Income Tax Act 2007

[^key-f0668c06101902688ac9f10bd11f0c50]: Sch. 1 para. 141 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)

[^key-f06a172558d3535b2b96dd9c131ce393]: S. 809E(1A) inserted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(4)

[^key-f06c3c21ab0d7eb9e33846aadb32af06]: S. 309A(3)-(9) omitted (with effect in accordance with s. 28(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(4)(b)(ii)

[^key-f0a420109d906edeed3f9a57b00484a6]: S. 55B(2)(a) substituted (retrospective and with effect in accordance with s. 6(12)(b)(c) of the amending Act) by Finance Act 2018 (c. 3), s. 6(3)(a)(12)(a)

[^key-f0c99e974fcebc82de2e7468aaacf0a8]: S. 175A 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. 12

[^key-f0da79831eb07802fb16890896d006cf]: Word in s. 90(4) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 48(2)(b), 61(1)

[^key-f0ed9c3987a178475d0213ed5138ea77]: Words in s. 57(3)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-f0ee5d7d7e27bb9809ed025aa6107afb]: Pt. 13 Ch. 5B 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. 2 (with Sch. 9 paras. 1-9, 22)

[^key-f1041141f508b9abb5ed1a29ffd2637f]: Words in s. 564C(3) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 5(4)(b) (with art. 1(3))

[^key-f12ccbf981b37ca7fc1a0fb73bc2394f]: Word in s. 809VH(5)(a) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(e)(ii)

[^key-f12f079badfc5bea798c2eaf6eac0f6c]: Words in s. 987(1)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(11)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-f13df57b0a7e2c4260211543f1df53e8]: S. 243(1)(da) inserted (17.7.2012) (with effect in accordance with Sch. 7 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 19(a)

[^key-f151608c44eb78b6a6c2f8b05dfaf556]: Words in s. 481(1)(c) substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(3), 34(2); S.I. 2012/736, art. 17

[^key-f156565d678452c4b52a6ba2e67c35d1]: Words in s. 383(6) 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. 221(b) (with Sch. 9 paras. 1-9, 22)

[^key-f1755dfbf9f9bb913e324b03e6e87b71]: Words in s. 809VO(7) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(b), 21(1)

[^key-f18cd202c0d68b39aa73d7e27f117850]: Words in s. 910(6)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 709(3) (with Sch. 2 Pts. 1, 2)

[^key-f1acc4cadbb7f5047d38556a04ec5036]: S. 901 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)

[^key-f2214b35bb1241facb9393110912e517]: S. 372(4)(5) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 60; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-f2291151d7f476be730e3ed586ac27c6]: Words in s. 37(2)(b) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2009 (c. 10), s. 4(2)

[^key-f22b9ef6682965fdbf8be911f054132f]: Words in s. 24(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 32(3)

[^key-f27af693426ef1846cf1b478dfe78263]: Words in s. 232(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. 502(b) (with Sch. 2)

[^key-f290e7b16a737991bddeb5e2a7e7b27d]: S. 25(2) modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 1(6) (with Sch. 2 para. 3(2)(3))

[^key-f294fa809180bec1637681711973a7e4]: S. 393A inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(3)

[^key-f2a8a56915952386ce2056cdce76f6f4]: Sch. 1 para. 335(6)-(8) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 30

[^key-f2bde1ac0093e1e31a8d1328ce9e0b24]: Words in s. 1(2)(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. 72 (with Sch. 9 paras. 1-9, 22)

[^key-f2dd13f940e9ce06e56f334330f3d5ae]: Sch. 1 para. 565 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-f2e8807c623a6dbbe6db94b7b064b548]: Words in s. 414(2)(b) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 10(2)

[^key-f2f37a1be3e130dbce66ead1a1951e74]: S. 57 excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 5(5)(b)

[^key-f2f3d5873b7b66dfba244c8097b231ae]: S. 809ZA(3)-(6) substituted for s. 809ZA(3) (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. 548 (with Sch. 2)

[^key-f307a6b48a10caa3eea2e669daede230]: S. 735C(5) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 46(4), 70(1)

[^key-f30862dd45f58b07cda11371ef730f7b]: Words in s. 989 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 2(3) (with Sch. 8 Pt. 3)

[^key-f33ae2ef1fb4fd8650f2478a5d0535ab]: Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(4)

[^key-f33debfd7d8b0440e11f2e57acc4a594]: S. 399A excluded by S.I. 2002/2006, reg. 11(2A) (as inserted (with effect in relation to awards of tax credit for the tax year 2017-18 and subsequent years of the amending S.I.) by The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (S.I. 2017/396), regs. 1, 5)

[^key-f36f070140539c5fdf49c5da698afebc]: S. 809L(4)(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(4)(b)

[^key-f372989dc24a627b68b00255194bc2d4]: Word in s. 425(5)(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(4)(c)

[^key-f37940f03540ba91ca1f148472711609]: Words in s. 809YD(3) 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. 23 (with Sch. 46 para. 26)

[^key-f37b81121da60a2020d98a3191c0d35b]: Word in s. 192(2)(f) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 56(2)(b)

[^key-f38e41bd64ec1a440095a2cbe79d4067]: S. 868(3) 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-f398bb7ae30bd76407f4bfbdfa5b996f]: S. 835Y 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. 23 (with Sch. 9 paras. 1-9, 22)

[^key-f3b070315390e04068c5cc03991c11ab]: Word in s. 257MH(1)(2) substituted (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. 7

[^key-f3ce3a71084690f0dabc6c12c1fadc45]: Word in s. 2(13)(d) omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(5)

[^key-f3d58d3ef0e4d7770e41d0827296b063]: Words in s. 889(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. 27

[^key-f3ed9f77eafffaf95719f0a7c015cbdd]: S. 103C and cross-heading inserted (with effect in accordance with Sch. 4 para. 1(2)-(13) of the amending Act) by Finance Act 2007 (c. 11), Sch. 4 para. 1(1)

[^key-f41513a47ceddb6c074cd1f2b7b71f72]: Word in s. 278(1) 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(4); S.I. 2011/662, art. 2

[^key-f448e807a9ae59498ca2eab5644c9d37]: Sch. 1 para. 536(3) 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-f479dcf0cb60b53d53274ee84c44d040]: Words in s. 538A(1) substituted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(b), 17(1)

[^key-f486ace9511053dc1de5e36a83748f17]: Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(a)

[^key-f489aa8e6c134298cedeadd829488e13]: Words in s. 518(4) substituted (8.4.2010 with effect in accordance with Sch. 8 para. 8(6) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 5(2)

[^key-f4a3c1f31bd83bc57efb6fd2d1d0d6b7]: Sch. 1 para. 245(2)(a) 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)

[^key-f4b19b527c2bb77b70c26b9f1d2005da]: Words in s. 31(2) 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(5)

[^key-f4c3f635bda8c1ccd0311c34c442c467]: S. 2(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. 8 para. 220 (with Sch. 9 paras. 1-9, 22)

[^key-f5082a1496710e38ee47fbd6a8ffe3e9]: S. 993 modified (15.9.2016) by Finance Act 2016 (c. 24), s. 118(2) (with s. 117)

[^key-f517ed0d0d0bcf3cfa00de8bba7929bb]: Sum in s. 12(3) confirmed (for the tax year 2025-26) by Finance Act 2025 (c. 8), s. 4(1)

[^key-f52da1f72fffac288c82fefad510afef]: Sch. 3 modified (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 7

[^key-f56f4513d309a6f2e78f90a63e49b854]: S. 2(14)(ba) 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. 281(b) (with Sch. 9 paras. 1-9, 22)

[^key-f5a90303a47e37d483e2f3df26351c64]: S. 330(1A) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(2)

[^key-f5b251b934d65995353bdbd4566bbfbc]: S. 809VD(3A) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(d)

[^key-f5c7fa74044d55826f3ef71625538a76]: Words in s. 44(3)(a) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(3)(b)

[^key-f5cec41d4349e25de37410a3dbec351b]: S. 993 applied by 2004 c. 12, s. 213D(4) (as inserted (8.4.2010 with effect in accordance with Sch. 2 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 2 para. 2)

[^key-f5d4fe0b8ff315bcf947369d516532a7]: S. 698(1) substituted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(4)

[^key-f604d2745f353da12d0da409ec060a9d]: Sch. 1 para. 626 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-f6417bdcc909e2e6b3343c218dc13487]: Sch. 1 para. 256 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-f64585eec40d540827b3a3f73ef09d60]: S. 251A and cross-heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 18

[^key-f6466052438da8af49757196e629e72a]: S. 918(3A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 20(2), 31

[^key-f64bdcdedecc66a10786c5d9052bd28d]: Words in s. 151(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. 498(3) (with Sch. 2)

[^key-f65a5ee966c97f7285729118105cedb8]: Words in s. 56(1)(b) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(7)

[^key-f6786fa824408c8bbe706a1372c6f3bb]: Ss. 307A-307C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 9, 10 (with Sch. 11 paras. 12, 13)

[^key-f6b3efec62f565d4123aa1219d1c3d72]: S. 173A(3)(c) and preceding word inserted (17.7.2012) (with effect in accordance with Sch. 7 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 7(3)(b)

[^key-f6b8ba10f5265faeb806c32dd2fda442]: Words in s. 154(3) substituted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(4)(b)

[^key-f6bcb6fa5450859d636bf662ca849320]: S. 874 restricted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 6 (with reg. 8)

[^key-f6d15fc20f3457308530362e20d63285]: Words in s. 21(1) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(2)(a)

[^key-f6ebdcc1303ab0085848f2f85a8cc288]: Words in s. 169(4) 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. 10

[^key-f6fdd3c4d0ef94d02b0182584ac65678]: S. 919(1A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 21, 31

[^key-f7128c692bdb85fb0a0ef92ebbfe8631]: Sch. 2 para. 57(7)(8) 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-f7632a409b390f3c3550ae651ffcbcaf]: Words in s. 59(3)(b) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 61(a)

[^key-f7a1290293554d8f90bd3db9b18ec7b4]: S. 1000(4) substituted for s. 1000(4)(5) (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. 568 (with Sch. 2)

[^key-f7a5a6e5255a24c353f844dd573109dd]: Words in s. 732(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 39(3)(a), 70(1)

[^key-f7c0fdfafa57ff9061b47e9997c01e0e]: Words in s. 21(3A) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(2)(a)

[^key-f7c616d73f30ca04ce9fc88795668797]: Words in s. 809P(12) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(11)(b)

[^key-f7c84006b5c6edfe562a6148abccf1d8]: Words in s. 698(6) omitted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 12 para. 3(a)

[^key-f7e06e445f05ec909fd983be75b54d6e]: Words in s. 479(1)(b) substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(2), 34(2); S.I. 2012/736, art. 17

[^key-f80a76b278b2941d760b747ddeda7dfe]: Words in s. 186(2)(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)

[^key-f827af6c101badb587352b910010ffce]: Words in s. 280B(4)(c) 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(5)(b)

[^key-f842858cf432bce98257a4d41f569958]: Words in s. 745(1) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 18(2)

[^key-f846824644b88251e40a23599481092e]: S. 734(5) 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. 97

[^key-f8c9774d8ddc97191842c11734d2ff60]: Pt. 14 Ch. 2C 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. 18 (with Sch. 9 paras. 1-9, 22)

[^key-f8cf0abfcdbb2d981c316d5566224f38]: S. 991(5) 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. 563 (with Sch. 2)

[^key-f8d45cdaf1909a7ddc2984e91e74661f]: S. 920 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 23

[^key-f926736e117e10fd1a4d384b7d0df885]: Word in s. 809I(1)(a) omitted (17.7.2012) (with effect in accordance with Sch. 12 para. 21 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 12 para. 20(2)(a)

[^key-f9720856d5a507caeab18540466c7876]: Words in s. 809B(1)(b) 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. 3(a) (with Sch. 46 para. 26)

[^key-f97411932bd0c3ec175cc32e214b1fa6]: Words in s. 733(1) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 40(2), 70(1)

[^key-f97506877f4e19c80e8263cd5ee79be5]: Words in Sch. 2 para. 51(1)(i) 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(2)(b) (with Sch. 2)

[^key-f98b6ed354f627d76ad7de2aea9af985]: S. 681BM applied (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. 9 para. 41(4) (with Sch. 9 paras. 1-9, 22)

[^key-f98f47ee164f26e49eeb29b49937e2db]: Words in s. 684(1)(c) omitted (with effect in accordance with s. 33(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 33(2)(b) (with s. 33(9)(10))

[^key-f9a497584f77bb449e8a3d2d13907032]: S. 809S(4)(4A) substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) for s. 809S(4) by Finance Act 2010 (c. 13), Sch. 12 para. 11

[^key-f9bff6c368ff96eccf7a1857bf6aacff]: Words in s. 175A(7) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(1)(a)(6) (with s. 30)

[^key-f9c304ff7c397697066ca1517547a413]: S. 257MM(3A) 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. 9(2)

[^key-f9d720bf79cebbae34b6397a8406b6d1]: Word in s. 154(3) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(4)(a)

[^key-fa0f2f8a29356805899c67c109bf04f3]: S. 157(3) 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. 2

[^key-fa15b136378f12f7b87416022cb5ed21]: S. 745(3)(4) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 18(3)

[^key-fa2faed9284e3ac6a479b05475f6f49e]: Words in s. 809C(1B)(a) 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)(d)

[^key-fa3e74a5b45d9f7409f51d52be9ab4ff]: Words in s. 45(3) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-fa43b547581bdac0de9fbdaba20a6755]: S. 993 modified (with effect in accordance with Sch. 4 para. 12 of the amending Act) by Finance Act 2019 (c. 1), Sch. 4 para. 4(4)(a)

[^key-fa6906b6e6a10fc7b5c9a44604606466]: S. 10(6)(7) 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. 3(5)

[^key-fa76b39d51979182eb731d7d8c51f350]: S. 74B omitted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 3 para. 6

[^key-fa8c2e61ccf8b909fc499d9a86a1985b]: Sch. 1 para. 26 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)

[^key-fa8f96392d5f4dd8212e80d9a4373563]: Sch. 4 entry repealed (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. 721, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-faa70043fae13e45c8ebd71a3ba00e3f]: S. 878 modified (1.1.2010) by The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 7(1)

[^key-fb040be372d5819fc9f358d3a1ac36d1]: Word 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)(i), 21(1)

[^key-fb1e0b046739088400d140f64b813746]: Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(ii), 34(2); S.I. 2012/736, art. 17

[^key-fb4079b8c48aa3ad851cb859e03b3c89]: S. 966 excluded (1.4.2023) by The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023 (S.I. 2023/393), regs. 1, 3(4)

[^key-fb60dd7b09079c42f5a0947059568ea5]: S. 825(2)(d) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(9)(a) (with reg. 32)

[^key-fb62daa2865eeecd4e41fd25f838e789]: S. 21 excluded (for the tax year 2022-23) by Finance Act 2022 (c. 3), s. 5(2)

[^key-fb6e97cab87f5659a074aac9d4b9146d]: Words in s. 313(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. 506(b) (with Sch. 2)

[^key-fb6f7e5eb466465ed91d9189dfd356cc]: S. 699 omitted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 12 para. 4

[^key-fb88d02948927ed1e1d70555b918ff03]: Sch. 1 para. 446(27) 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)

[^key-fb9cb0d1d3c92cf1567053b2c4eb6477]: Words in Sch. 2 para. 51(1)(i) 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(2)(a) (with Sch. 2)

[^key-fb9e0bb3c8e43dea0d14003e49a5a1a6]: Sum in s. 809C(4)(a) substituted (with effect in accordance with s. 24(4) of the amending Act) by Finance Act 2015 (c. 11), s. 24(2)(e)(ii)

[^key-fbb69fbfa0c8305dd516c556a22f8a4e]: S. 303(1)(ia)-(ic) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 8(a), 10 (with Sch. 11 paras. 12, 13)

[^key-fc09c548b0a3bed901ccc0ae94378ab3]: Words in s. 498(1) inserted (21.7.2008 with effect in accordance with s. 56(4) of the amending Act) by Finance Act 2007 (c. 11), s. 56(2)(b)

[^key-fc2c4727078ef3ac0fc24c5ab38b3cbd]: Words in s. 397(6) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(9)

[^key-fc304009f64079d734e66330cfdc949b]: Words in s. 301(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. 504(b) (with Sch. 2)

[^key-fc3c477ec693a54e6dcfeed80b06a822]: S. 695 substituted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(2)

[^key-fc57c958648927d34a9bbb9184358629]: S. 998A 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. 259 (with Sch. 9 paras. 1-9, 22)

[^key-fc5c0dba718d824ddc5b208db931db34]: S. 993 applied (with modifications) (19.12.2012 for specified purposes, 6.4.2013 in so far as not already in force) by Small Charitable Donations Act 2012 (c. 23), ss. 5(3), 21

[^key-fc5d8c074227f6b5b28cc603ce363504]: S. 596(5) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(a)

[^key-fc69ee21e0966e00ebe9819ac988ecd1]: Pt. 15 Ch. 13 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(15) (with reg. 32)

[^key-fc96d8fe973dbdedd63a59bbeccc5e0f]: Word in s. 809A substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(6)(a) (with s. 40(1)(2))

[^key-fc9d36d8664c83a57acdc91e8eedd2e4]: Words in s. 809B(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(2)

[^key-fcb96a110facc81e6cca861b6b8db556]: S. 280B(4)(ba) inserted (with effect in accordance with Sch. 6 para. 23(1) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 4(5)(a)

[^key-fcbb0e5b8b8441f87ee144624557b558]: Words in s. 32 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 9

[^key-fccdb8d356f06f243c0d358f1e6b75f2]: Word in s. 274(2) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(2)(b); S.I. 2011/662, art. 2

[^key-fcd3beb2125d40dbf8935d6d1a4c6c6b]: S. 1014(4) excluded (21.7.2008) by Finance Act 2008 (c. 9), s. 31(4)

[^key-fcecf038251417b1b17ab1cb9ab8742e]: Words in s. 989 repealed (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. 719, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-fd00a5505de69ec1c85e3a6fd5cd1f60]: Ss. 74B-74D applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(b)

[^key-fd03822ad60e8d80d4a42a1e0d6b0ea8]: S. 98 applied (17.7.2012) by Finance Act 2012 (c. 14), s. 9(8)

[^key-fd0846f567e172a8317c7bd9fc7f7f09]: Sch. 1 para. 522 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)

[^key-fd0e098d2fd6ab2c4f7a76b96b25c6b8]: S. 809I excluded (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 14

[^key-fd16a208c8439d358150576f0c51c979]: Words in s. 48(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[^key-fd42d2976fcd13af3489b51c7257a4ef]: S. 35 heading substituted (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(4)(b)

[^key-fd55a8200705766a3ece1810b8f854f9]: S. 257MQA inserted (with application in accordance with Sch. 1 para. 15 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 10(5)

[^key-fd64793b7aee558c369a797a65ddb42a]: S. 993 applied by 2003 c. 1, s. 226E(10) (as inserted (with effect in accordance with Sch. 2 para. 4(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 2 para. 1)

[^key-fd6848cf51af203f0faf487b275a196b]: S. 811(4)(c) and word omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(14)(b)

[^key-fd8c55694e628b255e5b22a7d6dab11c]: Words in Sch. 4 inserted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(9)

[^key-fd9784d6c7fb7801cda2e3e9f3b739a8]: Sch. 1 para. 174 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)

[^key-fda5045e8d3f093cf181edbdd6b0ee1c]: Words in s. 13(1)(b) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(a), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

[^key-fda6dcfd85263298a98ea5b98bc53cfd]: Sch. 1 para. 152 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-fdb8db4db49c5cf32c0d4e8fe85e6a3b]: S. 2(14)(za) inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 75

[^key-fddd83085899d709c0f523dc4f05a585]: Words in s. 824(2) 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. 284 (with Sch. 9 paras. 1-9, 22)

[^key-fdf1685058b87b0ffbdcab8e8514e210]: S. 309A inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 12

[^key-fe01de5532005f29e5506dbdaf2f2d88]: Sch. 1 para. 12 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-fe1e053f789086469ffd5c3ff32169bb]: Words in s. 313(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 15

[^key-fe46c46b35d016dca1ee061c6043d23f]: S. 428(3)(4) substituted for s. 428(3) (with effect in accordance with s. 20(4) of the amending Act) by Finance Act 2015 (c. 11), s. 20(3); S.I. 2016/1010, reg. 2

[^key-feb90d6d26d3d1a56d3c0409e9929cdd]: S. 987(2)(b)(iii) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 6(4)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-fecd9e39293b4e75169fcb5548983e30]: Words in s. 735A(6) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 43(3), 70(1)

[^key-feedecfff19906c5b2cb323fa35cd643]: S. 10(1) 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. 3(2)

[^key-ff263c7256908d661e257cae4619d115]: S. 966 excluded (30.6.2022) by The Major Sporting Events (Income Tax Exemption) (UEFA Women’s EURO 2022 Finals) Regulations 2022 (S.I. 2022/489), regs. 1, 3(4)

[^key-ff4a4403ef0f47773407913ce84e3c36]: S. 847(5)(b) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(10) (with reg. 32)

[^key-ff739bc7e2548242fd3fabd6bbb5baf0]: Word in s. 809VH(6)(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(5)(f)

[^key-ff94660a4e61e42e2143a9600cb5178d]: Pt. 12A Ch. 3 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 4 (with Sch. 9 paras. 1-9, 22)

[^key-ffaeccbaed30151440808f1a752f5bf0]: S. 198A(7)(8) omitted (with effect in accordance with Sch. 6 para. 5 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 4(1)(b)

[^M_C_028412e2-d4c0-4ff1-d51c-306811ed81d8]: S. 809ZJ(8) modified (temp.) (19.7.2011) by Finance Act 2011 (c. 11), Sch. 3 para. 31(a)

[^M_C_0b82bba9-219d-4e95-9093-140822f9139c]: Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (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)

[^M_C_1167a5cd-e73f-4fd2-bce5-27d1fc218754]: S. 89EZDB excluded by 1992 c. 12, s. 103KG(2)(4) (as inserted (with effect in accordance with s. 43(2)-(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 43(1))

[^M_C_1bcd0cd6-c261-46d8-c50f-1a84bc7a8f42]: S. 835BA applied by 1992 c. 12, s. 69(2F) (as inserted (with effect in accordance with Sch. 8 para. 6(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 6(1))

[^M_C_2f6e2b1c-c0cc-40b6-cb76-434a7567cf41]: S. 835BA applied (with effect in accordance with Sch. 8 para. 3(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 3(6)

[^M_C_312854ea-356b-4f92-e956-e1988f0fcb42]: S. 21 excluded (6.4.2023 for the tax year 2023-24) by Finance Act 2023 (c. 30), s. 4(2)

[^M_C_4fd859ef-5f90-4848-a9fa-a37bcb008e80]: Pt. 14 Ch. A1 modified by 1988 c. 1, s. 762ZB(3) (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)

[^M_C_51a05e2e-370c-4f5d-e007-21b951df9fe2]: S. 835BA applied by 2003 c. 1, s. 376(6) (as inserted (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(5))

[^M_C_6abd92c8-44b2-46d9-8c6e-dc080184010e]: S. 835BA applied by 1992 c. 12, s. 86(3A) (as inserted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 7)

[^M_C_7428c0b9-b339-415a-8698-8189aaf55997]: Ss. 61-63 modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(4)

[^M_C_8255e9bd-8662-4ccb-a244-cadd7559c90e]: S. 1005 applied by 1986 c. 41, ss. 72ZB (as inserted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2024 (c. 3), Sch. 11 para. 5 S. 1005 applied by 1986 c. 41, s. 97AC (as inserted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2024 (c. 3), Sch. 11 para. 15

[^M_C_877fce0c-e297-4fe3-a290-722fcaaa865b]: S. 835BA applied by 2003 c. 1, s. 373(7) (as inserted (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(3))

[^M_C_95df1e37-7093-4003-998a-e2d2d20688ca]: S. 835BA applied by 1992 c. 12, Sch. 5A para. 3(3A) (as inserted (with effect in accordance with Sch. 8 para. 9(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 9(1))

[^M_C_a4d075a4-c8e7-4a2a-f208-7f7f183eb4cd]: S. 835BA applied by 2003 c. 1, s. 374(10) (as inserted (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(4))

[^M_C_b27d5e49-4162-43d8-d8e9-ac6281466181]: S. 21 excluded (for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 4

[^M_C_c72cfc92-f91c-4852-e606-65d203e6c7f3]: S. 835BA applied by 1988 c. 1, s. 266A(8A) (as inserted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 1)

[^M_C_d4dc8885-6cf1-46bc-bbb0-e1805bcfa958]: S. 835BA applied by 1992 c. 12, s. 275(3A) (as inserted (with effect in accordance with Sch. 8 para. 8(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 8(1))

[^M_C_d5ba8160-6c5f-4493-9a09-c25dee07d21e]: S. 21 excluded (6.4.2024 for the tax year 2024-25) by Finance (No. 2) Act 2024 (c. 12), s. 4(2)

[^M_C_d8039243-9be9-4af4-a4f9-b283f5e77bac]: S. 835BA applied by 2003 c. 1, s. 355(2) (as amended (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(2))

[^M_C_d9bfdf96-70f8-4bcc-f274-9bcbe8d5e11f]: S. 57 excluded (26.3.2015) by Finance Act 2015 (c. 11), ss. 2(2), 5(2)

[^M_C_ec617b54-aef6-4533-ee9a-e9919d73a122]: S. 835BA applied by 1992 c. 12, s. 16ZA(7) (as inserted (with effect in accordance with Sch. 8 para. 3(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 3(3))l

[^M_C_f9ec9a61-0ee0-4b8f-cad7-fb742926191b]: Pt. 14 Ch. A1 modified by 1992 c. 12, s. 87B(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 108 (with Sch. 7 paras. 116-119))

[^M_F_00195f0c-5ccc-4183-d680-52fdd0b2f9ac]: Words in s. 12B(8)(a)(iv) inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(12)(c)(24); S.I. 2016/1161, regs. 2, 3

[^M_F_03101d0b-b3d9-413a-989a-b06f7fde7e93]: S. 564V 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. 2 para. 23 (with Sch. 9 paras. 1-9, 22)

[^M_F_031c8319-541c-4f40-f20d-3f043d9f32c7]: S. 7A inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(4)(24); S.I. 2016/1161, regs. 2, 3

[^M_F_0639bbb8-9cb2-4f4b-b016-f7b11a93a45c]: Words in s. 989 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(21)(24); S.I. 2016/1161, regs. 2, 3

[^M_F_06db3b79-830b-4298-ee6d-8015e241b245]: S. 564H 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. 9 (with Sch. 9 paras. 1-9, 22)

[^M_F_0938f31c-7a88-45ff-d816-8ca0d8a1b3d1]: Sum in s. 257DL(6) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(4)(d)(7)

[^M_F_0bbb64cf-0eb1-4e8f-cb63-e189580a1356]: Sum in s. 257AB(2)(b) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(2)(7)

[^M_F_0bdb417b-a26d-4b81-b990-555b06da4236]: Ss. 11C, 11D inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(8)(b)(24); S.I. 2016/1161, regs. 2, 3

[^M_F_0be72d43-7f4b-49ac-d16c-9db1a8e4d79c]: Sum in s. 35(1) specified (1.2.2021 with effect for the tax year 2021-22) by The Income Tax (Indexation) Order 2021 (S.I. 2021/111), art. 3(a)