Income Tax Act 2007

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(4)

S. 281(f)(i) modified (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 3(5)

S. 309B omitted (with effect in accordance with s. 28(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(4)(c)

Words in s. 424(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. 8 para. 79(1)(2) (with Sch. 9 paras. 1-9, 22)

Words in s. 836(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. 553 (with Sch. 2)

S. 966 excluded (1.1.2011) by The London Olympic Games and Paralympic Games Tax Regulations 2010 (S.I. 2010/2913), regs. 1, 3(3) (with regs. 9, 11)

S. 10(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. 3(3)

Words in s. 531(2A) 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. 531 (with Sch. 2)

S. 292A(3)(b)(ii) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 6(3)(a)

S. 74E and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 8(a), 47 (with Sch. 10 paras. 48-50)

Word in s. 158(2A) 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(2)(6); S.I. 2011/2459, art. 2

Words in s. 257DE(3) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(6)

Sch. 1 para. 564 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

Word in s. 280A(2) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(e), 13; S.I. 2018/931, reg. 4(a)

Words in s. 480(3)(c) substituted (with effect in accordance with s. 65(4) of the amending Act) by Finance Act 2007 (c. 11), s. 65(2)

Words in s. 10(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(2)

S. 809Z4(4)-(10) 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. 7(5)

Word in s. 152(7) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(g)

Words in s. 731(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 38(2), 70(1)

Ss. 809Z7(4)-(4B) substituted (19.7.2011) for s. 809Z7(4) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 43

Word in s. 392 cross-heading inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(4)(b)

Sch. 1 para. 530 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

Sch. 1 para. 111 omitted (21.7.2008 with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(o)

S. 57(1)(c) 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(6)(a)(ii)

S. 190(1A)-(1C) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 16(2), 18

S. 987(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(11)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

S. 72(5)(ba) 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. 5(b)

S. 746(2) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 19

Words in s. 910(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. 709(2) (with Sch. 2 Pts. 1, 2)

S. 838 modified by 1999 c. 29, s. 34A(3) (as inserted (15.1.2012) by Localism Act 2011 (c. 20), ss. 224(2), 240(2); S.I. 2012/57, art. 4(1)(cc) (with arts. 6, 7, 9-11))

S. 835H 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. 6 (with Sch. 9 paras. 1-9, 22)

Words in s. 975(6) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(b) (with reg. 32)

Words in s. 809L(9) substituted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 6(3), 15(2)

S. 372D 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. 54 (with Sch. 9 paras. 1-9, 22)

S. 993 modified (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), s. 8, Sch. 1 para. 8(2)

Word in s. 14(2) substituted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(c), 14(4)

S. 684(4) substituted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(7)

Words in s. 172(aa) 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. 6(a)

Sch. 1 para. 592(47) 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

Ss. 733A-733E 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)

Words in s. 28(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. 75(a) (with Sch. 9 paras. 1-9, 22)

Sch. 1 para. 458 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)

S. 809C(4)(za) 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(3)(e)

Words in s. 46(2)(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(5)

Words in s. 115(1)(d) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 10(d), 21, Sch. 27 Pt. 2(1)

Words in s. 700(1) substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 5(a)

S. 543(1)(g)(h) omitted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 3 para. 12

Word in s. 15 substituted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(d), 14(4)

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)(b), 21(1)

Sch. 1 para. 420 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)

Words in s. 809BZF(2)(b) 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. 34(2)

S. 246(3)(aa) 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. 14(2)(b)

S. 425(5)(c) 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)(d)

S. 161(5) omitted (21.7.2008 with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 54

S. 670A and cross-heading inserted (21.7.2008 with effect in accordance with Sch. 7 para. 160 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 159

Words in s. 989 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. 258 (with Sch. 9 paras. 1-9, 22)

Words in s. 38(4)(a) omitted (E.W.) (6.4.2016) by virtue of The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 256(3)(a)(i)

Words in s. 274(2) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 5(2), 13; S.I. 2018/931, reg. 4(c)

S. 842(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(9)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 745(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. 24

S. 809K(1)(c) substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 29, 47 (with Sch. 9 para. 48)

S. 809C(1A)(1B) inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 2(3)

S. 809K(1)(ca) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 42

Words in s. 809O(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(10)(b)(i)

S. 3(2)(f) And 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. 70(b) (with Sch. 9 paras. 1-9, 22)

S. 847(2)(a) 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. 21(a)

S. 55D(8)(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 57(2)(a); S.I. 2022/283, reg. 2

Sch. 1 para. 52 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(3)

S. 966 excluded (27.5.2022) by The Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations 2022 (S.I. 2022/487), regs. 1, 3(4)

Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21

S. 157A inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(1)(b)(4); S.I. 2018/931, reg. 2(a)

Word in s. 809VG(7) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(3)(b)(ii), 21(1)

S. 252A inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 19

Words in s. 32 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. 3

Words in s. 856(1) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 10(2)

Word in s. 57(4) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(10)(c)

Words in Sch. 2 para. 80(f) 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. 571(4)(a) (with Sch. 2)

S. 506 omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(l)(vii)

Words in s. 989 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. 33(3)

S. 257MQ(2) 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(3)

Words in s. 47(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

Words in Sch. 2 para. 69 inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(2), 13; S.I. 2018/931, reg. 4(e)

Words in s. 57(1)(g) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

S. 175(1ZA)-(1A) substituted for s. 175(1A) (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 11(2)

S. 725(2A)(2B) inserted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 12(3)

S. 117(2A) 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)

Words in s. 384B(1) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 8(b)(i), 47 (with Sch. 10 paras. 48-50)

S. 274(3B) inserted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(6)

Ss. 66-70 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(a)

Words in s. 47(4)(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(6)

S. 294A 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. 11

Words in s. 809L(6) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(6)(a)

S. 809H(5B)(za) 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)(c)

S. 2(9A) inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(2)(a) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))

Sch. 1 paras. 27-35 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)(vi)

S. 809VH(2)(b) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(c)

S. 918(8) 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. 555(c) (with Sch. 2)

Words in s. 974(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. 561(4) (with Sch. 2)

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)(a)

Words in s. 257MNC(6) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(7)(b)

Words in s. 31(4) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(3)(b)

Words in s. 173A(3)(c) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(2)(a)

Ss. 809BZJ-809BZL 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. 4 (with Sch. 9 paras. 1-9, 22)

S. 809Z2(2)(a) omitted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 12 para. 11

Sch. 1 para. 107 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)

S. 735(6) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 42(5), 70(1)

S. 835X 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. 22 (with Sch. 9 paras. 1-9, 22)

Words in s. 498(1) 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(7)(a)(ii)

Words in s. 809M(2)(e) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 7(2), 15(2)

S. 173A inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 5(3) (with Sch. 16 para. 5(5)(6)8)

Words in s. 745(1) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(9)(17)

S. 13(2)(c) and word inserted (21.7.2008 with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2008 (c. 9), s. 68(1)(b)

S. 1014(4) excluded (26.3.2015) by Finance Act 2015 (c. 11), s. 20(5)

S. 973(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. 560(5) (with Sch. 2)

Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(8)

Words in s. 246(3)(a) substituted (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. 14(2)(a)

S. 24B inserted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 10(3), 14(3)(a)

Words in s. 55B(2)(b) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(8)(17)

S. 809H(3B) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(8), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

Words in s. 280B(2) 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(2)

Word in s. 446 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.

Words in s. 809S(4) 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(13)

S. 57(7) inserted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(b)

S. 838A inserted (16.12.2010 with effect in accordance with Sch. 14 para. 3(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 14 para. 3(3)

Words in Sch. 2 para. 38(2) substituted (with effect in accordance with s. 38(3) of the amending Act) by Finance Act 2020 (c. 14), s. 38(2)(a)(iv)

Word in s. 303(2)(f) omitted (with effect in accordance with s. 56(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 56(5)(b)

S. 437(1A)-(1C) 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. 2(3)

S. 285(3A)(3B) substituted (6.4.2011) for s. 285(3) (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(6); S.I. 2011/662, art. 2

S. 835S 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. 17 (with Sch. 9 paras. 1-9, 22)

Words in s. 809L(4)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(4)(a)

S. 191 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 2 para. 42 (with Sch. 2)

Word in s. 564G(2)(h) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(7)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 899(4)(b)(ii) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(13) (with reg. 32)

Word in s. 24(1)(a) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 37(2)(a)(ii)(4)

S. 25(2) modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 2(6) (with Sch. 2 para. 3(2)(3))

Words in s. 327(1) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(2)(c)

S. 57 excluded (19.7.2011) by Finance Act 2011 (c. 11), s. 3(2)

Words in s. 564A(3)(b) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(2), 4

Words in s. 186A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 51; S.I. 2020/45, reg. 2

S. 850(1) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 5(2)

S. 45(2A) 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)(b)

Words in s. 57(3) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(a)

S. 809W cross heading 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. 8

S. 257LDA 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. 3

Words in s. 394(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. 522(b) (with Sch. 2)

Word in s. 745(1) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(12)(a)

S. 173A(3)(b)(ia) 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. 12

S. 21 excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 5(5)(a)

S. 1014(6)(b) substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 125(2)

Words in s. 892(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. 28

S. 274(5)(ba) inserted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(7)(a)

S. 721(3A) inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 61(3) (with Sch. 46 para. 73)

Sch. 1 para. 232(2) 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)(vi)

Words in s. 476(4)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 11(5)

S. 835W 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. 21 (with Sch. 9 paras. 1-9, 22)

S. 835B 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. 18

S. 280B 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. 3

Words in s. 26(1)(a) 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(3)

Words in s. 220(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)(d)(6); S.I. 2011/2459, art. 2

Sch. 1 para. 510 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)

Words in s. 809Z(1) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 5(2)

S. 1026(b)(c) 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(17)(b)

Words in s. 919(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 22(b)

Words in s. 987(2)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 6(4)(b); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 853(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 3(2)(b)

Word in s. 809Z4(3)(c) 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(b)

Words in s. 55C(3)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 8

S. 887(5) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 110(5) (with Sch. 5) (as amended (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 11, 15)

S. 963A inserted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), s. 8

Word in s. 713(1) 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(11)(b)

Words in s. 158(4) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 1(5), 10; S.I. 2018/931, reg. 3(a)

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)(a) (with reg. 32)

S. 58(4) inserted (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. 9

Words in s. 75(6)(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 46(3), 61(1)

S. 361(3)-(3H) substituted for s. 361(3) (with effect in accordance with Sch. 27 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 27 para. 5(2)

S. 292A inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 6(3) (with Sch. 16 paras. 6(5)(6), 8)

Words in s. 148(5) 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(3)