Income Tax Act 2007

S. 274(4)(c) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 6(2); 2020 c. 1, Sch. 5 para. 1(1)

Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(19)

S. 973(3)(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. 560(4)(b) (with Sch. 2)

Word in s. 261(3)(za) substituted (3.9.2024) by Finance Act 2024 (c. 3), s. 11(1)(b)(2); S.I. 2024/897, reg. 2

S. 998 applied (21.7.2008) by Finance Act 2008 (c. 9), Sch. 19 para. 3(4)

S. 16(1)(zb) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(7), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

Words in s. 74(2)(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 44(b), 61(1)

Words in s. 886(1)(a) 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)(a)(ii) (with regs. 52-58)

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(b)

Words in s. 13(3) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(3)

Words in s. 55C(2) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(9)

S. 280B(2A) 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(3)

S. 41(2) 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(5)

S. 935 applied (with modifications) by S.I. 2004/1450, reg. 24(c) (as amended (6.4.2010) by The Child Trust Funds (Amendment) Regulations 2010 (S.I. 2010/582), regs. 1, 12(d))

Words in s. 476(3)(b) 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. 11(2)

Sch. 1 para. 453 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)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. 432(3) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(10)(c)

Words in s. 873(2)(a) 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(5), 34(2); S.I. 2012/736, art. 17

S. 72(5)(f) and word 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)(ii)

Words in s. 78(1)(a) inserted (21.7.2008 with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 22(a)

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(4) (with Sch. 2)

Ss. 607-614 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)(d)

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)(b), 34(2); S.I. 2012/736, art. 17

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

Words in s. 24(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 2(2) (with Sch. 8 Pt. 3)

S. 369(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. 519 (with Sch. 2)

Word in s. 1014(2)(g)(iib) 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. 285(3)(a), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

S. 252A(4A) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(2)(b)(6) (with s. 30)

Word in s. 809O(4) 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. 348(7) 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. 511(3)(a) (with Sch. 2)

S. 726(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 32(3), 70(1)

Words in s. 564K(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(5)(b)(i), 4

S. 966 excluded (17.7.2012) by Finance Act 2012 (c. 14), s. 13(5)

Words in s. 414(2)(b) substituted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(4)(b)

S. 57(8) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(4)(a)

S. 257MW inserted (with effect in accordance with Sch. 6 para. 5 of the amending Act) by Finance Act 2015 (c. 11), Sch. 6 para. 1

Words in s. 65(1) 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)(a)

Words in s. 309A heading 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)(i)

S. 274(3A)(d)(e) inserted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(5)(c)

S. 835F 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. 4 (with Sch. 9 paras. 1-9, 22)

S. 257MS omitted: (with application in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 13(3); (with application in accordance with Sch. 1 para. 15 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 10(6)

Word in s. 274(3)(c) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16)

Word in s. 348(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. 1 para. 511(2)(a), Sch. 3 Pt. 1 (with Sch. 2)

Words in s. 834(3) 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. 67(1) (with Sch. 46 para. 67(2))

Words in s. 454(4)(b) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022 (S.I. 2022/169), regs. 1(1), 2(2)(b)

Words in s. 559(1)(a) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(6) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 287(2) inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 5(4)(b)

Words in s. 745(1) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(12)(b)

Pt. 13 Ch. 7 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 52 (with Sch. 9 paras. 1-9, 22)

S. 952 excluded (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 610(3)(iii), 1184(1) (with Sch. 2)

Words in s. 30(1) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(2)

Sch. 1 para. 538 omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 35

Ss. 809VA-809VO and cross-heading inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 7

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

Words in s. 239(2) substituted (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), Sch. 7 paras. 18, 25

Words in s. 809E(1) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(3)

Ss. 809Z8-809Z10 inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 16

Words in s. 346(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. 510 (with Sch. 2)

Words in s. 292A(5) 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(6)

Words in s. 564K 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)(a), 4

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. 286 (with Sch. 9 paras. 1-9, 22)

Sch. 1 para. 74 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)

Word in s. 2(14) 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. 281(a), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

S. 795(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. 59(4), 61(1)

S. 192 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. 43 (with Sch. 2)

S. 257CD(2) substituted (with effect in accordance with s. 11(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 11(3)

Words in s. 564D 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)(c), 4

S. 23 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 1(10)

Words in s. 809Z7(3)(a) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 24(b) (with Sch. 46 para. 26)

S. 102(2A) inserted (with effect in accordance with Sch. 17 para. 14 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 8(2)

Words in s. 179(1) 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. 10

Sch. 1 para. 91 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)

Words in s. 834(3) substituted (with effect in accordance with s. 40(6) of the amending Act) by Finance Act 2025 (c. 8), s. 40(6), Sch. 9 para. 9(2)

Words in s. 498(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. 22(3)

S. 596(1)-(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(b)

Words in s. 809Z7(4A) substituted (17.2.2016) by The Finance Act 2014, Schedule 9 (Consequential Amendment) Regulations 2016 (S.I. 2016/74), regs. 1(2), 2

Words in s. 667(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. 23(2)(a)

S. 809ZFA inserted (with application in accordance with s. 68(3) of the amending Act) by Finance Act 2016 (c. 24), s. 68(2)

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

Sch. 1 para. 230 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. 157(1)(aa) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 2(2)

S. 825(2)(f) and word inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(9)(b) (with reg. 32)

Words in s. 886(3) omitted (1.4.2013) by virtue of 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)(ii) (with regs. 52-58)

Word in s. 341(3)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 451

Words in s. 102(1)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 7(2)(b), 21

Words in s. 301(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. 504(a) (with Sch. 2)

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

S. 835D 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. 2 (with Sch. 9 paras. 1-9, 22)

Sch. 1 paras. 119-132 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. 564D 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)(b), 4

S. 727(3A) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 33(a), 70(1)

Sch. 1 para. 367 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. 11 (with Sch. 9 paras. 1-9, 22)

Words in s. 535(4) substituted (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 129(4)(b)

Sch. 1 para. 239 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. 2 (with Sch. 9 paras. 1-9, 22)

S. 384A inserted (with effect in accordance with Sch. 30 para. 1(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 1(1)

Words in s. 291(4)(b) 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)(c); S.I. 2011/662, art. 2

S. 809M(3)(a) applied (with application in accordance with Sch. 11 para. 2(1)(5) of the amending Act) by Finance Act 2025 (c. 8), Sch. 11 para. 2(1)(4)(5)

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

S. 974(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. 561(5) (with Sch. 2)

S. 735 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 42(2), 70(1)

S. 809Z4(3A)(3B) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(4)

S. 1014(4) excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 22(3)

S. 173A(5A) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 2(3), 10; S.I. 2018/931, reg. 3(a)

Words in s. 564D 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)(e), 4

Words in s. 26(1)(a) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 6

S. 809VO(8A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(e), 21(1)

S. 56(3)(za) inserted (21.7.2008 with effect in accordance with s. 70(4) of the amending Act) by Finance Act 2008 (c. 9), s. 70(2)

Sch. 1 para. 163 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. 60(n)

Words in s. 9(1) substituted (17.7.2012) (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(3)(b)

Sch. 1 para. 439(2)(a) 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. 973(3A)(3B) inserted (16.12.2010 with effect in accordance with Sch. 4 para. 12 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 4 para. 2

S. 658(5)-(10) substituted for s. 658(5) (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 20

Word in s. 809G(2) omitted (with effect in accordance with s. 11(12) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 11(8)(a)

Words in s. 55C(1)(a)(ii) 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(7)(b)(12)(a)

S. 57 excluded (6.4.2015 for tax year 2015-16) by Finance Act 2014 (c. 26), s. 2(2)(b)

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

Words in s. 348(3)(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. 511(2)(c) (with Sch. 2)

Words in s. 809G(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 103

Sch. 1 paras. 192-196 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. 818(1) substituted (21.7.2008 with effect in accordance with Sch. 16 para. 11(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 16 para. 10(2)

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

Words in s. 873(2)(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(5), 34(2); S.I. 2012/736, art. 17

Words in s. 58(2) omitted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(3)

Word in s. 720(7) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 28(b), 70(1)

S. 713(2) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(11)(c)

Sch. 1 para. 160 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. 60(n)

Word in s. 1014(2)(g)(iia) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 16 paras. 6(2), 11(4)

Words in Sch. 4 inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(5)(6); S.I. 2011/2459, art. 2

Formula in s. 209(3) amended (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. 14(a)

S. 152(8) omitted (with effect and application in accordance with s. 22(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 22(2)(h)

S. 396(2)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by Income Tax Act 2007 (Amendment) (No.3) Order 2007 (S.I. 2007/3506), arts. 1(1), 3(2)

S. 735(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(4)

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

Words in s. 989 substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 3 para. 16(a); S.I. 2008/839, art. 2

S. 614DC applied by Taxation of Chargeable Gains Act 1992 (c. 12), s. 37A(11) (as inserted (with effect in accordance with s. 381(1)) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 7 (with Sch. 9 paras. 1-9, 22))

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(11) (with Sch. 2)

S. 993 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. 564D(1A)(d) 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)(f), 4

Words in s. 270(1) inserted (with effect in accordance with Sch. 10 para. 1(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 1(1)

S. 900 excluded (1.1.2011) by The London Olympic Games and Paralympic Games Tax Regulations 2010 (S.I. 2010/2913), regs. 1, 3(3) (with regs. 9, 11)

S. 257MNC(5)(a)(b) omitted (31.12.2020) by virtue of The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(7)(a)(ii)

S. 742A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 48, 70(1)

S. 16(2)(a) omitted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(e), 14(4)

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

S. 617(7) inserted (21.7.2008 with effect in accordance with Sch. 7 para. 160 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 157

Words in s. 865 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 14

S. 1005(2A) 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. 55 (with Sch. 9 paras. 1-9, 22)

Words in s. 1017 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. 570 (with Sch. 2)

Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Words in s. 989 substituted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(11)(b)(17)

S. 730(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 37(3), 70(1)

S. 21 excluded (15.3.2018) by Finance Act 2018 (c. 3), s. 5

S. 889 excluded (1.3.2013) by The Building Societies (Core Capital Deferred Shares) Regulations 2013 (S.I. 2013/460), regs. 1(1), 3(1)(c) (with reg. 1(2))

S. 172(g) 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. 5

Words in s. 809M(3)(ca) 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. 552(b) (with Sch. 2)

S. 684 disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 49

Sch. 1 para. 36(5)(6) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(vi)

Word in s. 70(4) substituted (with effect in accordance with Sch. 1 para. 61(1)(2) of the amending Act) by Finance Act 2022 (c. 3), Sch. 1 para. 43(4)(a)

Sch. 2 para. 43(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. 192(2)(h) omitted (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2016 (c. 24), s. 28(3)(a)(ii)

Words in s. 564C(1)(a) substituted (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(2) (with art. 1(3))

S. 809E(1)(c) substituted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(2)

Words in s. 730(2) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 15

S. 179(5) omitted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(1), 8 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 1(2)(d); S.I. 2011/662, art. 2

S. 175(1) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 7(2)

S. 158(6)(7) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 1(6), 10; S.I. 2018/931, reg. 3(a)

Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 112(3) (with Sch. 5)

Word in s. 809(2) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 18(b), 21

Words in s. 10(4) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(4), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)

S. 2(13)(hb) inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(2)(b)

Words in Sch. 2 para. 38(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by Income Tax Act 2007 (Amendment) Order 2007 (S.I. 2007/940), arts. 1(1), 2(2)(a)

S. 12 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. 5

S. 331A inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 20