Income Tax Act 2007

[^key-53d34b5dfe59f05a3d0a782fdbdc4864]: S. 835N 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. 12 (with Sch. 9 paras. 1-9, 22)

[^key-53fac2eae740ed4c95b3d32b87f124e4]: S. 809X crossheading 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. 9

[^key-5408b2d9a079d0ab2b2a386bd8a2df69]: S. 74C(4) 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. 45(3), 61(1)

[^key-54225dd7b4e075522d014e4cce11a702]: Sch. 2 para. 40(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5430f39bdfb591321bfa9ab76473ee9a]: Sch. 1 paras. 616-620 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)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-5443726c79a5d2ab5fe76b39b35432e5]: Ss. 742C-742E applied by 2005 c. 5, s. 643B(3) (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-546738452cb34194c52690870dd1e8dd]: S. 2(5A) 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. 7

[^key-546a027a3104d5fd550b9fa1459a5863]: Words in s. 1020(2) 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. 93(3) (with Sch. 9 paras. 1-9, 22)

[^key-546b1851370b4a812060f875c26c070b]: Words in s. 833(5) 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)(v)

[^key-547ef4caa5a45664ab3aa147db4e4edc]: Words in s. 558 substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 126(2) (with s. 20(2), Sch. 8)

[^key-5482fe0d7f1984ff59c99c97875e3630]: S. 450 applied (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 19(2)

[^key-54869ed8cef68b646a29d4656ee06f1f]: Sch. 1 paras. 104-106 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)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-5490e7c29c4da66c08f2265b805105a9]: Words in s. 809ZQ(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 29(3)

[^key-55188014e853b860f5d8779159e34e58]: Words in s. 280C(9) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(9)(b)

[^key-551c26443592c2e22e250f18d9777ca2]: S. 103B(4) 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. 49(3), 61(1)

[^key-551fa208bbb479d168b1a7df9b093603]: Words in s. 55C(1)(b) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(9)

[^key-5522577454616832e96792c7d9da682d]: Words in s. 835 heading omitted (with effect in accordance with s. 1329(1) of the amending Act) by virtue of Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 705(3) (with Sch. 2 Pts. 1, 2)

[^key-5536e17cf4dbdad02f1a1fd7a314b3a4]: S. 944(1)(a) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(6)(a) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))

[^key-55595282cb49e63469f22e92980dcdd4]: Words in s. 37(2) 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)(i)

[^key-557364bea42aa18afce9aa653c0b889e]: Words in s. 284(1)(d) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 10 para. 5

[^key-55981da7a4fad500d595c084c3bc8d84]: Sch. 1 para. 310 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(3)

[^key-559bf552f6f3e1c08e95d687d56cc018]: Sch. 1 para. 197(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. 1 (with Sch. 9 paras. 1-9, 22)

[^key-55d68f3880c185bee054a613d5838707]: Words in s. 392(4) inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(2)(a)

[^key-55ec7d9c41af73d70e0a86d42c4ce58c]: Word in s. 274(3)(c) 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-55f2a63cfe68a82e0b1ab7e952fcba8c]: 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)(b) (with Sch. 2)

[^key-560803c3cfff6a33ef01bb3f9d181750]: Words in s. 199(3)(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. 501(b) (with Sch. 2)

[^key-562d5efde0a0eef87998acaec8a1e9c1]: S. 192(1)(ka)-(kd) substituted for s. 192(1)(ka)-(kc) (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2016 (c. 24), s. 28(1)

[^key-565aba457567aca6f032e78fd5da4ea2]: Sch. 1 para. 250 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-568241c34867beff0a8c59ef5ca3f339]: Words in s. 989 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 8(3)

[^key-569935d0f0c66ff73cfe2b5a9d687f09]: Sch. 4 entry 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. 36(4)

[^key-56afddbf84404045f4a6a6c218c59754]: Words in s. 17 heading 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. 8(3)

[^key-56b7bf939705aa2f269d7f74dd8896d0]: Words in s. 33(3) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(a)

[^key-56d41f9580e86e2439b1eb1638d908e4]: Words in s. 186A(2) substituted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 13(a)

[^key-56d789054fb8effaa13ad6b9d9b715ab]: Words in s. 465(4) 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. 55

[^key-56fca9a38602e21fc4ad0b1df6cc9313]: Sch. 1 para. 301 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-571dc536c134788ea70cdc1f3a660d5e]: S. 286(3)(eaa)(eab) 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. 6(3)(b)

[^key-572232213d01eba72281f9d293d2ef44]: Words in Sch. 3 Pt. 1 omitted (retrospective with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859), art. 4(7)(a)

[^key-57383c5ab89b246dc0b67ada4e9a0ae2]: Word in s. 152(9)(b) omitted (with effect in accordance with s. 22(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 22(2)(i)

[^key-573acbbe0661e5f0acf097c757ffd043]: S. 57 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 2(2)

[^key-574c8a9ba585f6d557f7098d2a799d1c]: Words in s. 173A(1) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 2(2), 10; S.I. 2018/931, reg. 3(a)

[^key-575243a12d20f19ca1c8f6a703a30cd5]: S. 186A inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 2(3) (with Sch. 16 para. 2(4)(5))

[^key-576c6affe8c15fdd5f41081f8d3d777d]: S. 993 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 2(6)

[^key-57d85dd67d25e268bfd78507bf70dd06]: Words in s. 102(2) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 7(3), 21

[^key-57ddc9883ef37f19b25df85f46e391fe]: Sch. 1 para. 359 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-581b85e48fed3a774f152ab290924230]: Words in s. 980(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. 718 (with Sch. 2 Pts. 1, 2)

[^key-584e0674b5790fd4b4301297f7148901]: Pt. 11A 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. 3 para. 5 (with Sch. 9 paras. 1-9, 22)

[^key-585e139fc3bd325e79a382a4b7f95fcb]: Ss. 696, 697 omitted (with effect in accordance with s. 34(8)(9) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 34(3)

[^key-585f830a77df6d4be083f0ee51a6f589]: Words in s. 944(1)(b) substituted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(6)(b) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))

[^key-5868631b2572db4477b71f5c39e15e12]: Word in s. 437(1) substituted (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. 2(2)

[^key-588ebc3c41a5bb58ba93f077f2fdcd61]: Word in s. 727(5) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 33(b), 70(1)

[^key-588f0e8ab1782b0dc600cfd5d046d75e]: Words in s. 809N(9)(a) 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)(ii)

[^key-58df0aabb8ab18b7e40ab60807baec21]: Words in s. 175A(8) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(3)(b)

[^key-591a3d89fe13fa82050e7de332b23926]: S. 853(5) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(10) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-592ad21e8d26a68382b8374fb149ec04]: Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)

[^key-594b2e9f22870c7b8027c249d1997575]: Words in s. 989 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(8)(10)

[^key-597e117924c3439744c83f2a39c5226d]: Words in s. 327(4) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(3)(a)

[^key-5986c632507145148fe64a82353039dd]: Words in s. 454(7) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022 (S.I. 2022/169), regs. 1(1), 2(3)

[^key-59ae67d9632957c145ebe853461b4d02]: Words in s. 991(3)(c) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 111 (with Sch. 5)

[^key-59b721de6dae2986f45ab52dabad6a28]: Words in s. 809H(1A) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(5)(b)(ii)

[^key-59c43eb6e9e125e3627c2cfc454f3c4e]: Pt. 13 Ch. 5AA inserted (with effect in accordance with Sch. 17 para. 24(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 24(1)

[^key-59e21eaac0e94891bbc7fbba26315231]: Words in s. 13 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(5)

[^key-5a33016d13d57e4b78bc83e79c855272]: S. 37(1) 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)(a)

[^key-5a90ab2d4af544ced96e905236e48724]: 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. 274(3), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

[^key-5ac29af9b6b8fcfaf73cc911842aa105]: Words in s. 482 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(3)

[^key-5acdaf3595f7f39929574261121483e7]: Words in s. 26(1)(b) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(2)

[^key-5b101c4a243f71a69ec6e35e6133e416]: Words 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(4)

[^key-5b141d6105b87c4254ced51d7b89d6ea]: Words in s. 74C heading substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 7(3)

[^key-5b15d1a437e03f8219e0deb6b15c32bb]: S. 25(2) excluded by 2005 c. 5, s. 535(8) (as inserted (with effect in relation to the tax year 2019-20 and subsequent tax years) by Finance Act 2020 (c. 14), s. 37(2)(5) (with s. 37(6)))

[^key-5b2189e40d55d912900070591943c255]: S. 809M(3)(ca)(cb) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 7(3), 15(2)

[^key-5b40901b051da8fe24abb29020825187]: S. 306(4)(a)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 12(2), 13

[^key-5b5b0d64cce15a749f79b61d5f2ae2bb]: Words in s. 274(2) inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 18 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 2(2)

[^key-5bb32fc76899ea186def481249c537e8]: Words in s. 809H(1)(c) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(5)(a)

[^key-5bf53d5d49965ca1102ce95695508b9c]: Words in s. 686(1)(a) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(5)(a) (with s. 33(9)(10))

[^key-5c3397adcc3c67686a4c2e592d0b4c5e]: Words in s. 280C(3)(a) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 7, 10; S.I. 2018/931, reg. 3(b)

[^key-5c3e9dec7e2484fd0ab0d011639f2c67]: Words in s. 809Z7(2)(d) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 24(a) (with Sch. 46 para. 26)

[^key-5c465246cfd7dafef6e09904d9dfafea]: Pt. 13 Ch. 5B restricted by 2004 s. 12 s. 196I(5)(6) (as inserted 17.7.2012 (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 15 (with Sch. 13 Pt. 4))

[^key-5c52e2fb5bee820bbeb2db0f48e3196c]: Word in s. 809(1) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 18(a), 21

[^key-5c8bb55720da9f801ddec2d77a984691]: Words in s. 55B(6) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(8)

[^key-5c97e0a1da521df9099dbb68af279e5b]: S. 195(7) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(7)(c), 13

[^key-5cde1392f82d4e3406e68bc2f297cdf6]: Words in s. 292A(3)(c) substituted (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. 7(3)(b)

[^key-5ce4389fb658e4db9433fc4acba582de]: Words in s. 252A(4) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(2)(a)(6) (with s. 30)

[^key-5d0694409877279c1d53f4b9e1e7dfab]: S. 372B 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. 2 para. 52 (with Sch. 9 paras. 1-9, 22)

[^key-5d0d9a36b26fc3737f41d4bc3b1bc995]: S. 809H(3A) substituted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 8

[^key-5d257032c4f445a530b47b55c10faa8b]: Sch. 1 paras. 371-376 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-5d434e043add3efc5239b77aa961a792]: S. 286(3)(ja) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 3(2)(5) (with Sch. 16 para. 3(6)(7))

[^key-5d454425b828f782de0e6792b710bd57]: S. 809VH(6)(ba) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(f)

[^key-5d6229384f2359b35b24dc505448ef61]: Words in s. 45(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-5d8d24fcb4e43182b3c892698b7a51d4]: Word in s. 792(8) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 17(b), 21

[^key-5de72ec0255d074a6cf35e081e5d6229]: Words in s. 809AZF(1) omitted (with effect in accordance with Sch. 17 para. 23(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 17 para. 23(2)

[^key-5dfe0a4e69f3a340a1f8a88766afee98]: Sch. 1 para. 134 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-5e35f27714ceab08551e13dde93cff72]: Words in s. 853(1) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 7

[^key-5e70e91a5b5f7fc48c66a32352f291d7]: S. 730 substituted (21.7.2008 with effect in accordance with Sch. 7 para. 170 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 167

[^key-5e741e8dbf0312c17d4c91eabf9fe6e1]: Words in s. 853(2)(b)(iii) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 108 (with Sch. 5)

[^key-5e831d35e4af258a404085ea76a278a8]: S. 34(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(b)(4)

[^key-5e924608de579465f6a389b6ca1480ff]: S. 384(3)-(5) inserted (21.7.2008 with effect in accordance with Sch. 22 para. 21(4) of the amending Act) by Finance Act 2008 (c. 9), Sch. 22 para. 21(3)

[^key-5e99f2117a14ad4b9aa971bd0cde7241]: Words in s. 868(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. 14

[^key-5ec05c99ee51040f6f1be880fcb37a87]: S. 993 applied by SI 2006/964 reg. 14C(10)(a) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 11)

[^key-5ed5c133efbe6df37579a66b8f5e6e68]: Words in s. 210(1)(b) 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)(b)(6); S.I. 2011/2459, art. 2

[^key-5edfde5f4d99ed801b5ac3b382c686b8]: S. 809Z1 omitted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 7 para. 6

[^key-5ef0ebab91b3ab39e09c76ba459a9bcc]: S. 685(7A)(7B) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(e) (with s. 33(9)(10))

[^key-5efd674ca993fab880e997da678864f3]: Words in s. 326(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 16(4)

[^key-5f12fd7742bf1d59264236b6c69d36bb]: Ss. 173AA, 173AB 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. 8

[^key-5f21e11a36776ea6abea59402a6cd2dd]: Ss. 527, 528 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 6(5)

[^key-5f408d354ec47bdf0f61e32f3829d92a]: S. 809VI(3)(a)(b) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(6), 21(1)

[^key-5f5202ea23610001dc661e558ca6138c]: S. 123(2A) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 6

[^key-5f6885d45b0e3d8223e5c57493a99d70]: S. 24A(7)(c) 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. 39, 61(1)

[^key-5f7a4dc779bb09082385520049579d52]: Words in s. 989 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. 10(a)

[^key-5f96c4d24499f83f4df7c7a8c0763350]: Words in s. 284(1)(d) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(c), Sch. 27 Pt. 2(16)

[^key-5fb168bb643ba935529447b292454376]: Word in s. 388(2)(a) 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(4)(a), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

[^key-5fbef5cb05a61c37243bd695c93adce7]: S. 257MQ(1)(f) omitted (with application in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 13(2); S. 257MQ(1)(f) omitted (with application in accordance with Sch. 1 para. 15 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 10(2)(c)

[^key-5fcad490176b877dd50aa57e76ec8551]: S. 809VG(9)(aa) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(3)(c), 21(1)

[^key-5fd42c0c82451e936ee51c287a0007a4]: Word in s. 257M cross-heading 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. 6(1)

[^key-5fdbacabe68cb69fe82c3ff3f8074d66]: S. 257LEA inserted (with effect in accordance with Sch. 1 para. 14(3)(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 4

[^key-5ffcbafec2bebec33a40e890d41ac19b]: S. 35(1) renumbered (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2009 (c. 10), s. 4(1)

[^key-601a8d6467318202cbd3f951d1d11d4a]: Words in s. 257(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. 503(b) (with Sch. 2)

[^key-60421ed7e2deb768fef460c1a30e220d]: Words in s. 213(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. 16(b)

[^key-60498663348f5ed7f798ca0b7006bcbb]: Words in s. 974(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. 561(3)(a) (with Sch. 2)

[^key-6089ef6474995617fba6281f0f801030]: Words in s. 57(2) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(a)

[^key-60a4c6052bc4044e0953b17c65a529c3]: Pt. 8 Ch. 1A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 32(2)

[^key-60af532186aacdf1b6cf7226625d61d5]: Words in s. 886(2) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 12(b) (with regs. 7(4), 9(1))

[^key-60c570df7ff155bc51eab54291ff31a8]: Words in s. 498(1) 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. 22(2)

[^key-60d1421f662b0ccc1a461f43ce22b19d]: Words in s. 287(1) 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. 5(2)

[^key-60d985f02527496b7a0615eb40aaaa19]: Words in Sch. 2 para. 70(2) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(3), 13; S.I. 2018/931, reg. 4(e)

[^key-610bcecb0408820e7be46c7c3e79334b]: Sum in s. 348(4)(b) substituted (with effect in relation to accreditation periods ending on or after 1.6.2023) by The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023 (S.I. 2023/518), regs. 1, 2(b)

[^key-610cb55d5f66ea3b6496293eb2b849bc]: Sch. 1 para. 561 omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 4(14)(a)

[^key-61397116ae833d9a9525703e6691f969]: S. 331B inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 9, 10; S.I. 2018/931, reg. 3(b)

[^key-6166ecb18b3db7deba957eaa402f0853]: Words in s. 32 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. 77(2), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-61722d073743b3041a19f72e94c1104c]: S. 862 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 51

[^key-61a6881d86b26775873bfc9c1a558578]: Words in s. 899(4)(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. 707 (with Sch. 2 Pts. 1, 2)

[^key-61b842bf017678cf1ab9a3dbd43dd164]: Sch. 1 para. 302 omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 10 para. 20(4)

[^key-61bf6dfec8b29f824f52106d7dbb50d1]: Words in s. 10(6) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(5)

[^key-61cde6162f63fd78bc326faf647dcec7]: Sch. 1 para. 296 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-61e862053a7c36f6fdd5ab5473978b69]: Words in s. 809VH(10)(b) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(g)

[^key-620423ff67953516e024e1c2471b8cff]: S. 809B 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-6210cbc5126084684837986fbd8df3a3]: S. 698(5) substituted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(5)

[^key-62128e5981d4292de47cb5ce4bdf9d87]: Words in Sch. 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. 1 para. 572(a)(ii), Sch. 3 Pt. 1 (with Sch. 2)

[^key-6217ec651abd2cc1d9888263503c4c50]: S. 397(2)(a) substituted (with effect in accordance with s. 14(2) of the amending Act) by Finance Act 2014 (c. 26), s. 14(1)

[^key-625712fbf1fe627c94da18805d2f04d7]: S. 1011 applied (with effect in accordance with Sch. 16 para. 6 of the amending Act) by 2003 c. 14, Sch. 9A para. 6(5) (as inserted by Finance Act 2021 (c. 26), Sch. 16 para. 5)

[^key-628c41a7e5d3b31c011b66bbf5c33a43]: Ss. 103A, 103B inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 8, 21

[^key-62a25a7c16af462230827c355e217c95]: S. 564G(2A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(7)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-62b021a2e38bbdbf485da54dc67631df]: S. 745(1A) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(6)(a)

[^key-62b314308aa8892ad0947ec5ca978ae0]: Words in s. 53(5) 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. 78(3) (with Sch. 9 paras. 1-9, 22)

[^key-62dd649411f523b49c93204d7aa9ec9a]: Words in s. 78 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. 22(b)

[^key-6315717fcd6f94d927f545655ddb7b76]: Words in s. 713 inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(7) (with s. 33(9)(10))

[^key-632de5208da3a46e988f89034be61be0]: Word and S. 430(1)(c) omitted (1.4.2012) by virtue of 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-636337482b90208811fa526b32a39950]: Words in s. 795(2)(b) 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. 59(3), 61(1)

[^key-6372cb0841afec70868b5b29fb1b0431]: Sch. 1 para. 535(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. 35

[^key-637b336206c0a07cb2d2e1b050afc5bd]: Words in s. 70(5) substituted (with effect in accordance with Sch. 1 para. 61(1)(2) of the amending Act) by Finance Act 2022 (c. 3), Sch. 1 para. 43(5)

[^key-637b504737db50ffbe59672045148a2a]: Word in s. 251(1)(c) substituted (with effect in accordance with Sch. 16 para. 19(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 16 para. 19(1)

[^key-637e78b83e424d2fd844b5e3e45b7276]: S. 735B(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 45(3), 70(1)

[^key-63a5549b13290e6ca3d1db45c203b471]: S. 855(1) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 9

[^key-63aa60779f49c03b13cbe19712a51da9]: Word in s. 301(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. 504(c) (with Sch. 2)

[^key-63b176bbed3c25c8966f94386f9932ee]: S. 20 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. 10

[^key-63f4c72b76d8d5c82178d5b77c588ebc]: S. 313(6)(c) and word inserted (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(13)(a); S.I. 2011/662, art. 2

[^key-6403497eab64606d27c0a841effa12ab]: Word in s. 8(3) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(1)(c)(3)

[^key-64061210138eba374dca5f28d4f5ee7c]: Words in s. 10(4) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 4(b)

[^key-642bf494d5ebe579c46b754de5a95166]: Words in s. 744(2)(a) 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. 17(3)(a)

[^key-643a7574202e30e8b431d34f8a9da6dc]: Sch. 1 paras. 85-87 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-6450fe11617d77019e4c790324b2a139]: Sch. 2 para. 48(3)(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-647f0327431900a507e6f6683df8a428]: Word in Sch. 2 para. 148(3)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 19(a), 21

[^key-64920c9fa3db16d7c68ac284c3cb06a2]: Words in s. 1025(2)(d) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(9)

[^key-64b8074380584ef8bee44d557d9787ba]: S. 476(3A) inserted (with effect in accordance with Sch. 8 para. 12(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 12(1)

[^key-64be4182e3f90dc98fe4df31df5a793e]: Words in s. 136(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. 496 (with Sch. 2)

[^key-651f548b2b11ccd61935ad279122c8cd]: Words in s. 475(3) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 56(4)

[^key-65247f7be6324b9322d6ab173dc265b5]: Words in s. 877 substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 26(a)

[^key-6534fc441879c8592ebf4e7672fe9687]: Letter in s. 416(1)(a) substituted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 3(2)(a)

[^key-659c7933264a61eb5a6e22567161437f]: S. 994 applied by SI 2006/964 reg. 14C(10)(a) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 11)

[^key-65cabcb0b98cd5f73783d43104b30bb3]: Word in s. 727(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. 62 (with Sch. 46 para. 73)

[^key-65dbf2484a4976db42effaec15118a6a]: S. 152(9)(ba) inserted (with effect in accordance with s. 22(9) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(i)

[^key-65dcfba6bb9246f198a2eb4bc84799ca]: Word in s. 297B(2)(a) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 4, 10; S.I. 2018/931, reg. 3(b)

[^key-6609efc963ba4a69b632848531952e74]: S. 850(2) 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. 5(3)

[^key-6628c7b284eecd0a767b097ceb05d9f0]: S. 21 excluded (19.7.2011) by Finance Act 2011 (c. 11), s. 2(2)

[^key-663819f7219d44fc43d0d5d18b39a665]: Words in s. 6(3)(b) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(3)

[^key-663aab71536aca4dd3468c65a569bb04]: S. 809B applied by 2003 c. 1, s. 41C(7) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)

[^key-6645a109815d5bd1cab1e239dd0a4876]: S. 175A(7A)(7B) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(1)(b)(6) (with s. 30)

[^key-665175e5c79ba4abfcca0d566cfc375a]: Word in s. 558 omitted (14.3.2012) by virtue of Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 126(3), Sch. 10 (with s. 20(2), Sch. 8)

[^key-6657ed56c0ced8b2f883cb9ab1b0128c]: S. 809YF inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 4

[^key-667f6c71d24390131ba636ff29b159dc]: Sum in s. 348(4)(a) substituted (with effect in relation to accreditation periods ending on or after 1.6.2023) by The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023 (S.I. 2023/518), regs. 1, 2(a)

[^key-669d459ec666ef92f8d28076f5244de4]: Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(b) (with reg. 32)

[^key-66bd5ee46a516c1f3f9261acf7e22992]: Pt. 15 Ch. 9 modified (with effect in accordance with art. 2 of the commencing S.I.) by Finance Act 2007 (c. 11), s. 47(4), Sch. 13 para. 13; S.I. 2007/2483, art. 2

[^key-66d65ea97f554395a0916563b0728e25]: S. 870(2) 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. 15

[^key-66d9095a060e3730d303d1798f0bb34e]: S. 1014(5)(b)(iia) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(4)(a)

[^key-66e19bd0d8ac168954929d0d71ef0024]: Words in s. 809A inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(6)(b) (with s. 40(1)(2))

[^key-66ef285492c475c165e02c90b4356784]: Word in s. 243(1)(d) 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. 19(a)

[^key-670172eb8333a43026d2a90ed983716f]: S. 809Z4(3)(ba) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(3)(b)

[^key-6732c331a6a1d60798b0c6300d50589d]: Words in s. 809R(6)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(5)(b), 21(1)

[^key-673602cf671c5dc71e4ac6aa94d3b705]: Words in s. 175(3) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 7(4)(b)

[^key-6736e5d5193b8fde27cc4c8428cfd49c]: S. 525(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. 54(3), 61(1)

[^key-67634fd66d4c2787c8fc76e9bd8fd30b]: S. 809I(5)(6) inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 21 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 20(4)

[^key-67bcd0b958d6aac4bd0f0154fa81e38d]: Words in s. 529(2) substituted (1.4.2011) (with effect in accordance with art. 14(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 14(1)

[^key-67dbf8b3833dc1d3bc56d9a281b3ebcb]: Words in s. 928(5) 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. 556(3) (with Sch. 2)

[^key-67fc98e0a70c7598d5afffb812d5f102]: S. 158(2A) 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. 13(3)

[^key-682b425884d365e7ae99f89245dd9ff9]: S. 247(3A) 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. 17