Income Tax Act 2007

Words in s. 73 substituted (with effect in accordance with Sch. 3 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 3 para. 2(3)(b)

Words in s. 886(1)(a) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 12(a)(i) (with regs. 7(4), 9(1))

Words in s. 1016(2) 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. 569(b) (with Sch. 2)

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

Words in s. 186A(1) substituted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 13(a)

Words in s. 701 heading omitted (retrospective to 1.4.2009) by virtue of Finance Act 2010 (c. 13), Sch. 12 paras. 6, 15(2)

Words in s. 257(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(5)

Words in s. 564V(2) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(6), 4

S. 987 renumbered as s. 987(1) (with effect in accordance with s. 34(3) of the amending Act) by Finance Act 2018 (c. 3), s. 34(1)(a)

Words in s. 872(2) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 17(a)(i)

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

Word in s. 147(1)(b)(i) omitted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 98(2)(a)

S. 721B omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 30, 70(1)

S. 292A(3)(ba) 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. 7(3)(a)

S. 451 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)(v)

S. 894(1)(2) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 27(3)(a)

Words in s. 326(1) substituted (with effect in accordance with s. 12(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 12(2)(b)

Word in s. 809O(2) 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. 35(1): sum specified (for the tax years 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 5(2)

Words in s. 809C(4) 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(4)

Word in s. 310(1)(a) substituted (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. 13

Words in s. 56(3)(za) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/332), regs. 1, 3(2)

Words in s. 1014(5)(b)(i) 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. 34

Words in s. 76 inserted (21.7.2008 with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 21(a)

Word in s. 487(6) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(6)(a)

Words in s. 104(5) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 10(a), 21, Sch. 27 Pt. 2(1)

S. 21 excluded (6.4.2021 for the tax year 2021-22) by Finance Act 2021 (c. 26), s. 4(2)

S. 564B(1)(d) substituted (26.7.2013 for specified purposes, 1.4.2014 in so far as not already in force) by The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 (S.I. 2013/1881), art. 1(2)(6), Sch. para. 12(a)

S. 743(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. 16(2)

Words in s. 1016(2) omitted (with effect in accordance with s. 1184(1) of the amending Act) by virtue of Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 569(a) (with Sch. 2)

S. 7(2) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(b)(17)

S. 874 applied by S.I. 2006/964, reg. 69Z23(2) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)

Words in s. 424(2) substituted (retrospective with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859), art. 4(3)

S. 564D(1A) 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), 2(3) (with art. 1(3))

Words in s. 809X(5) omitted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 27 para. 10(3)

S. 809AZE 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. 273 (with Sch. 9 paras. 1-9, 22)

Words in s. 27(5) 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. 9

Words in s. 13(4) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(e), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

Word in s. 55B(6) 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(5)(b)(12)(a)

Words in s. 392(4) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(3) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

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(a) (with Sch. 2)

Words in s. 564Q(1) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 20(1)(c)

Sch. 1 para. 237 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. 564B(1)(g) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 133(a)

S. 416(6A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 11

S. 809C excluded (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(3)

S. 873(3)-(6) 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. 18

Word in s. 11(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)(b), 14(4)

Words in s. 809VN(2)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(4)(a), 21(1)

Words in s. 27(6)(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. 74(b) (with Sch. 9 paras. 1-9, 22)

S. 274(3)(g)(h) inserted (with effect in accordance with Sch. 6 para. 23(1) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 3(3)(c)

Sch. 2 para. 52(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

S. 33(3A) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(b)

S. 887 heading substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 110(2) (with Sch. 5)

Word in s. 199(1)(a) substituted (17.7.2012) (with effect in accordance with Sch. 7 para. 24 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 15

Words in s. 274(3A) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(5)(a)

Words in s. 7 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(c)(17)

S. 809O(6)(aa) 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)(iii)

S. 835BA inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 29(1)

S. 871 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. 16

S. 809EZA(3)(b) omitted (with effect in accordance with s. 36(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 36(2)(b)

Words in s. 936(2)(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. 557(a) (with Sch. 2)

Words in s. 1016(2) Table Pt. 3 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(3)(h)(i)

S. 103B(3) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 49(2), 61(1)

S. 55B(5A) inserted (retrospective and with effect in accordance with s. 6(12)(b)(c) of the amending Act) by Finance Act 2018 (c. 3), s. 6(4)(12)(a)

Words in s. 481(3) inserted (with effect in accordance with s. 19(10) of the amending Act) by Finance Act 2015 (c. 11), s. 19(7)

S. 809H(1A) 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. 3(3)

S. 919(1) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 22(a)

S. 200 omitted (18.11.2015) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 14

S. 1026(g) and preceding word 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. 86(b), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

Words in s. 55B(3) 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(3)(b)

S. 730 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 37(2), 70(1)

Words in s. 748(5) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 158(c) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)

Sch. 1 para. 343 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. 55(i)

Words in s. 532(2)(f) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(7) (with reg. 32)

S. 835P 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. 14 (with Sch. 9 paras. 1-9, 22)

Words in s. 809VD(4) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(e)

S. 874(6A) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 5

S. 502(3)(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(8)(b)

Words in s. 117(3) substituted (with effect in accordance with Sch. 17 para. 14 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 9(2)

Words in s. 291(3) omitted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(10)(b); S.I. 2011/662, art. 2

Word in s. 735C(1)(a)(i) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 46(3)(a)(ii), 70(1)

S. 115(4) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 15, 21

Sch. 1 paras. 541, 542 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(a) (with reg. 32)

S. 428(5) inserted (14.11.2016) by Finance Act 2016 (c. 24), s. 173(1)(2); S.I. 2016/1010, reg. 3

Words in s. 809Z5(1) omitted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 27 para. 11(2)

S. 64(8)(e) 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. 3(c)

S. 147(8)(c) and word omitted (with effect in accordance with s. 38(3) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 38(2)(a)(ii)

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

Ss. 597-605 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)(b)

S. 162(ba) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 3

Ss. 180A, 180B 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(4); S.I. 2011/662, art. 2

Sch. 1 para. 51 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. 487(6)(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(6)(b)

Words in s. 237(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 59(2)(b); S.I. 2009/403, art. 2(2) (with art. 10)

Words in s. 13(4) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(4)

S. 80 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(e)

S. 475(1) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 56(2)

Words in s. 292A(4) substituted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 7(4)

Word in s. 792(7) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 17(a), 21

S. 975A inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 10

Words in s. 685(3)(c) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(b)(ii) (with s. 33(9)(10))

S. 303(1)(ka)-(kd) substituted for s. 303(1)(ka)-(kc) (with effect in accordance with s. 28(6) of the amending Act) by Finance Act 2016 (c. 24), s. 28(2)

Words in s. 948(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 714 (with Sch. 2 Pts. 1, 2)

S. 286(3)(m) and preceding word inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 4

S. 172(aa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 5(2) (with Sch. 16 para. 5(5)(6))

Words in s. 809YD(5)(a) 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(4)(b)

S. 730(5) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 91(3)

S. 809C excluded (with effect in accordance with Sch. 8 para. 15(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 15(3)

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

Sch. 1 para. 10 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. 809ZB 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. 549, Sch. 3 Pt. 1 (with Sch. 2)

S. 21 excluded (temp.) (27.4.2017 in relation to the tax year 2017-18) by Finance Act 2017 (c. 10), s. 4(3)

Words in s. 190(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. 500(a) (with Sch. 2)

Words in s. 276(3) 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. 701 (with Sch. 2 Pts. 1, 2)

S. 309A(7)(8) omitted (with effect in accordance with Sch. 6 para. 9 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 8(1)(b)

Ss. 900, 901 applied by S.I. 2006/964, reg. 46B(2) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2013 (S.I. 2013/1772), regs. 1(1), 2(2))

S. 152(5)(b) substituted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(f)

Word in s. 153 inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(3)

Words in s. 45(1)(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(4)(a)

S. 975(4) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(a) (with reg. 32)

Words in Sch. 2 para. 75(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by Income Tax Act 2007 (Amendment) (No.2) Order 2007 (S.I. 2007/1820), arts. 1(1), 4(3)

Words in s. 184(3)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(4)(a)

Words in s. 257DJ(4)(b)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 52; S.I. 2025/41, reg. 2

Sch. 2 para. 108 crossheadings omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 31

Words in s. 795(1)(a) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 59(2), 61(1)

Words in s. 643(1) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 58

S. 327(4A)-(4G) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(4)

S. 55A(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(c)(4)

Words in s. 55B(2)(b) 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, 12(6)(a)

S. 809AZF(2)(3) omitted (with effect in accordance with Sch. 17 para. 23(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 17 para. 23(3)

S. 341(3A) 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. 509 (with Sch. 2)

S. 809L(8) omitted (retrospective to 22.4.2009) by virtue of Finance Act 2009 (c. 10), Sch. 27 paras. 6(2), 15(2)

Words in s. 297(1)(a) substituted (19.7.2012) (with effect in accordance with Sch. 8 para. 20(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 paras. 8(a), 20(2); S.I. 2012/1901, art. 2(b)

Word in s. 564G(2)(h) omitted (with effect in accordance with s. 34(4) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 34(2)(b)(i)

Words in s. 48(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. 57(1)(b) 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. 788 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 50

Words in s. 748(4) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 158(a) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)

Words in s. 989 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(12)

Sch. 1 para. 279 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

Words in s. 284(1)(c) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(b)

Words in s. 809A 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. 2 (with Sch. 46 para. 26)

Word in s. 564D(6) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(3)(g), 4

Words in s. 213(2) 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)(c)(6); S.I. 2011/2459, art. 2

Words in s. 257SH(4) inserted (with effect in accordance with Sch. 1 para. 14(3)(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 5(3)

Word in s. 26(1)(b) 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. 73(3), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

Words in s. 724(2) inserted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 11(2)

Words in s. 925C heading omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 28(a)

S. 257AA(za) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(2)(a)(4); S.I. 2018/931, reg. 2(a)

Sch. 1 para. 272(a) 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. 107(5) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 51, 61(1)

Words in s. 291(2) 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(10)(a); S.I. 2011/662, art. 2

S. 128(5A) inserted (with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2009 (c. 10), s. 68(1) (with s. 68(3))

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(2)

S. 966 excluded (31.5.2017) by The Major Sporting Events (Income Tax Exemption) Regulations 2017 (S.I. 2017/614), regs. 1, 2(3)

Words in s. 725(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 22(3)(b) (with Sch. 20 para. 50(9))

S. 286(3)(1za) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(3)(a)(4); S.I. 2018/931, reg. 2(b)

Words in s. 150(1) omitted (with effect in accordance with s. 38(3) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 38(2)(a)(iii)

Words in s. 26(1)(b) 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. 73(4) (with Sch. 9 paras. 1-9, 22)

S. 966 excluded (8.4.2010) by Finance Act 2010 (c. 13), Sch. 20 para. 4

S. 330(3A) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(5)

Words in s. 30(1) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(a)

S. 809VC(4)(a)-(c) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(2), 21(1)

Words in s. 809B(1)(b) 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)(c) (with s. 40(1)(2))

S. 835BA applied (with application in accordance with Sch. 11 para. 1(1) of the amending Act) by Finance Act 2025 (c. 8), Sch. 11 para. 1(1)(5)

S. 966 excluded (6.4.2014) by Finance Act 2014 (c. 26), s. 47(4)(6)

Words in s. 564Q(5) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 20(2)(a)

Words in s. 809EZA(3)(c) substituted (with effect in accordance with s. 36(5) of the amending Act) by Finance Act 2016 (c. 24), s. 36(2)(c)

S. 251(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 7 para. 20

S. 293(2)-(4) omitted (with effect in accordance with Sch. 8 para. 14 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 9(3)

Sch. 1 para. 199 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

Words in s. 13(2)(b) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(b), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

Words in s. 229(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)(f)(6); S.I. 2011/2459, art. 2

S. 1014(4) excluded (21.7.2009) by Finance Act 2009 (c. 10), Sch. 22 para. 14(2)

Pt. 13 Ch. 5E inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(1)

S. 809YD(7)(a)-(c) substituted for s. 809YD(7)(a)-(d) (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 106(5)(b)

Words in s. 294A(8) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(12)(b)

S. 8(A1) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(b)(10)