Income Tax Act 2007

S. 918(5A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 20(4), 31

Words in s. 24(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(4)(b)

Words in Sch. 4 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(3)

Word in s. 190(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. 500(c) (with Sch. 2)

S. 460(1)(b) and preceding word omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(c)(i)

Word in s. 564C(3) omitted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 5(4)(a) (with art. 1(3))

Words in s. 809H(1A) substituted (with effect in accordance with s. 24(4) of the amending Act) by Finance Act 2015 (c. 11), s. 24(3)(b)(i)

Ss. 914-917 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(b)

Ss. 75-79 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(d)

S. 809C(1)(b) substituted (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(2)

S. 1014(2)(fa) substituted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 327 (with Sch. 9 paras. 1-9, 22)

Words in s. 732(1)(e) inserted (with effect according to Sch. 10 para. 21(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 14(a),

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

Words in s. 745(2) substituted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(6)(b)

Words in s. 60(1)(c) 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. 2

Word in s. 327(1) omitted (18.11.2015) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(2)(c)

Words in s. 31(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 14(2)

Words in s. 989 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 562(10) (with Sch. 2)

Word in s. 6(1)(b) omitted (with effect in accordance with s. 6(6) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 6(2)

S. 21(3A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(3)

S. 735C heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 46(2), 70(1)

S. 311 omitted (18.11.2015) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 14

Words in Sch. 4 inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(3)

S. 23 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 1(5) (with Sch. 2 para. 3(2)(3))

Word in s. 23 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)(f), 14(4)

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)(iii), 4

S. 1007(2) 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(5)

Words in s. 989 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(16)

S. 809EZB(1)(c) substituted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(1)

Words in s. 809Z4(3)(d) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(3)(c)

Words in s. 857 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. 11

Words in s. 6 heading omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(5)

S. 994 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 3(5)(a)

Words in s. 809X(3) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 2

S. 257MA 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)

Words in s. 1017 substituted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 328 (with Sch. 9 paras. 1-9, 22)

S. 1014(2)(g)(iic) 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. 285(3)(b) (with Sch. 9 paras. 1-9, 22)

S. 297B 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. 13

Words in s. 531(3) substituted (with effect in accordance with s. 52(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 17 para. 18(b)

Words in s. 953(6)(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. 558(a) (with Sch. 2)

Words in s. 989 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(f)(4)

Words in s. 745(3) substituted (with effect according to art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(9)(c)

S. 647(6)(7) substituted for s. 647(6) (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 19

S. 172(ca) 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. 6(d)

Ss. 809EZDA, 809EZDB inserted (with effect in accordance with s. 45(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 45(1)

S. 383(5)(aa) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 55(2)

Ss. 809BZF-809BZI 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. 3 (with Sch. 9 paras. 1-9, 22)

Words in s. 886(3) inserted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 24(2)(c)(iii) (with regs. 52-58)

Words in s. 809YD(8) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 106(6)

Sch. 1 para. 544 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)

Word in s. 13(4) 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. 6(b)

Words in s. 294A(2)(a) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 8, 10; S.I. 2018/931, reg. 3(b)

Word in s. 497(1) inserted (with effect in accordance with art. 3(8) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(5)(a) (with art. 3(10))

Words in s. 886(3) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 24(2)(c)(i) (with regs. 52-58)

S. 239(1) Table omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 105(2)(c)

Pt. 14 Ch. A1 modified (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 18(1)(2)

Words in s. 728(2) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 14(3)

Sch. 1 para. 172 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 9(e), 12

Words in s. 27(5) omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(a)

Sch. 1 paras. 153-159 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. 462(11) 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(2)

Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(b)

Words in s. 27(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 7

Sch. 1 para. 473(2)(a)(b) repealed (in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(b)(i), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)

Words in s. 614ZD(3) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(9)(a)

Sch. 1 para. 109 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)

Sch. 1 para. 83 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)

Words in s. 734(4) substituted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 17(c)(ii), 21(1)

S. 192(2)(g) and word substituted for s. 192(2)(g) (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2016 (c. 24), s. 28(3)(a)(i)

S. 721(5)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 61(4) (with Sch. 46 para. 73)

Sch. 2 para. 56(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)

S. 257A(4) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 54(3)

S. 809Z5(2)(3) omitted (21.7.2009 retrospective) by virtue of Finance Act 2009 (c. 10), Sch. 27 paras. 11(3), 15(2)

Pt. 10A 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. 2 (with Sch. 9 paras. 1-9, 22)

Words in s. 939(6) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 8

Words in s. 425(4)(b) 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. 80(2)(a) (with Sch. 9 paras. 1-9, 22)

Words in s. 33(4)(b) substituted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(e)

Ss. 74ZA-74D applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(b)

Words in s. 901(4) 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. 29

Words in s. 564G(2A) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 6(3)(b); 2020 c. 1, Sch. 5 para. 1(1)

Word in s. 809VD(1)(b) 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(3)(a)

S. 698A inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6)

Word in s. 425(5)(a)(v) omitted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 12 para. 24(a)

Sch. 2 paras. 112-124 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(4)

S. 809H excluded (with effect in accordance with Sch. 8 para. 16(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 16(3)

Sch. 1 para. 515(3) 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(18)

Pt. 13 Ch. 8 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1

Word in s. 286(3)(k) 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. 4

Words in Sch. 4 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 108

Words in s. 292A(3)(c) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(11)(a)

Words in s. 151(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(3)

Words in s. 297A(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 72; S.I. 2014/1640, art. 5(2)(cc)

Words in s. 356(1) 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. 513(2), Sch. 3 Pt. 1 (with Sch. 2)

Sch. 1 para. 543 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)

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(a) (with Sch. 2)

Words in s. 809C(1)(b) 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)(a)

S. 356(2)-(4) substituted for s. 356(2) (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. 513(3) (with Sch. 2)

Words in s. 720(4) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 28(a), 70(1)

Word in s. 162(b) omitted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 3

Words in s. 158(2)(b) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 para. 1(3), 10; S.I. 2018/931, reg. 3(a)

Pt. 13 Ch. 2 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), 21

Sch. 1 para. 245(3) 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(18)

Words in s. 186(1)(b) 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(b), 23(1); S.I. 2012/1896, art. 2(b)

Words in s. 395(6) 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. 523 (with Sch. 2)

S. 173(2)(a)(aa) substituted (17.7.2012) for s. 173(2)(a) (with effect in accordance with Sch. 7 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 6(2)

S. 809Z4(3)(za) inserted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(3)(a)

S. 918(1)(a) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 21

Word in s. 809O(3) 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)(a)

Words in s. 34(1)(a) substituted (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(3)

S. 300(2)(a)(b) 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. 2(11); S.I. 2011/662, art. 2

S. 809EZA(2A)(d) substituted for s. 809EZA(2A)(d)(e) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(e)(i)(4)

S. 858 cross-heading 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. 12(b)

Word in s. 811(4) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(14)(a)

S. 809B(1)(za) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(b) (with s. 40(1)(2))

S. 154A inserted (with effect and application in accordance with s. 22(9)-(11) of the amending Act) by Finance Act 2015 (c. 11), s. 22(5)

Pt. 13 Ch. 2 applied by 1988 c. 1, s. 762ZA (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)

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(2) (with Sch. 5)

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

Words in s. 297A(4)(b)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 54; S.I. 2025/41, reg. 2

Word in s. 192(1)(k) omitted (17.7.2012) (with effect in accordance with Sch. 7 para. 24 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 7 para. 13(2)

S. 827(2)(3) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 16 paras. 5(2), 11(4) (with Sch. 16 para. 11(5)(6))

Words in s. 817(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 283(2), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

Words in s. 809C(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(3)(c) (with s. 40(1)(2))

Sch. 1 para. 517(2) 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(18)

Word in s. 809L(2)(a) 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. 5(3)(a)

Words in s. 488 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 71(2), 89 (with Sch. 8 paras. 90-96)

Words in s. 713 inserted (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. 7(2)

Words in s. 992(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. 564 (with Sch. 2)

Words in s. 104(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. 50, 61(1)

Words in s. 809E(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(4)

Words in s. 416(1)(b) inserted (with effect in accordance with s. 20(4) of the amending Act) by Finance Act 2015 (c. 11), s. 20(2)(a)(ii); S.I. 2016/1010, reg. 4

Word in s. 152(4) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(d)

S. 809L(5)(ba) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(5)(b)

S. 809BZF(2A) inserted (17.7.2012) (with effect in accordance with Sch. 13 para. 42 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 34(3)

Words in s. 833(7) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(6)(b)

S. 287(7) 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. 5(6)

Word in s. 1014(2)(fa) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(b)

S. 264A inserted (with effect in accordance with Sch. 10 para. 2(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 2(1)

Words in s. 718(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 27(a), 70(1)

Words in s. 257MH(4)(b)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 53; S.I. 2025/41, reg. 2

S. 257FE excluded (20.5.2020) by Finance Act 2020 (c. 14), s. 110(1)(3)

Word in s. 1014(2)(g)(iii) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(14)(b)

Words in s. 364(1)(d) 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. 516, Sch. 3 Pt. 1 (with Sch. 2)

Words in s. 195(6) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(7)(b), 13, Sch. 27 Pt. 2(16)

S. 614ZD(6) 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(9)(b)

Word in s. 287(2) substituted (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(4)(a)

S. 704 and cross-heading 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. 458

Words in s. 190(4)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 500(b) (with Sch. 2)

S. 809H(1)(c) substituted (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. 3(2)

Words in s. 973(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. 560(6) (with Sch. 2)

S. 180(za)(zb) inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(1), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 1(3); S.I. 2011/662, art. 2

Word in s. 57(4) omitted (with effect in accordance with s. 2(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 2(8)(b)

Words in s. 297A(2) 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. 12(a)

S. 730(6) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 37(5), 70(1)

Words in s. 307A inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(13)

Words in s. 53(2)(b) 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(2)(b) (with Sch. 9 paras. 1-9, 22)

Word in s. 809O(5) 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)(a)

S. 74ZA inserted (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. 5

Sum in s. 13A(2) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2023 (c. 1), s. 7(3)(4)

S. 837B(2)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(8)(a)(ii) (with regs. 39-41, 44); 2020 c. 1, Sch. 5 para. 1(1)

Sch. 1 para. 6 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)

Word in s. 809K(2)(e) substituted (with effect in accordance with s. 21(5) of the amending Act) by Finance Act 2013 (c. 29), s. 21(2)

S. 809C(1ZA) 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)(b)

S. 365(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. 517 (with Sch. 2)

S. 1007A 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. 3(3); S.I. 2011/662, art. 2

S. 195 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. 46 (with Sch. 2)

Words in Sch. 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. 8 para. 239 (with Sch. 9 paras. 1-9, 22)

Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1

Word in s. 157(1)(aa) substituted (3.9.2024) by Finance Act 2024 (c. 3), s. 11(1)(a)(2); S.I. 2024/897, reg. 2

Words in s. 432(1)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(10)(a)

S. 888DA inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 55

S. 500 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 611(2), 1184(1) (with Sch. 2)

Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 32

S. 98A inserted (17.7.2012) (with effect in accordance with s. 9(5)(7)(8) of the amending Act) by Finance Act 2012 (c. 14), s. 9(3)

Words in s. 26(1)(a) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(8)(a)

Words in s. 809N(9) 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)(i)

S. 809G excluded (with effect in accordance with Sch. 8 para. 16(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 16(3)

Words in s. 74D 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. 8(3)

S. 286(3)(eb) omitted (with effect in accordance with Sch. 6 para. 23(2) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 6(3)(c)

S. 718(2)(a) omitted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 2(3)

Word in s. 281(1)(d) omitted (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 10 para. 3(2)

Word in s. 502(3) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(8)(a)