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 4(a)

[^key-04471927fdb3808dadf7f39ae820104e]: Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 4

[^key-045996fafc9d02c220c6fca89d43d4ac]: Word in s. 274(3)(f) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(3)

[^key-047e8d950f89eb284fad7e0fa32fe03f]: Words in s. 734(5) substituted (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 129(5)

[^key-04a07b594d8edf0b306b1ebf844af397]: S. 117(2) omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(2), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

[^key-04f8ea04b84ca82d934bbdfa13bcf355]: S. 888A inserted (26.3.2015 for specified purposes, 1.1.2016 in so far as not already in force) by Finance Act 2015 (c. 11), s. 23(1)(2)(3); S.I. 2015/2035, reg. 2

[^key-050176d4ce26714ca7c0335133ec733d]: S. 152(1) substituted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(a)

[^key-05035114ef8d1d14fd435b2f4efa5de1]: Words in s. 973(2) 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. 560(3)(a) (with Sch. 2)

[^key-050e99ef2e8a6566407c31f78870f6a9]: Word in s. 809VD(5)(a) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(f)

[^key-0529e420d96b5fb21bc65671747c1daa]: S. 11B inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(5), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

[^key-0559a9f3efaf4638d1b9a278adeef720]: S. 728(2A) inserted (with effect in accordance with Sch. 10 paras. 20, 21(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 14(4)

[^key-056afb32ff3a2e2110bc5fa058bc639e]: Words in s. 745(2) substituted (with effect according to 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), 12(9)(b)

[^key-058a8d544f12185f72006bbcc301a464]: S. 55D(8)(c) inserted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 57(2)(c); S.I. 2022/283, reg. 2

[^key-05b76f3cb098f6580f027dbc4a353bc2]: Words in s. 23 inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 19

[^key-05d3afc148a0797ee3c651c7097e4b85]: Ss. 280C, 280D inserted (with effect in accordance with Sch. 6 para. 23(1) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 5

[^key-05da8ab5308a5f2ada55d3839fe63feb]: Words in s. 327(4) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(3)(b)

[^key-05e0a7d26f70abaa90fa9e06947b1bad]: Word in s. 327(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16)

[^key-05f8153bbaacc62970b4de56c67c7275]: S. 821(5) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax Act 2007 (Amendment) Order 2009 (S.I. 2009/23), arts. 1(1), 5(3)(c)

[^key-06408a7b54140f70a84876e83344a41b]: Ss. 496A , 496B and cross-heading inserted (with effect in accordance with art. 3(7) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(3) (with art. 3(10))

[^key-06424ce62169aba5d91113159e0d4d65]: Words in s. 392(4) 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. 521(a) (with Sch. 2)

[^key-065ac67729be5ccd9948b38604f2d068]: Words in s. 989 inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 78(5) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))

[^key-0685bae5da201c7b00cfd7517d44b555]: S. 721(3B) substituted for s. 721(3B)(3BA) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 29, 70(1)

[^key-06f5ca7ee37473a029ed15b411bc3e3b]: S. 112 heading substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 13(b), 21

[^key-06f9e1a1e201efa294156584685ac347]: Words in s. 809T(1)(b) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 9(2), 15(2)

[^key-07024f44bb71d41c126a5f7b9a70c97f]: Words in s. 747(1)(b) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 49, 70(1)

[^key-072968b0fe57a8e9a59f7c73bdf2afec]: Words in s. 27(6)(a) substituted (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. 74(a) (with Sch. 9 paras. 1-9, 22)

[^key-0736528889d79568e087a97361392ae9]: S. 497 cross-heading inserted (with effect in accordance with art. 3(7) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(4) (with art. 3(10))

[^key-073bbace78658224fc32be557d3d3809]: S. 23 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 24(3)

[^key-0776c25820fe49726499e733ade2d82a]: Words in s. 23 substituted (with effect in accordance with Sch. 3 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 3 para. 2(2)

[^key-078228acd1565f948662d8c48362cc9e]: S. 2(14)(d) and preceding word inserted (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. 69 (with Sch. 9 paras. 1-9, 22)

[^key-07ce5233f1cfa00046bf5f859f67aca0]: S. 976(6)(b) 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. 717 (with Sch. 2 Pts. 1, 2)

[^key-07f741dcf59ade6f2f469aafe04d8838]: S. 809VA excluded (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(7)

[^key-080710f5d8a86e7aee90101a17e606c7]: S. 926(1)(1A) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 29

[^key-081c2b637ce108f337b800124651e416]: S. 6(1)(d) and preceding word inserted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(2)

[^key-082166fde94624257b68f07f8a26d5d8]: Sch. 1 para. 231 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-08376e1daf8039e8a3a6fb533d58f5a0]: Words in s. 45(3)(a) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(4)(c)

[^key-083ae51989073af483c79c841574404c]: Words in s. 26(1)(b) 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. 8 para. 73(2), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-08514cdaf2792bdb6dcc032606cf2a52]: S. 331A(5A) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(5)(b)(6) (with s. 30)

[^key-088d34c95bfa6222069f8e3dfc9caecb]: S. 425(5)(a)(ii)(iii) 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. 63(4)(a)(ii)

[^key-08d336fef3119e69c7085280c3d39217]: Words in s. 747(4)(b) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 49, 70(1)

[^key-08df4032a99d3a1f1453a6471d728283]: S. 809N(9)(aa) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(9)(b)(iii)

[^key-08e785012c0861be475797a39c9329b7]: Words in s. 75(5) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 46(2)(b), 61(1)

[^key-08ef427a4d3f9de09e055a16a5adfcf0]: S. 57 excluded (for the tax years 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 5(3)(b)

[^key-092d53434c9368b0e2e4868e07109b2d]: S. 127B inserted (17.7.2012) (with effect in accordance with s. 10(5)-(7) of the amending Act) by Finance Act 2012 (c. 14), s. 10(4)

[^key-0937d2508b8f9f7f274d4f1903b779d4]: Words in s. 809M(1) substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 13

[^key-093a1211277f2af26d012938727184da]: Words in s. 559(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. 536 (with Sch. 2)

[^key-094d5a0202afff13cbce5af02bbf430e]: Words in s. 29(4)(a) substituted (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. 76(2) (with Sch. 9 paras. 1-9, 22)

[^key-096a403d59ebdd25296ac720651e4da8]: Words in s. 989 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 107

[^key-09803a75b31baffc4314f9f48b61b4fb]: Words in s. 26(1)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(ii)

[^key-09981c8cf0cd5561f25f31e828f6375a]: Words in s. 989 substituted (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. 92 (with Sch. 9 paras. 1-9, 22)

[^key-0a21e6c3365bb41fba7112413f07785a]: S. 8(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(2)

[^key-0a24f89d1340bc6b030023166f2ef3c1]: S. 30(2) substituted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(b)

[^key-0a32432e4f83cbcfe321b477ebcccc2e]: Words in s. 432(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(10)(b)

[^key-0a3672ee640f51b209aa05ef2a1eb0d2]: Words in s. 257(1) substituted (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), Sch. 7 paras. 21, 25

[^key-0a5628a203191cd4f88c646e0299d9a8]: S. 743(4) omitted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 16(4)

[^key-0a5ddc031e96244464e6c227a5061a7a]: Words in s. 280B(5) substituted (with effect in accordance with Sch. 6 para. 23(1) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 4(6)

[^key-0a6b85ae906baa258feac24d2bfb3419]: Words in s. 239(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(2)(a)

[^key-0a9f2919eab2674285af78c36748a76f]: S. 179(3) omitted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(1), 8 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 1(2)(b); S.I. 2011/662, art. 2

[^key-0ac784e7f4430940482eafca4e722e1d]: S. 809EZA(2C)(a)(b) and words substituted for words (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(e)(ii)(4)

[^key-0ad76ea0ce330f2044a434bdccf1f185]: Word in s. 274(3)(d) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(2)(c); S.I. 2011/662, art. 2

[^key-0ad8272d5f221081bdfffef9cfa33eac]: S. 1014 excluded (27.7.2010) by Finance (No. 2) Act 2010 (c. 31), s. 5(3)

[^key-0af4ee1c3020d17cadc88eefc12a5708]: S. 904(2) 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. 708 (with Sch. 2 Pts. 1, 2)

[^key-0b0c293dbf0184f7d938332e7e4f5d69]: S. 809VK(5) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 105

[^key-0b1ba3ec81e083faf7aaa92aee4b0afe]: Sch. 2 para. 98 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(c)

[^key-0b1e6c2faff474efb6facb2ed0896091]: S. 10(5A)(5B) substituted for s. 10(5A) (with the substituted s. 10(5A) having effect for the tax year 2023-24 and subsequent tax years, and the substituted s. 10(5B) having effect for the tax year 2028-29 and subsequent tax years) by Finance Act 2023 (c. 1), s. 6(1)(3)(5)

[^key-0b2dc0b66d457d014b3b43ff155f58e9]: S. 297A(3A)(3B) inserted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 12(b)

[^key-0b395b6651671a54c0c1391bea6c674f]: Words in s. 170(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. 499(a) (with Sch. 2)

[^key-0b3dd95ea427465aa5b6bca361c5bc3a]: Sch. 1 para. 406 omitted (21.7.2008 with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 27(4)

[^key-0b5645413f58cc87fbc0339e10ea3511]: Word in s. 809L(6) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(6)(b)

[^key-0b7a1a752f3f2770d6e9c2d3ae0af0be]: S. 1025(4) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(18) (with reg. 32)

[^key-0b8725b8192e281eaf71f07850c13699]: Words in s. 713 omitted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 12 para. 7(3)

[^key-0bcc60f7bb26f54c180a9138f0e3d83f]: Words in s. 488(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 71(3)(a), 89 (with Sch. 8 paras. 90-96)

[^key-0bf45849d181274bda85637877597a02]: Words in s. 274(3)(f) inserted (with effect in accordance with Sch. 6 para. 23(1) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 3(3)(b)

[^key-0c3bbb6830c842e20f5d777fe56ac929]: S. 55C(1)(ca) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(7)(b)(10)

[^key-0c48a80fc9eed6c7a54aa5ee4e733883]: Words in s. 55D(4) inserted (retrospective and with effect in accordance with s. 6(12)(b)(c) of the amending Act) by Finance Act 2018 (c. 3), s. 6(11)(12)(a)

[^key-0c58809fe5ea3941f56b3eb29b990376]: S. 61 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 41, 61(1)

[^key-0c83ca665ee56878a07c9c410167e2ff]: Ss. 809BZQ-809BZS and cross-heading inserted (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. 5 para. 6 (with Sch. 9 paras. 1-9, 22)

[^key-0c8764a3c00ed53582ad157a78fabc17]: S. 993 applied (with modifications) by 1992 c. 12, s. 103KG(15) (as inserted (with effect in accordance with s. 43(2)-(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 43(1))

[^key-0cabe305b2e08a4e62b9207dabaf0d6e]: S. 21 excluded (17.7.2012) by Finance Act 2012 (c. 14), s. 2(2)

[^key-0cb0125593770a594994fea6f813f364]: S. 994 applied by S.I. 2006/964, reg. 69J(10)(a) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)

[^key-0ccb9844417b0a6b63b0730fb65d5f73]: Words in s. 55B(3) inserted (with effect in accordance with art. 1(2) of the amending S.I.) The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1, 12(6)(b)(ii)

[^key-0cd9de28c1aeb4f7bf43d126a59f0369]: Words in s. 836(3) omitted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(7), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

[^key-0d02d78b4ada681b9fc6d55cd40673ab]: Words in s. 731(3) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 38(4), 70(1)

[^key-0d10bd9e7d131e2f59c272305bdfe7ce]: Words in s. 809VH(1)(d) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(b)

[^key-0d181c38d1d8d6b3dc7aaae74cb9e901]: Word in s. 720(1) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 60 (with Sch. 46 para. 73)

[^key-0d1ad58a8b6f9da74b2f220fd7cde10b]: Words in s. 147(7) inserted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 98(3)(a)

[^key-0d2792d475735aabf8157a392a2bc9f4]: Words in s. 1(1)(a) inserted (17.7.2012) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 6(2)

[^key-0d4de21f39d31760d9ea51275d016ae5]: Word in s. 397(2)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(5) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0d8648c00fa5df04e2b5bb2f9a6acfb7]: S. 993 applied by 2004 c. 12, s. 228ZA (as 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))

[^key-0dc537fcc683c7aa67f68cbdbb72de6d]: Pt. 13 Ch. 5C inserted (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. 5 para. 7 (with Sch. 9 paras. 1-9, 22)

[^key-0ddb30216de44a0c7667aae512c09b08]: S. 809Z4(3)(d) inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 12(c)

[^key-0dde1232c0edf070df07bbeed649ac38]: Word in s. 809VO(8)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(c)(i), 21(1)

[^key-0de6b5fe38f3ba980601ade5155b96e2]: S. 815(3)(c) and word 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. 63(15)(b)

[^key-0e09b6bf51fffb43b01e74991d2ec599]: S. 809B applied by 1992 c. 12, s. 16ZC(1)(c) (as substituted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 5)

[^key-0e24540dc0975776fd327342cf8f977d]: S. 55B(2)(ba) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(6)(b)(10)

[^key-0e3d7e9af8fe4f46ae16f7db33086083]: Word in s. 280(2) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(5); S.I. 2011/662, art. 2

[^key-0e517517eaffb9dead325d6ea4539186]: Words in s. 237(3) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 59(3)(b); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-0e522f2e781acfbe54ba980f12d03315]: Words in s. 1016(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. 8 para. 260(5), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)

[^key-0ef294884cefe8cdec85fb404253baa2]: S. 21 excluded (21.7.2009) by Finance Act 2009 (c. 10), s. 2(2)

[^key-0ef4388e6ead6b0811c8f1946b030585]: Words in s. 36 heading substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(d)

[^key-0f062b5c37bea99b6c483fdcaae18391]: Words in s. 842 heading inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(9)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0f0f7edb1d7ce71263ec48fe8aa10b24]: Words in s. 685(2) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(a)(ii) (with s. 33(9)(10))

[^key-0f2a57111ab50b504b4923bf92945a31]: Pt. 14 Ch. 3A inserted (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. 71 (with Sch. 9 paras. 1-9, 22)

[^key-0f2c660376f025a04e77ef9176d4b39a]: Words in s. 718(2)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 59 (with Sch. 46 para. 73)

[^key-0f5564b210c7c38fd5205163117c4aa0]: S. 257PE(2) modified by 1992 c. 12, Sch. 8B para. 8(2) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)

[^key-0f74b07cf2f33f1bf50e877d94692ce8]: Word in s. 274(3)(d) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 18 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 2(3)

[^key-0fb6f16bbf8a1559aca9beb3eba8ec4f]: Words in s. 809YD(7) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 106(5)(a)

[^key-0fbfe32eec649881b94754c3733bffc1]: S. 993 modified (with effect in accordance with s. 35(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 12 para. 2(7)(c)

[^key-0fde255d5050cb26f44b43b61b24bc0e]: Word in s. 59(3)(b) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 61(b)

[^key-0fed36324bc366a773afc01ddfcc3498]: Words in s. 989 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. 562(2) (with Sch. 2)

[^key-101e4e48e488da373047ab0d3490a063]: Words in s. 904(2)(b)(ii) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(14) (with reg. 32)

[^key-1021790cf94c422c18dcca7e0d07ab5b]: Words in s. 170(4)(a) 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. 499(b) (with Sch. 2)

[^key-10352b94c5b9f2efd7d49c353ad815b8]: S. 735B 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. 38

[^key-1041fc81251c969f6adca9f56e0fce58]: Ss. 809ZE , 809ZF inserted (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. 551 (with Sch. 2)

[^key-105b1e52f313cad64279ec16658950f5]: S. 230(3) repealed (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 39(2), Sch. (with art. 4)

[^key-10721ebd0d6fdb2a2afc3d3e861eb6fc]: S. 966 excluded (19.7.2016) by The Major Sporting Events (Income Tax Exemption) Regulations 2016 (S.I. 2016/771), regs. 1, 6

[^key-10730980256ed48fdcb481c629c2c959]: S. 224(4)(aa) inserted (with effect in accordance with Sch. 5 para. 22 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 15(2)

[^key-1087b07df8951c0d0d2b1aa164d38bfa]: S. 257AAA inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(2)(b)(4); S.I. 2018/931, reg. 2(a)

[^key-10a1622155aa642bd71650a37d7cbfb9]: Word in s. 863 cross-heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 13

[^key-10a8917674ffd7c9d15abc69f43ff446]: S. 917A and cross-heading inserted (with effect in accordance with s. 41(2) of the amending Act) by Finance Act 2016 (c. 24), s. 41(1) (with s. 41(3)(4))

[^key-10b36c7b1dd263d75b724a65a5fbf4bd]: Words in s. 257DJ(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 71; S.I. 2014/1640, art. 5(2)(cc)

[^key-10d516c1cffa36ff34a86e2d34291efe]: Words in s. 462(5) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 69, 89 (with Sch. 8 paras. 90-96)

[^key-10d70adb1500d346878004bb9d80ef4a]: Words in s. 294A(7) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(4)(a)(6) (with s. 30)

[^key-111ac40f2919d5c32d33836913fa213d]: Words in s. 384B(1) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 63

[^key-11537531de0a02f0ee7b4a3396c698d3]: Words in s. 528(2)(a) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 55, 61(1)

[^key-1165e0f333d42026ff6e64b6a7fc11da]: S. 257MIA inserted (with effect in accordance with Sch. 1 para. 14(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 8

[^key-117850ad337b8e434235ece1365bd1c4]: S. 106 repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 12, 21, Sch. 27 Pt. 2(1)

[^key-1190cf6098776c2e5c0ad29d1263aba6]: Sch. 1 para. 255 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. 463

[^key-119630860e67d67eb819ddbcbd6e9d80]: Word in s. 815(3) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(15)(a)

[^key-11a39795b1f3d9c712246d405621ccc7]: S. 606(1)-(7) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(c)

[^key-11bc20e7bafb0d64297cca346e0de4f6]: S. 281(1)(f) applied (with modifications) by SI 2004/2199 reg. 13(10) as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2015 (S.I. 2015/361), regs. 1(1), 2(2)

[^key-11ed0dc514e598e221f3f6bb0efeb027]: Words in s. 809ZC(1) 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. 550 (with Sch. 2)

[^key-12002014d1345913b73715b8ee804d63]: Sch. 1 paras. 187-190 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. 9 (with Sch. 9 paras. 1-9, 22)

[^key-120024df4c98cca989f2a393c733b7a4]: S. 1022(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 13

[^key-1202173b0312c8563fb7dab2750f0ed2]: S. 158(2ZA)(2ZB) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 1(4), 10; S.I. 2018/931, reg. 3(a)

[^key-128fb0a2e2a10e9e1298229f1e11006c]: Sum in s. 528(6)(b) substituted (with effect in accordance with s. 41(2) of the amending Act) by Finance Act 2019 (c. 1), s. 41(1)(a)

[^key-129dd37e02700f55815acb26fdac47cf]: Word in s. 735C(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 46(3)(b), 70(1)

[^key-12acbb79d9c78a06318e2dc8c621ce6e]: Sch. 2 para. 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-12e0e01b4ebbae2405eecd83c6a09eb1]: Words in s. 809R(9) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(7)(a), 21(1)

[^key-12e54010064244e2de1ece3045038168]: S. 925B omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 27

[^key-13448b3632c0249f57955c332f0f37b7]: S. 256A inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(4)(6); S.I. 2011/2459, art. 2

[^key-134647ee428289116fad3fc406512df1]: Words in s. 196A inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(5)

[^key-13595f5aa44e175cae159ace4b284cfd]: S. 127 cross-heading omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(c), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

[^key-139eeaa52bff86652ac8c4435b5a12aa]: Sch. 1 para. 419 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-13db3ac403c0d41bd0951f4528b089ab]: S. 874 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 5

[^key-13e184f6f05412249fae979cfdf58e66]: S. 745(1B) inserted (with effect according to 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), 12(9)(a)

[^key-13efa0a49d7dd8db21d1d0755e4ae9f0]: Words in s. 392(4) 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. 521(b) (with Sch. 2)

[^key-14261e9ac41d340b8feea4ee24e342c1]: Words in s. 850(6) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 5(6)

[^key-1428dadfe6b936fc0175748e9403f151]: S. 728(3)(a) omitted (with effect in accordance with Sch. 10 paras. 20, 21(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 14(5)

[^key-143844cc09af1ccb92a900d56c4a85d4]: Sum in s. 37(2) substituted (26.3.2015 for the tax year 2015-16) by Finance Act 2015 (c. 11), s. 2(1)(a)

[^key-143bd9b5bb204ba479f60d10ee9dbf46]: S. 495 excluded (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 12(4)

[^key-1456ee6b9fc19bf7e6cd3eed0002d317]: Word in s. 1026 inserted (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. 86(a) (with Sch. 9 paras. 1-9, 22)

[^key-147bfe93727d82bb1279328375975321]: Words in s. 809M(3)(ca) substituted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), s. 33(3)(4)