Finance Act 2013

Sch. 1 para. 4 omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 2 para. 7(3)

Words in Sch. 1 para. 5(1) substituted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 2 para. 7(4)(a)(i)

Words in Sch. 1 para. 5(1) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 2 para. 7(4)(a)(ii)

Words in Sch. 1 para. 5(2) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 2 para. 7(4)(b)

Words in Sch. 1 para. 5(3)(b) substituted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 2 para. 7(4)(c)

Sch. 22 para. 8(4) omitted (with effect in accordance with s. 42(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 42(4)

Sch. 25 para. 19 omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 20

Word in Sch. 33 para. 25(4) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 277(6)(a) (with ss. 269-271)

Sch. 33 para. 25(4)(d) and word inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(6)(b) (with ss. 269-271)

Sch. 33 para. 48(8A)-(8C) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(5)

Sch. 33 para. 49(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(6)

Sch. 33 para. 53(3)-(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 225(3)

Sch. 33 para. 48(8C) modified (17.7.2014) by Finance Act 2014 (c. 26), s. 227(9)(d)

S. 101(1) excluded (26.3.2015) by Finance Act 2015 (c. 11), s. 70(3)

S. 101(5) modified (26.3.2015) by Finance Act 2015 (c. 11), s. 70(4)

S. 159 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 73(7)(8)

S. 159A inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2015 (c. 11), s. 73(3)

Words in s. 99(4) substituted (with effect in accordance with s. 70(2) of the amending Act) by Finance Act 2015 (c. 11), s. 70(1)

S. 102(2A) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 71

S. 110(2A)(2B) inserted (with effect in accordance with s. 72(5) of the amending Act) by Finance Act 2015 (c. 11), s. 72(4)

Words in s. 110(1) inserted (with effect in accordance with s. 72(5) of the amending Act) by Finance Act 2015 (c. 11), s. 72(2)

Words in s. 110(2) omitted (with effect in accordance with s. 72(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 72(3)(a)

Words in s. 110(2) inserted (with effect in accordance with s. 72(5) of the amending Act) by Finance Act 2015 (c. 11), s. 72(3)(b)

Word in s. 110(2) substituted (with effect in accordance with s. 72(5) of the amending Act) by Finance Act 2015 (c. 11), s. 72(3)(c)

S. 159(3A) inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2015 (c. 11), s. 73(2)

S. 161(2)(2A) substituted for s. 161(2) (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2015 (c. 11), s. 73(4)

S. 206(3)(da) inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 115(1)

Word in Sch. 33 para. 2(a) inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2015 (c. 11), s. 73(5)(a)

Words in Sch. 33 para. 20(1) substituted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2015 (c. 11), s. 73(5)(b)

Words in s. 99(4) inserted (1.4.2015) (with effect in accordance with s. 109(4) of the amending Act) by Finance Act 2014 (c. 26), s. 109(3)

Sch. 33 para. 20(4) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 42

Words in s. 94(2)(a) substituted (1.4.2016) (with effect in accordance with s. 110(4) of the amending Act) by Finance Act 2014 (c. 26), s. 110(2)

Words in s. 99(4) inserted (1.4.2016) (with effect in accordance with s. 110(4) of the amending Act) by Finance Act 2014 (c. 26), s. 110(3)

S. 51(2) omitted (6.4.2016) (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(5)(b)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2) 3 4)

S. 157 heading substituted (15.9.2016) (with effect in accordance with s. 136(8) of the amending Act) by Finance Act 2016 (c. 24), s. 136(6)

S. 145 heading substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(5)

Sch. 43 para. 4A inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(8)

Sch. 43 para. 4B inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(9)

Sch. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)

Sch. 43B inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(3)

Sch. 43C inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3)

S. 144A inserted (15.9.2016) (with effect in accordance with s. 134(7) of the amending Act) by Finance Act 2016 (c. 24), s. 134(2)

S. 147A inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(7)

S. 157A inserted (15.9.2016) (with effect in accordance with s. 136(8) of the amending Act) by Finance Act 2016 (c. 24), s. 136(7)

S. 212A inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(2)

S. 209(8)-(10) inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(4)

Words in s. 116(6) inserted (15.9.2016) (with effect in accordance with s. 134(7) of the amending Act) by Finance Act 2016 (c. 24), s. 134(3)

Words in s. 116(6) substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(8)(a)

Words in s. 116(6) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(8)(b)

Words in s. 117(5) inserted (15.9.2016) (with effect in accordance with s. 134(7) of the amending Act) by Finance Act 2016 (c. 24), s. 134(4)

Words in s. 117(5) substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(9)(a)

Words in s. 117(5) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(9)(b)

Words in s. 132(3) inserted (15.9.2016) (with effect in accordance with s. 134(7) of the amending Act) by Finance Act 2016 (c. 24), s. 134(5)

Words in s. 132(3) substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(10)(a)

Words in s. 132(3) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(10)(b)

Words in s. 145(1)(b) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(3)(a)

Words in s. 145(1)(d) substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(3)(b)

S. 145(5) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(4)

Words in s. 146(1) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(6)(a)

Words in s. 146(2) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(6)(b)(i)

Words in s. 146(2)(a)(i) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(6)(b)(ii)

Words in s. 157(1)(a) omitted (15.9.2016) (with effect in accordance with s. 136(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 136(3)(a)

Words in s. 157(1)(b) inserted (15.9.2016) (with effect in accordance with s. 136(8) of the amending Act) by Finance Act 2016 (c. 24), s. 136(3)(b)

Words in s. 157(7) omitted (15.9.2016) (with effect in accordance with s. 136(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 136(4)(a)

Words in s. 157(7) omitted (15.9.2016) (with effect in accordance with s. 136(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 136(4)(b)

S. 157(10) omitted (15.9.2016) (with effect in accordance with s. 136(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 136(5)

Words in s. 159A(9) inserted (15.9.2016) (with effect in accordance with s. 134(7) of the amending Act) by Finance Act 2016 (c. 24), s. 134(6)

Words in s. 159A(9) substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(11)

S. 206(3)(db) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(2) (with s. 117)

Words in s. 210(1)(b) inserted (15.9.2016) (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(5)

Words in s. 211(2)(b) substituted (15.9.2016) (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(6)

S. 214(1): s. 214 renumbered (15.9.2016) as s. 214(1) (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(8)

Words in s. 214(1) inserted (15.9.2016) (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(9)

S. 214(2)(3) inserted (15.9.2016) (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(10)

Word in Sch. 19 para. 6(2) substituted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 71(a)

Sch. 29 para. 13 omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 71(b)

Sch. 29 para. 14(a) omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 71(b)

Sch. 29 para. 44(3) omitted (15.9.2016) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 71(b)

Words in Sch. 43 para. 3(2)(e) substituted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(7)

Sch. 43 para. 6(3) inserted (15.9.2016) (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(11)

Sch. 46 para. 68(1)(a) omitted (15.9.2016) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 25(c)(i)

Sch. 46 para. 69(1)(a) omitted (15.9.2016) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 25(c)(ii)

Sch. 46 para. 70(1) omitted (15.9.2016) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 25(c)(iii)

Sch. 46 para. 71(3)(b) and word omitted (15.9.2016) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 25(c)(iv)

Sch. 43C para. 5(4)(b) excluded by 2014 c. 7, s. 10A(4) (as inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(17))

Sch. 43C para. 8 modified by 2014 c. 7, s. 10A(6) (as inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(17))

Sch. 43C para. 8: power to modify conferred by 2014 c. 7, s. 10A(7) (as inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(17))

Sch. 43C para. 9(5) modified by 2014 c. 7, s. 10A(5) (as inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(17))

Sch. 45 para. 72(4) omitted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(d)

S. 44 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(d)

Sch. 47 para. 17 omitted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 21(4)

Sch. 43A para. 12A and cross-heading inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 10

Sch. 43B para. 9A and cross-heading inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 14

Sch. 43A para. 1(3A) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 3(3)

Word in Sch. 43A para. 1(3)(a) substituted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 3(2)(a)(i)

Words in Sch. 43A para. 1(3)(a) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 3(2)(a)(ii)

Words in Sch. 43A para. 1(3) substituted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 3(2)(b)

Sch. 43A para. 1(4)(5) omitted (5.12.2017) by virtue of The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 3(4)

Words in Sch. 43A para. 2(1) omitted (5.12.2017) by virtue of The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 4(2)

Word in Sch. 43A para. 2(2)(a) substituted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 4(3)(a)

Words in Sch. 43A para. 2(2)(a) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 4(3)(b)

Words in Sch. 43A para. 3(1) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 5(a)

Words in Sch. 43A para. 3(1) substituted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 5(b)

Words in Sch. 43A para. 4(1) substituted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 6(2)

Words in Sch. 43A para. 4(3)(b) omitted (5.12.2017) by virtue of The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 6(3)

Sch. 43A para. 5 omitted (5.12.2017) by virtue of The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 7

Words in Sch. 43A para. 6(1)(b) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 8

Sch. 43A para. 8(1)(a) substituted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 9(a)

Words in Sch. 43A para. 8(1)(b) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 9(b)

Sch. 43B para. 1(1)(a)(b) substituted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 12(2)

Sch. 43B para. 3(3A) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 13(3)

Words in Sch. 43B para. 3(3)(a) inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 13(2)

Sch. 45 para. 101 omitted (with effect in accordance with Sch. 10 para. 1(13) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 10 para. 1(11)

S. 67 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(x)(a)

S. 68(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(x)(b)

Sch. 18 para. 6 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(x)(c)

Words in Sch. 45 para. 32(2)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(2)

Word in Sch. 45 para. 52(4)(a) inserted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(a)

Sch. 45 para. 52(4)(c) and word omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(c)

Words in Sch. 45 para. 52(4)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(b)

Words in Sch. 45 para. 145 substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 56; S.I. 2020/45, reg. 2

Sch. 45 para. 8 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(3)

Sch. 45 para. 22 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(4)

Sch. 45 para. 23 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(5)

Sch. 45 para. 28(2) modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(6)

Sch. 45 para. 29 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(7)

Sch. 45 para. 32 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(8)

Sch. 45 para. 34 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(9)

Sch. 45 para. 35 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(10)

Sch. 45 para. 37 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(11)

Sch. 45 para. 38 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(12)

Sch. 45 para. 145 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(13)

S. 209(6) substituted (with effect in accordance with Sch. 14 paras. 10, 15 of the amending Act) by Finance Act 2020 (c. 14), Sch. 14 para. 2

Words in s. 214(1) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 14 para. 7(a)

Words in s. 214(1) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 14 para. 7(b)

Words in Sch. 43A para. 11 omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 14 para. 8

Sch. 43C para. 5(5) substituted for Sch. 43C para. 5(5)(6) (with effect in accordance with Sch. 14 paras. 14, 15 of the amending Act) by Finance Act 2020 (c. 14), Sch. 14 para. 9

S. 209AA inserted (with effect in accordance with Sch. 14 paras. 11, 15 of the amending Act) by Finance Act 2020 (c. 14), Sch. 14 para. 3

S. 209AB inserted (with effect in accordance with Sch. 14 paras. 12, 15 of the amending Act) by Finance Act 2020 (c. 14), Sch. 14 para. 4

S. 209AC inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 14 para. 5

Ss. 209A-209F omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 14 para. 6 (with Sch. 14 para. 13)

Words in s. 174(2) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 22(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

Word in s. 150 heading inserted (with effect in accordance with s. 90(3)-(6) of the amending Act) by Finance Act 2021 (c. 26), s. 90(1)(b)

Sch. 43 para. 14 and cross-heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 10(6)

Words in Sch. 43C heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(2)

Sch. 43D inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 1

S. 150A inserted (with effect in accordance with s. 90(3)-(6) of the amending Act) by Finance Act 2021 (c. 26), s. 90(2)

S. 209ABA inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 4

S. 212B inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 8

S. 150(3A) inserted (with effect in accordance with s. 90(3)-(6) of the amending Act) by Finance Act 2021 (c. 26), s. 90(1)(a)

Words in s. 209(5) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 3(2)

S. 209(6A) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 3(3)

S. 209(8)(9) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 3(4)

Words in s. 209(10)(a) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 3(5)

Words in s. 209AC heading substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 5(2)

Words in s. 209AC(1) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 5(3)(a)

Words in s. 209AC(1) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 5(3)(b)

Words in s. 209AC(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 5(3)(c)

Words in s. 209AC(2) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 5(4)

Words in s. 210(1)(b) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 6(a)

S. 210(10) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 6(b)

Words in s. 212A(1)(c)(ii) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 7

Words in s. 214(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 9(a)

Words in s. 214(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 9(b)

Words in s. 214(1) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 9(c)

Sch. 43 para. 1A omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 10(2)

Words in Sch. 43 para. 4A(3)(b) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 10(3)

Words in Sch. 43 para. 4A(7) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 10(4)(a)

Words in Sch. 43 para. 4A(7) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 10(4)(b)

Words in Sch. 43 para. 13(1) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 10(5)

Words in Sch. 43A para. 1(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 11(2)

Words in Sch. 43A para. 4(7) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 11(3)

Words in Sch. 43A para. 12(1) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 11(4)

Words in Sch. 43B para. 2(1)(a) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 12(2)

Words in Sch. 43B para. 3(3)(a) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 12(3)(a)

Words in Sch. 43B para. 3(3A) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 12(3)(b)

Words in Sch. 43B para. 3(3A) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 12(3)(c)

Words in Sch. 43B para. 9(1) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 12(4)

Words in Sch. 43C para. 1 substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(3)

Sch. 43C para. 2(1) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(4)(a)

Word in Sch. 43C para. 2(5) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(4)(c)

Words in Sch. 43C para. 3(1) omitted (with effect in accordance with s. 124(2) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 32 para. 13(5)

Words in Sch. 43C para. 4(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(6)

Words in Sch. 43C para. 5(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(7)(a)

Sch. 43C para. 5(2)(a) substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(7)(b)

Words in Sch. 43C para. 5(5) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(7)(c)

Words in Sch. 43C para. 8(1)(b) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(8)(a)

Words in Sch. 43C para. 8(4) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(8)(b)

Words in Sch. 43C para. 9(1)(a) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(9)(a)

Sch. 43C para. 9(1A) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(9)(b)

Words in Sch. 43C para. 10(1) inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(10)

S. 30 omitted (with effect in accordance with Sch. 4 para. 5(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 2

Words in Sch. 22 para. 1(3) inserted (with effect for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 23(6)(8)

Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2

S. 222 repealed (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 349(11)(a)

S. 206(3)(h) inserted (31.12.2023 in relation to accounting periods commencing on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 264, Sch. 14 para. 68(4)

S. 206(3)(i) inserted (31.12.2023 in relation to accounting periods commencing on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 278, Sch. 18 para. 7(4)

Sch. 4 para. 3 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(a), 47 (with Sch. 10 paras. 48-50)

Sch. 4 para. 4 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(a), 47 (with Sch. 10 paras. 48-50)

Sch. 4 para. 10 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(a), 47 (with Sch. 10 paras. 48-50)

Sch. 4 para. 14 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(a), 47 (with Sch. 10 paras. 48-50)

Sch. 4 para. 15 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(a), 47 (with Sch. 10 paras. 48-50)

Sch. 4 para. 39(3) omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(a), 47 (with Sch. 10 paras. 48-50)

Sch. 4 para. 44 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(b), 47 (with Sch. 10 paras. 48-50)

Sch. 4 para. 54 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(b), 47 (with Sch. 10 paras. 48-50)

Words in Sch. 22 para. 1(1)(b) substituted (with effect for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 91(2), 124 (with Sch. 9 paras. 125-132)

Words in Sch. 43C para. 8(3)(b) inserted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 42(a); S.I. 2024/440, reg. 2

Word in Sch. 43C para. 8(5) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 42(b)(i); S.I. 2024/440, reg. 2

Sch. 43C para. 8(5)(e) and word inserted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 42(b)(ii); S.I. 2024/440, reg. 2