Income Tax Act 2007

[^key-2a86067cb69660a24dd5ec1b1872b2a1]: S. 1011 applied (with effect in accordance with Sch. 16 para. 6 of the amending Act) by 2003 c. 14, Sch. 9A para. 12(4) (as inserted by Finance Act 2021 (c. 26), Sch. 16 para. 5)

[^key-2b6343f8e40a508862d5d2fc25d705ab]: Words in s. 151(1) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 105(3) (with Sch. 5) (as amended (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 10, 15)

[^key-2b84a8883890be86741957dd6f26220f]: Words in s. 37(2)(b) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(4)(b)(iii)

[^key-2ba4b72116c4eaf5897570ad0540b895]: S. 127C inserted (with effect in accordance with Sch. 17 para. 14 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 9(3)

[^key-2bc30b99b24a25f2098e895f9b22b1ab]: S. 286(3)(za)(zb) inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(7); S.I. 2011/662, art. 2

[^key-2bf9b1c95d73f2608c4a30d633128938]: S. 301(1A)-(1C) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 17, 18

[^key-2c17c7ff3b28dbac1fde02135dc06a3a]: Words in s. 21(5) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(5)(c)

[^key-2c1dd76606e6a9ab2cd5311cefa29450]: Words in s. 821(3) substituted (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)(a)

[^key-2c497f3bb1fe53ba506a6cd7f536dd6b]: Words in s. 295(3)(c) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(7)(b), Sch. 27 Pt. 6(5)

[^key-2c6fe1157fea9e8d6a537fb465ffff62]: S. 312A inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 15

[^key-2c8b2f158245040d8e5a5e70ca715c79]: Words in s. 148(3)(a)(ii) omitted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 99(2)

[^key-2cd51187b234fb054f3693ea85e2178a]: S. 809P(12) modified (with effect in accordance with s. 40(5) of the amending Act) by Finance Act 2025 (c. 8), s. 40(5), Sch. 9 para. 6(4)

[^key-2ce81a33a34e2dfcb1fd3e5353866cc7]: S. 725(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 22(4) (with Sch. 20 para. 50(9))

[^key-2d1d9bba953eb19eb336fc03defda661]: Sch. 1 para. 621(3)(a)(b) 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-2d2699c86c35075e7d602f5a9e2ac5a4]: Pt. 12A Ch. 4 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. 4 para. 5 (with Sch. 9 paras. 1-9, 22)

[^key-2d2ee740d3309659fe3b55bcb16dd941]: S. 257MB omitted (with effect in accordance with Sch. 1 para. 14(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 6(2)

[^key-2d4a43b7a687e7d9553ec3ae97bf5636]: S. 120(7) inserted (8.4.2010 with effect in accordance with s. 25(5)-(7) of the amending Act) by Finance Act 2010 (c. 13), s. 25(3)

[^key-2d4e8465232b0664334042c36999b1af]: Words in s. 24(2)(b) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(4) (with reg. 32)

[^key-2d9ddc85bd1f64e175d237d4717f4060]: Words in s. 939(1)(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. 712 (with Sch. 2 Pts. 1, 2)

[^key-2dbe43ed0e6b3fb252d4f2e14fc8af21]: S. 1014(2)(g)(iib) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 16 paras. 6(3), 11(4)

[^key-2dc25273d4ac97303ef2d16d62de29f1]: S. 718(3) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 27(b), 70(1)

[^key-2de0758091f1692e446bb92923eb054a]: Ss. 196A-196C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 6, 10 (with Sch. 11 para. 11)

[^key-2df9ae9857248c98aa92d9ef8a9c1cc2]: S. 989 applied by 1970 c. 9, s. 12ZF(10) (as inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 43)

[^key-2e08c1fe10248e87f94d5302584f0318]: Words in s. 809M(2)(f) inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), s. 33(2)(4)

[^key-2e10f1cb150ba0d939c862de043cacac]: S. 173A(3)(b)(ii) omitted (17.7.2012) (with effect in accordance with Sch. 7 para. 22 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 7 para. 7(3)(a)

[^key-2e5f246cb3e2f999b277c179a45a6cf1]: S. 1014(2)(g)(iia) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(14)(a)

[^key-2e789057d627741432e2c8762e51e114]: Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)

[^key-2e7d108c2e8ceb54e019f935faa07e84]: Figure in s. 355(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. 512 (with Sch. 2)

[^key-2e92d71a2953892ab3979598dca65778]: Words in s. 989 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(11)(a)(17)

[^key-2eb95612c599be95cde52e3f1b92ac6b]: Words in s. 274(2) 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(2)

[^key-2ebc0377d0920e99a18c808d31e90f99]: Word in s. 809VD(3)(c) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(c)

[^key-2ec5a1ad407a8a5ce65fbca301564abf]: S. 23 applied (with modifications) (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 9(3)

[^key-2ece3abb032427593c213cd8b2841b0d]: Words in s. 76 heading inserted (21.7.2008 with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 21(b)

[^key-2ecf23dc70ba3dc817dc1693849106a6]: Words in s. 939(2) substituted (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. 32

[^key-2ed6b044e7a49af9383bf88661f7438a]: Sch. 2 para. 57A and cross-heading 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. 571(3) (with Sch. 2)

[^key-2eda0f46bbc3fc416ffc1c2a77c3892c]: Word in s. 155(1)(2) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(6)

[^key-2f355ac1a1e66238bd6157cfb3697788]: Word in s. 809T heading substituted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 9(3), 15(2)

[^key-2f617c5704aaad72c04aaf47b24d8cd3]: S. 809D(1A)(1B) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 3(3)

[^key-2f63a6f0cef34dade51dadf6025d9f60]: Words in s. 489(8)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 72, 89 (with Sch. 8 paras. 90-96)

[^key-2f94a4b04088cf282f37afd2f0087aaa]: Ss. 448, 449 excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(8)

[^key-2f96f8e1793fec12bc7453adf17ca10f]: Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(e)

[^key-2fa978de355d4cb58c7df8b60070583e]: S. 809G(2)(ba) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(8)(b)

[^key-2fb10dfee415bdcb12b81d1a925c417d]: S. 438A 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. 3

[^key-2fd720327a7c792c24ae1cda88b02c0a]: Words in s. 498(1) omitted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(i), 14(4)

[^key-2fe74ff521178e7b36de8520236c6852]: Words in s. 44(1) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(3)(a)

[^key-300d0027ee238068f789be01b8aa361e]: Words in s. 30(1) 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(3)

[^key-30267829cf610838c43d7b77ff34aaa5]: Sch. 1 para. 92(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-3027c5fba72c6e916989e2e8a205103b]: S. 835R 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. 6 para. 16 (with Sch. 9 paras. 1-9, 22)

[^key-303c05ae8901d5503c7fcacff1b39ae9]: S. 734(1)(d) substituted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 17(b), 21(1)

[^key-305ee8ef57a693c0ff2053b9ddb2081d]: Sch. 1 paras. 597-599 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. 7 (with Sch. 9 paras. 1-9, 22)

[^key-307053e60b6d03095440eb99460f29e1]: Words in s. 833(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(4)

[^key-30805d53616ba3afe09c18277b3c5890]: S. 728(3)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 63(3)(b) (with Sch. 46 para. 73)

[^key-30b8a8a4bab69cde69fa3f9cfad0e710]: Words in s. 249(4) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(8)(b), 13

[^key-30bc7b4515aa4e0465a1a18528da727f]: S. 809M(3)(a)(b) applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 42(4)

[^key-30be429da4605946e55eb854ba2146c6]: Words in s. 57(4) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(a)

[^key-30f02ec942e48da5de4a51afba67e6fe]: Words in s. 809BZH 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. 35

[^key-30f3176228e9ca81802690708da95f2f]: Words in s. 863 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 14

[^key-31429eb2730182030cf918babc8ffe94]: S. 172(ab) omitted (with effect in accordance with Sch. 5 para. 21 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 6(c)

[^key-31454db113d9ef023f2bc8461fdf658e]: Word in s. 274(3)(g) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(3)

[^key-31833e1bbb2d637f1bfd42eb758a66a2]: Words in s. 30(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), 12(4)

[^key-31d4b34e2390218cef3e9f526b325ce8]: Ss. 74A-74D and cross-heading inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 2

[^key-31d8d9d92633e63fde8aa82c64977431]: S. 685(6) omitted (with effect in accordance with s. 33(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 33(4)(d) (with s. 33(9)(10))

[^key-321900c063a375ca2d2b8bba72592efd]: S. 2(9)(e) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(2) (with reg. 32)

[^key-3231c205d10382994379dfe270935173]: S. 166(1A) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 5

[^key-32566d507cfe14c36ee4505a4afb4d86]: Words in s. 186(1)(a) substituted (19.7.2012) (with effect in accordance with Sch. 7 para. 23(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 paras. 11(a), 23(1); S.I. 2012/1896, art. 2(b)

[^key-3280fdca40e2f321a2783a3d140a2863]: S. 809G excluded (with effect in accordance with Sch. 8 para. 15(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 15(3)

[^key-328709ee62ba6656e655e93e77b2e443]: Words in s. 368(1)(c) 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. 518 (with Sch. 2)

[^key-3295396b521d0e63840864990f1a0f58]: S. 294A(7A)(7B) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(4)(b)(6) (with s. 30)

[^key-32b1355ad1a32f43b12b6361c2b63252]: S. 26(2)(aa) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(9)

[^key-32b2b0159198e645fb033d241b933af3]: Words in s. 297A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 54; S.I. 2020/45, reg. 2

[^key-3309ca34f52a6c9a80b51b2af47ff674]: Words in s. 306(6) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 12(3), 13, Sch. 27 Pt. 2(16)

[^key-3328262e8106e7181af81923dd87b65c]: S. 297A inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 3(3)(5) (with Sch. 16 para. 3(6), (7))

[^key-33478601b71f4f4ed2c39fdf298b1334]: Words in s. 24(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(a)(i)(4)

[^key-334c744aca33f39528e97446d3a4ac5b]: Words in s. 955(4) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 157 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[^key-335c3b966e4a2a9642bc3b1eb4d9ee6a]: Sch. 2 para. 47(2) 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-336b37b5d14f768073ecc136574339d3]: Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643F(4) (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-338fedc52dd790a60d5287ae7bcfee81]: Word in s. 850(4)(b) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 5(4)

[^key-33ab9502b2974ad6846501ef5873b956]: S. 442(6)(b) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(10)

[^key-33dacabf7f7f6e22a84f67e456417e59]: S. 322(5A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 10 para. 4

[^key-33ef641c5cd08bfea9f8b278807cc0e0]: 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)(b)

[^key-3405617f6464d39ba0769263271d7640]: S. 462(6) omitted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(g), 14(4)

[^key-3416f9a1e7c1c113e446237c5dd552c0]: S. 994 applied (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), 76(3)(a), 82(3)(a), 119, 122

[^key-341f9f3682ce38c7ccda03ddd5fef719]: Ss. 286A, 286B inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(8); S.I. 2011/662, art. 2

[^key-3445d259c37098563f05b7461a237bec]: S. 809L(9A)-(9C) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(8)

[^key-3459db2b9f878db317f8e5f35ea12a17]: Words in s. 11(2) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 4

[^key-34b7dababe0147a6391e147cdfaae5c9]: S. 809VO(4)-(4C) substituted for s. 809VO(4) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(a), 21(1)

[^key-34db9d158ce7f8c21a9befe70e93f717]: Ss. 12A, 12B inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(5)(17)

[^key-35014da63d8bb0418767b11735708592]: Words in s. 1016(2) Table Pt. 3 repealed (1.12.2009, 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(6)(a), Sch. 2

[^key-3505134a949ee81b9b3c39ca1fb9244b]: Ss. 809BZM-809BZP 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. 5 (with Sch. 9 paras. 1-9, 22)

[^key-353424069a27e72f28b451b02f4c100b]: Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21

[^key-3540f17679223073723629f7edaf36af]: Word in s. 894(5) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 27(3)(b)

[^key-356a245203722b49e097b5b6175d9a7f]: Words in s. 547(b) inserted (8.4.2010 with effect in accordance with Sch. 8 para. 8(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 2(1)

[^key-3576dbc9299163f774f174e9d84e2d95]: S. 816(2)-(4) substituted for s. 816(2) (with effect in accordance with art. 1(2) of the amending S.I.) by Income Tax Act 2007 (Amendment) (No.3) Order 2007 (S.I. 2007/3506), arts. 1(1), 3(4)(b)

[^key-35c8ed77271dd756e1216140d675efda]: Sch. 1 para. 509 repealed (in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(b)(ii), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

[^key-36125afd9f78e0af6e9cae4be26157d6]: Words in s. 5(b) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 9, 35 (with Sch. 5 para. 36)

[^key-36371ba02f3d71035d9b866efefb1e01]: Words in s. 274(2) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(2), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(2)(a); S.I. 2011/662, art. 2

[^key-36699316fa608e5597db4a0b62f7b5a1]: S. 809M(3)(a) substituted for s. 809M(3)(a)(b) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 29(4)

[^key-366fa0fd3062671f6f92df3c87d3551f]: S. 257A(3) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 54(2)

[^key-368cb8f791107f77baa5ac0f3dccba7e]: Sch. 2 para. 53(2) 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-368f74c85a6cb4b0c7b04ded3101faac]: Words in s. 872(2)(a)(b) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 17(a)(ii)

[^key-36a51dbe266bcb00c86dec71385aa385]: S. 966 excluded (31.5.2021) by The Major Sporting Events (Income Tax Exemption) Regulations 2021 (S.I. 2021/224), regs. 1, 3(4)

[^key-36b64fac8486cf4ea54da6ce9f0925b5]: Word in s. 856(2) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 10(3)

[^key-36d1fedd6bc7a01d77f2c324bf8a7f33]: Words in s. 668(7) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 61; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-36e147bf9f564f2bc563c43e7290088a]: Words in s. 209(3) substituted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(3)(a)(6); S.I. 2011/2459, art. 2

[^key-370ff5ca17dfce704cfd92a98e197f8d]: Words in s. 40(1)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 55; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-37277402befee12455a4b23c6fa1f8dc]: S. 809VN(2A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(4)(b), 21(1)

[^key-372c76596321b3a6ef759035a1653766]: S. 918(1)(b)(i)(ii) 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. 555(a) (with Sch. 2)

[^key-373d191c01581688754982d4f8bb7011]: Words in s. 811(6) 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)(iv)

[^key-374e48229d9387eb383b68d492b84be0]: S. 728(1)(c) and word inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 63(2)(b) (with Sch. 46 para. 73)

[^key-37526f099e50b098c5c2fc6fed44a7e1]: Words in s. 297(2)(a) substituted (19.7.2012) (with effect in accordance with Sch. 8 para. 20(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 paras. 8(a), 20(2); S.I. 2012/1901, art. 2(b)

[^key-375ca1a98de0338b737e03e42e3107fb]: Pt. 14 Ch. A1 modified (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), 19(3)

[^key-37603080127dbbce3e6163853c03a8a0]: Words in s. 809P(8) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(11)(a)

[^key-377f1971cd6eea503e4a8bf37c909b45]: Word in s. 303(2)(e) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 22 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 11(3)

[^key-37a480b19eb1734e3ff7c8db91d8fa47]: Words in s. 55B(2)(b) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(2)

[^key-37a6296011a202875e7add9a177cef24]: Words in s. 70(4) omitted (with effect in accordance with Sch. 1 para. 61(1)(2) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 1 para. 43(4)(b)

[^key-37b91bf435ccc97bede4dd318e94d117]: S. 893(2)(aa) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 27(2)(a)

[^key-37b9b59531493357ec03e15f695e54d6]: S. 460(4) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(d)(4)

[^key-3807fb5c226d71611921dc3558091a50]: Words in s. 313(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. 506(a) (with Sch. 2)

[^key-3822163d2a0912655e780d620cdb25ba]: Sch. 1 para. 379 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(2)(b)(i)

[^key-382e83bebb6a851f18fd7ec3a06041a0]: Word in s. 989 substituted (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. 33(2)

[^key-38572b775684224675785e326e25d168]: S. 809B(1A) modified (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(2)

[^key-389b0a0a70e658c82da9df05675708ac]: S. 728(1A) substituted for s. 728(1A)(1B) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 34, 70(1)

[^key-38b3cb688a72038357cdcd61e2171db9]: Words in s. 55B(6) 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(5)(a)(12)(a)

[^key-38e04be824ae8dd2fdab3c4a6d422143]: Words in s. 886(2) inserted (with effect in accordance with art. 3 of the commencing S.I.) by Finance Act 2007 (c. 11), s. 47(4), Sch. 14 para. 24; S.I. 2007/2483, art. 3

[^key-38e54178fffa3735668e77a4b6c5c965]: S. 113A and cross-heading inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 4 para. 2

[^key-394a0cc34d21122d79c551d86d52f823]: S. 833(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(3)

[^key-39704f8e85d994244854c564ecba9242]: S. 964(2) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(16) (with reg. 32)

[^key-398a82dd6d6f5a156a3009e17e70ccaf]: Words in s. 158(2) substituted (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. 13(2)

[^key-39a1fd7e6878529039dd81ef4b7cb15c]: Words in s. 292A(3)(c) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(11)(b)

[^key-39aad531f31280c0f6dbc2b980d9fd05]: S. 731(1A)-(1C) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 38(3), 70(1)

[^key-39b67a8b5b24c5052dfe297ec02e1f44]: S. 21 excluded (temp.) (17.7.2014) by Finance Act 2014 (c. 26), s. 3(3)

[^key-39c0eb228fd4317b7ba6ec3354bad10a]: Words in s. 476(3A) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 11(4)

[^key-39d7b69a24d537dc973e8cdef061df2b]: S. 173A(3)(ba) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 7(3)(a)

[^key-39dd8ffc0a49a53cdcb90586452ab3db]: Sch. 1 para. 101(4) 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-39e89693f5e7e56cf4034e7a773524ce]: Sch. 4 entries inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(2)

[^key-3a0f248fdc19635a25b431eb6fa5d7fc]: Words in s. 392(4) substituted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(2)(b)

[^key-3a2315e20bd6ac7e00b912b315f96a30]: Words in s. 809B(1) 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. 1(2)(a) (with s. 40(1)(2))

[^key-3a2cccd96ccf5581e9fa03a3d8f7b5f6]: S. 809VH(4) omitted (with effect in accordance with s. 15(8) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 15(5)(d)

[^key-3a3064a0d64f91db9693a263b70bbc1a]: S. 1014(4) excluded (26.3.2015) by Finance Act 2015 (c. 11), Sch. 6 para. 14(3)

[^key-3a513a8fdf28e3e9d510919e9f555922]: S. 173(2A) inserted (17.7.2012) (with effect in accordance with Sch. 7 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 6(3)

[^key-3a5b7d6a8773ece22db092c774f28a70]: Words in s. 991(2)(b) 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-3a5f56e27eaa14d0c5cb22d99ac9264c]: Sch. 1 para. 275 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. 12 (with Sch. 9 paras. 1-9, 22)

[^key-3a6b5de10c0556de9bd748cb85155a19]: S. 809P(13) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 8, 15(2)

[^key-3a8955f3ccfb05e90bddc7b0cb0d29a6]: Words in s. 999(1)(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. 567(2)(a) (with Sch. 2)

[^key-3a9af73196df22c63ce077a77e5513c1]: Word in s. 170(4)(b) 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(c) (with Sch. 2)

[^key-3aae898ad9ecb4dda57b98fc1106fdd7]: Words in s. 809Z10 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(5), 21(1)

[^key-3ac423b276973d3343d4e10c0b70bff7]: S. 2(13)(hc) inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(3)

[^key-3b067ffd91c91c28f71e81d171b23cf4]: Words in s. 564D heading inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(3)(a), 4

[^key-3b1259099c466a3e385317f15c806f0f]: S. 835G 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. 6 para. 5 (with Sch. 9 paras. 1-9, 22)

[^key-3b1a0e4e351e41cdbff21bcc2bf823e3]: S. 809Y(4A)(4B) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 3(3)

[^key-3b24722aeeebb696ad6d33f642cf9d57]: Words in Sch. 4 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. 572(b) (with Sch. 2)

[^key-3b474081ec615961e296b8b14191ae9a]: Words in s. 147(1)(b)(i) omitted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 98(2)(a)

[^key-3b5834e143feafeab6f32b33dfbbf148]: Words in s. 8 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(3)

[^key-3b6fa1acf63743457c5cc7c683568547]: S. 564C(2A) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 5(3) (with art. 1(3))

[^key-3b7f60c82c0f57eef2f7d7c22aafc0b5]: Word in s. 430(1) inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.

[^key-3b94d007612174bbd61fd0174dfb379c]: Words in s. 475(2) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 56(3)

[^key-3c5edb7474563226ecc5180ad8ef575f]: S. 809H excluded (with effect in accordance with Sch. 8 para. 15(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 15(3)

[^key-3c7dd0ba1b37a7977a79cace5dd20e2d]: Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)

[^key-3c9fe2d250ec20edc0f55257fb43b3ed]: Words in s. 179(2)(b)(i) 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)(a); S.I. 2011/662, art. 2

[^key-3ca6206116a234fc2fd5790de6aa4936]: Words in s. 724(3) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 11(3)(a)

[^key-3caace6b21787654490f088bcb2c5181]: S. 41(3) omitted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 4(5)

[^key-3cc000833a30f07932c49d78f6e320da]: Ss. 399A, 399B inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(7)

[^key-3cfe53b19c157ae4aecc585041646646]: Sch. 1 para. 334 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-3d00412a0a16ab6bde9ed67ac68508fc]: Words in s. 26(1)(a) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(3)

[^key-3d19c5bbffeaf1782d571fd9a7a0869f]: Word in s. 809N(9)(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)(b)(iv)

[^key-3d58ce8a58b996c76a3907b4fbd9396a]: S. 147(1)(b)(ii)(iii) substituted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) for s. 147(1)(b)(ii) by Finance Act 2008 (c. 9), Sch. 2 para. 98(2)(b)

[^key-3d669be567483633b0b066af79965a5c]: Words in Sch. 2 para. 46(3)(a) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of Income Tax Act 2007 (Amendment) Order 2007 (S.I. 2007/940), arts. 1(1), 2(3)

[^key-3d88c15537f436dee0fedb314318e735]: S. 809VIA inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(7), 21(1)

[^key-3d8df3c6a9700b3f7d4ace205fd8afc2]: Word in s. 313(6)(a) omitted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(4), 8 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(13)(a); S.I. 2011/662, art. 2

[^key-3de9aa1e969574dfa7ba423378334548]: Words in s. 489(6) 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. 702 (with Sch. 2 Pts. 1, 2)

[^key-3e26daa36e16149f9c03fa121be67732]: Words in s. 564Q(5) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 20(2)(b)

[^key-3e311549f8d7aa236ebf9fed6586bcb2]: Words in s. 449(1)(b) omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(3)

[^key-3e340b86e6634971fc7c7391df02694a]: S. 809R(7)(c) and word inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(6)(b), 21(1)

[^key-3e50a1534fe964b81f2889fcd644b943]: Sch. 1 para. 295 omitted (21.7.2008 with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(k)

[^key-3e539047ee05d1af2704ed4872ed5e89]: Sch. 2 para. 45(4) 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-3e71940aeed0b801c617b3b351dfcc69]: S. 498(2A) inserted (21.7.2008 with effect in accordance with s. 56(4) of the amending Act) by Finance Act 2007 (c. 11), s. 56(3)

[^key-3e87957a64beb3c02f4b8f4f44896aea]: Ss. 257PB-257PD applied (with modifications) by 1992 c. 12, Sch. 8B para. 8(1) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)

[^key-3e8c1b1261f7a141464f2433aff2b377]: Sch. 1 para. 114 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-3e9c637fc91173ae7a952b428ec486cb]: Words in s. 809VO(8)(b) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(d), 21(1)

[^key-3eb123d876035fc47a3676abdcdaa672]: Words in s. 705(1) 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. 459(2)

[^key-3ec8eaa4b036e36f43136977aeee8344]: S. 57 excluded (21.7.2008) by Finance Act 2008 (c. 9), s. 2(2)(a)

[^key-3ed12e53da7c99dbbbc923d596d8c643]: Words in s. 29(4B) inserted (with effect in accordance with s. 56(5) of the amending Act) by Finance Act 2013 (c. 29), s. 56(2)

[^key-3ee65d570a630a1a92216987aad6c470]: Sch. 1 para. 214 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-3f0aad8c19373e716f79ae0348ffd9f6]: Words in s. 564K(2) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(5)(b)(ii), 4

[^key-3f1d9e953d6e712a7711eedec4df4875]: S. 527(2)(e) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(4)(b) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))

[^key-3f2d5b6e6e4f0616440d2d5d7fb1874f]: Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(4); S.I. 2011/662, art. 2

[^key-3f482b69d7b5ee5a59771cfe6d9f3bd5]: Words in s. 687(1) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(6)(a) (with s. 33(9)(10))

[^key-3f5de8ab0a6c6c990c32a050f61de25d]: S. 302A inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(12); S.I. 2011/662, art. 2

[^key-3f71de6c0ac08a76e1603500b606121e]: Word in s. 274(3)(e) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(a), 13; S.I. 2018/931, reg. 4(a)

[^key-3f741d42bb9c2b65e66c8ef780fc68e9]: S. 57A omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(4)(a)

[^key-3f89c07b0ed6d4d205fb73d3d80fd55e]: Words in Sch. 4 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. 4(2); S.I. 2011/662, art. 2