Income Tax Act 2007
2007 c. 3An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
EnactedC1[20th March 2007]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Part 1 Overview¶
1 Overview of Income Tax Acts¶
2 Overview of Act¶
Part 2 Basic provisions¶
Chapter 1 Charges to income tax¶
3 Overview of charges to income tax¶
4 Income tax an annual tax¶
5 Income tax and companies¶
Section 3 of CTA 2009 disapplies the provisions of the Income Tax Acts relating to the charge to income tax in relation to income of a company (not accruing to it in a fiduciary or representative capacity) if—Chapter 2 Rates at which income tax is charged¶
The rates¶
6 The F1345... basic rate , higher rate and additional rate¶
F22506A The Scottish basic, higher and additional rates¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6B The Welsh rates¶
- Step 1 Take the basic rate, higher rate or additional rate.
- Step 2 Deduct 10 percentage points.
- Step 3 Add the Welsh rate (if any) set by the National Assembly for Wales for that year for the purpose of calculating the Welsh basic rate, the Welsh higher rate or the Welsh additional rate (as the case may be).
- Step 1Take the property basic rate, property higher rate or property additional rate.
- Step 2Deduct 10 percentage points.
- Step 3Add the Welsh rate (if any) set by Senedd Cymru for that year for the purpose of calculating the Welsh basic rate, the Welsh higher rate or the Welsh additional rate (as the case may be).
6C The default basic, higher and additional rates¶
The default basic rate, default higher rate and default additional rate for a tax year are the rates determined as such by Parliament for the tax year.6D The property basic, higher and additional rates¶
The property basic rate, the property higher rate and the property additional rate for a tax year are the rates determined as such by Parliament for the tax year.7 The starting rate for savings and savings nil rate ¶
7A The savings basic, higher and additional rates¶
The savings basic rate, savings higher rate and savings additional rate for a tax year are the rates determined as such by Parliament for the tax year.8 The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rate¶
9 The trust rate , property trust rate, savings trust rate and dividend trust rate¶
Income charged at particular rates¶
9A Overview of sections 10 to 15¶
The general effect of sections 10 to 15 is outlined in the following table—| Type of taxpayer | Rates payable on savings income | Rates payable on property income | Rates payable on most dividend income | Rates payable on other income |
|---|---|---|---|---|
| UK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer | Savings rates | Property rates | Dividend rates | Main rates |
| Scottish taxpayer | Savings rates | Scottish rates | Dividend rates | Scottish rates |
| Welsh taxpayer | Savings rates | Welsh property rates | Dividend rates | Main rates while section 11B is not in force; Welsh rates if that section is in force |
| Non-UK resident individual | Savings rates | Property rates | Dividend rates | Default rates |
| Non-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate | Savings basic rate | Property basic rate | Dividend ordinary rate | Default basic rate |
10 Income charged at the F626... basic , higher and additional rates: individuals¶
- F1009. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- section 11A (income charged at Scottish rates),
- section 11B (income charged at the Welsh basic, higher and additional rates),
- section 11C (income charged at the default basic, higher and additional rates: non-UK resident individuals),
- section 11CA (income charged at the property basic, higher and additional rates: individuals),
- section 11CB (income charged at the Welsh property basic, higher and additional rates: individuals),
- section 11D (savings income charged at the savings basic, higher and additional rates: individuals),
- section 12 (savings income charged at the starting rate for savings),
- section 12A (savings income charged at the savings nil rate),
- section 13 (income charged at the dividend ordinary and dividend upper rates: individuals), and
- any other provisions of the Income Tax Acts which provide for income of an individual to be charged at different rates of income tax in some circumstances.
11 Income charged at the default basic rate: non-individuals¶
- F428...
- section 11CC (income charged at the property basic rate: non-individuals),
- section 11DA (income charged at the savings basic rate: non-individuals),
- section 14 (income charged at the dividend ordinary rate: other persons),
- Chapters 3 to 5 of Part 9 (which provide for some income of trustees to be charged at the property trust rate, the savings trust rate or the dividend trust rate or at the trust rate), and
- any other provisions of the Income Tax Acts which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.
11A Income charged at Scottish rates¶
- section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and
- any provisions of the Income Tax Acts (apart from section 10) which provide for income of an individual to be charged at different rates of income tax in some circumstances.
11B Income charged at the Welsh basic, higher and additional rates¶
- section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and
- any provisions of the Income Tax Acts (apart from section 10) which provide for income of an individual to be charged at different rates of income tax in some circumstances.
11C Income charged at the default basic, higher and additional rates: non-UK resident individuals¶
- section 11CA (income charged at the property basic, higher and additional rates: individuals),
- section 11D (savings income charged at the savings basic, higher and additional rates),
- section 12 (savings income charged at the starting rate for savings),
- section 12A (savings income charged at the savings nil rate),
- section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and
- any other provisions of the Income Tax Acts (apart from section 10) which provide for income to be charged at different rates of income tax in some circumstances.
11CA Income charged at the property basic, higher and additional rates: individuals¶
- section 11A (income charged at Scottish rates),
- section 11CB (income charged at the Welsh property basic, higher and additional rates: individuals),
- any other provisions of the Income Tax Acts which provide for income to be charged at different rates of income tax in some circumstances.
11CB Income charged at the Welsh property basic, higher and additional rates: individuals¶
11CC Income charged at the property basic rate: non-individuals¶
- Chapters 3 to 5 of Part 9 (which provide for some income of trustees to be charged at special trust rates), and
- any other provisions of the Income Tax Acts (apart from section 11) which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.
11D Income charged at the savings basic, higher and additional rates : individuals ¶
11DA Income charged at the savings basic rate: non-individuals¶
- Chapters 3 to 5 of Part 9 (which provide for some income of trustees to be charged at special trust rates), and
- any other provisions of the Income Tax Acts (apart from section 11) which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.
12 Income charged at the starting rate for savings¶
12A Savings income charged at the savings nil rate¶
- £A is the amount of the individual's savings allowance (see section 12B),
- “the excess” is so much of the individual's income above the starting rate limit for savings as consists of savings income, and
- £X is the amount of the excess.
12B Individual's entitlement to a savings allowance¶
13 Income charged at the dividend ordinary , dividend upper and dividend additional rates: individuals¶
13A Income charged at the dividend nil rate¶
- Step 1 Identify the amount (“D”) of the individual's income which would, ignoring this section, be charged at the dividend ordinary rate.Rule 1A: If D is more than £500, the first £500 of D is charged at the dividend nil rate (rather than the dividend ordinary rate), and is the only amount charged at the dividend nil rate.Rule 1B: If D is equal to £500, D is charged at the dividend nil rate (rather than the dividend ordinary rate), and is the only amount charged at the dividend nil rate.Rule 1C: If D is less than £500 but more than nil, D is charged at the dividend nil rate (rather than the dividend ordinary rate).
- Step 2 If D is less than £500, identify the amount (“U”) of the individual's income which would, ignoring this section, be charged at the dividend upper rate.Rule 2A: If the total of D and U is more than £500—
- the first £M of U is charged at the dividend nil rate (rather than the dividend upper rate), where £M is the difference between £500 and D, and
- the amounts charged under this Rule and Rule 1C are the only amounts charged at the dividend nil rate.
Rule 2B: If the total of D and U is equal to £500, U is charged at the dividend nil rate (rather than the dividend upper rate), and the amounts charged under this Rule and Rule 1C are the only amounts charged at the dividend nil rate.Rule 2C: If the total of D and U is less than £500 but more than nil, U is charged at the dividend nil rate (rather than the dividend upper rate). - Step 3 If the total of D and U is less than £500, identify the amount (“A”) of the individual's income which would, ignoring this section, be charged at the dividend additional rate.Rule 3A: If the total of D, U and A is more than £500, the first £X of A is charged at the dividend nil rate (rather than the dividend additional rate), where £X is the difference between—
- £500, and
- the total of D and U,
and the amounts charged under this Rule, and Rules 1C and 2C, are the amounts charged at the dividend nil rate.Rule 3B: If the total of D, U and A is less than or equal to £500, A is charged at the dividend nil rate (rather than the dividend additional rate), and the amounts charged under this Rule, and Rules 1C and 2C, are the amounts charged at the dividend nil rate.
14 Income charged at the dividend ordinary rate: non-individuals¶
- Chapters 3 to 5 of Part 9 (which provide for some income of trustees to be charged at the dividend trust rate or at the trust rate),
- F1936... and
- any other provisions of the Income Tax Acts (apart from section 11) which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.
15 Income charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rate¶
For the circumstances in which income tax is charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rate, see Chapters 3 to 5 of Part 9.16 Savings and dividend income to be treated as highest part of total income¶
16A Treatment of property income in hierarchy of total income¶
17 Repayment: tax paid at greater rate instead of starting rate for savings or savings nil rate ¶
17A Meaning of “property income”¶
C17618 Meaning of “savings income”¶
19 Meaning of “dividend income”¶
Starting rate limit and basic rate limit¶
F83620 The starting rate limit and the basic rate limit¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C18C93C14C25C34C57C194C113C146C166C126C75C234C141C212C101C225C237C193C24521 Indexation of the basic rate limit and starting rate limit for savings ¶
Chapter 3 Calculation of income tax liability¶
22 Overview of Chapter¶
C9C105C158C40C79C129C97C4823 The calculation of income tax liability¶
To find the liability of a person (“the taxpayer”) to income tax for a tax year, take the following steps. Step 1Identify the amounts of income on which the taxpayer is charged to income tax for the tax year.The sum of those amounts is “total income”.Each of those amounts is a “component” of total income.Step 2Deduct from the components the amount of any relief under a provision listed in relation to the taxpayer in section 24 to which the taxpayer is entitled for the tax year.See sections 24A and 25 for further provision about the deduction of those reliefs. See also section 24B which provides that a taxpayer’s net income is taken to be £0 in certain cases. The sum of the amounts of the components left after this step is “net income”. Step 3Deduct from the amounts of the components left after Step 2 any allowances to which the taxpayer is entitled for the tax year under Chapter 2 of Part 3 of this Act or F1874... (individuals: personal allowance and blind person's allowance).See section 25 for further provision about the deduction of those allowances.Step 4Calculate tax at each applicable rate on the amounts of the components left after Step 3.See Chapter 2 of this Part for the rates at which income tax is charged and the income charged at particular rates.If the taxpayer is a trustee, see also Chapters 3 to 5 and 10 of Part 9 (special rules about settlements and trustees) for further provision about the income charged at particular rates. See also section 863I of ITTOIA 2005 which provides for certain partnership profits to be charged at the additional rate. Step 5Add together the amounts of tax calculated at Step 4.Step 6Deduct from the amount of tax calculated at Step 5 any tax reductions to which the taxpayer is entitled for the tax year under a provision listed in relation to the taxpayer in section 26.See sections 27 to 29 for further provision about the deduction of those tax reductions.Step 7Add to the amount of tax left after Step 6 any amounts of tax for which the taxpayer is liable for the tax year under any provision listed in relation to the taxpayer in section 30.The result is the taxpayer's liability to income tax for the tax year.24 Reliefs deductible at Step 2¶
- section 72 (early trade losses relief),
- Chapter 6 of Part 4 (share loss relief),
- Chapter 3 of Part 8 (gifts of shares, securities and real property to charities etc),
- sections 457 and 458 of this Act or section 266(7) of ICTA (payments to trade unions or police organisations),
- section 41P of ITEPA 2003 (deduction for amount that reflects qualifying foreign employment income),
- section 193(4) of FA 2004 (pension schemes: relief under net pay arrangement: excess relief), F1277...
- section 194(1) of FA 2004 (pension schemes: relief on making of claim), and
- section 845A of ITTOIA 2005 (claim for relief for qualifying new residents), and
- section 64 (trade loss relief against general income),
- section 83 (carry-forward trade loss relief),
- section 89 (terminal trade loss relief),
- section 96 (post-cessation trade relief),
- section 118 (carry-forward property loss relief),
- section 120 (property loss relief against general income),
- section 125 (post-cessation property relief),
- section 128 (employment loss relief against general income),
- section 152 (loss relief against miscellaneous income),
- Chapter 1 of Part 8 (interest payments),
- Chapter 1A of Part 8 (irrecoverable peer-to-peer loans),
- Chapter 4 of Part 8 (annual payments F1318...),
- section 574 (manufactured dividends on UK shares: payments by non-companies),
- section 579 (manufactured interest on UK securities: payments not otherwise deductible),
- Part 2 of CAA 2001 (plant and machinery allowances), in a case where the allowance is to be given effect under section 258 of that Act (special leasing of plant and machinery),
- F2076...
- Part 8 of CAA 2001 (patent allowances), in a case where the allowance is to be given effect under section 479 of that Act (persons having qualifying non-trade expenditure),
- section 555 of ITEPA 2003 (deduction for liabilities related to former employment),
- section 446 of ITTOIA 2005 (strips of government securities: relief for losses),
- section 454(4) of ITTOIA 2005 (listed securities held since 26 March 2003: relief for losses: persons other than trustees), and
- section 600 of ITTOIA 2005 (relief for patent expenses).
24A Limit on Step 2 deductions¶
- Step 1 Take the amount of the taxpayer's total income for the tax year.
- Step 2 Add back the amounts of any deductions allowed under Part 12 of ITEPA 2003 (payroll giving) in calculating the taxpayer's income which is charged to tax for the tax year.
- Step 3 If the taxpayer is given relief in accordance with section 192 of FA 2004 (pension schemes: relief at source) in respect of any contribution paid in the tax year under a pension scheme, deduct the gross amount of the contribution. The “gross” amount of a contribution is the amount of the contribution before deduction of tax under section 192(1) of FA 2004.
- Step 4 If the taxpayer is entitled to a deduction for relief under section 193(4) or 194(1) of FA 2004 (pension schemes: excess relief under net payment arrangements or relief on making a claim) for the tax year, deduct the amount of the excess or contribution (as the case may be). The result is the taxpayer's adjusted total income for the tax year.
24B Calculation of net income at Step 2 for low income estates and trusts¶
where QS is the total number of qualifying settlements.
25 Reliefs and allowances deductible at Steps 2 and 3: supplementary¶
- section 65(2) to (4) (priority rule in relation to trade loss relief against general income),
- section 80(2) (ring fence income),
- section 83(3) and (4) (carry-forward trade loss relief against trade profits),
- section 89(3) (terminal trade loss relief against trade profits),
- section 93(2) (terminal trade loss relief and mineral extraction trade),
- section 95(2) (foreign trades etc reliefs only against qualifying foreign income),
- section 115(2) (restrictions on reliefs for firms exploiting films),
- section 118(3) and (4) (carry-forward property loss relief against property business profits),
- section 121(2) and (3) (priority rule in relation to property loss relief against general income),
- section 129(2) to (4) (priority rule in relation to employment loss relief against general income),
- section 133(4) (share loss relief against general income),
- section 152(4) and (7) (loss relief against miscellaneous income),
- sections 412A(4), 412B(3) and 412C(3) (relief for irrecoverable peer-to-peer loans only against interest on certain loans),
- sections 574(3) to (8) and 575 (manufactured dividends on UK shares: restrictions on deductions),
- section 579(2) to (5) and 580 (manufactured interest on UK securities: restrictions on deductions),
- section 258 of CAA 2001 (special leasing of plant or machinery),
- F327...
- section 479 of that Act (persons having qualifying non-trade expenditure),
- section 41P of ITEPA 2003 (qualifying foreign employment income)
- section 601 of ITTOIA 2005 (how relief for patent expenses is given), and
- section 845A of ITTOIA 2005 (qualifying foreign income)
- any other provision of the Income Tax Acts under which reliefs or allowances deductible at Step 2 or 3 are not permitted to be deducted from particular components of income or are required to be deducted from particular components of income or in a different order.
26 Tax reductions¶
- Chapter 3 of Part 3 of this Act F91... (tax reductions for married couples and civil partners),
- Chapter 3A of Part 3 of this Act (transferable tax allowance for married couples and civil partners),
- Chapter 1 of Part 5 (EIS relief),
- Chapter 1 of Part 5A (SEIS relief),
- Chapter 1 of Part 5B (relief for social investments),
- Chapter 2 of Part 6 (VCT relief),
- Chapter 1 of Part 7 (community investment tax relief),
- section 399B (relief for non-deductible interest on loan to invest in partnership with residential property business),
- section 414A(3) (gift aid where devolved basic rate is above basic rate),
- section 453 (qualifying maintenance payments),
- F684. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- section 461 (spreading of patent royalty receipts),
- section 353(1A) of ICTA (relief for interest on loan to buy life annuity),
- section 192A of FA 2004 (relief at source: additional relief),
- section 274A of ITTOIA 2005 (property business: relief for non-deductible costs of a dwelling-related loan),
- section 535 of ITTOIA 2005 (top slicing relief), and
- section 539 of ITTOIA 2005 (relief for deficiencies), and
- F80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- F80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- section 401 of ITTOIA 2005 (relief: distribution repaying shares or security issued in earlier distribution), F1621...
- sections 677 and 678 of ITTOIA 2005 (relief where foreign estates have borne UK income tax).
- sections 2 and 6 of TIOPA 2010 (double taxation relief: relief by agreement), and
- section 18(1)(b) and (2) of TIOPA 2010 (relief for foreign tax where no double taxation arrangements).
27 Order of deducting tax reductions: individuals¶
- Chapter 2 of Part 6 (VCT relief),
- Chapter 1 of Part 5 (EIS relief),
- Chapter 1 of Part 5A (SEIS relief),
- Chapter 1 of Part 5B (relief for social investments),
- Chapter 1 of Part 7 (community investment tax relief),
- section 353(1A) of ICTA (relief for interest on loan to buy life annuity),
- section 453 (qualifying maintenance payments),
- F1370. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter 3 of Part 3 of this Act F1806... (tax reductions for married couples and civil partners).
28 Order of deducting tax reductions: other persons¶
29 Tax reductions: supplementary¶
- A is the amount of tax calculated at Step 5, and
- B is the total amount of the tax treated under section 414 (gift aid) as deducted from gifts made by the taxpayer in the tax year.
- Chapter 1 of Part 5 (EIS relief),
- Chapter 1 of Part 5A (SEIS relief),
- Chapter 1 of Part 5B (relief for social investments),
- Chapter 2 of Part 6 (VCT relief), or
- Chapter 1 of Part 7 (community investment tax relief).
30 Additional tax¶
- section 414A(4) read with section 414A(5) (gift aid where devolved basic rate is below basic rate),
- section 424 (gift aid: charge to tax),
- section 809ZMA (tainted donations: clawback where tainting occurs in later year),
- section 809ZMB (tainted donations: associated donations)
- section 809ZN (tainted gift aid donations: charge to tax),
- section 809ZO (tainted charity donations by trustees: charge to tax),
- Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),
- Chapter 9 of Part 10 of ITEPA 2003 (winter fuel payment charge),
- section 192B of FA 2004 (relief at source: excessive relief given),
- section 205 of FA 2004 (pension schemes: the short service refund lump sum charge),
- F1694...
- section 206 of FA 2004 (pension schemes: the special lump sum death benefits charge),
- section 208 of FA 2004 (pension schemes: the unauthorised payments charge),
- section 209 of FA 2004 (pension schemes: the unauthorised payments surcharge),
- section 214 of FA 2004 (pension schemes: the lifetime allowance charge),
- section 227 of FA 2004 (pension schemes: the annual allowance charge), and
- section 244A of FA 2004 (pension schemes: the overseas transfer charge),
- section 7 of F(No.2)A 2005 (social security pension lump sum).
- section 496 (discretionary payments by trustees: tax pool adjustment),
- section 809ZMA (tainted donations: clawback where tainting occurs in later year),
- section 809ZMB (tainted donations: associated donations)
- section 809ZN (tainted gift aid donations: charge to tax), and
- section 809ZO (tainted charity donations by trustees: charge to tax).
31 Total income: supplementary¶
32 Liability not dealt with in the calculation¶
The liabilities referred to in section 22(2) are income tax liability—- under section 74C(5) (non-active traders: withdrawal of relief),
- under section 79(1) (capital allowances restrictions: withdrawal of relief),
- under section 81(6) (dealings in commodity futures: withdrawal of relief),
- under section 103B(5) (non-active partners: withdrawal of relief),
- under section 235 (withdrawal or reduction of EIS relief),
- under section 257G (withdrawal or reduction of SEIS relief),
- under section 257S (withdrawal or reduction of relief for social investments),
- under sections 266 to 270 (withdrawal or reduction of VCT relief),
- under section 372 (withdrawal or reduction of CITR),
- under section 512 (heritage maintenance settlements: application of property for non-heritage purposes),
- under Chapter 1 of Part 13 (transactions in securities),
- under regulations made under section 918(4) (foreign payers of manufactured dividends: Real Estate Investment Trusts: the reverse charge),
- under section 920 or 923 (foreign payers of manufactured interest or manufactured overseas dividends: the reverse charge),
- under Chapter 15, 16 or 17 of Part 15 (deduction of tax at source: collection mechanisms),
- F812. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- under paragraph 11(3) of Schedule 20 to FA 1994 (recovery of excess credit for overseas tax: changes for facilitating self-assessment),
- of the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA 2003,
- under Chapter 5 of Part 4 of FA 2004 (registered pension schemes: tax charges), except any liability under a provision mentioned in section 30(1), F948...
- under section 682(4) of ITTOIA 2005 (assessments, adjustments and claims after the administration period), so far as the liability represents a tax reduction given effect at Step 6 of the calculation in section 23, and
- under section 24(4) of TIOPA 2010 (recovery of excess credit for overseas tax).
Part 3 Personal reliefs¶
Chapter 1 Introduction¶
33 Overview of Part¶
Chapter 2 Personal allowance and blind person's allowance¶
Introduction¶
34 Allowances under Chapter¶
Personal allowances¶
35 Personal allowance ¶
F20536 Personal allowance for those born after 5 April 1938 but before 6 April 1948 ¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37 Personal allowance for those born before 6 April 1938 ¶
Blind person's allowance¶
38 Blind person's allowance¶
39 Transfer of part of blind person's allowance to a spouse or civil partner¶
40 Election for transfer of allowance under section 39¶
Supplementary¶
41 Allowances in year of death¶
Chapter 3 Tax reductions for married couples and civil partners: persons born before 6 April 1935 ¶
Introduction¶
42 Tax reductions under Chapter¶
43 Meaning of “the minimum amount”¶
In this Chapter “the minimum amount” means £4,530.43A Meaning of “relevant conversion”¶
For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—44 Election for new rules to apply¶
- “the new rules” means the rules for relief under section 46 (marriages and civil partnerships on or after 5 December 2005), and
- “the old rules” means the rules for relief under section 45 (marriages before 5 December 2005).
Married couple's allowance¶
45 Marriages before 5 December 2005¶
46 Marriages and civil partnerships on or after 5 December 2005¶
Elections to transfer relief¶
47 Election by individual to transfer relief under section 45 or 46¶
48 Joint election to transfer relief under section 45 or 46¶
49 Election for partial transfer back of relief¶
50 Procedure for making and withdrawing elections under sections 47 to 49¶
Transfer of unused relief¶
51 Transfer of unused relief¶
52 Transfer back of unused relief¶
53 Transfer of unused relief: general¶
Supplementary¶
54 Tax reductions in the year of marriage or entry into civil partnership¶
55 Sections 45 to 53: supplementary¶
CHAPTER 3A Transferable tax allowance for married couples and civil partners¶
Introduction¶
55A Tax reduction under Chapter¶
Tax reduction¶
55B Tax reduction: entitlement¶
Election to reduce personal allowance¶
55C Election to reduce personal allowance¶
55D Procedure for elections under section 55C¶
- a decree absolute of divorce;
- a decree absolute of nullity of marriage;
- a decree of judicial separation.
Supplementary¶
55E Limitation on number of tax reductions and elections¶
Chapter 4 General¶
56 Residence etc of claimants¶
C61C190C44C125C182C83C69C31C239C161C202C1157 Indexation of allowances¶
F52457A Personal allowance linked to national minimum wage¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58 Meaning of “adjusted net income”¶
- Step 1Take the amount of the individual's net income for the tax year.
- Step 2If in the tax year the individual makes, or is treated under section 426 as making, a gift that is a qualifying donation for the purposes of Chapter 2 of Part 8 (gift aid) deduct the grossed up amount of the gift.
- Step 3If the individual is given relief in accordance with section 192 of FA 2004 (relief at source) in respect of any contribution paid in the tax year under a pension scheme, deduct the gross amount of the contribution.
- Step 4Add back any relief under section 457 or 458 (payments to trade unions or police organisations) that was deducted in calculating the individual's net income for the tax year.The result is the individual's adjusted net income for the tax year.
Part 4 Loss relief¶
Chapter 1 Introduction¶
59 Overview of Part¶
Chapter 2 Trade losses¶
Introduction¶
60 Overview of Chapter¶
F11661 Non-partners: losses of a tax year¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F62762 Partners: losses of a tax year etc¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C114C22963 Prohibition against double counting¶
If relief is given under any provision of this Chapter for a loss or part of a loss, relief is not to be given for—Trade loss relief against general income¶
64 Deduction of losses from general income¶
65 How relief works¶
Restriction on relief for uncommercial trades¶
C35C12166 Restriction on relief unless trade is commercial¶
Restriction on relief for “hobby” farming or market gardening¶
C35C12167 Restriction on relief in case of farming or market gardening¶
C35C12168 Reasonable expectation of profit¶
C35C12169 Whether trade is the same trade¶
C35C12170 Determining losses in previous tax years¶
Use of trading loss as CGT loss¶
71 Treating trade losses as CGT losses¶
A person who cannot deduct all of a loss under a claim for trade loss relief against general income may be able to treat the unused part as an allowable loss for capital gains tax purposes: see sections 261B and 261C of TCGA 1992.Early trade losses relief¶
72 Relief for individuals for losses in first 4 years of trade¶
73 How relief works¶
This section explains how the deductions are made for the 3 tax years mentioned in section 72(2). The amount of the loss to be deducted at any step is limited in accordance with sections 24A and 25(4) and (5) .Step 1Deduct the loss in calculating the individual's net income for the earliest of the 3 tax years.Step 2Deduct any part of the loss not deducted at Step 1 in calculating the individual's net income for the next tax year.Step 3Deduct any part of the loss not deducted at Step 1 or 2 in calculating the individual's net income for the latest of the 3 tax years.Other claimsIf the loss has not been deducted in full at Steps 1 to 3, the individual may use the part not so deducted in giving effect to any other relief under this Chapter (depending on the terms of the relief).74 Restrictions on relief unless trade is commercial etc¶
General restrictions on sideways relief and capital gains relief¶
C13274ZA No relief for tax-generated losses¶
C13274A Reliefs in any tax year not to exceed cap for tax year¶
F218774B No relief for tax-generated losses¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C215C13274C Meaning of “non-active capacity” for purposes of section 74A etc¶
C215C13274D Meaning of “qualifying film expenditure” for purposes of sections 74ZA and 74A ¶
- “the acquisition of the original master version of a film” has the same meaning as in Chapter 9 of Part 2 of ITTOIA 2005 (see sections 130 and 132 of that Act),
- “film” is to be read in accordance with paragraph 1 of Schedule 1 to the Films Act 1985, and
- “a relevant film provision” means any one of sections 137 to 140 of ITTOIA 2005 (relief for certified master versions of films).
F1159...¶
F115974E No relief where cash basis used to calculate losses¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Restrictions on sideways relief for certain capital allowances¶
C68C12775 Trade leasing allowances given to individuals¶
C68C12776 First-year allowances and annual investment allowances: introduction¶
Sideways relief is not available to an individual for so much of a loss as derives from an annual investment allowance or a first-year allowance under Part 2 of CAA 2001 if either section 77 or 78 applies.C68C12777 First-year allowances: partnerships with companies¶
C68C12778 First-year allowances and annual investment allowances: arrangements to reduce tax liabilities¶
C68C12779 Capital allowances restrictions: supplementary¶
Restriction on sideways relief for specific trades¶
C107C14480 Ring fence income¶
F192181 Dealings in commodity futures¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82 Exploitation of films¶
In the case of a trade carried on by an individual which consists of or includes the exploitation of films—Carry-forward trade loss relief¶
C4383 Carry forward against subsequent trade profits¶
84 How relief works¶
This section explains how the deductions are to be made. The amount of the unrelieved loss to be deducted at any step is limited in accordance with section 25(4) and (5).Step 1Deduct the unrelieved loss from the profits of the trade of the next tax year.Step 2Deduct from the profits of the trade of the following tax year the amount of the unrelieved loss not previously deducted.Step 3Continue to apply Step 2 in relation to the profits of the trade of subsequent tax years until all the unrelieved loss is deducted.85 Use of trade-related interest and dividends if trade profits insufficient¶
86 Trade transferred to a company¶
87 Ring fence trades¶
88 Carry forward of certain interest as loss¶
Terminal trade loss relief¶
C10489 Carry back of losses on a permanent cessation of a trade¶
C10490 Losses that are “terminal losses”¶
C10491 How relief works¶
This section explains how the deductions are to be made. The amount of the relievable loss to be deducted at any step is limited in accordance with section 25(4) and (5).Step 1Deduct the relievable loss from the profits of the trade of the final tax year.Step 2Deduct any part of the relievable loss not deducted at Step 1 from the profits of the trade of the previous tax year.Step 3Deduct any part of the relievable loss not deducted at Step 1 or 2 from the profits of the trade of the tax year before the previous one.Step 4Deduct any part of the relievable loss not deducted at Step 1, 2 or 3 from the profits of the trade of the tax year before that one.Other claimsIf the relievable loss has not been deducted in full at Steps 1 to 4, the person may use the part not so deducted in giving effect to any other relief under this Chapter (depending on the terms of the relief).92 Use of trade-related interest and dividends if trade profits insufficient¶
93 Mineral extraction trade and carry back of balancing allowances¶
94 Carry back of certain interest as loss¶
Wholly foreign trades¶
95 Foreign trades etc: reliefs only against foreign income¶
Post-cessation trade relief¶
96 Post-cessation trade relief¶
97 Meaning of “qualifying payment”¶
C21698 Meaning of “qualifying event” etc¶
98A Denial of relief for tax-generated payments or events¶
99 Reduction of relief for unpaid trade expenses¶
100 Prohibition against double counting¶
101 Treating excess post-cessation trade relief as CGT loss¶
A person who cannot deduct all of an amount under a claim for post-cessation trade relief may be able to treat the unused part as an allowable loss for capital gains tax purposes: see sections 261D and 261E of TCGA 1992.Chapter 3 Restrictions on trade loss relief for certain partners¶
Introduction¶
102 Overview of Chapter¶
103 Meaning of “sideways relief”, “capital gains relief” and “firm”¶
103A Meaning of “limited partner”¶
103B Meaning of “non-active partner” etc ¶
Limit on amount of sideways relief and capital gains relief¶
103C Limit on reliefs in any tax year not to exceed cap for tax year¶
103D Meaning of “qualifying film expenditure”¶
- “ the acquisition of the original master version of a film ” has the same meaning as in Chapter 9 of Part 2 of ITTOIA 2005 (see sections 130 and 132 of that Act),
- “ film ” is to be read in accordance with paragraph 1 of Schedule 1 to the Films Act 1985, and
- “ a relevant film provision ” means any one of sections 137 to 140 of ITTOIA 2005 (relief for certified master versions of films).
Limited partners¶
104 Restriction on reliefs for limited partners¶
105 Meaning of “contribution to the firm”¶
F158106 Meaning of “limited partner”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Members of LLPs¶
107 Restriction on reliefs for members of LLPs¶
108 Meaning of “contribution to the LLP”¶
109 Unrelieved losses brought forward¶
Non-active members of LLPs or other partnerships (apart from limited partnerships)¶
110 Restriction on reliefs for non-active partners in early tax years¶
111 Meaning of “contribution to the firm”¶
112 Meaning of “early tax year”¶
113 Unrelieved losses brought forward¶
Exclusion of amounts in calculating contribution to the firm or LLP¶
113A Exclusion of amounts contributed to access relief¶
F961...¶
114 Power to exclude other amounts ¶
Restrictions for film trades carried on in partnership¶
115 Restrictions on reliefs for firms exploiting films¶
F337116 Exclusion from restrictions under section 115: certain film expenditure¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Partnerships with mixed membership etc¶
116A Excess loss allocation to partners who are individuals¶
- “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable), and
- “relevant loss relief” means—
- sideways relief,
- relief under section 83 (carry-forward trade loss relief),
- relief under section 89 (terminal trade loss relief), or
- capital gains relief.
Chapter 4 Losses from property businesses¶
Introduction¶
117 Overview of Chapter¶
Carry-forward property loss relief¶
C73118 Carry forward against subsequent property business profits¶
119 How relief works¶
This section explains how the deductions are to be made. The amount of the loss to be deducted at any step is limited in accordance with section 25(4) and (5).Step 1Deduct the loss from the profits of the business for the next tax year.Step 2Deduct from the profits of the business for the following tax year the amount of the loss not previously deducted.Step 3Continue to apply Step 2 in relation to the profits of the business for subsequent tax years until all the loss is deducted.Property loss relief against general income¶
120 Deduction of property losses from general income¶
121 How relief works¶
122 Meaning of “the applicable amount of the loss”¶
123 Meaning of “the loss has a capital allowances connection” and “the business has a relevant agricultural connection”¶
124 Supplementary¶
Post-cessation property relief¶
125 Post-cessation property relief¶
126 Treating excess post-cessation property relief as CGT loss¶
A person who cannot deduct all of an amount under a claim for post-cessation property relief may be able to treat the unused part as an allowable loss for capital gains tax purposes: see sections 261D and 261E of TCGA 1992.F174...¶
F20127 UK furnished holiday lettings business treated as trade¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F15127ZA EEA furnished holiday lettings business treated as trade¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Restrictions on relief¶
127A No relief for tax-generated losses attributable to annual investment allowance¶
127B No relief for tax-generated agricultural expenses¶
127BA Restriction of relief: cash basis¶
127C Excess loss allocation to partners who are individuals¶
- “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable), and
- “relevant loss relief” means relief under section 118 (carry-forward property loss relief) or section 120 (property loss relief against general income).
Chapter 5 Losses in an employment or office¶
128 Employment loss relief against general income¶
129 How relief works¶
130 Treating loss in employment or office as CGT loss¶
A person who cannot deduct all of a loss in an employment or office under a claim for employment loss relief against general income may be able to treat the unused part as an allowable loss for capital gains tax purposes: see sections 261B and 261C of TCGA 1992.Chapter 6 Losses on disposal of shares¶
Qualifying trading companies: the requirements¶
137 The trading requirement¶
- “excluded activities” has the meaning given by section 192 read with sections 193 to 199,
- “group” means a parent company and its qualifying subsidiaries,
- “group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries,
- “incidental purposes” means purposes having no significant effect (other than in relation to incidental matters) on the extent of the activities of the company in question,
- “mainly trading subsidiary” means a subsidiary which, apart from incidental purposes, exists wholly for the purpose of carrying on one or more qualifying trades, and any reference to the main purpose of such a subsidiary is to be read accordingly,
- “non-qualifying activities” means—
- excluded activities, and
- activities (other than research and development) carried on otherwise than in the course of a trade,
- “parent company” means a company that has one or more qualifying subsidiaries,
- “qualifying subsidiary” is to be read in accordance with section 191,
- “qualifying trade” has the meaning given by section 189, and
- “research and development” has the meaning given by section 1006.
138 Ceasing to meet trading requirement because of administration or receivership¶
139 The control and independence requirement¶
- “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable,
- “control”, in subsection (1)(a), is to be read in accordance with sections 450 and 451 of CTA 2010,
- “qualifying subsidiary” is to be read in accordance with section 191.
140 The qualifying subsidiaries requirement¶
141 The property managing subsidiaries requirement¶
- “property managing subsidiary” has the meaning given by section 188(2),
- “qualifying 90% subsidiary” has the meaning given by section 190.
142 The gross assets requirement¶
- “group” means a parent company and its qualifying subsidiaries,
- “parent company” means a company that has one or more qualifying subsidiaries,
- “qualifying subsidiary” is to be read in accordance with section 191, and
- “single company” means a company that does not have one or more qualifying subsidiaries.
143 The unquoted status requirement¶
- “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable, and
- “unquoted company” has the meaning given by section 184(2).
144 Power to amend requirements by Treasury order¶
The Treasury may by order make such amendments of sections 137 to 143 as they consider appropriate.Qualifying trading companies: supplementary¶
145 Relief after an exchange of shares for shares in another company¶
146 Substitution of new shares for old shares¶
Miscellaneous and supplementary¶
150 Deemed time of issue for certain shares¶
- F1632...
- section 142(1)(a) and (2)(a),
- section 143(1), and
- section 146(2)(b).
151 Interpretation of Chapter¶
- “bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise),
- “civil partner” refers to one of two civil partners who are living together,
- “corresponding bonus shares”, in relation to any shares, means bonus shares which—
- are issued in respect of those shares, and
- are in the same company, are of the same class, and carry the same rights, as those shares,
- “EIS relief” means—
- EIS income tax relief under Part 5 of this Act, and
- in relation to shares issued after 31 December 1993 and before 6 April 2007, relief under Chapter 3 of Part 7 of ICTA (enterprise investment scheme),
- “excluded company” means a company which—
- has a trade which consists wholly or mainly of dealing in land, in commodities or futures or in shares, securities or other financial instruments,
- has a trade which is not carried on on a commercial basis and in such a way that profits in the trade can reasonably be expected to be realised,
- is a holding company of a group other than a trading group, or
- is a building society or a registered society,
- “group” (except in sections 137 and 142) means a company which has one or more 51% subsidiaries together with that or those subsidiaries,
- “holding company” means a company whose business consists wholly or mainly in the holding of shares or securities of companies which are its 51% subsidiaries,
- “investment company” means a company—
- whose business consists wholly or mainly in the making of investments, and
- which derives the principal part of its income from the making of investments,
but does not include the holding company of a trading group, - “qualifying shares” has the meaning given by section 131(2),
- “registered society” means—
- a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014,
- a society registered or treated as registered under the Industrial and Provident Societies Act (Northern Ireland) 1969, or
- an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society,
- “shares”—
- includes stock, but
- does not include shares or stock not forming part of a company's ordinary share capital,
- “share loss relief” has the meaning given by section 131(1),
- “spouse” refers to one of two spouses who are living together,
- “trading company” means a company other than an excluded company which is—
- a company whose business consists wholly or mainly of the carrying on of a trade or trades, or
- the holding company of a trading group,
- “trading group” means a group the business of whose members, when taken together, consists wholly or mainly in the carrying on of a trade or trades, and
- “the year of the loss” has the meaning given by section 131(1).
Chapter 7 Losses from miscellaneous transactions¶
Loss relief against miscellaneous income¶
152 Losses from miscellaneous transactions¶
C181153 How relief works¶
This section explains how the deductions are to be made. The amount of the loss to be deducted at any step is limited in accordance with section 25(4) and (5).Step 1Deduct the loss from the relevant miscellaneous income for the loss-making year.Step 2Deduct from the relevant miscellaneous income for the next tax year the amount of the loss not previously deducted.Step 3Continue to apply Step 2 in relation to relevant miscellaneous income for subsequent tax years until all the loss is deducted.Deposit rights¶
154 Transactions in deposit rights¶
Supplementary¶
154A Anti-avoidance¶
155 Time limit for claiming relief¶
Part 5 Enterprise investment scheme¶
Chapter 1 Introduction¶
EIS relief¶
156 Meaning of “EIS relief” and commencement¶
157 Eligibility for EIS relief¶
157A Risk-to-capital condition¶
158 Form and amount of EIS relief¶
Miscellaneous¶
159 Periods A, B and C¶
160 Overview of other Chapters of Part¶
In this Part—161 Other tax reliefs relating to EIS¶
Chapter 2 The investor¶
Introduction¶
162 Overview of Chapter¶
The investor is a qualifying investor in relation to the relevant shares if the requirements of this Chapter are met as to—The requirements¶
163 The no connection with the issuing company requirement¶
164 The no linked loans requirement¶
164A The existing shareholdings requirement¶
165 The no tax avoidance requirement¶
The relevant shares must be subscribed for by the investor for genuine commercial reasons, and not as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.Meaning of connection with issuing company¶
166 Connection with issuing company¶
167 Employees, directors and partners¶
168 Directors excluded from connection¶
169 Directors qualifying for relief despite connection¶
170 Persons interested in capital etc of company¶
171 Persons subscribing for shares under certain arrangements¶
Chapter 3 General requirements¶
Introduction¶
172 Overview of Chapter¶
The general requirements are met in respect of the relevant shares if the requirements of this Chapter are met as to—The requirements¶
173 The shares requirement¶
C78173A C78The maximum amount raised annually through risk finance investments requirement¶
173AA Maximum risk finance investments at the issue date requirement¶
- “the issue date” means the date on which the relevant shares are issued;
- “relevant investment” has the meaning given by section 173A(3), and section 173A(4) and (5) (which determines when certain investments are made) applies for the purposes of this section;
173AB Maximum risk finance investments during period B requirement¶
- “the issue date” means the date on which the relevant shares are issued, and
- “relevant investment” has the meaning given by section 173A(3), and section 173A(4) and (5) (which determines when certain investments are made) applies for the purposes of this section;
F2036173B The spending of money raised by SEIS investment requirement¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .174 The purpose of the issue requirement¶
175 The use of the money raised requirement¶
- “goodwill” has the same meaning as in Part 8 of CTA 2009 (see section 715(3));
- “intangible assets” means any asset which falls to be treated as an intangible asset in accordance with generally accepted accountancy practice;
175A The permitted maximum age requirement¶
- “entering a new product or geographical market” has the same meaning as in Commission Regulation (EU) No 651/2014 (General block exemption Regulation) as it had effect in the United Kingdom immediately before IP completion day;
- “first commercial sale” has the same meaning as in the European Commission's Guidelines on State aid to promote risk finance investments (as those guidelines had effect in the United Kingdom immediately before IP completion day);
- “the issue date” means the date on which the relevant shares are issued;
- “the last accounts filing period” means the last period for filing (within the meaning of section 442 of the Companies Act 2006) for the issuing company which ends before the date on which the relevant shares are issued;
- “relevant investment” has the meaning given by section 173A(3), and section 173A(4) and (5) (which determines when certain investments are made) applies for the purposes of this section;
- “relevant qualifying business activity” means the qualifying business activity for which the money raised by the issue of the relevant shares is employed;
- “the total relevant turnover amount” for a period is—
- if the issuing company is a single company at the issue date, the sum of—
- the issuing company's turnover for that period,
- if all or part of the money raised by the issue of the relevant shares is employed for the purposes of an activity carried on by a company which becomes a 51% subsidiary of the issuing company after the issue date, the turnover for that period of that subsidiary (or, if there is more than one, each of them), and
- if all or part of the money raised by the issue of the relevant shares is employed for the purposes of a transferred trade, the turnover of that trade for so much of that period as falls before the trade became a transferred trade (except to the extent that it is already included in calculating the amounts within sub-paragraphs (i) and (ii));
- if the issuing company is a parent company at the issue date, the sum of—
- the issuing company's turnover for that period,
- the turnover for that period of each company which at the issue date is a qualifying subsidiary of the issuing company,
- if all or part of the money raised by the issue of the relevant shares is employed for the purposes of an activity carried on by a company which becomes a 51% subsidiary of the issuing company after the issue date, the turnover for that period of that subsidiary (or, if there is more than one, each of them), and
- if all or part of the money raised by the issue of the relevant shares is employed for the purposes of a transferred trade, the turnover of that trade for so much of that period as falls before the trade became a transferred trade (except to the extent that it is already included in calculating the amounts within sub-paragraphs (i) to (iii));
- “transferred trade” means a trade which has been transferred to the company which is carrying on the trade at the time the money raised by the issue of the relevant shares is employed or to a partnership of which that company is a member;
- “turnover”—
- in relation to a company, has the meaning given by section 474(1) of the Companies Act 2006 and is to be determined by reference to the accounts of companies and amounts recognised for accounting purposes (and such apportionments of those amounts as are just and reasonable are to be made for the purpose of determining a company's turnover for a period);
- in relation to any other person carrying on a trade, also has the meaning given by section 474(1) of that Act (reading references in that provision to a company as references to the person) and is to be determined by reference to the accounts of the person and amounts recognised for accounting purposes (and such apportionments of those amounts as are just and reasonable are to be made for the purpose of determining a person's turnover for a period);
- in relation to a transferred trade carried on by a company or other person, means such proportion of the turnover of the company or other person as it is just and reasonable to attribute to the transferred trade;
176 The minimum period requirement¶
177 The no pre-arranged exits requirement¶
178 The no tax avoidance requirement¶
The relevant shares must be issued for genuine commercial reasons, and not as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.178A The no disqualifying arrangements requirement¶
- “component activities” means—
- if the relevant qualifying business activity is activity A (see section 179(2)), the carrying on of a qualifying trade or preparing to carry on such a trade, which constitutes that activity, and
- if the relevant qualifying business activity is activity B (see section 179(4)), the carrying on of research and development which constitutes that activity;
- “qualifying holdings”, in relation to the issuing company, is to be construed in accordance with section 286 (VCTs: qualifying holdings);
- “relevant person” means a person who is a party to the arrangements or a person connected with such a party;
- “relevant qualifying business activity” means the activity for the purposes of which the issue of the relevant shares raised money;
- “relevant tax relief”, in respect of shares, means one or more of the following—
- EIS relief in respect of the shares;
- SEIS relief under Part 5A in respect of the shares;
- SI relief under Part 5B in respect of the shares;
- relief under Chapter 6 of Part 4 (losses on disposal of shares) in respect of the shares;
- relief under section 150A or 150E of TCGA 1992 (enterprise investment scheme) in respect of the shares;
- relief under Schedule 5B to that Act (enterprise investment scheme: reinvestment) in consequence of which deferral relief is attributable to the shares (see paragraph 19(2) of that Schedule);
- relief under Schedule 5BB to that Act (seed enterprise investment scheme: re-investment) in consequence of which SEIS re-investment relief is attributable to the shares (see paragraph 4 of that Schedule).
Meaning of “qualifying business activity”¶
179 Meaning of “qualifying business activity”¶
Chapter 4 The issuing company¶
Introduction¶
180 Overview of Chapter¶
The issuing company is a qualifying company in relation to the relevant shares if the requirements of this Chapter are met as to—The requirements¶
180A The UK permanent establishment requirement¶
180B The financial health requirement¶
181 The trading requirement¶
- “incidental purposes” means purposes having no significant effect (other than in relation to incidental matters) on the extent of the activities of the company in question,
- “mainly trading subsidiary” means a qualifying subsidiary which, apart from incidental purposes, exists wholly for the purpose of carrying on one or more qualifying trades, and any reference to the main purpose of such a subsidiary is to be read accordingly, and
- “non-qualifying activities” means—
- excluded activities, and
- activities (other than research and development) carried on otherwise than in the course of a trade.
182 Ceasing to meet trading requirement because of administration or receivership¶
183 The issuing company to carry on the qualifying business activity requirement¶
- “relevant preparation work” means preparations within section 179(2)(b) which are the subject of the qualifying business activity mentioned in section 174,
- “the relevant qualifying trade” means the qualifying trade which is the subject of that qualifying business activity,
- “relevant research and development” means—
- research and development within section 179(4) which is the subject of that qualifying business activity, and
- any other preparations for the carrying on of the qualifying trade which is the subject of that activity.
184 The unquoted status requirement¶
185 The control and independence requirement¶
186 The gross assets requirement¶
186A The number of employees requirement¶
187 The qualifying subsidiaries requirement¶
Any subsidiary that the issuing company has at any time in period B must be a qualifying subsidiary of the company.188 The property managing subsidiaries requirement¶
Definitions¶
189 Meaning of “qualifying trade”¶
190 Meaning of “qualifying 90% subsidiary”¶
C123191 Meaning of “qualifying subsidiary”¶
191A Meaning of “permanent establishment”¶
Excluded activities¶
C157192 Meaning of “excluded activities”¶
193 Excluded activities: wholesale and retail distribution¶
C36194 Excluded activities: leasing of ships¶
C137C109195 Excluded activities: receipt of royalties and licence fees¶
- F1448...
- “intangible asset” means any asset which falls to be treated as an intangible asset in accordance with generally accepted accountancy practice,
- “intellectual property” means—
- any patent, trade mark, registered design, copyright, design right, performer's right or plant breeder's right, or
- any rights under the law of a country or territory outside the United Kingdom which correspond or are similar to those falling within paragraph (a).
196 Excluded activities: property development¶
196A Excluded activities: shipbuilding¶
In section 192(1)(ia) “shipbuilding” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003 , except that references in that Framework to building in the Union are to be read as including building in the United Kingdom.196B Excluded activities: producing coal¶
196C Excluded activities: producing steel¶
In section 192(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.197 Excluded activities: hotels and comparable establishments¶
198 Excluded activities: nursing homes and residential care homes¶
198A Excluded activities: F984... export of electricity¶
F1847198B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C115199 Excluded activities: provision of services or facilities for another business¶
Supplementary¶
F1548200 Power to amend by Treasury order¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 5 Attribution of and claims for EIS relief¶
Attribution¶
201 Attribution of EIS relief to shares¶
Claims: general¶
202 Time for making claims for EIS relief¶
203 Entitlement to claim¶
Claims: supporting documents¶
204 Compliance certificates¶
205 Compliance statements¶
206 Appeal against refusal to authorise compliance certificate¶
For the purpose of the provisions of TMA 1970 relating to appeals, the refusal of an officer of Revenue and Customs to authorise the issue of a compliance certificate is taken to be a decision disallowing a claim by the issuing company.207 Penalties for fraudulent certificate or statement etc¶
The issuing company is liable to a penalty not exceeding £3,000 if—Chapter 6 Withdrawal or reduction of EIS relief¶
Introduction¶
208 Overview of Chapter¶
This Chapter provides for EIS relief to be withdrawn or reduced under—Disposals¶
209 Disposal of shares¶
where—
R is the amount or value of the consideration received by the investor for the shares, and
EISR is the EIS original rate.
210 Cases where maximum EIS relief not obtained¶
211 Call options¶
212 Put options¶
Value received by investor¶
C3213 Value received by the investor¶
where—
R is the amount of the value received by the investor, and
EISR is the EIS original rate.
214 Value received: receipts of insignificant value¶
215 Meaning of “receipts of insignificant value”¶
216 When value is received¶
217 The amount of value received¶
In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of sections 213 and 218 is given by the corresponding entry in column 2 of the table.| Provision | The amount of value received |
|---|---|
| Section 216(2)(a), (b) or (c) | The amount received by the investor or, if greater, the market value of the shares, securities or debt |
| Section 216(2)(d) | The amount of the liability |
| Section 216(2)(e) | The amount of the loan or advance, less the amount of any repayment made before the issue of the relevant shares |
| Section 216(2)(f) | The cost to the issuing company of providing the benefit or facility, less any consideration given for it by the investor |
| Section 216(2)(g) | The difference between the market value of the asset and the consideration (if any) given for it |
| Section 216(2)(h) | The amount of the payment |
| Section 216(5) | The amount of the payment or the market value of the asset |
| Section 216(6) | The amount received by the investor or, if greater, the market value of the shares or securities |
218 Value received where there is more than one issue of shares¶
where—
A is the amount on which the investor obtains EIS relief in respect of the shares included in the issue in question, and
B is the sum of that amount and the corresponding amount or amounts in respect of the other issue or issues.
219 Value received where part of share issue treated as made in previous tax year¶
where—
A is the amount on which the investor obtains EIS relief in respect of the shares treated as issued in the tax year in question, and
B is the sum of that amount and the corresponding amount in respect of the shares treated as issued in the other tax year.
220 Cases where maximum EIS relief not obtained¶
221 Receipts of value by and from connected persons etc¶
In sections 213, 214 and 216 to 218—222 Receipt of replacement value¶
- “the original recipient” means the person who receives the original value,
- “the original supplier” means the person from whom that value was received.
223 Section 222: supplementary¶
Miscellaneous¶
232 Acquisition of a trade or trading assets¶
233 Acquisition of share capital¶
234 Relief subsequently found not to have been due¶
Chapter 7 Withdrawal or reduction of EIS relief: procedure¶
Assessments and appeals¶
235 Assessments for the withdrawal or reduction of EIS relief¶
If any EIS relief which has been obtained falls to be withdrawn or reduced under Chapter 6, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.236 Appeals against section 234(3)(b) notices¶
237 Time limits for assessments¶
238 Cases where assessment not to be made¶
Interest¶
239 Date from which interest is chargeable¶
- section 163,
- section 164,
- section 173A,
- any of sections 180A to 188,
- section 209,
- section 212(1),
- section 213,
- section 224,
- section 232, and
- section 233.
Information¶
240 Information to be provided by the investor¶
241 Information to be provided by the issuing company etc¶
242 Power to require information where section 240 or 241 applies or could have applied¶
243 Power to require information in other cases¶
| Provision | The person concerned |
|---|---|
| Subsection (1)(a) | The claimant, the company and any person controlling the company |
| Subsection (1)(b) | The claimant |
| Subsection (1)(c) | The claimant, the company, any other company in question and any person controlling the company or any other company in question |
| Subsection (1)(d) | The claimant, the company and any person connected with the company |
| Subsection (1)(da) | The claimant, the company, any person controlling the company and any person whom an officer of Revenue and Customs has reason to believe may be a party to the arrangements in question |
| Subsection (1)(e) | The company and any person controlling the company |
244 Obligations of secrecy¶
No obligation of secrecy imposed by statute or otherwise prevents an officer of Revenue and Customs from disclosing to a company that EIS relief has been obtained or claimed in respect of a particular number or proportion of its shares.Chapter 8 Supplementary and general¶
Acquisition of issuing company¶
247 Continuity of EIS relief where issuing company is acquired by new company¶
248 Carry over of obligations etc where EIS relief attributed to new shares¶
249 Substitution of new shares for old shares¶
Nominees etc¶
250 Nominees and bare trustees¶
251 Approved knowledge-intensive fund as nominee¶
Powers to amend¶
251A Powers to amend Chapters 2 to 4 by Treasury regulations¶
Interpretation¶
C42252 Meaning of a company being “in administration” or “in receivership”¶
252A Meaning of “knowledge-intensive company”¶
- “relevant operating costs” means—
- if the issuing company is a single company at the time the relevant shares are issued, the operating costs of that company, and
- if the issuing company is a parent company at the time the relevant shares are issued, the sum of—
- the operating costs of the issuing company, and
- the operating costs of each company which is a qualifying subsidiary of the issuing company at that time;
- “the relevant three preceding years” means, subject to subsection (4A), the three consecutive years the last of which ends immediately before the beginning of the last accounts filing period.
- “FTE employee number” for a company is the full-time equivalent employee number determined in accordance with section 186A(3);
- “FTE group employee number” means the sum of—
- the FTE employee number for the issuing company, and
- the FTE employee number for each of its qualifying subsidiaries;
- “FTE group skilled employee number” means the sum of—
- the FTE skilled employee number for the issuing company, and
- the FTE skilled employee number for each of its qualifying subsidiaries;
- “FTE skilled employee number” for a company is determined in accordance with section 186A(3) in the same way as the full-time equivalent employee number except that only employees of the company who—
- hold a relevant HE qualification, and
- are engaged directly in research and development or innovation activities carried on—
- if the issuing company is a single company, by that company, or
- if the issuing company is a parent company, by that company or any qualifying subsidiary of that company,
are to be taken into account; - “independent expert”, in relation to an evaluation of activity of a company, means an individual who—
- is not connected with the issuing company,
- holds a relevant HE qualification, and
- is an expert in the area of research and development or innovation being or to be pursued by the company in question;
- “intellectual property” has the meaning given by section 195(6);
- “the last accounts filing period” means the last period for filing (within the meaning of section 442 of the Companies Act 2006) for the issuing company which ends before the date on which the relevant shares were issued;
- “operating costs”, of a company for a period of account, means expenses of the company which are recognised as expenses in the company's profit and loss account or income statement for that period, other than expenses relating to transactions between that company and another company at a time when both companies are members of the same group (but see also subsection (11));
- “relevant HE qualification” means—
- a qualification which is at level 7, or a higher level, of the framework for higher education qualifications in England, Wales and Northern Ireland (as that framework may be amended or replaced from time to time),
- a qualification which is at level 11, or a higher level, of the framework for qualifications of higher education institutions in Scotland (as that framework may be amended or replaced from time to time), or
- a comparable qualification to one within paragraph (a) or (b).
252B Knowledge-intensive company reaching turnover of £200,000¶
253 Meaning of “associate”¶
254 Meaning of “disposal of shares”¶
255 Meaning of “issue of shares”¶
256 Meaning of “the termination date”¶
256A Meaning of “the EIS original rate”¶
In this Part “the EIS original rate”, in relation to EIS relief, means the EIS rate for the tax year for which the EIS relief was obtained.256B Meaning of “specified Northern Ireland company”¶
For the purposes of this Part, a “specified Northern Ireland company” means a company that—257 Minor definitions etc¶
- “arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable);
- “bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise),
- “director” is read in accordance with section 452 of CTA 2010,
- “group” means a parent company and its qualifying subsidiaries,
- “group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries,
- “ordinary shares” means shares forming part of a company's ordinary share capital,
- “parent company” means a company that has one or more qualifying subsidiaries and “single company” means a company that does not,
- “period A”, “period B” and “period C” have the meaning given by section 159, and
- “research and development” has the meaning given by section 1006.
- section 185(1)(a),
- section 199(3)(a) and (b)(ii),
- section 232(3),
- section 233(2), and
- section 243(4),
C85PART 5A Seed enterprise investment scheme¶
CHAPTER 1 Introduction¶
SEIS relief¶
257A Meaning of “SEIS relief” and commencement¶
257AA Eligibility for SEIS relief¶
An individual (“the investor”) is eligible for SEIS relief in respect of an amount subscribed by the investor on the investor's own behalf for an issue of shares in a company (“the issuing company”) if—257AAA Risk-to-capital condition¶
257AB Form and amount of SEIS relief¶
Miscellaneous¶
257AC Meaning of “period A” and “period B”¶
257AD Overview of other Chapters of Part¶
In this Part—257AE CGT reliefs relating to SEIS¶
CHAPTER 2 The investor¶
Introduction¶
257B Overview of Chapter¶
The investor is a qualifying investor in relation to the relevant shares if the requirements of this Chapter are met as to—The requirements¶
257BA The no employee investors requirement¶
257BB The no substantial interest in the issuing company requirement¶
The investor must not have a substantial interest in the issuing company at any time during period A.257BC The no related investment arrangements requirement¶
The investor (“P”) must not subscribe for the relevant shares as part of an arrangement which provides for another person to subscribe for shares in another company in which P, or any other individual who is party to the arrangement, has a substantial interest.257BD The no linked loan requirement¶
257BE The no tax avoidance requirement¶
The relevant shares must be subscribed for by the investor for genuine commercial reasons, and not as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.Meaning of substantial interest in a company¶
257BF Persons with a substantial interest in a company¶
CHAPTER 3 General requirements¶
Introduction¶
257C Overview of Chapter¶
The general requirements are met in respect of the relevant shares if the requirements of this Chapter are met as to—The requirements¶
257CA The shares requirement¶
257CB The purpose of the issue requirement¶
257CC The spending of the money raised requirement¶
257CD The no pre-arranged exits requirement¶
257CE The no tax avoidance requirement¶
The relevant shares must be issued for genuine commercial reasons, and not as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.257CF The no disqualifying arrangements requirement¶
- “component activities” means—
- if the relevant qualifying business activity is activity A (see section 257HG(2)), the carrying on of a qualifying trade, or preparing to carry on such a trade, which constitutes that activity, and
- if the relevant qualifying business activity is activity B (see section 257HG(4)), the carrying on of research and development which constitutes that activity;
- “qualifying holdings”, in relation to the issuing company, is to be construed in accordance with section 286 (VCTs: qualifying holdings);
- “relevant person” means a person who is a party to the arrangements or a person connected with such a party;
- “relevant qualifying business activity” means the activity for the purposes of which the issue of the relevant shares raised money;
- “relevant tax relief”, in respect of shares, means one or more of the following—
- SEIS relief in respect of the shares;
- EIS relief in respect of the shares;
- SI relief under Part 5B in respect of the shares;
- relief under Chapter 6 of Part 4 (losses on disposal of shares) in respect of the shares;
- relief under section 150A or 150E of TCGA 1992 (enterprise investment scheme) in respect of the shares;
- relief under Schedule 5B to that Act (enterprise investment scheme: re-investment) in consequence of which deferral relief is attributable to the shares (see paragraph 19(2) of that Schedule);
- relief under Schedule 5BB to that Act (seed enterprise investment scheme: re-investment) in consequence of which SEIS re-investment relief is attributable to the shares (see paragraph 4 of that Schedule).
CHAPTER 4 The issuing company¶
Introduction¶
257D Overview of Chapter¶
The issuing company is a qualifying company in relation to the relevant shares if the requirements of this Chapter are met as to—The requirements¶
257DA The trading requirement¶
- “incidental purposes” means purposes having no significant effect (other than in relation to incidental matters) on the extent of the activities of the company in question;
- “mainly trading subsidiary” means a qualifying subsidiary which, apart from incidental purposes, exists wholly for the purpose of carrying on one or more qualifying trades, and any reference to the main purpose of such a subsidiary is to be read accordingly;
- “non-qualifying activities” means—
- excluded activities (within the meaning of sections 192 to 199), and
- activities (other than research and development) carried on otherwise than in the course of a trade;
- “qualifying trade” has the same meaning as in Part 5 (see sections 189 and 192 to 200).
257DB Ceasing to meet trading requirement: administration etc¶
257DC The issuing company to carry on the qualifying business activity¶
- “the relevant new qualifying trade” means the new qualifying trade which is the subject of that qualifying business activity;
- “relevant preparation work” means preparations within section 257HG(2)(b) which are the subject of the qualifying business activity mentioned in section 257CB;
- “relevant research and development” means—
- research and development within section 257HG(3) which is the subject of that qualifying business activity, and
- any other preparations for the carrying on of the new qualifying trade which is the subject of that activity.
257DD The UK permanent establishment requirement¶
257DE The financial health requirement¶
257DF The unquoted status requirement¶
257DG The control and independence requirement¶
257DH The no partnerships requirement¶
257DI The gross assets requirement¶
257DJ The number of employees requirement¶
- Step 1 Find the number of full-time employees of the company.
- Step 2 Add, for each employee of the company who is not a full-time employee, such fraction as is just and reasonable. The result is the full-time equivalent employee number.
257DK No previous other risk capital scheme investments¶
257DL The amount raised through the SEIS¶
where—
A is £250,000,
B is the sum of the amounts in paragraphs (c) and (d) of subsection (1), and
C is the sum of the amounts in paragraphs (a) and (b) of that subsection.
257DM The qualifying subsidiaries requirement¶
Any subsidiary that the issuing company has at any time in period B must be a qualifying subsidiary of the company.257DN The property managing subsidiaries requirement¶
CHAPTER 5 Attribution and claims for SEIS relief¶
Attribution¶
257E Attribution of SEIS relief to shares¶
Claims: general¶
257EA C177Time for making claims for SEIS relief¶
257EB Entitlement to claim¶
Claims: supporting documents¶
257EC Compliance certificates¶
257ED Compliance statements¶
257EE Appeal against refusal to authorise compliance certificate¶
For the purposes of the provisions of TMA 1970 relating to appeals, the refusal of an officer of Revenue and Customs to authorise the issue of a compliance certificate is taken to be a decision disallowing a claim by the issuing company.257EF Penalties for fraudulent certificate or statement etc¶
The issuing company is liable to a penalty not exceeding £3,000 if—257EG Power to amend sections 257EC and 257ED¶
CHAPTER 6 Withdrawal or reduction of SEIS relief¶
Introduction¶
257F Overview of Chapter¶
This Chapter provides for SEIS relief to be withdrawn or reduced under—257FA Disposal of shares¶
where—
R is the amount or value of the consideration received by the investor for the shares, and
SEISR is the SEIS rate.
257FB Cases where maximum SEIS relief not obtained¶
257FC Call options¶
257FD Put options¶
Value received by investor¶
257FE C136Value received by the investor¶
where—
R is the amount of the value received by the investor, and
SEISR is the SEIS rate.
257FF Value received: receipts of insignificant value¶
257FG Meaning of “a receipt of insignificant value”¶
257FH When value is received¶
257FI The amount of value received¶
In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of sections 257FE and 257FJ is given by the corresponding entry in column 2 of the table.| Provision | The amount of value received |
|---|---|
| Section 257FH(2)(a), (b) or (c) | The amount received by the investor or, if greater, the market value of the shares, securities or debt |
| Section 257FH(2)(d) | The amount of the liability |
| Section 257FH(2)(e) | The amount of the loan or advance, less the amount of any repayment made before the issue of the relevant shares |
| Section 257FH(2)(f) | The cost to the issuing company of providing the benefit or facility, less any consideration given for it by the investor |
| Section 257FH(2)(g) | The difference between the market value of the asset and the consideration (if any) given for it |
| Section 257FH(2)(h) | The amount of the payment |
| Section 257FH(7) | The amount of the payment or the market value of the asset |
| Section 257FH(8) | The amount received by the investor or, if greater, the market value of the shares or securities |
257FJ Value received where there is more than one issue¶
where—
A is the amount on which the investor obtains SEIS relief in respect of the shares included in the issue in question, and
B is the sum of that amount and the corresponding amount or amounts in respect of the other issue or issues.
257FK Value received where part of issue treated as made in previous tax year¶
- Step 1 Apportion the amount referred to as “R” between the tax year in which the shares were issued and the previous tax year by multiplying that amount by the fraction—where—A is the amount on which the investor obtains SEIS relief in respect of the shares treated as issued in the tax year in question, andB is the sum of that amount and the corresponding amount in respect of the shares treated as issued in the other tax year.
- Step 2 In relation to each of the amounts (“R1” and “R2”) so apportioned to the two tax years, calculate the amounts (“X1” and “X2”) that would be given by the formula if there were separate issues of shares in those tax years. In calculating amounts X1 and X2, apply section 257FL if appropriate but do not apply section 257FJ.
- Step 3 Add amounts X1 and X2 together. The result is the required amount.
257FL Cases where maximum SEIS relief not obtained¶
257FM Receipts of value by and from connected persons etc¶
In sections 257FE, 257FF and 257FH to 257FJ—257FN Receipt of replacement value¶
- “the original recipient” means the person who receives the original value;
- “the original supplier” means the person from whom that value was received.
257FO Section 257FN: supplementary¶
Miscellaneous¶
257FP Acquisition of trade or trading assets¶
257FQ Acquisition of share capital¶
257FR Relief subsequently found not to have been due¶
CHAPTER 7 Withdrawal or reduction of SEIS relief: procedure¶
Assessments and appeals¶
257G Assessments for the withdrawal or reduction of SEIS relief¶
If any SEIS relief which has been obtained falls to be withdrawn or reduced under Chapter 6, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.257GA Appeals against section 257FR(3)(b) notices¶
For the purposes of the provisions of TMA 1970 relating to appeals, the giving of notice by an officer of Revenue and Customs under section 257FR(3)(b) is taken to be a decision disallowing a claim by the issuing company.257GB Time limits for assessments¶
257GC Cases where assessments not to be made¶
Interest¶
257GD Date from which interest is chargeable¶
Information¶
257GE Information to be provided by the investor¶
257GF Information to be provided by the issuing company etc¶
257GG Power to require information where section 257GE or 257GF applies or could have applied¶
257GH Power to require information in other cases¶
| Provision | The person concerned |
|---|---|
| Subsection (1)(a) | The claimant, the company and any person controlling the company |
| Subsection (1)(b) | The claimant |
| Subsection (1)(c) | The claimant, the company and any person connected with the company |
| Subsection (1)(d) | The claimant, the company, any person controlling the company and any person who an officer of Revenue and Customs has reason to believe may be a party to the arrangements in question |
| Subsection (1)(e) | The claimant, the company, any other company in question and any person controlling the company or any other company in question |
| Subsection (1)(f) | The company and any person controlling the company |
257GI Obligations of secrecy¶
No obligation of secrecy imposed by statute or otherwise prevents an officer of Revenue and Customs from disclosing to a company that SEIS relief has been obtained or claimed in respect of a particular number or proportion of its shares.CHAPTER 8 Supplementary and general¶
Acquisition of issuing company¶
257HB Continuity of SEIS relief where issuing company is acquired by new company¶
257HC Carry over of obligations etc where SEIS relief attributed to new shares¶
257HD Substitution of new shares for old shares¶
Nominees etc¶
257HE Nominees and bare trustees¶
Interpretation¶
257HF Meaning of “new qualifying trade”¶
- “qualifying trade” has the same meaning as in Part 5 (see sections 189 and 192 to 200);
- “three year pre-investment period” means the period of 3 years ending immediately before the day on which the relevant shares are issued.
257HG Meaning of “qualifying business activity”¶
257HH Meaning of “disposal of shares”¶
257HI Meaning of “issue of shares”¶
257HJ Minor definitions¶
- “arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable);
- “associate” has the same meaning as in Part 5 (see section 253);
- “bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise);
- “director” is read in accordance with section 452 of CTA 2010;
- “EIS relief” means relief under Part 5;
- “group” means a parent company and its qualifying subsidiaries;
- “group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries;
- “ordinary shares” means shares forming part of a company's ordinary share capital;
- “parent company” means a company that has one or more qualifying subsidiaries, and “single company” means a company that does not;
- “permanent establishment” has the same meaning as in Part 5 (see section 191A);
- “qualifying subsidiary” has the same meaning as in Part 5 (see section 191);
- “qualifying 90% subsidiary” has the same meaning as in Part 5 (see section 190);
- “research and development” has the meaning given by section 1006.
PART 5B Tax relief for social investments¶
CHAPTER 1 Introduction¶
257J Meaning of “SI relief” and “social enterprise”¶
257JA Form and amount of relief¶
257JB Meaning of “community benefit society”¶
- “the 2014 Act” means the Co-operative and Community Benefit Societies Act 2014;
- “the 2010 Act” means the Co-operative and Community Benefit Societies and Credit Unions Act 2010.
.
.
257JC Charities that are trusts¶
In this Part (except section 257JD), a reference to a company includes a reference to a charity that is a trust.257JD Accreditation as a social impact contractor¶
257JE Meaning of “social impact contract”¶
257JF Accreditations: supplementary provisions¶
- “accreditation” means accreditation under section 257JD, and
- “regulations” means regulations made by the Treasury.
257JG Period of accreditation as a social impact contractor¶
257JH Functions of Ministers of the Crown under sections 257JD to 257JG¶
CHAPTER 2 Eligibility for relief: basic rule and key definitions¶
Eligibility¶
257K Eligibility for SI relief¶
Key definitions¶
257KA Key to reading the rest of the Part¶
In the following provisions of this Part (except section 257N), a reference to—- “the amount invested”,
- “the investment”,
- “the investor”, or
- “the social enterprise”,
257KB When investment is made, and “investment date”¶
257KC “Shorter applicable period” and “longer applicable period”¶
CHAPTER 3 Eligibility: conditions relating to the investor and the investment¶
257L Investment to be in new shares or new qualifying debt investments¶
257LA Condition that the amount invested must have been paid over¶
257LB The no pre-arranged exits requirements¶
257LC The no risk avoidance requirement¶
257LD The no linked loans requirement¶
257LDA The existing investments requirement¶
257LE The no tax avoidance requirement¶
The investment must not be made as part of any arrangements the main purpose or one of the main purposes of which is the avoidance of tax.257LEA The no disqualifying arrangements requirement¶
- “90% social subsidiary” is to be read in accordance with section 257MV;
- “component activities” means the carrying on of a qualifying trade or preparing to carry on such a trade, which constitutes the relevant qualifying activity;
- a “qualifying investment” means—
- shares in the social enterprise, or
- a qualifying debt investment in the social enterprise (see section 257L);
- “qualifying holdings”, in relation to the social enterprise, is to be construed in accordance with section 286 (VCTs: qualifying holdings);
- “relevant person” means a person who is a party to the arrangements or a person connected with such a party;
- “relevant qualifying activity” means the qualifying trade or activity mentioned in section 257ML(1) for the purposes of which the investment raised money;
- “relevant tax relief” has the meaning given by subsection (7).
257LF Restrictions on being an employee, partner or paid director¶
- “linked company” means—
- a subsidiary of the social enterprise,
- a company which is a partner of the social enterprise, or
- a company which is a partner of a subsidiary of the social enterprise;
- “related person” means—
- the social enterprise,
- a person connected with the social enterprise,
- a linked company of which the individual is a director, or
- a person connected with such a company;
- “subsidiary”, in relation to the social enterprise, means a company which at any time in the longer applicable period is a 51% subsidiary of the social enterprise (and such a company is therefore a subsidiary of the social enterprise for the purposes of this section even at times when it is not a 51% subsidiary of the social enterprise).
257LG The requirement not to be interested in capital etc of social enterprise¶
257LH Requirement for no collusion with a non-qualifying investor¶
There must not at any time in the longer applicable period be any arrangements—CHAPTER 4 Eligibility: conditions relating to the social enterprise¶
Conditions relating to the social enterprise: general ¶
257M The continuing to be a social enterprise requirement¶
The social enterprise must be a social enterprise throughout the shorter applicable period.F1347257MA The amount raised from investments potentially eligible for relief¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F367257MB Power to amend limits on amounts raised¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .257MC The gross assets requirement¶
257MD The unquoted status requirement¶
257ME The control and independence requirements¶
257MF The qualifying subsidiaries requirement¶
Any subsidiary that the social enterprise has at any time in the shorter applicable period must be a qualifying subsidiary of the social enterprise.257MG The property-managing subsidiaries requirement¶
257MH The number of employees requirement¶
257MI The no partnership requirement¶
257MIA The financial health requirement¶
257MJ The trading requirement¶
- “incidental purposes” means purposes having no significant effect (other than in relation to incidental matters) on the extent of the activities of the body in question,
- “mainly trading subsidiary” means a qualifying subsidiary which, apart from incidental purposes, exists wholly for the purpose of carrying on one or more qualifying trades, and any reference to the main purpose of such a subsidiary is to be read accordingly,
- “non-qualifying activities” means—
- excluded activities, and
- activities, other than activities carried on by a charity, that are carried on otherwise than in the course of a trade, and
- “non-trade activities” means activities which are neither of the following—
- activities carried on in the course of a trade, and
- activities carried on in the course of preparing to carry on a trade.
257MK Ceasing to meet trading requirement: administration or receivership¶
257ML The issue must be to raise money for chosen trade or preparing for it¶
257MM Requirement to use money raised and to trade for minimum period¶
257MN The social enterprise must carry on the chosen trade¶
Limits on amounts that may be invested¶
257MNA Maximum amount where investment made in first 7 years¶
- “qualifying activity” means—
- a qualifying trade within paragraph (a) of section 257ML(1) carried on by the social enterprise or a 90% social subsidiary of the social enterprise, or
- an activity within paragraph (b) of section 257ML(1) so carried on;
- “the relevant first commercial sale” has the meaning given by section 175A(6), reading—
- references to the issuing company as references to the social enterprise,
- references to the issue date as references to the investment date, and
- references to money raised by the issue of the relevant shares as references to money raised by the investment;
- “relevant investment” has the meaning given by section 173A(3) (reading references in section 173A(3) to a company as including any social enterprise).
257MNB Section 257MNA: supplementary¶
- “the material date” means the date on which the investment is made;
- “relevant investment” has the meaning given by section 173A(3) (reading references in section 173A(3) to a company as including any social enterprise).
257MNC Maximum amount for cases outside section 257MNA¶
where—
T is the total of any relevant investments made in the social enterprise in the aid period,
M is the total of any de minimis aid, other than relevant investments, that is granted during the aid period—
- to the social enterprise, or
- to a qualifying subsidiary of the social enterprise at a time when it is such a subsidiary,
RCG is the highest rate at which capital gains tax is charged in the aid period, and
RSI is the highest SI rate in the aid period.
257MND Limit on investment in shorter applicable period¶
- “qualifying activity” has the same meaning as in section 257MNA (see subsection (4) of that section);
- “relevant investment” has the meaning given by section 173A(3) (reading references in section 173A(3) to a company as including any social enterprise).
257MNE Power to amend limits on amounts that may be invested¶
Interpretation of conditions relating to the social enterprise¶
257MP Meaning of “qualifying trade”¶
257MQ Meaning of “excluded activity”¶
257MQA Excluded activities: nursing homes and residential care homes¶
257MR Excluded activities: property development¶
F1685257MS Excluded activity: subsidised generation or export of electricity¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .257MT Excluded activity: providing services or facilities for another business¶
257MU Meaning of “qualifying subsidiary”¶
257MV Meaning of “90% social subsidiary” of a social enterprise¶
257MW Excluded activities: power to amend¶
CHAPTER 5 Attribution of relief¶
257N Attribution of SI relief to investments¶
CHAPTER 6 Claims for relief¶
257P Time for making claims for SI relief¶
257PA Entitlement to claim¶
257PB C60Compliance statements¶
257PC C60Compliance certificates¶
257PD C60Penalties for fraudulent certificate or statement etc¶
The social enterprise is liable to a penalty not exceeding £3,000 if—257PE Power to amend Chapter¶
CHAPTER 7 Withdrawal or reduction of SI relief¶
Value received by the investor¶
257Q Effect of the investor receiving value from the social enterprise¶
where—
V is the amount of the value received, and
R is the SI rate for the tax year for which the SI relief was given.
257QA Value received: insignificant receipts¶
257QB Value received where there is more than one issue of investments¶
where—
I is the amount on which the investor has SI relief in the case of the investment, and
T is the total of that amount and the corresponding amount for each overlapping investment.
257QC Value received where part of investment treated as made in previous tax year¶
- Step 1 Apportion the amount referred to as “V” between the tax year in which the investment was made and the preceding tax year by multiplying that amount by—where—A is the part of the amount invested on which the investor obtains SI relief for the tax year in question, andB is the sum of—
- that part, and
- the part of the amount invested on which the investor obtains SI relief for the other tax year.
- Step 2 In relation to each of the amounts (“V1” and “V2”) so apportioned to the two tax years, calculate the amounts (“X1” and “X2”) that would be given by the formula if separate investments had been made in those tax years. In calculating amounts X1 and X2, apply section 257QD if appropriate but do not apply section 257QB.
- Step 3 Add amounts X1 and X2 together. The result is the required amount.
257QD Cases where maximum SI relief not obtained¶
257QE When value is received¶
257QF The amount of value received¶
In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of sections 257Q and 257QB is given by the corresponding entry in column 2 of the table.| Provision | The amount of value received |
|---|---|
| Section 257QE(2)(a), (b) or (c) | The amount received by the investor or, if greater, the market value of the investments or debt |
| Section 257QE(2)(d) | The amount of the liability |
| Section 257QE(2)(e) | The amount of the loan or advance, less the amount of any repayment made before the investment is made |
| Section 257QE(2)(f) | The arm's-length price for the goods or services, less any amount paid for them by the investor |
| Section 257QE(2)(g) | The cost to the social enterprise of providing the benefit or facility, less any consideration given for it by the investor |
| Section 257QE(2)(h) | The difference between the market value of the asset and the consideration (if any) given for it |
| Section 257QE(2)(i) | The amount of the payment |
| Section 257QE(5) | The amount of the payment or the market value of the asset |
| Section 257QE(6) | The amount received by the investor or, if greater, the market value of the investments |
257QG Receipts of value by and from connected persons etc¶
In sections 257Q, 257QA, 257QB, 257QE and 257QF—257QH Receipt of replacement value¶
- “the original recipient” means the person who receives the original value, and
- “the original supplier” means the person from whom that value was received.
257QI Section 257QH: supplementary¶
Repayments etc of investments to other persons¶
257QJ Repayments etc of share capital to other persons¶
where—
A is the amount received by the member, and
R is the SI rate for the tax year for which the SI relief was given.
257QK Insignificant payments ignored for the purposes of section 257QJ¶
257QL Amount of repayments etc if there is more than one issue of shares¶
where—
I is the amount on which SI relief was obtained by individuals in respect of shares which are included in the issue and to which SI relief is or, but for section 257QJ(2)(b), would be attributable, and
T is the total of that amount and the corresponding amount or amounts in respect of the other issue or issues.
257QM Single issue affecting more than one individual¶
where—
I is the amount on which the individual obtains SI relief in respect of the shares to which SI relief is or, but for section 257QJ(2)(b), would be attributable, and
T is the total of that amount and the corresponding amount or amounts on which the other individual or individuals obtain SI relief in respect of such shares.
257QN Single issue treated as made partly in previous tax year¶
- Step 1 Apportion the amount referred to as A between the tax year in which the shares were issued and the previous tax year by multiplying that amount by the fraction—where—I is the amount on which the individual obtains SI relief in respect of the shares treated as issued in the tax year in question, andT is the total of that amount and the corresponding amount in respect of the shares treated as issued in the other tax year.
- Step 2 In relation to each of the amounts (“A1” and “A2”) so apportioned to the two tax years, calculate the amounts (“X1” and “X2”) that would be given by the formula if there were separate issues of shares in those tax years. In calculating amounts X1 and X2, apply section 257QO if appropriate but do not apply section 257QL or 257QM.
- Step 3 Add amounts X1 and X2 together. The result is the required amount.
257QO Maximum relief not obtained for share issue¶
where—
I is the amount on which the investor claims SI relief in respect of the investment, and
R is the SI rate for the tax year for which the SI relief was given.
257QP Repayment of authorised minimum within 12 months¶
Miscellaneous¶
257QQ Acquisition of a trade or trading assets¶
257QR Acquisition of share capital¶
257QS Relief subsequently found not to have been due¶
Disposals¶
257R Disposal of whole or part of the investment¶
where—
C is the amount or value of the consideration received by the investor for the shares or qualifying debt investments, and
R is the SI rate for the tax year for which the SI relief was given.
257RA Cases where maximum relief not obtained¶
where—
A is the amount on which the investor claims SI relief in respect of the investment, and
R is the SI rate for that tax year.
257RB Call options¶
257RC Put options¶
CHAPTER 8 Withdrawal or reduction of SI relief: procedure¶
Assessments and appeals¶
257S Assessments for the withdrawal or reduction of SI relief¶
If any SI relief which has been obtained falls to be withdrawn or reduced under Chapter 7, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.257SA Appeals against section 257QS(3)(b) notices¶
For the purposes of the provisions of TMA 1970 relating to appeals, the giving of notice by an officer of Revenue and Customs under section 257QS(3)(b) is taken to be a decision disallowing a claim by the social enterprise.257SB Time limits for assessments¶
257SC Cases where assessment not to be made¶
Interest¶
257SD Date from which interest is chargeable¶
- section 257LD,
- any of sections 257LF to 257LH,
- any of sections 257M to 257MJ,
- section 257MN,
- section 257Q,
- section 257QJ,
- section 257QQ,
- section 257QR
- section 257R, and
- section 257RC.
Information¶
257SE Information to be provided by the investor¶
257SF Information to be provided by the social enterprise etc¶
257SG Power to require information in section 257SE or 257SF cases¶
257SH Power to require information in other cases¶
| Provision | The person concerned |
|---|---|
| Section 257LB(1) or 257LC | The investor, the social enterprise and any person connected with the social enterprise |
| Section 257LE or 257MK(2) or (4) | The investor, the social enterprise and any person controlling the social enterprise |
| Section 257LEA | The investor, the social enterprise, any person controlling the social enterprise and any person whom an officer of Revenue and Customs has reason to believe may be a party to the arrangements in question |
| Section 257LH | The investor |
| Section 257ME(3), 257MU(1) or 257MV(1) | The social enterprise and any person controlling the social enterprise |
| Section 257MM(5) or (6), 257MN(5), 257MU(2), (3) or (4) or 257MV(5), (6) or (7) | The investor, the social enterprise, any other company in question, and any person controlling the social enterprise or any other company in question |
257SI Confidentiality¶
CHAPTER 9 Miscellaneous and supplementary provisions¶
257T Transfers between spouses or civil partners¶
257TA Identification of investments on a disposal¶
- “hold-over relief” means relief under Schedule 8B to TCGA 1992;
- “new holding” and “original shares” have the same meaning as in section 127 of TCGA 1992 (or, as the case may be, that section as applied by the enactment concerned).
257TB Meaning of a company being “in administration” or “in receivership”¶
257TC Meaning of “associate”¶
257TD Meaning of “control”¶
257TE Minor definitions etc¶
- “arrangements” (except as used, in sections 257LB and 257QK, in the expressions “issuing arrangements” and “repayment arrangements”) includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions,
- “bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise),
- “compliance statement” has the meaning given by section 257PB,
- “director”—
- is read in accordance with section 452 of CTA 2010 but as if “company” in that section included a charity that is a trust, and
- in relation to a charity that is a trust (but subject to section 257LF(9)), includes (in particular) each trustee of the trust,
- “disposal”, in relation to any shares or other investments, includes disposal of an interest or right in or over them,
- “group” means a parent company and its qualifying subsidiaries,
- “group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries,
- “ordinary shares” means shares forming part of a company's ordinary share capital,
- “parent company” means a company that has one or more qualifying subsidiaries,
- “qualifying subsidiary” has the meaning given by section 257MU, and
- “single company” means a company that does not have any qualifying subsidiaries.
Part 6 Venture capital trusts¶
Chapter 1 Introduction¶
258 Overview of Part¶
In this Part—259 Venture capital trusts and VCT approvals¶
260 Other tax reliefs relating to VCTs¶
Chapter 2 VCT relief¶
Entitlement to relief¶
261 Eligibility for relief¶
262 Entitlement to claim relief¶
263 Form and amount of relief¶
264 No entitlement to relief if there is a linked loan¶
- “linked loan” means a loan which—
- would not have been made, or
- would not have been made on the same terms,
if the individual had not subscribed for the relevant shares or had not been proposing to do so, - “the relevant period”, in relation to VCT relief in respect of any shares in a company which is a VCT, means the period—
- beginning with—
- the incorporation of the company, or
- if later, the date two years before the issue of the shares, and
- ending immediately before the fifth anniversary of that issue.
264A Restricting relief where there is a linked sale¶
265 No entitlement to relief which would have been lost if it had already been obtained¶
An individual is not entitled to VCT relief by reference to any shares if circumstances have arisen which would have resulted in the withdrawal or reduction of the relief, if that relief had already been obtained.Loss of relief¶
266 Loss of relief if shares disposed of within 5 years¶
267 Transfers of shares between spouses or civil partners¶
268 Loss of relief if VCT approval withdrawn¶
269 Loss of relief which is subsequently found not to have been due¶
Any VCT relief obtained which is subsequently found not to have been due is to be withdrawn.270 Assessment on withdrawal or reduction of relief¶
Supplementary¶
271 Provision of information¶
272 Regulations as to procedure etc¶
273 Interpretation of Chapter¶
Chapter 3 VCT approvals¶
Giving of approval¶
274 Requirements for the giving of approval¶
| Description | Condition |
|---|---|
| The listing condition | The shares making up the company's ordinary share capital (or, if there are such shares of more than one class, those of each class) have been or will be admitted to trading on a regulated market throughout the relevant period |
| The nature of income condition | The company's income in the relevant period has been or will be derived wholly or mainly from shares or securities |
| The income retention condition | The company has not retained or will not retain an amount which is greater than 15% of the income it derived or will derive in the relevant period from shares or securities |
| The 15% holding limit condition | No holding in any company, other than a VCT or a company that would qualify as a VCT but for the listing condition, has represented or will represent at any time during the relevant period more than 15% by value of the company's investments |
| The 80% qualifying holdings condition | At least 70% by value of the company's investments has been or will be represented throughout the relevant period by shares or securities included in qualifying holdings of the company |
| The 70% eligible shares condition | At least 70% by value of the company's qualifying holdings has been or will be represented throughout the relevant period by holdings of eligible shares |
| The non-qualifying investments condition | The company has not made and will not make, in the relevant period, an investment which is neither of the following— (a) an investment that on the date it is made is included in the company's qualifying holdings; (b) an investment falling within subsection (3A) |
| The investment limits condition | The company has not made and will not make an investment, in the relevant period, in a company which breaches the permitted investment limits |
| The minimum investment on further issue condition | The company has not breached and will not breach, in the relevant period, the minimum investment on further issue condition |
| The permitted maximum age condition | The company has not made and will not make an investment, in the relevant period, in a company which breaches the permitted maximum age limit. |
| The no business acquisition condition | The company has not made and will not make an investment, in the relevant period, in a company which breaches the prohibition on business acquisitions. |
275 Alternative requirements for the giving of approval¶
276 Conditions relating to income¶
277 The 15% holding limit condition¶
278 Conditions relating to value of investments: general¶
279 Conditions relating to value of investments: qualifying holdings¶
280 Conditions relating to qualifying holdings and eligible shares¶
280A The 80% qualifying holdings condition: disposal of holding¶
where—
TC is the market value (at the time of the disposal) of the total consideration for the disposal, and
NQH is the market value (at that time) of the new qualifying holdings.
280B The investment limits condition¶
- “the investment date” means the date the current investment is made;
- “the 5-year post-investment period” means the period of 5 years beginning with the day after the investment date.
280BA The minimum investment on further issue condition¶
280C The permitted maximum age condition¶
- “entering a new product or geographical market” has the same meaning as in Commission Regulation (EU) No 651/2014 (General block exemption Regulation) as it had effect in the United Kingdom immediately before IP completion day;
- “first commercial sale” has the same meaning as in the European Commission's Guidelines on State aid to promote risk finance investments (as those guidelines had effect in the United Kingdom immediately before IP completion day);
- “the investment date” means the day on which the current investment is made;
- “the last accounts filing period” means the last period for filing (within the meaning of section 442 of the Companies Act 2006) for the relevant company which ends before the date on which the current investment is made;
- “relevant investment” has the meaning given by section 280B(4) (and section 280B(5) and (6) apply for the purposes of this section as they apply for section 280B(2) to (3E));
- “the total relevant turnover amount” for a period is—
- if the relevant company is a single company at the investment date, the sum of—
- the relevant company's turnover for that period,
- if all or part of the money raised by the current investment is employed for the purposes of an activity carried on by a company which becomes a 51% subsidiary of the relevant company after the investment date, the turnover for that period of that subsidiary (or, if there is more than one, each of them), and
- if all or part of the money raised by the current investment is employed for the purposes of a transferred trade, the turnover of that trade for so much of that period as falls before the trade became a transferred trade (except to the extent that it is already included in calculating the amounts within sub-paragraphs (i) and (ii));
- if the relevant company is a parent company at the investment date, the sum of—
- the relevant company's turnover for that period,
- the turnover for that period of each company which at the investment date is a 51% subsidiary of the relevant company,
- if all or part of the money raised by the issue of the current investment is employed for the purposes of an activity carried on by a company which becomes a 51% subsidiary of the relevant company after the investment date, the turnover for that period of that subsidiary (or, if there is more than one, each of them), and
- if all or part of the money raised by the current investment is employed for the purposes of a transferred trade, the turnover of that trade for so much of that period as falls before the trade became a transferred trade (except to the extent that it is already included in calculating the amounts within sub-paragraphs (i) to (iii));
- “transferred trade” means a trade which has been transferred to the company which is carrying on the trade at the time the money raised by the current investment is employed or to a partnership of which that company is a member;
- “turnover”—
- in relation to a company, has the meaning given by section 474(1) of the Companies Act 2006 and is to be determined by reference to the accounts of companies and amounts recognised for accounting purposes (and such apportionments of those amounts as are just and reasonable are to be made for the purpose of determining a company's turnover for a period);
- in relation to any other person carrying on a trade, also has the meaning given by section 474(1) of that Act (reading references in that provision to a company as references to the person) and is to be determined by reference to the accounts of the person and amounts recognised for accounting purposes (and such apportionments of those amounts as are just and reasonable are to be made for the purpose of determining a person's turnover for a period);
- in relation to a transferred trade carried on by a company or other person, means such proportion of the turnover of the company or other person as it is just and reasonable to attribute to the transferred trade;
280D The no business acquisition condition¶
- “goodwill” has the same meaning as in Part 8 of CTA 2009 (see section 715(3));
- “intangible assets” means any asset which falls to be treated as an intangible asset in accordance with generally accepted accountancy practice;
Withdrawal of approval¶
281 Withdrawal of VCT approval of a company¶
- “payment”—
- does not include any distribution of assets made in connection with the winding up of the company, but
- does include every other description of distribution of the company's assets to its members,
and for this purpose “distribution” includes (but is not limited to) a distribution within the meaning of section 989, - “reduction of share capital” has the same meaning as in section 1027A(2) of CTA 2010, and
- “the restricted period” means the period of 3 years beginning at the end of the accounting period of the company in which the shares were issued.
282 Withdrawal of VCT approval in cases for which provision made under section 280(3)¶
Supplementary¶
283 Time as from which VCT approval has effect¶
284 Power to make regulations as to procedure¶
285 Interpretation of Chapter¶
where—
N is the number of years (including any fraction) in the term of the loan;
A is the amount lent or, in a case where some of the loan is repaid during the term of the loan, the average amount outstanding during that term.
Chapter 4 Qualifying holdings¶
Introduction¶
286 Qualifying holdings: introduction¶
The requirements¶
286ZA The risk-to-capital requirement¶
286A The UK permanent establishment requirement¶
The requirement of this section, at any time on or after the issue of the relevant holding, is that the relevant company has a permanent establishment in the United Kingdom at all times from the issue of the holding to the time in question.286B The financial health requirement¶
287 The maximum qualifying investment requirement¶
where “N” is the number of companies (including the relevant company) which, at the time when the relevant holding was issued were members of the partnership or, as the case may be, parties to the joint venture.
288 The no guaranteed loan requirement¶
289 The proportion of eligible shares requirement¶
290 The trading requirement¶
- “incidental purposes” means purposes having no significant effect (other than in relation to incidental matters) on the extent of the activities of the company in question,
- “mainly trading subsidiary” means a qualifying subsidiary which, apart from incidental purposes, exists wholly for the purpose of carrying on one or more qualifying trades, and any reference to the main purpose of such a subsidiary is to be read accordingly,
- “non-qualifying activities” means—
- excluded activities, and
- activities carried on otherwise than in the course of a trade.
291 The carrying on of a qualifying activity requirement¶
292 Ceasing to meet requirements because of administration or receivership¶
292A The maximum amount raised annually through risk finance investments requirement¶
292AA Maximum risk finance investments when relevant holding is issued requirement¶
- “the investment date” means the date the relevant holding is issued;
- “relevant investment” has the meaning given by section 292A(3), and section 292A(4) and (4A) (which determine when certain investments are made) applies for the purposes of this section;
292AB Maximum risk finance investments during the 5-year post-investment period requirement¶
- “5-year post-investment period” means the period of 5 years beginning with the day after the investment date;
- “the investment date” means the date on which the relevant holding is issued;
- “relevant investment” has the meaning given by section 292A(3), and section 292A(4) and (4A) (which determines when certain investments are made) applies for the purposes of this section;
F1883292B The spending of money raised by SEIS investment requirement¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .293 The use of the money raised requirement¶
- “goodwill” has the same meaning as in Part 8 of CTA 2009 (see section 715(3));
- “intangible assets” means any asset which falls to be treated as an intangible asset in accordance with generally accepted accountancy practice;
- “qualifying activity” and “qualifying company” have the same meaning as in section 291, and
- a qualifying activity is a “relevant qualifying activity” if—
- it was also a qualifying activity at the time when the relevant holding was issued, or
- it is a qualifying trade and preparing to carry it on was a qualifying activity at that time.
294 The relevant company to carry on the relevant qualifying activity requirement¶
294A The permitted company age requirement¶
- “entering a new product or geographical market” has the same meaning as in Commission Regulation (EU) No 651/2014 (General block exemption Regulation) as it had effect in the United Kingdom immediately before IP completion day;
- “first commercial sale” has the same meaning as in the European Commission's Guidelines on State aid to promote risk finance investments (as those guidelines had effect in the United Kingdom immediately before IP completion day);
- “the investment date” means the date the relevant holding is issued;
- “the last accounts filing period” means the last period for filing (within the meaning of section 442 of the Companies Act 2006) for the relevant company which ends before the date on which the relevant holding is issued;
- “relevant investment” has the meaning given by section 292A(3), and section 292A(4) and (4A) (which determines when certain investments are made) applies for the purposes of this section;
- “relevant qualifying activity” means the qualifying activity for which the money raised by the issue of the relevant holding is employed;
- “the total relevant turnover amount” for a period is—
- if the relevant company is a single company at the investment date, the sum of—
- the relevant company's turnover for that period,
- if all or part of the money raised by the issue of the relevant shares is employed for the purposes of an activity carried on by a company which becomes a 51% subsidiary of the relevant company after the investment date, the turnover for that period of that subsidiary (or, if there is more than one, each of them), and
- if all or part of the money raised by the issue of the relevant shares is employed for the purposes of a transferred trade, the turnover of that trade for so much of that period as falls before the trade became a transferred trade (except to the extent that it is already included in calculating the amounts within sub-paragraphs (i) and (ii));
- if the relevant company is a parent company at the investment date, the sum of—
- the relevant company's turnover for that period,
- the turnover for that period of each company which at the investment date is a 51% subsidiary of the relevant company,
- if all or part of the money raised by the issue of the relevant holding is employed for the purposes of an activity carried on by a company which becomes a 51% subsidiary of the relevant company after the investment date, the turnover for that period of that subsidiary (or, if there is more than one, each of them), and
- if all or part of the money raised by the issue of the relevant shares is employed for the purposes of a transferred trade, the turnover of that trade for so much of that period as falls before the trade became a transferred trade (except to the extent that it is already included in calculating the amounts within sub-paragraphs (i) to (iii));
- “transferred trade” means a trade which has been transferred to the company which is carrying on the trade at the time the money raised by the issue of the relevant holding is employed or to a partnership of which that company is a member;
- “turnover”—
- in relation to a company, has the meaning given by section 474(1) of the Companies Act 2006 and is to be determined by reference to the accounts of companies and amounts recognised for accounting purposes (and such apportionments of those amounts as are just and reasonable are to be made for the purpose of determining a company's turnover for a period);
- in relation to any other person carrying on a trade, also has the meaning given by section 474(1) of that Act (reading references in that provision to a company as references to the person) and is to be determined by reference to the accounts of the person and amounts recognised for accounting purposes (and such apportionments of those amounts as are just and reasonable are to be made for the purpose of determining a person's turnover for a period);
- in relation to a transferred trade carried on by a company or other person, means such proportion of the turnover of the company or other person as it is just and reasonable to attribute to the transferred trade;
295 The unquoted status requirement¶
296 The control and independence requirement¶
297 The gross assets requirement¶
297A The number of employees requirement¶
297B The proportion of skilled employees requirement¶
298 The qualifying subsidiaries requirement¶
Any subsidiary that the relevant company has must be a qualifying subsidiary of the company.299 The property managing subsidiaries requirement¶
299A The no disqualifying arrangements requirement¶
- “component activities” means—
- if the relevant qualifying activity is within section 291(2), the carrying on of a qualifying trade which constitutes that activity, and
- if the relevant qualifying activity is within section 291(3), the preparations to carry on a qualifying trade which constitute that activity;
- “arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable);
- “relevant person” means a person who is a party to the arrangements or a person connected with such a party;
- “qualifying activity” has the same meaning as in section 291;
- “relevant tax relief”, in respect of shares, means one or more of the following—
- relief under Chapter 6 of Part 4 (losses on disposal of shares) in respect of the shares;
- EIS relief (within the meaning of Part 5) in respect of the shares;
- SEIS relief (within the meaning of Part 5A) in respect of the shares;
- SI relief (within the meaning of Part 5B) in respect of the shares;
- relief under section 150A or 150E of TCGA 1992 (enterprise investment scheme and seed enterprise investment scheme) in respect of the shares;
- relief under Schedule 5B to that Act in consequence of which deferral relief is attributable to the shares;
- relief under Schedule 5BB to that Act (seed enterprise investment scheme: re-investment) in consequence of which SEIS re-investment relief is attributable to the shares (see paragraph 4 of that Schedule).
Definitions¶
300 Meaning of “qualifying trade”¶
301 Meaning of “qualifying 90% subsidiary”¶
302 Meaning of “qualifying subsidiary”¶
302A Meaning of “permanent establishment”¶
Excluded activities¶
303 Meaning of “excluded activities”¶
304 Excluded activities: wholesale and retail distribution¶
305 Excluded activities: leasing of ships¶
306 Excluded activities: receipt of royalties and licence fees¶
- F416...
- “intangible asset” means any asset which falls to be treated as an intangible asset in accordance with generally accepted accountancy practice, and
- “intellectual property” means—
- any patent, trade mark, registered design, copyright, design right, performer's right or plant breeder's right, or
- any rights under the law of a country or territory outside the United Kingdom which correspond or are similar to those falling within paragraph (a).
307 Excluded activities: property development¶
307A Excluded activities: shipbuilding¶
In section 303(1)(ia) “shipbuilding” has the same meaning as in the Framework on state aid to shipbuilding (2003/C 317/06), published in the Official Journal on 30 December 2003 , except that references in that Framework to building in the Union are to be read as including building in the United Kingdom.307B Excluded activities: producing coal¶
307C Excluded activities: producing steel¶
In section 303(1)(ic) “steel” means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006.308 Excluded activities: hotels and comparable establishments¶
309 Excluded activities: nursing homes and residential care homes¶
309A Excluded activities: F1682... export of electricity¶
F1153309B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .310 Excluded activities: provision of services or facilities for another business¶
Supplementary¶
F1336311 Power to amend Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .312 Winding up of the relevant company¶
None of the requirements of this Chapter is to be regarded, at a time when the relevant company is being wound up, as being, on that account, a requirement that is not met in relation to that company if—312A Power to require information relating to disqualifying arrangements¶
313 Interpretation of Chapter¶
- “the investing company” has the meaning given by section 286(1),
- “the relevant company” has the meaning given by section 286(1), and
- “the relevant holding” has the meaning given by section 286(1).
Chapter 5 Powers: winding up and mergers of VCTs¶
Winding up¶
314 Power to treat VCT-in-liquidation as VCT¶
315 Power to treat conditions for VCT approval as met with respect to VCT-in-liquidation¶
316 Power to make provision about distributions by VCT-in-liquidation¶
317 Power to facilitate disposal to VCT by VCT-in-liquidation¶
318 Power in respect of periods before and after winding up¶
- “the extension period”—
- in relation to a company to which subsection (1)(a) applies, means the period beginning with the making of the application and ending with the earlier of its final determination and the company becoming a company that is being wound up, and
- in relation to a company to which subsection (1)(b) applies, means the period between the end of the company's winding up and the company's dissolution, and
- “prescribed” means specified by, or determined under, regulations.
319 Sections 314 to 318: supplementary¶
320 Meaning of “VCT-in-liquidation”¶
Mergers¶
321 Power to facilitate mergers of VCTs¶
322 Provision that may be made by regulations under section 321¶
323 Meaning of “merger” and “successor company”¶
Supplementary¶
324 Regulations under Chapter¶
325 Interpretation of Chapter¶
In this Chapter—- “regulations” means regulations made by the Treasury, and
- “tax enactments” means provisions of or made under—
- the Tax Acts,
- TCGA 1992 or any other enactment relating to capital gains tax, or
- TMA 1970.
Chapter 6 Supplementary and general¶
Acquisitions for restructuring purposes¶
326 Restructuring to which sections 326A, 327 and 327A apply¶
326A Certain requirements of Chapter 3 to be treated as met¶
- the investment limits condition (see section 280B);
- the permitted maximum age condition (see section 280C);
- the no business acquisition condition (see section 280D).
327 Certain requirements of Chapter 4 to be treated as met¶
- section 287 (the maximum qualifying investment requirement),
- section 289 (the proportion of eligible shares requirement),
- section 290 (the trading requirement),
- section 291 (the carrying on of a qualifying activity requirement),
- section 292A (the maximum amount raised annually through risk finance investments requirement),
- section 292AA (the maximum amount raised through risk finance investments when relevant holding is issued requirement),
- section 292AB (the maximum risk finance investments during the 5-year post-investment period requirement),
- section 293 (the use of the money raised requirement),
- section 294 (the relevant company to carry on the relevant qualifying activity requirement),
- section 294A (the permitted company age requirement),
- section 296 (the control and independence requirement), F63...
- section 297 (the gross assets requirement),F1330...
- section 297A (the number of employees requirement) , and
- section 297B (the proportion of skilled employees requirement).
327A Follow-on funding¶
328 Supplementary¶
Nominees¶
330A Nominees¶
Shares subscribed for, issued to, held by or disposed of for an individual by a nominee are treated for the purposes of this Part as subscribed for, issued to, held by or disposed of by the individual.Power to amend Part¶
330B Powers to amend Chapters 3 and 4 by Treasury regulations¶
Supplementary¶
331 Meaning of a company being “in administration” or “in receivership”¶
331A Meaning of “knowledge-intensive company”¶
- “relevant operating costs” means—
- if the relevant company is a single company at the applicable time, the operating costs of that company, and
- if the relevant company is a parent company at the applicable time, the sum of—
- the operating costs of the relevant company, and
- the operating costs of each company which is a qualifying subsidiary of the relevant company at that time;
- “the relevant three preceding years” means, subject to subsection (5A), the three consecutive years the last of which ends immediately before the beginning of the last accounts filing period.
- “FTE employee number” for a company is the full-time equivalent employee number determined in accordance with section 297A(3);
- “FTE group employee number” means the sum of—
- the FTE employee number for the relevant company, and
- the FTE employee number for each of its qualifying subsidiaries;
- “FTE group skilled employee number” means the sum of—
- the FTE skilled employee number for the relevant company, and
- the FTE skilled employee number for each of its qualifying subsidiaries;
- “FTE skilled employee number” for a company is determined in accordance with section 297A(3) in the same way as the full-time equivalent employee number except that only employees of the company who—
- hold a relevant HE qualification, and
- are engaged directly in research and development or innovation activities carried on—
- if the relevant company is a single company, by that company, or
- if the relevant company is a parent company, by that company or any qualifying subsidiary of that company,
are to be taken into account; - “independent expert”, in relation to an evaluation of activity of a company, means an individual who—
- is not connected with the relevant company,
- holds a relevant HE qualification, and
- is an expert in the area of research and development or innovation being or to be pursued by the company in question,
and, for the purposes of paragraph (a), sections 167, 170 and 171 (but not section 168) apply to determine if an individual is connected with the relevant company (with references in those sections to the issuing company read as references to the relevant company); - “intellectual property” has the meaning given by section 306(6);
- “the last accounts filing period” means the last period for filing (within the meaning of section 442 of the Companies Act 2006) for the relevant company which ends before the applicable time;
- “operating costs”, of a company for a period, means expenses of the company which are recognised as expenses in the company's profit and loss account or income statement for that period, other than expenses relating to transactions between that company and another company at a time when both companies are members of the same group (but see also subsection (11));
- “relevant HE qualification” means—
- a qualification which is at level 7, or a higher level, of the framework for higher education qualifications in England, Wales and Northern Ireland (as that framework may be amended or replaced from time to time),
- a qualification which is at level 11, or a higher level, of the framework for qualifications of higher education institutions in Scotland (as that framework may be amended or replaced from time to time), or
- a comparable qualification to one within paragraph (a) or (b).
331B Knowledge-intensive company reaching turnover of £200,000¶
331C Meaning of “specified Northern Ireland company”¶
For the purposes of this Part, a “specified Northern Ireland company” means a company that—332 Minor definitions etc¶
In this Part—- “associate” has the meaning given by section 253,
- “company” includes any body corporate or unincorporated association but does not include a partnership, and is to be read in accordance with section 99 of TCGA 1992 (unit trust schemes),
- “director” is read in accordance with section 452 of CTA 2010,
- “group” means a parent company and its qualifying subsidiaries,
- “group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries,
- “ordinary shares” means shares forming part of a company's ordinary share capital,
- “parent company” means a company that has one or more qualifying subsidiaries and “single company” means a company that does not,
- “research and development” has the meaning given by section 1006, and
- “shares” includes stock.
C80Part 7 Community investment tax relief¶
Chapter 1 Introduction¶
CITR¶
333 Meaning of “CITR”¶
This Part provides for community investment tax relief (“CITR”), that is, entitlement to tax reductions in respect of amounts invested by individuals in community development finance institutions.334 Eligibility for CITR¶
335 Form and amount of CITR¶
335A Carry forward of CITR¶
Miscellaneous¶
336 Meaning of “making an investment”¶
337 Determination of “the invested amount”¶
338 Meaning of “the 5 year period” and “the investment date”¶
In this Part—- “the 5 year period” means the period of 5 years beginning with the investment date, and
- “the investment date” means the day the investment is made.
339 Overview of other Chapters of Part¶
In this Part—Chapter 2 Accredited community development finance institutions¶
340 Application and criteria for accreditation¶
341 Terms and conditions of accreditation¶
342 Period of accreditation¶
343 Delegation of Secretary of State's functions¶
The Secretary of State may delegate any functions conferred on the Secretary of State by or under this Chapter.Chapter 3 Qualifying investments¶
344 Qualifying investments: introduction¶
For the purposes of this Part the investment is a “qualifying investment” in the CDFI if—345 Conditions to be met in relation to loans¶
346 Conditions to be met in relation to securities¶
347 Conditions to be met in relation to shares¶
348 Tax relief certificates¶
349 No pre-arranged protection against risks¶
Chapter 4 General conditions¶
350 No control of CDFI by investor¶
351 Investor must have beneficial ownership¶
352 No acquisition of share in partnership¶
353 No tax avoidance purpose¶
The investment must not be made as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.Chapter 5 Claims for and attribution of CITR¶
Claims¶
354 Loans: no claim after disposal or excessive repayments or receipts of value¶
355 Securities or shares: no claim after disposal or excessive receipts of value¶
356 No claim after loss of accreditation by the CDFI¶
Attribution¶
357 Attribution: general¶
358 Attribution: bonus shares¶
- “corresponding bonus shares” means bonus shares that are in the same company, are of the same class, and carry the same rights as the original shares,
- “original issue” means the issue of shares forming the investment.
Chapter 6 Withdrawal or reduction of CITR¶
Introduction¶
359 Overview of Chapter¶
Disposals¶
360 Disposal of loan during 5 year period¶
361 Disposal of securities or shares during 5 year period¶
Repayment of loans¶
362 Repayment of loan capital during 5 year period¶
- “the average capital balance” of the loan for a period is the mean of the daily balances of capital outstanding during that period, ignoring any non-standard repayments of the loan made in that period or at any earlier time, and
- “the permitted balance” of the loan is—
- for the third year of the 5 year period, 75% of the average capital balance for the period of 6 months beginning 18 months after the investment date,
- for the fourth year of that period, 50% of that balance, and
- for the final year of that period, 25% of that balance.
Receipts of value¶
363 Value received by investor during 6 year period: loans¶
364 Value received by investor during 6 year period: securities or shares¶
- “the invested capital”, in relation to the continuing investment, means the amount subscribed for the securities or shares concerned, and
- “an amount of insignificant value” means an amount of value which—
- is not more than £1,000, or
- if it is more than £1,000, is insignificant in relation to the amount subscribed by the investor for the securities or shares included in the continuing investment.
365 Receipts of insignificant value to be added together¶
366 When value is received¶
- “qualifying payment” means—
- any payment by any person for any goods, services or facilities provided by the investor (in the course of the investor's trade or otherwise) which is reasonable in relation to the market value of those goods, services or facilities,
- the payment by any person of any interest which represents no more than a reasonable commercial return on money lent to that person,
- the payment by any company of any dividend or other distribution which does not exceed a normal return on any investment in shares in or securities of that company,
- any payment for the acquisition of an asset which does not exceed its market value,
- the payment by any person, as rent for any property occupied by the person, of an amount which is not more than a reasonable and commercial rent for the property, and
- a payment in discharge of an ordinary trade debt, and
- “ordinary trade debt” means any debt for goods or services supplied in the ordinary course of a trade or business if any credit given—
- is for not more than 6 months, and
- is not longer than that normally given to customers of the person carrying on the trade or business.
367 The amount of value received¶
In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of this Chapter is given by the corresponding entry in column 2 of the table.| Provision | The amount of value received |
|---|---|
| Section 366(1)(a) | The amount received by the investor |
| Section 366(1)(b) | The amount of the liability |
| Section 366(1)(c) | The amount of the loan or advance, less the amount of any repayment made before the investment is made |
| Section 366(1)(d) | The cost to the CDFI of providing the benefit or facility, less any consideration given for it by the investor or any associate of the investor |
| Section 366(1)(e) or (f) | The difference between the market value of the asset and the consideration (if any) received for it |
| Section 366(1)(g) | The amount of the payment |
368 Value received if there is more than one investment¶
where—
(a) A is the appropriate amount in respect of the investment in question, and
(b) B is the sum of that amount and the appropriate amount or amounts in respect of the other investment or investments.
369 Effect of receipt of value on future claims for CITR¶
370 Receipts of value by or from connected persons¶
In sections 363 to 369, if the context permits, references to the investor or the CDFI include references to any person who at any time in the 6 year period relating to the investment is connected with the investor or, as the case may be, the CDFI, whether or not the person is connected at the material time.CITR not due¶
371 CITR subsequently found not to have been due¶
If any CITR has been obtained which is subsequently found not to have been due, the CITR must be withdrawn.Manner of withdrawal or reduction¶
372 Manner of withdrawal or reduction of CITR¶
Chapter 7 Supplementary and general¶
Alternative finance arrangements¶
372A Meaning of “loan” and “interest”¶
- “alternative finance arrangements” means arrangements to which any of the following applies—
- section 564C (purchase and resale arrangements),
- section 564E (deposit arrangements), and
- section 564F (profit share agency arrangements), and
- “alternative finance return” has the meaning given by section 564I and 564L(1) and (2).
372B Purchase and resale arrangements¶
372C Deposit arrangements¶
372D Profit share agency arrangements¶
Miscellaneous¶
373 Information to be provided by the investor¶
374 Disclosure¶
375 Nominees¶
376 Application for postponement of tax pending appeal¶
No application may be made under section 55(3) or (4) of TMA 1970 (application for postponement of payment of tax pending appeal) on the ground that an individual is eligible for CITR unless a claim for the CITR has been duly made by the individual under this Part.377 Identification of securities or shares on a disposal¶
Definitions¶
378 Meaning of “issue of securities or shares”¶
379 Meaning of “disposal”¶
380 Construction of references to being “held continuously”¶
381 Meaning of “associate”¶
382 Minor definitions etc¶
- “body” includes an unincorporated association, and
- “bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise).
Part 8 Other reliefs¶
Chapter 1 Interest payments¶
The relief: introduction¶
383 Relief for interest payments¶
384 General restrictions on relief under Chapter¶
384A Restriction on relief where arrangements minimise risk to borrower¶
- A is the amount of any income tax, any capital gains tax and any tax under the law of a territory outside the United Kingdom to which the borrower is liable in consequence of the arrangements, and
- B is the amount by which the borrower's liability to income tax and capital gains tax is (or apart from subsection (1) would be) reduced in consequence of the arrangements.
384B Restriction on relief where cash basis applies¶
385 General provisions about loans¶
386 Loans partly meeting requirements¶
387 Exclusion of double relief etc¶
Loans for plant or machinery¶
388 Loan to buy plant or machinery for partnership use¶
- “capital expenditure” has the meaning given in section 4 of CAA 2001,
- “period of account” has the same meaning as in that Act (see section 6(2) to (6) of that Act), and
- “property business” has the same meaning as in Part 2 of that Act (see section 16 of that Act).
389 Eligibility requirements for interest on loans within section 388¶
390 Loan to buy plant or machinery for employment use¶
391 Eligibility requirements for interest on loans within section 390¶
Loans for interests in close companies etc ¶
392 Loan to buy interest in close company etc ¶
- “close company” includes a company which—
- is resident in an EEA state F1520..., and
- if it were UK resident, would be a close company,
- “close investment-holding company” is to be read in accordance with section 393A, and
- “associated company” has the meaning given by section 449 of CTA 2010.
393 Eligibility requirements for interest on loans within section 392¶
393A Close investment-holding companies¶
- “accounting period” has the meaning given by section 1119 of CTA 2010,
- “close company” includes a company which—
- is resident in an EEA state F2346..., and
- if it were UK resident, would be a close company,
- “control” has the meaning given by section 450 of CTA 2010, and
- “relative” means brother, sister, ancestor or lineal descendant.
394 Meaning of “material interest” in section 393¶
- “control” is to be read in accordance with sections 450 and 451 of CTA 2010, and
- “participator” has the meaning given by section 454 of CTA 2010.
395 Meaning of “associate” in section 394¶
- “control” is to be read in accordance with sections 450 and 451 of CTA 2010,
- “employee benefit trust” has the meaning given by section 550 of ITEPA 2003 except that the reference in section 550(3) of that Act to 13 March 1989 is to be read as a reference to 26 July 1989, and
- “relative” means spouse or civil partner, ancestor or lineal descendant or brother or sister.
Loans for interests in employee-controlled companies¶
396 Loan to buy interest in employee-controlled company¶
397 Eligibility requirements for interest on loans within section 396¶
- “holding company” means a company whose business (ignoring any trade carried on by it) consists wholly or mainly of the holding of shares or securities of one or more companies which are its 75% subsidiaries,
- “trading company” means a company whose business consists wholly or mainly of the carrying on of a trade or trades,
- “trading group” means a group the business of whose members taken together consists wholly or mainly of the carrying on of a trade or trades (taking a group to consist of a company with one or more 75% subsidiaries and those subsidiaries), and
- “unquoted company” means a company none of whose shares is included in the official UK list.
Loans for investing in partnerships¶
398 Loan to invest in partnership¶
399 Eligibility requirements for interest on loans within section 398¶
C203399A Property partnerships: restriction of relief for investment loan interest¶
399B Property partnerships: tax reduction for non-deductible loan interest¶
where PBR is the property basic rate of income tax for the year.
400 Film partnerships¶
- “profits” excludes any amount that would not be taken into account as, or for the purposes of calculating, income for income tax purposes, and
- “partnership's capital” means—
- anything that is, or in accordance with generally accepted accounting practice would be, accounted for as partners' capital or partners' equity, and
- amounts lent to the partnership by partners or persons connected with partners.
Loans for investing in co-operatives¶
401 Loan to invest in co-operative¶
- “co-operative” means a common ownership enterprise or a co-operative enterprise as defined in section 2 of the Industrial Common Ownership Act 1976 (c. 78), and
- “subsidiary”, in relation to a co-operative, has the same meaning as for the purposes of section 2 of that Act.
402 Eligibility requirements for interest on loans within section 401¶
Loans for paying inheritance tax¶
403 Loan to pay inheritance tax¶
404 Eligibility requirements for interest on loans within section 403¶
Interest on a loan within section 403(1) is eligible for relief only so far as it is paid in respect of a period ending within 12 months from the making of the loan used as mentioned in section 403(1)(a).405 Carry back and forward of relief for interest on loans within section 403¶
General and supplementary¶
406 Effect of recovery of capital in the case of some loans¶
407 Events counting as recovery of capital for section 406¶
408 Replacement loans¶
409 Business successions between partnerships¶
410 Other business successions and reorganisations¶
411 Ineligibility of interest where business is occupation of commercial woodlands¶
412 Information¶
CHAPTER 1A Irrecoverable peer-to-peer loans¶
The relief¶
412A Relief for irrecoverable peer-to-peer loans¶
412B Claims for additional relief: sideways relief¶
412C Claims for additional relief: carry-forward relief¶
412D How carry-forward relief works¶
- Step 1 Deduct the outstanding amount or (in a case within section 412C(1)(b)(ii)) the part of the outstanding amount not capable of being deducted under sections 412A and 412B from the lending income for the first tax year following the relevant year.
- Step 2 Deduct from the lending income for the second tax year following the relevant year any part of the outstanding amount not previously deducted.
- Step 3 Apply Step 2 in relation to the lending income for the third and fourth tax years following the relevant year, stopping if all of the outstanding amount is deducted.
- “lending income” means income of a kind mentioned in section 412C(3);
- “relevant year” has the meaning given by section 412C(1)(b).
Supplementary provisions¶
412E Subsequent recovery of peer-to-peer loans¶
412F Assigned loans treated as made by the assignee etc¶
412G Nominees etc¶
For the purposes of this Chapter—412H Interaction with other reliefs¶
Interpretation¶
412I Meaning of “loan”, “peer-to-peer loan” and related terms¶
412J Meaning of “operator” and related terms¶
Chapter 2 Gift aid¶
The relief¶
413 Overview of Chapter¶
414 Relief for gifts to charity¶
414A Tax reduction or charge if basic rate, and devolved basic rate, differ¶
415 Meaning of “grossed up amount”¶
In this Chapter references to the grossed up amount of a gift are to the amount of the gift grossed up by reference to the basic rate for the tax year in which the gift is made F2067... .416 Meaning of “qualifying donation”¶
417 Meaning of “benefits associated with a gift”¶
A benefit is associated with a gift for the purposes of this Chapter if it is received by the individual who makes the gift, or a person connected with the individual, in consequence of making the gift.Restrictions on associated benefits¶
418 Restrictions on associated benefits¶
419 Gifts and benefits linked to periods of less than 12 months¶
Admission rights¶
420 Disregard of certain admission rights¶
421 Admission rights: supplementary¶
Disqualified overseas gifts¶
F1911422 Disqualified overseas gifts¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Measures to ensure donor's liability not less than tax treated as deducted¶
423 Restriction of certain reliefs¶
- “amount A” means the total amount of the tax treated as deducted from the gifts under section 414, and
- “amount B” means the total amount of income tax and capital gains tax to which the individual is charged for the tax year (before applying this section).
424 Charge to tax¶
- “amount A” means the total amount of the tax treated as deducted from the gifts under section 414, and
- “amount C” means the sum of—
- the amount of income tax to which the individual is charged for the tax year, and
- the amount of capital gains tax to which the individual would be chargeable for the tax year if the following were ignored—
- (i) any relief under sections 2 and 6 of TIOPA 2010
- (ii) any relief under section 18(1)(b) and (2) of TIOPA 2010 (relief for foreign tax where no double taxation arrangements).
425 Total amount of income tax to which individual charged for a tax year¶
Election to carry back relief¶
426 Election by donor: gift treated as made in previous tax year¶
Supplementary¶
427 Meaning of “charged amount”¶
428 Meaning of “gift aid declaration”¶
F321429 Giving through self-assessment return¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .430 “Charity” to include exempt bodies¶
Chapter 3 Gifts of shares, securities and real property to charities etc¶
Entitlement to relief¶
431 Relief for gifts of shares, securities and real property to charities etc¶
- section 441 (certificates),
- section 442 (qualifying interests in land held jointly),
- section 443 (calculation of relievable amount where joint disposal), and
- section 444 (disqualifying events).
432 Meaning of “qualifying investment”¶
- “designated” means designated by an order made by the Commissioners for Her Majesty's Revenue and Customs for the purposes of subsection (1)(a),
- “offshore fund” has the same meaning as in Chapter 5 of Part 17 of ICTA (see sections 756A to 756C of that Act), and
- “open-ended investment company” is to be read in accordance with sections 613 and 615 of CTA 2010.
433 Meaning of “qualifying interest in land”¶
Amount of relief¶
434 The relievable amount¶
where—
V is the value of the net benefit to the charity at, or immediately after, the time when the disposal is made, whichever is less,
IC is the amount of the incidental costs of making the disposal to the individual making it, and
B is the total value of any benefits received in consequence of making the disposal by the individual making the disposal or a person connected with the individual.
where—
E is the amount (if any) by which V (as defined in subsection (1)) exceeds the amount or value of the consideration for the disposal,
C is given by subsection (4), and
B is as defined in subsection (1).
435 Incidental costs of making disposal¶
References in section 434 to the incidental costs of making the disposal to the individual making it are to—436 Consideration¶
Value of net benefit to charity¶
437 Value of net benefit to charity¶
- section 438 (market value of qualifying investments),
- section 438A (acquisition value of qualifying investments),
- section 439 (meaning of “disposal-related obligation”), and
- section 440 (meaning and amount of “disposal-related liability”).
438 Market value of qualifying investments¶
438A Acquisition value of qualifying investments¶
439 Meaning of “disposal-related obligation”¶
440 Meaning and amount of “disposal-related liability”¶
Special provisions about qualifying interests in land¶
441 Certificate required from charity¶
442 Qualifying interests in land held jointly¶
443 Calculation of relievable amount where joint disposal of interest in land¶
444 Disqualifying events¶
Supplementary¶
445 Prohibition against double relief¶
446 “Charity” to include exempt bodies¶
In this Chapter “charity” includes—Chapter 4 F1988Annual payments ...¶
447 Overview of Chapter¶
C49448 Relief for individuals¶
C49449 Relief for other persons¶
C82450 Other persons: payments ineligible for relief¶
F1498451 Special rule for persons affected by section 733 of ICTA¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .452 The gross amount of a payment¶
References in this Chapter to the gross amount of a payment are to the amount of the payment before deduction of the sum representing income tax deductible from it under Chapter 6 of Part 15 (deduction from annual payments and patent royalties).Chapter 5 Qualifying maintenance payments¶
453 Tax reduction for qualifying maintenance payments¶
454 Meaning of “qualifying maintenance payment”¶
- “child” means a person under 21 years of age,
- “periodical payment” does not include an instalment of a lump sum, and
- “relevant child”, in relation to any two persons, means a child who (not being a child who has been boarded out with them by a public authority or voluntary organisation) has been treated by both of them as a child of their family.
455 Child support maintenance payments¶
456 Payments under orders for recovery of benefit etc¶
Chapter 6 Miscellaneous other reliefs¶
Payments for life insurance etc¶
457 Payments to trade unions¶
458 Payments to police organisations¶
F653459 Payments for benefit of family members¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .460 Residence etc of claimants¶
Patent royalty receipts¶
461 Spreading of patent royalty receipts¶
Part 9 Special rules about settlements and trustees¶
Chapter 1 Introduction¶
462 Overview of Part¶
463 Interpretation of Part¶
- “other income” means income which is not property income, dividends income or savings income, and
- “the trustees of a settlement” does not include personal representatives.
464 Scottish trusts¶
C26Chapter 2 General provision about settlements and trustees¶
Overview¶
465 Overview of Chapter and interpretation¶
Settled property¶
466 C26Meaning of “settled property” etc¶
Settlors¶
467 Meaning of “settlor” etc¶
468 Meaning of “disposable property”¶
469 Person ceasing to be a settlor¶
470 Transfers between settlements¶
471 Identification of settlor following transfer covered by section 470¶
472 Settlor where property becomes settled because of variation of will etc¶
473 Deceased person as settlor where variation of will etc¶
Trustees¶
474 Trustees of settlement to be treated as a single and distinct person¶
475 Residence of trustees¶
476 How to work out whether settlor meets condition C¶
Sub-funds¶
477 Sub-fund elections under Schedule 4ZA to TCGA 1992¶
- “principal settlement” has the meaning given by paragraph 1 of Schedule 4ZA to TCGA 1992,
- “the relevant time” means the time when the sub-fund election is treated as having taken effect under paragraph 2 of that Schedule,
- “sub-fund election” has the meaning given by paragraph 2 of that Schedule, and
- “sub-fund settlement” has the meaning given by paragraph 1 of that Schedule.
Regulations¶
478 References to settled property etc in regulations¶
For the purposes of regulations (whenever made) made under a provision of the Income Tax Acts—Chapter 3 Special rates for trustees' income¶
C186479 Trustees' accumulated or discretionary income to be charged at special rates¶
480 Meaning of “accumulated or discretionary income”¶
481 Other amounts to be charged at special rates for trustees¶
482 Types of amount to be charged at special rates for trustees¶
The types of amount referred to in section 481 are as follows. Type 1A payment—483 Sums paid by personal representatives to trustees¶
- “administration period” has the meaning given by section 653 of ITTOIA 2005, and
- “the applicable rate” means the rate referred to in section 663(1) of ITTOIA 2005 (the applicable rate for grossing up basic amounts of estate income).
Chapter 4 Trustees' expenses and special rates for trustees¶
484 Trustees' expenses to be set against trustees' trust rate income¶
485 Carry forward of unused expenses¶
486 How allowable expenses are to be set against trust rate income¶
487 Non-UK resident trustees¶
Chapter 5 Share incentive plans¶
488 Application of section 479 to trustees of Schedule 2 share incentive plans¶
489 “The applicable period” in relation to shares¶
- “the acquisition date” means the date on which the trustees acquired the relevant shares,
- “readily convertible assets” has, subject to subsection (8), the meaning given by sections 701 and 702 of ITEPA 2003, and
- “the relevant company” means the company in which the relevant shares are shares.
490 Interpretation of Chapter¶
F898Chapter 6 Trustees' first slice of trust rate income¶
F898491 Special rates not to apply to first slice of trustees' trust rate income¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F898492 Cases where settlor has made more than one settlement¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 7 Discretionary payments¶
Payments constituting income of beneficiary (other than employment income)¶
493 Discretionary payments by trustees¶
- “Income” does not include employment income.
- “Settlor” is to be read in accordance with section 620 of ITTOIA 2005.
C170494 Grossing up of discretionary payment and payment of income tax¶
C23495 Statement about deduction of income tax¶
496 Income tax charged on trustees¶
Payments constituting employment income of beneficiary¶
496A Discretionary payments by trustees: employment income¶
C64496B Relief for trustees¶
where—
- TEI is the total of the amounts that are employment income of beneficiaries of the settlement because of discretionary employment income payments made in the tax year by the trustees, and
- TR is the trust rate in force for the tax year.
Tax pool¶
497 Calculation of trustees' tax pool¶
498 Types of income tax for the purposes of section 497¶
Chapter 8 Trustees' expenses and beneficiary's income¶
499 Application of Chapter¶
C138500 Restrictions on use of trustees' expenses to reduce the beneficiary's income¶
501 Non-UK resident beneficiaries¶
502 Meaning of “untaxed income” in section 501¶
C183503 How beneficiary's income is reduced¶
- first, reduce dividend income within subsection (3) (if any),
- second, reduce dividend income not within that subsection (if any),
- third, reduce savings income (if any), F2444...
- fourth, reduce property income (if any), and
- fifth, reduce other income (if any).
Chapter 9 Unauthorised unit trusts¶
F1089504 Treatment of income of unauthorised unit trust¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1089504A Treatment of capital expenditure of unauthorised unit trust¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1089505 Relief for trustees of unauthorised unit trust¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1224506 Special rules for trustees affected by section 733 of ICTA¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 10 Heritage maintenance settlements¶
Introduction¶
507 Overview of Chapter¶
- “heritage body” means a body or charity of a kind mentioned in paragraph 3(1)(a)(ii) of Schedule 4 to IHTA 1984 (maintenance funds for historic buildings etc),
- “heritage direction” means a direction under paragraph 1 of that Schedule,
- “heritage maintenance property” means any property in respect of which a heritage direction has effect,
- “heritage maintenance settlement” means a settlement which comprises heritage maintenance property, and
- “property maintenance purpose” means any of the purposes mentioned in paragraph 3(1)(a)(i) of that Schedule.
Trustees' election in respect of income etc¶
508 Election by trustees¶
509 Change of circumstances during a tax year¶
Absence of election and income treated as income of settlor: special rules¶
510 Sums applied for property maintenance purposes¶
511 Prevention of double taxation: reimbursement of settlor¶
Application of property for non-heritage purposes: charge to tax¶
512 Charge to tax on some settlements¶
513 Income charged¶
514 Persons liable¶
The persons liable for any tax charged under section 512 are the trustees of the settlement.515 Rate of tax¶
Tax is charged under section 512 at the rate found by—516 Transfer of property between settlements¶
517 Exemption for income treated as income of settlor¶
PART 9A Transactions in UK land¶
Introduction¶
517A Overview of Part¶
This Part contains provision about the income tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom.Amounts treated as profits of a trade¶
517B Disposals of land in the United Kingdom¶
517C Disposals of land: profits treated as trading profits¶
517D Disposals of property deriving its value from land in the United Kingdom¶
517E Disposals within section 517D: profits treated as trading profits¶
517F Profits and losses¶
Person to whom profits attributed¶
517G The chargeable person¶
Anti-fragmentation¶
517H Fragmented activities¶
Calculation of profit or gain on disposal¶
517I Calculation of surplus on a disposal of land¶
For the purposes of this Part, the profit or gain (if any) from a disposal of any property is to be calculated according to the principles applicable for calculating the profits of a trade under Part 2 of ITTOIA 2005, subject to any modifications that may be appropriate (and for this purpose the same rules are to apply in calculating losses from a disposal as apply in calculating profits).517J Apportionments¶
Any apportionment (whether of expenditure, consideration or any other amount) that is required to be made for the purposes of this Part is to be made on a just and reasonable basis.Arrangements for avoiding tax¶
517K Arrangements for avoiding tax¶
Exemptions¶
517L Gain attributable to period before intention to develop formed¶
517M Private residences¶
No liability to income tax arises under this Part in respect of a gain accruing to an individual if—Other supplementary provisions¶
517N Tracing value¶
- “partnership” includes an entity established under the law of a country or territory outside the United Kingdom of a similar nature to a partnership; and “partners”, in relation to such arrangements, is to be construed accordingly;
- “trust” includes arrangements—
- which have effect under the law of a country or territory outside the United Kingdom; and
- under which persons acting in a fiduciary capacity hold and administer property on behalf of other persons,
and “beneficiaries”, in relation to such arrangements, is to be construed accordingly.
517O Relevance of transactions, arrangements, etc¶
Interpretation¶
517P “Another person”¶
517Q “Arrangement”¶
517R “Disposal”¶
517S “Land” and related expressions¶
517T References to realising a gain¶
517U Related parties¶
Part 10 Special rules about charitable trusts etc¶
Introduction¶
518 Overview of Part¶
F608519 Meaning of “charitable trust”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Gifts and other payments¶
520 Gifts entitling donor to gift aid relief: income tax treated as paid¶
521 Gifts entitling donor to gift aid relief: income tax liability and exemption¶
521A Gifts under payroll deduction schemes: income tax liability and exemption¶
522 Gifts of money from companies: income tax liability and exemption¶
523 Payments from other charities: income tax liability and exemption¶
523A Legacies: income tax liability and exemption¶
- “property” includes rights and interests of any description;
- “will” includes a testament, a codicil and any testamentary disposition of property.
Other exemptions¶
524 Exemption for profits etc of charitable trades¶
525 Meaning of “charitable trade”¶
526 Exemption for profits etc of small-scale trades¶
C89527 Exemption from charges under provisions to which section 1016 applies¶
C89528 Condition as to trading and miscellaneous incoming resources¶
- “non-exempt miscellaneous income” means income or gains chargeable to income tax under or by virtue of any provision to which section 1016 applies that is not, or are not, apart from section 526 or 527, exempt from income tax chargeable under or by virtue of that provision, and
- “non-exempt miscellaneous losses” means losses arising from a transaction which is of such a nature that if income or gains had arisen from it the income would have been non-exempt miscellaneous income.
529 Exemption for profits from fund-raising events¶
530 Exemption for profits from lotteries¶
531 Exemption for property income etc¶
532 Exemption for savings and investment income¶
- “deeply discounted security” has the same meaning as in Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply discounted securities) (see section 430 of that Act),
- “disposal”, in relation to a deeply discounted security, has the same meaning as in Chapter 8 of Part 4 of that Act (see section 437(1) of that Act),
- “dividend”, in relation to a UK resident company, has the same meaning as in Chapter 3 of Part 4 of that Act (dividends etc from UK resident companies etc) (see section 382(4) of that Act),
- “interest” includes anything treated as interest for the purposes of Chapter 2 of Part 4 of that Act (interest), and
- “purchased life annuity” has the same meaning as in Chapter 7 of Part 4 of that Act (purchased life annuity payments) (see section 423 of that Act).
533 Exemption for public revenue dividends¶
534 Exemption for transactions in deposits¶
- “eligible debt security” has the meaning given in regulation 3(1) of the Uncertificated Securities Regulations 2001 (S.I. 2001/3755),
- “uncertificated”, in relation to a unit, has the meaning given in regulation 3(1) of the Uncertificated Securities Regulations 2001,
- “uncertificated right” means a right in respect of which no certificate of deposit has been issued, although the person for the time being entitled to it is entitled to call for the issue of such a certificate, and
- “unit” has the meaning given in regulation 3(1) of the Uncertificated Securities Regulations 2001.
535 Exemption for offshore income gains¶
536 Exemption for certain miscellaneous income¶
- “intellectual property” has the same meaning as in section 579 of ITTOIA 2005,
- “relevant foreign distribution” means a distribution of a non-UK resident company which—
- is not chargeable to tax under Chapter 4 of Part 4 of ITTOIA 2005 (dividends from non-UK resident companies), but
- would be chargeable to tax under Chapter 3 of that Part of that Act (dividends etc from UK resident companies etc) if the company were a UK resident company, and
- “relevant telecommunication right” has the same meaning as in Chapter 10 of Part 2 of that Act (trade profits: certain telecommunications rights) (see section 146 of that Act).
537 Exemption for income from estates in administration¶
Claims¶
538 Requirement to make claim¶
538A Claims in relation to gift aid relief etc ¶
- “free-standing claim” means a claim made as mentioned in subsection (2)(a), and
- “tax return claim” means a claim made as mentioned in subsection (2)(b).
Restrictions on exemptions¶
539 Restrictions on exemptions¶
540 The non-exempt amount¶
541 Attributing income to the non-exempt amount¶
542 How income is attributed to the non-exempt amount¶
Non-charitable expenditure¶
543 Meaning of “non-charitable expenditure”¶
- section 525 (meaning of “charitable trade”),
- sections 544 to 548 (supplementary provision in relation to this section, in particular in relation to subsection (1)(f), (i) and (j)),
- sections 549 to 557 (transactions with substantial donors),
- section 558 (approved charitable investments), and
- section 561 (approved charitable loans).
544 Section 543: supplementary¶
545 Section 543(1)(f): meaning of expenditure¶
546 Section 543(1)(f): tax year in which certain expenditure treated as incurred¶
547 Section 543(1)(f): payment to body outside the UK¶
A payment made, or to be made, to a body situated outside the United Kingdom is non-charitable expenditure under section 543(1)(f) if—548 Section 543(1)(i) and (j): investments and loans¶
Substantial donor transactions¶
F1881549 Transactions with substantial donors¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881550 Meaning of “relievable gift”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881551 Non-charitable expenditure in substantial donor transactions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881552 Adjustment if section 551(1) and (2) applied to single transaction¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881553 Section 551: certain payments and benefits to be ignored¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881554 Transactions: exceptions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881555 Donors: exceptions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881556 Connected charities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1881557 Substantial donor transactions: supplementary¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Approved charitable investments and loans¶
558 Approved charitable investments¶
- Type 1An investment to which section 559 applies.
- Type 2An investment in a common investment fund established under—
- section 22 of the Charities Act 1960 (c. 58),
- section 24 of the Charities Act 1993 (c. 10),
- section 96 of the Charities Act 2011, or
- section 25 of the Charities Act (Northern Ireland) 1964.
- Type 3An investment in a common deposit fund established under—
- section 22A of the Charities Act 1960, F856...
- section 25 of the Charities Act 1993 or
- section 100 of the Charities Act 2011.
- Type 4An investment in a fund which—
- is similar to a fund mentioned in relation to Type 2 or 3, and
- is established for the exclusive benefit of charities by or under a provision relating to any particular charities or class of charities contained in an Act.
- Type 5An interest in land, other than an interest held as security for a debt.
- Type 6Any of the following issued by Her Majesty's Government in the United Kingdom—
- bills,
- Certificates of Tax Deposit,
- Savings Certificates, and
- Tax Reserve Certificates.
- Type 7Northern Ireland Treasury Bills.
- Type 8Units in a unit trust scheme (as defined in section 237(1) of FISMA 2000) or in a recognised scheme (as defined in section 237(3) of FISMA 2000).“Units” is defined in section 237(2) of FISMA 2000.
- Type 9A deposit with a bank (as defined in section 991)—
- in respect of which interest is payable at a commercial rate, and
- which is not made as part of an arrangement under which a loan is made by the bank to some other person.
- Type 10A deposit with—
- the National Savings Bank,
- a building society, or
- a credit institution which operates on mutual principles and which is authorised by an appropriate governmental body in the territory in which the deposit is taken.
- Type 11Certificates of deposit (including uncertificated eligible debt security units as defined in section 986(3)).
- F2451...
559 Securities which are approved charitable investments¶
- “debentures” includes—
- debenture stock and bonds (whether constituting a charge on assets or not), and
- loan stock or notes,
- “open-ended investment company” is to be read in accordance with sections 613 and 615 of CTA 2010,
- “securities” includes shares and debentures, and
- “shares” includes stocks.
560 Conditions to be met for some securities¶
- “business day” means, in relation to an investment, a business day in the place where the investment is made, and
- “the investment day” means, in relation to an investment, the day on which the investment is made.
561 Approved charitable loans¶
Carry back of excess non-charitable expenditure¶
562 Excess expenditure treated as non-charitable expenditure of earlier years¶
563 Rules for attributing excess expenditure to earlier years¶
564 Adjustments in consequence of section 562¶
Such adjustments must be made (whether by way of the making of assessments or otherwise) as may be required in consequence of section 562.Part 10A Alternative finance arrangements¶
Introduction¶
564A Introduction¶
564B Meaning of “financial institution”¶
Arrangements that are alternative finance arrangements¶
564C Purchase and resale arrangements¶
- “the first purchase price” means the amount paid by the first purchaser in respect of the purchase, F1322...
- “the second purchase price” means the amount payable by the second purchaser in respect of the sale.
- “article 36H agreement” has the meaning given by article 36H(4) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, and
- “borrower” and “lender” are to be construed in accordance with article 36H(9) of that Order.
564D Diminishing shared ownership arrangements : initial acquisition ¶
- “article 36H agreement” has the meaning given by article 36H(4) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001;
- “borrower” and “lender” are to be construed in accordance with article 36H(9) of that Order;
- “regulated home purchase plan provider” means a person who—
- is carrying on the regulated activity specified in article 63F(1) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (entering into regulated home purchase plans as home purchase provider), and
- has permission under Part 4A of FISMA 2000 to do so.
564DA Diminishing shared ownership arrangements: refinancing¶
564E Deposit arrangements¶
564F Profit share agency arrangements¶
564G Investment bond arrangements¶
- “regulated recognised stock exchange” means a recognised stock exchange that is regulated in the United Kingdom, the European Economic Area or Gibraltar;
- “multilateral trading facility” means—
- a UK multilateral trading facility within the meaning given by Article 2.1(14A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,
- an EU multilateral trading facility within the meaning given by Article 2.1(14B) of that Regulation, and
- a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.
564H Provision not at arm's length: exclusion of arrangements from sections 564C to 564G¶
Meaning of “alternative finance return”¶
564I Purchase and resale arrangements¶
564J Purchase and resale arrangements where return in foreign currency¶
564K Diminishing shared ownership arrangements¶
564L Other arrangements¶
Treatment of alternative finance return as interest etc¶
564M Treatment of alternative finance return as interest for ITTOIA 2005¶
564N Alternative finance return under arrangements for trade or property business purposes¶
564O Relief for some alternative finance return under Chapter 1 of Part 8 etc¶
564P Tax relief schemes and arrangements¶
Section 809ZG (tax relief schemes and arrangements) applies to alternative finance return as it applies to interest.564Q Deduction of income tax at source under Part 15¶
Special rules for investment bond arrangements¶
564R Treatment of discount¶
C98C6564S Treatment of bond-holder and bond-issuer¶
564T Treatment as securities¶
C180564U Arrangements not unit trust scheme or offshore fund¶
Investment bond arrangements are not—Other rules¶
564V Exclusion of alternative finance return from consideration for sale of assets¶
564W Diminishing shared ownership arrangements not partnerships¶
Diminishing shared ownership arrangements are not treated as a partnership for the purposes of the Income Tax Acts.564WA Diminishing shared ownership arrangements: further provision in respect of refinancing¶
564X Treatment of principal under profit share agency arrangements¶
564Y Provision not at arm's length: relevant return¶
Part 11 Manufactured payments and repos¶
Chapter 1 Introduction¶
F1898565 Overview of Part¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898566 Meaning of “UK shares” and “UK securities”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898567 Meaning of “overseas shares”, “overseas securities” and “overseas dividend”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898568 Meaning of “stock lending arrangement”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898569 Meaning of “repo”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898570 Meaning of “buying back” securities etc¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898571 Meaning of “related” agreements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 2 Manufactured payments¶
Introduction¶
F1898572 Overview of Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898572A Meaning of “avoidance arrangements”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Manufactured interest on UK securities¶
F1898578 Manufactured interest on UK securities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898579 Allowable deductions...¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898580 Allowable deductions: restriction on double counting¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Manufactured overseas dividends¶
F1898581 Manufactured overseas dividends¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898581A Avoidance arrangements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898582 Powers about manufactured overseas dividends¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Special cases¶
F1898583 Manufactured payments exceeding underlying payments¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898584 Manufactured payments less than underlying payments¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898585 Power to deal with other special cases¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .General regulation-making powers¶
F1898586 Powers about administrative provisions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898587 Power for manufactured payments to be eligible for relief¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898588 Regulation-making powers: general¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
F1898589 Meaning of “gross amount”: interest and manufactured overseas dividends¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898590 Meaning of “relevant withholding tax”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898591 Interpretation of other terms used in Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 3 Tax credits: stock lending arrangements and repos¶
Stock lending arrangements¶
F1898592 No tax credits for borrower under stock lending arrangement¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Repos¶
F1898593 No tax credits for interim holder under repo¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1898594 No tax credits for original owner under repo¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
F1898595 Meaning of “manufactured dividend”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 4 Deemed manufactured payments¶
Stock lending arrangements¶
596 Deemed manufactured payments: stock lending arrangements¶
F1568597 Deemed interest: cash collateral under stock lending arrangements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1568598 Cash collateral under stock lending arrangements: supplementary¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1568599 Sections 597 and 598: quasi-stock lending arrangements and quasi-cash collateral¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1568600 Meaning of “quasi-stock lending arrangements” and “quasi-cash collateral”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Repos¶
F1568601 Repo cases in which deeming rules apply¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1568602 Deemed manufactured payments: repos¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1568603 Deemed deductions of tax¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1568604 Deemed increase in repurchase price: price differences under repos¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1568605 Deemed increase in repurchase price: other income tax purposes¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
C96606 Interpretation of Chapter¶
Chapter 5 Price differences under repos¶
Main tax treatment¶
F1667607 Treatment of price differences under repos¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1667608 Exceptions to section 607¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Additional tax treatment¶
F1667609 Additional income tax consequences of price differences¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
F1667610 Repurchase price in deemed manufactured payment case¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Power to modify¶
F1667611 Power to modify Chapter in non-arm's length case¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 6 Powers to modify repo provisions¶
F1667612 Non-standard repo cases¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1667613 Redemption arrangements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1667614 Sections 612 and 613: supplementary¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 11ZA Manufactured payments¶
614ZA Overview of Part¶
This Part deals with the application of the Income Tax Acts to manufactured payment relationships and payments representative of dividends or interest.614ZB Key definitions¶
- “manufactured payment”, in relation to a manufactured payment relationship, means an amount, or the value of a benefit, within subsection (2), and
- “securities” means—
- shares in a company, and
- loan stock or any similar security (whether the security is of the government of the United Kingdom, any other government, any public or local authority in the United Kingdom or elsewhere, or any other company or body).
614ZC Treatment of payer of manufactured payment¶
614ZD Treatment of recipient of manufactured payment¶
Part 11A Leasing arrangements: finance leases and loans¶
Chapter 1 Introduction¶
Introduction¶
614A Overview of Part¶
Meaning of expressions about rent¶
614AA Normal rent¶
614AB Accountancy rental earnings¶
614AC Rental earnings¶
Chapter 2 Finance leases with return in capital form¶
Introduction¶
614B Arrangements to which this Chapter applies¶
614BA Purposes of this Chapter¶
Leases to which this Chapter applies¶
614BB Application of this Chapter¶
614BC The conditions referred to in section 614BB(1)¶
614BD Provisions supplementing section 614BC¶
- “the relevant tax year”, in relation to a major lump sum, means—
- the tax year which is related to the period of account of the lessor (“L”) in which the major lump sum is or may be payable in accordance with the leasing arrangements, or
- if there are two or more such tax years, the latest of them, and
- “the relevant time” means the time as at which it must be determined for the purposes of section 614BB(1) or (3) whether the conditions in section 614BC are or, as the case may be, were met.
614BE The arrangements and circumstances referred to in section 614BC(8)¶
Current lessor taxed by reference to accountancy rental earnings¶
614BF Current lessor taxed by reference to accountancy rental earnings¶
Reduction of taxable rent by cumulative rental excesses¶
614BG Reduction of taxable rent by cumulative rental excesses: introduction¶
614BH Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”¶
614BI Reduction of taxable rent by the cumulative accountancy rental excess¶
614BJ Meaning of “normal rental excess” and “cumulative normal rental excess”¶
614BK Reduction of taxable rent by the cumulative normal rental excess¶
Relief for bad debts by reduction of cumulative rental excesses¶
614BL Relief for bad debts: reduction of cumulative accountancy rental excess¶
- “bad debt deduction”, in relation to a period of account of the lessor, means the total of any sums falling within section 35(1)(a), (b) or (c) of ITTOIA 2005 in respect of amounts in respect of rents from the lease of the asset which are deductible as expenses for that period, and
- “taxable rent” has the meaning given in section 614BG(2).
614BM Recovery of bad debts following reduction under section 614BL¶
614BN Relief for bad debts: reduction of cumulative normal rental excess¶
- “bad debt deduction” has the meaning given in section 614BL(6), and
- “taxable rent” has the meaning given in section 614BG(2).
614BO Recovery of bad debts following reduction under section 614BN¶
Effect of disposals¶
614BP Effect of disposals of leases: general¶
614BQ Assignments on which neither a gain nor a loss accrues¶
Capital allowances: claw-back of major lump sum¶
614BR Effect of capital allowances: introduction¶
614BS Cases where expenditure taken into account under Part 2, 5 or 8 of CAA 2001¶
614BT Cases where expenditure taken into account under other provisions of CAA 2001¶
614BU Capital allowances deductions: waste disposal and cemeteries¶
614BV Capital allowances deductions: films and sound recordings¶
614BW Contributors to capital expenditure¶
Schemes to which this Chapter does not at first apply¶
614BX Pre-26 November 1996 schemes where this Chapter does not at first apply¶
614BY Post-25 November 1996 schemes to which Chapter 3 applied first¶
Chapter 3 Other finance leases¶
Introduction¶
614C Introduction to Chapter¶
614CA Purpose of this Chapter¶
Leases to which this Chapter applies¶
614CB Leases to which this Chapter applies¶
Current lessor taxed by reference to accountancy rental earnings¶
614CC Current lessor taxed by reference to accountancy rental earnings¶
Application of provisions of Chapter 2 for purposes of this Chapter¶
614CD Application of provisions of Chapter 2 for purposes of this Chapter¶
Sections 614BG to 614BQ apply for the purposes of this Chapter as they apply for the purposes of Chapter 2, but taking the references in sections 614BH(1) and 614BK(1)(a) to section 614BF as references to section 614CC.Chapter 4 Supplementary provisions¶
614D Pre-26 November 1996 schemes and post-25 November 1996 schemes¶
614DA Time apportionment where periods of account do not coincide¶
614DB Periods of account and related periods of account and tax years¶
C162614DC Connected persons¶
614DD Assets which represent the leased asset¶
614DE Parent undertakings and consolidated group accounts¶
614DF Assessments and adjustments¶
All such assessments and adjustments must be made as are necessary to give effect to this Part.614DG Interpretation¶
In this Part, unless the context otherwise requires—- “accountancy rental earnings” has the meaning given by section 614AB(1),
- “accountancy rental excess” is to be read—
- for the purposes of Chapter 2, in accordance with section 614BH(1) to (4), and
- for the purposes of Chapter 3, in accordance with section 614BH(1) to (4) as it has effect as a result of section 614CD,
- “asset” means any form of property or rights,
- “asset representing the leased asset” is to be read in accordance with section 614DD,
- “cumulative accountancy rental excess” is to be read—
- for the purposes of Chapter 2, in accordance with section 614BH(5), and
- for the purposes of Chapter 3, in accordance with section 614BH(5) as it has effect as a result of section 614CD,
- “cumulative normal rental excess” is to be read—
- for the purposes of Chapter 2, in accordance with section 614BJ(5), and
- for the purposes of Chapter 3, in accordance with section 614BJ(5) as it has effect as a result of section 614CD,
- “the current lessor”, in relation to a lease of an asset, means the person who is for the time being entitled to the lessor's interest under the lease,
- “finance lessor” means a person who for accounting purposes is treated, in accordance with generally accepted accounting practice, as the person with—
- the grantor's interest in relation to a finance lease, or
- the lender's interest in relation to a loan,
- “for accounting purposes” means for the purposes of—
- accounts of companies incorporated in any part of the United Kingdom, or
- consolidated group accounts for groups all the members of which are companies so incorporated,
- “lease”—
- in relation to land, includes an underlease, sublease, tenancy or licence, and any agreement for a lease, underlease, sublease, tenancy or licence and, in the case of land outside the United Kingdom, any interest corresponding to a lease as so defined, and
- in relation to any form of property or right other than land, means any kind of agreement or arrangement under which payments are made for the use of, or otherwise in respect of, an asset,
and “rent” is to be read accordingly, - “the leasing arrangements”, in relation to a lease of an asset, means—
- the lease,
- any arrangements relating to or connected with the lease, and
- any other arrangements of which the lease forms part,
and includes a reference to any of the leasing arrangements, - “the lessee”, in relation to a lease of an asset, means (except in the expression “the lessee's interest under the lease”) the person entitled to the lessee's interest under the lease,
- “the lessor”, in relation to a lease of an asset, means (except in the expression “the lessor's interest under the lease”) the person entitled to the lessor's interest under the lease,
- “major lump sum” is to be read in accordance with section 614BC(5),
- “normal rent” is to be read in accordance with section 614AA,
- “normal rental excess” is to be read—
- for the purposes of Chapter 2, in accordance with section 614BJ(1) to (4), and
- for the purposes of Chapter 3, in accordance with section 614BJ(1) to (4) as it has effect as a result of section 614CD,
- “period of account” is to be read in accordance with section 614DB(1) to (3),
- “post-25 November 1996 scheme” is to be read in accordance with section 614D(1)(b),
- “pre-26 November 1996 scheme” is to be read in accordance with section 614D(1)(a),
- “related period of account” is to be read in accordance with section 614DB(5),
- “related tax year” is to be read in accordance with section 614DB(4),
- “the rental earnings”, in relation to a lease of an asset and any period, has the meaning given by section 614AC, and
- “sum” includes any money or money's worth (and “pay” and related expressions are to be read accordingly).
Part 12 Accrued income profits¶
Chapter 1 Introduction¶
615 Overview of Part¶
Chapter 2 Accrued income profits and losses¶
Charge to tax¶
616 Charge to tax on accrued income profits¶
Income tax is charged on accrued income profits.617 Income charged¶
618 Person liable¶
Securities to which Chapter applies¶
619 Meaning of “securities” and when securities are of the same kind¶
Transfers to which Chapter applies¶
620 Transactions which are transfers: general¶
- section 648(7) (transactions forming part of exchanges concerning strips of gilt-edged securities),
- section 653 (stock lending), and
- section 655 (transfers under sale and repurchase arrangements).
621 Transferors and transferees¶
- section 648(1) to (4) (strips of gilt-edged securities),
- section 649(4) and (5) (new securities issued with extra return),
- section 650 (trading stock appropriations etc),
- section 651(2) and (3) (owner becoming entitled to securities as trustee),
- section 652(2) and (3) (securities ceasing to be held on charitable trusts), and
- section 666 (certain transfers by or to nominees or trustees treated as made by or to others).
622 Application of Chapter to different kinds of transfer¶
623 Transfers with accrued interest¶
- section 648(6) (certain exchanges of strips treated as transfers with accrued interest), and
- section 649(4) (issue of new securities with extra return treated as transfer with accrued interest).
624 Transfers without accrued interest¶
625 Transfers with unrealised interest¶
626 Transfers of variable rate securities¶
627 Meaning of “variable rate securities”¶
Calculating accrued income profits and losses¶
628 Making accrued income profits and losses: general rule¶
- section 632 (payment on transfer with accrued interest),
- section 633 (payment on transfer without accrued interest),
- section 634 (payment on transfer with unrealised interest),
- section 635 (payment on transfer of variable rate securities), and
- section 637(2) (accrued income losses treated as payment on transfer in next interest period).
- section 638(2) (no account to be taken of any payment treated as made by or to excluded transferor or transferee), and
- Chapter 3 (exemptions relating to interest on securities).
629 Calculating accrued income profits and losses where section 628 applies¶
630 Making accrued income profits: settlement day outside interest period¶
- section 638(3) (no account to be taken of transfer if transferor is excluded transferor), and
- section 681 (exemption for unrealised interest received by transferee after transfer).
631 Amount of accrued income profits where section 630 applies¶
The payments treated as made on transfers¶
632 Payment on transfer with accrued interest¶
where—
I is the interest payable on the securities on the first interest payment day after the settlement day (“the payment day”),
A is the number of days in the period beginning with the first day on which that interest accrues and ending with the settlement day, and
B is the number of days in the period beginning with the first day on which that interest accrues and ending with the payment day.
633 Payment on transfer without accrued interest¶
where—
I is the interest payable on the securities on the first interest payment day after the settlement day (“the payment day”),
A is the number of days in the period beginning with the day after the settlement day and ending with the payment day, and
B is the number of days in the period beginning with the first day on which that interest accrues and ending with the payment day.
634 Payment on transfer with unrealised interest¶
635 Payment on transfer of variable rate securities¶
Exception where there is a transfer to a legatee¶
636 Exception where there is a transfer to a legatee¶
Relief for losses¶
637 Accrued income losses treated as payments in next interest period¶
Excluded transferors and transferees¶
638 Excluded persons: disregard of certain payments and transfers¶
- section 639 (small holdings: individuals),
- section 640 (small holdings: personal representatives),
- section 641 (small holdings: trustees of a disabled person's trusts),
- section 642 (traders),
- section 643 (non-residents),
- section 644 (individuals to whom the remittance basis applies),
- section 645 (charitable trusts etc),
- section 646 (pension scheme trustees), and
- section 647 (makers of manufactured payments).
639 Small holdings: individuals¶
640 Small holdings: personal representatives¶
641 Small holdings: trustees of a disabled person's trusts¶
- “disabled person's trusts” means trusts falling within paragraph 3 of Schedule 1C to TCGA 1992 (application of annual exempt amount), and
- “the relevant tax year” has the meaning given by section 639(4).
642 Traders¶
643 Non-residents¶
F2009644 Individuals to whom the remittance basis applies¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .645 Charitable trusts etc¶
646 Pension scheme trustees¶
A person is—647 Makers of manufactured payments¶
Further transactions treated as transfers¶
648 Strips of gilt-edged securities¶
649 New securities issued with extra return¶
- “the relevant period” is the period beginning with the day after—
- the only or last interest payment day before the new issue day, or
- if there is no interest payment day before the new issue day, the day on which the old securities are issued,
and ending with the new issue day, and - “the new issue day” is the day on which the new securities are issued.
650 Trading stock appropriations etc¶
651 Owner becoming entitled to securities as trustee¶
652 Securities ceasing to be held on charitable trusts¶
Excluded transfers¶
653 Stock lending¶
This Chapter does not apply to transfers of securities in circumstances such that any disposal and acquisition are disregarded for the purposes of capital gains tax as a result of section 263B(2) of TCGA 1992 (capital gains tax exemption for disposals in pursuance of stock lending arrangements).654 Sale and repurchase arrangements¶
655 Transfers under sale and repurchase arrangements¶
656 Power to modify: non-standard sale and repurchase arrangements¶
657 Power to modify: redemption arrangements¶
658 Powers to modify: supplementary¶
Special rules about some calculations¶
659 Transfers with or without accrued interest: interest in default¶
660 Transfers with unrealised interest: interest in default¶
661 Successive transfers with unrealised interest in default¶
662 New securities issued with extra return: special rules about payments¶
where—
I is the interest payable on the new securities on the first interest payment day after the new issue day (“the payment day”),
A is the number of days in the relevant period, and
B is the number of days in the period beginning with the first day of the relevant period and ending with the payment day.
663 Transfers without accrued interest to makers of manufactured payments¶
664 Foreign currency securities: sterling equivalent of payments on transfers¶
665 Foreign currency securities: unrealised interest payable in foreign currency¶
Nominees and trustees¶
666 Certain transfers by or to nominees or trustees treated as made by or to others¶
667 Trustees' accrued income profits treated as settlement income¶
Relief where transfer proceeds unremittable¶
668 Relief for unremittable transfer proceeds: general¶
669 Relief for unremittable transfer proceeds: section 630 profits¶
670 Withdrawal of relief¶
Individuals to whom remittance basis applies¶
670A Individuals to whom remittance basis applies¶
Interpretation¶
671 Meaning of “interest”¶
672 Meaning of “interest payment day”¶
673 Meaning of “interest period”¶
674 Meaning of “the settlement day”¶
- section 620(1)(b) or (c) (conversion, or redemption of variable rate securities),
- section 648(1) or (3) (exchanges relating to strips of gilt-edged securities),
- section 650 (trading stock appropriations etc),
- section 651 (owner becoming entitled to securities as trustee), and
- section 652 (securities ceasing to be held on charitable trusts).
675 The holding of securities¶
676 Nominal value of securities: general¶
677 Nominal value: foreign currency securities¶
Chapter 3 Exemptions relating to interest on securities¶
678 Exemptions relating to interest on securities: preliminary¶
- “interest” see section 671,
- “interest payment day” see section 672,
- “interest period” see section 673,
- “makes accrued income losses” see section 628(6),
- “securities” see section 619,
- “transfer with unrealised interest” see section 625(1),
- “transferee” see section 621,
- “transfer” see section 620, and
- “unrealised interest” see section 625(2).
679 Interest on securities involving accrued income losses: general¶
680 Interest on securities involving accrued income losses: foreign trustees¶
681 Unrealised interest received by transferee after transfer¶
Part 12A Sale and lease-back etc¶
Chapter 1 Payments connected with transferred land¶
Overview¶
681A Overview¶
This Chapter provides that in certain circumstances where a transfer is made regarding land, and the transferor or an associate becomes liable to make a payment connected with the land, income tax relief for the payment is restricted.Application of the Chapter¶
681AA Transferor or associate becomes liable for payment of rent¶
681AB Transferor or associate becomes liable for payment other than rent¶
681AC Relevant income tax relief and relevant deduction from earnings¶
Relief: restriction and carrying forward¶
681AD Relevant income tax relief: deduction not to exceed commercial rent¶
- Rule 1 —meaning of amount E For any relevant period, amount E (which may be nil) is the expense or total expenses to be brought, in accordance with generally accepted accounting practice, into account in the period in respect of—
- the non-excluded element of the payment, or
- the non-excluded elements of the payments.
- Rule 2 — calculations For every relevant period—
- calculate the total of amount E for the period and amount E for every previous relevant period ending on or after the date of the transfer mentioned in section 681AA(1)(a) or 681AB(1)(a),
- calculate the total of the deductions by way of relevant income tax relief for every previous relevant period ending on or after the date of that transfer, and
- subtract the total at (b) from the total at (a) to give the cumulative unrelieved expenses for the period.
- Rule 3 — meaning of post-spread period A relevant period is a post-spread period if for that relevant period, and every later relevant period, there are no payments within section 681AA(1) or 681AB(1).
- Rule 4 — the deduction allowed in a relevant period If a relevant period is not a post-spread period, the deduction allowed for the period is equal to the cumulative unrelieved expenses for the period, but is the commercial rent for the period if that is less (see section 681AJ or 681AK).
- Rule 5 — relevant periods in which no deduction allowed If a relevant period is a post-spread period, no deduction is allowed for the period.
Certain deductions from earnings: restriction and carrying forward of relief¶
681AE Deduction from earnings not to exceed commercial rent¶
681AF Carrying forward parts of payments¶
681AG Aggregation and apportionment of payments¶
681AH Payments made for later periods¶
Interpretation etc¶
681AI Exclusion of service charges etc¶
681AJ Commercial rent: comparison with rent under a lease¶
681AK Commercial rent: comparison with payments other than rent¶
681AL Lease and rent¶
681AM Associated persons¶
681AN Land outside the UK¶
In the case of land outside the United Kingdom, expressions in this Chapter relating to interests in land and their disposition must be taken to relate to corresponding interests and dispositions.Chapter 2 New lease of land after assignment or surrender¶
Overview¶
681B Overview¶
Application of the Chapter¶
681BA New lease after assignment or surrender¶
Taxation of consideration¶
681BB Taxation of consideration¶
681BC Position where new lease does not include all original property¶
Relief for rent under new lease¶
681BD Relief for rent under new lease¶
New lease treated as ending¶
681BE New lease treated as ending¶
681BF Position where rent reduces¶
681BG Position where lease may be ended¶
681BH Position where lease may be varied¶
681BI Lease treated as ending: rentcharge¶
Lease varied to provide for increased rent¶
681BJ Lease varied to provide for increased rent¶
Interpretation¶
681BK Relevant income tax relief¶
For the purposes of this Chapter each of the following is a deduction by way of relevant income tax relief—681BL Linked persons¶
C208681BM Lease, lessee, lessor and rent¶
Chapter 3 Leased trading assets¶
Overview¶
681C Overview¶
This Chapter provides that, in certain circumstances where a payment is made under a lease of a trading asset, income tax relief for the payment is restricted.Application of the Chapter¶
681CA Professions and vocations¶
In this Chapter a reference to a trade includes a reference to a profession or vocation.681CB Leased trading assets¶
Relief: restriction and carrying forward¶
681CC Tax deduction not to exceed commercial rent¶
- Rule 1 —meaning of amount E For any relevant period, amount E (which may be nil) is the expense or total expenses to be brought, in accordance with generally accepted accounting practice, into account in the period in respect of—
- the non-excluded element of the payment, or
- the non-excluded elements of the payments.
- Rule 2 — calculations For every relevant period—
- calculate the total of amount E for the period and amount E for every previous relevant period ending on or after the date of the creation of the lease mentioned in section 681CB(2)(a),
- calculate the total of the deductions by way of relevant income tax relief for every previous relevant period ending on or after that date, and
- subtract the total at (b) from the total at (a) to give the cumulative unrelieved expenses for the period.
- Rule 3 — meaning of post-spread period A relevant period is a post-spread period if for that relevant period, and every later relevant period, there are no payments within section 681CB(2).
- Rule 4 — the deduction allowed in a relevant period If a relevant period is not a post-spread period, the deduction allowed for the period is equal to the cumulative unrelieved expenses for the period, but is the commercial rent for the period if that is less (see section 681CE).
- Rule 5— relevant periods in which no deduction allowed If a relevant period is a post-spread period, no deduction is allowed for the period.
681CD Long funding finance leases¶
681CE Commercial rent¶
Interpretation¶
681CF Lease¶
681CG Relevant asset¶
For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.Chapter 4 Leased assets: capital sums¶
Overview¶
681D Overview¶
This Chapter provides that in certain circumstances where a payment is made under a lease of an asset, and a capital sum is obtained in respect of an interest in the asset, income tax is charged on an amount not greater than the capital sum.Application of the Chapter¶
681DA Application of the Chapter¶
This Chapter applies if—681DB Payment under lease¶
681DC Sum obtained¶
Charge to income tax¶
681DD Charge to income tax¶
681DE Hire-purchase agreements¶
681DF Adjustments where sum obtained before payment made¶
Obtaining of sum¶
681DG Sum obtained in respect of interest¶
A reference in this Chapter to a sum obtained in respect of an interest in an asset (whether the lessee's interest in a lease of the asset or the lessor's interest or any other interest) includes a reference to—681DH Sum obtained in respect of lessee's interest¶
681DI Disposal of interest to associate¶
Apportionment¶
681DJ Apportionment of payments made and of sums obtained¶
681DK Manner of apportionment¶
Interpretation¶
681DL Associates¶
681DM Capital sum¶
For the purposes of this Chapter a capital sum is any sum of money, or any money's worth, except so far as it or any part of it—681DN Lease¶
681DO Relevant asset¶
For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.681DP Relevant tax relief¶
For the purposes of this Chapter each of the following is a deduction by way of relevant tax relief—Part 13 Tax avoidance¶
Chapter 1 Transactions in securities¶
Introduction¶
682 Overview of Chapter¶
This Chapter makes provision for counteracting income tax advantages from transactions in securities.683 Provisions of Chapter¶
Person liable to counteraction of income tax advantages¶
C168684 Person liable to counteraction of income tax advantage¶
685 Receipt of consideration in connection with distribution by or assets of close company¶
- “security” includes securities not creating or evidencing a charge on assets;
- “share” includes stock and any other interest of a member in a company.
686 Excluded circumstances: fundamental change of ownership¶
687 Income tax advantage¶
F651688 Receipt of consideration representing company's assets, future receipts or trading stock (circumstance C)¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F651689 Receipt of consideration in connection with relevant company distribution (circumstance D)¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F651690 Receipt of assets of relevant company (circumstance E)¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F651691 Meaning of “relevant company” in sections 689 and 690¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F651692 Abnormal dividends: general¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F651693 Abnormal dividends: the excessive return condition¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F651694 Abnormal dividends: the excessive accrual condition¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Procedure for counteraction of income tax advantages¶
695 Notice of enquiry¶
F737696 Opposed notifications: statutory declarations¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F737697 Opposed notifications: determinations by tribunal¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .698 Counteraction notices¶
698A No-counteraction notices¶
F2194699 Limit on amount assessed in section 689 and 690 cases¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .700 Timing of assessments F2012...¶
Clearance procedure F1489...¶
701 Application for clearance of transactions¶
702 Effect of clearance notification under section 701¶
F1929703 Power to obtain information¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1451...¶
F1451704 The tribunal¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Appeals¶
705 Appeals against counteraction notices¶
F693706 Rehearing by tribunal of appeal against counteraction notice¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F693707 Statement of case by tribunal for opinion of High Court or Court of Session¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F693708 Cases before High Court or Court of Session¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F693709 Effect of appeals against tribunal's determination under section 706¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F693710 Appeals from High Court or Court of Session¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F693711 Proceedings in Northern Ireland¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supplementary¶
712 Application of Chapter where individual within section 684 dies¶
713 Interpretation of Chapter¶
- “associate” is to be construed in accordance with section 681DL, but as if subsection (4) of that section also included, as persons associated with each other, a person as trustee of a settlement and an individual, where one or more beneficiaries of the settlement are connected or associated with the individual;
- “close company” includes a company that would be a close company if it were resident in the United Kingdom,
- “company” includes any body corporate,
- “dividends” includes references to other F1310... distributions and to interest,
- “securities”—
- includes shares and stock, and
- in relation to a company not limited by shares (whether or not it has a share capital) also includes a reference to the interest of a member of the company as such, whatever the form of that interest,
- “trading stock” has the meaning given by section 174 of ITTOIA 2005, and
- F111...
C135C134C38C242Chapter 2 Transfer of assets abroad¶
Introduction¶
714 Overview of Chapter¶
715 Meaning of “relevant transaction”¶
716 Meaning of “relevant transfer” and “transfer”¶
717 Meaning of “assets” etc¶
In this Chapter—718 Meaning of “person abroad” etc¶
719 Meaning of “associated operation”¶
719A Other definitions¶
In this Chapter—- “closely-held company” means—
- a close company for the purposes of the Corporation Tax Acts (see Part 10 of CTA 2010), or
- a company that would be a close company if section 442(a) of CTA 2010 were ignored (non-UK resident company not to be treated as close);
- “nominee”, in relation to an individual, means a person—
- who possesses any rights or powers on behalf of the individual, or
- who may be required to exercise any rights or powers on the individual’s direction or behalf;
- “participator” is to be construed in accordance with section 454 of CTA 2010.
Charge where power to enjoy income¶
720 Charge to tax on income treated as arising under section 721¶
- section 725 (reduction in amount charged where controlled foreign company involved), and
- section 746 (deductions and reliefs where individual charged under this section or section 727).
720A Transfers by closely-held companies¶
- “arrangements” include any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);
- “taxation” has the meaning it has in section 737.
721 Individuals with power to enjoy income as a result of relevant transactions¶
F304721A Meaning of “protected foreign-source income” in section 721¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1496721B Section 721A: tainting¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .722 When an individual has power to enjoy income of person abroad¶
723 The enjoyment conditions¶
724 Special rules where benefit provided out of income of person abroad¶
725 Reduction in amount charged where controlled foreign company involved¶
where—
S is the sum forming part of the CFC's chargeable profits for that accounting period,
CA is the CFC's chargeable profits for that accounting period so far as apportioned to chargeable companies at step 3 in section 371BC(1) of TIOPA 2010, and
CP is the CFC's chargeable profits for that accounting period.
where—
A is the amount on which the individual is liable as determined under section 724(2), and
I is the amount of the income mentioned in section 721(2).
725A Recovery of tax paid as a result of section 721¶
726 Qualifying new residents and remittance-basis users: “foreign” deemed income¶
Charge where capital sums received¶
727 Charge to tax on income treated as arising under section 728¶
727A Transfers by closely-held companies¶
- “arrangements” include any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);
- “taxation” has the meaning it has in section 737.
728 Individuals receiving capital sums as a result of relevant transactions¶
729 The capital receipt conditions¶
F632729A Meaning of “protected foreign-source income” in section 728¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .729B Recovery of tax paid as a result of section 728¶
730 Qualifying new residents and remittance-basis users: “foreign” deemed income¶
Charge where benefit received¶
731 Charge to tax on income treated as arising under section 732¶
732 Non-transferors receiving a benefit as a result of relevant transactions¶
733 Income charged under section 731¶
F1187733A Settlor liable for section 731 charge on closely-related beneficiary¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1187733B Recipients of onward gifts¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1187733C Cases where income treated as arising to recipient of onward gift¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1187733D Cases where deemed income attributed to recipient of onward gift¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1187733E Cases where settlor liable following onward gift¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .734 Reduction in amount charged: previous capital gains tax charge¶
F41734A Reduction in amount charged: previous settlements charge¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .735 Qualifying new residents and remittance-basis users: “foreign” deemed income¶
735A Section 735: relevant income and benefits relating to foreign deemed income¶
Transitional provision about protected foreign-source income and transitionally protected income¶
735AA Settlements to which following sections apply¶
- “the relevant transfer” means the transfer referred to in subsection (1)(a);
- “the settlement” means the settlement referred to in subsection (1)(b)(i) or (ii) (as the case may be);
- “the settlor” means the settlor of that settlement.
735AB “Protected foreign-source income” and “transitionally protected income”¶
- “protected foreign-source income”, in relation to the relevant transfer, means income of the person abroad that by reference to the transfer—
- would have been treated as arising to the settlor under section 721 in any of the tax years 2017-18 to 2024-25 had it not been protected foreign-source income within the meaning of section 721A (as that section had effect for that tax year), or
- would have been treated as arising to the settlor under section 728 in any of the tax years 2017-18 to 2024-25 had it not been protected foreign-source income within the meaning of section 729A (as that section had effect for that tax year);
- “transitionally protected income”, in relation to the relevant transfer, means income of the person abroad that by reference to the transfer—
- was treated as arising to the settlor under section 721 or 728 in a tax year earlier than the tax year 2017-18,
- was not remitted to the United Kingdom in a tax year earlier than the tax year 2017-18, and
- was transitionally protected income within the meaning of section 726(7) or 730(7) throughout the tax years 2017-18 to 2024-25 (as that section had effect for those tax years).
735AC Transitionally protected income not to be taxed on remittance¶
Section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis) does not apply to transitionally protected income.735AD Settlor liable for benefits charge despite being transferor¶
735AE Settlor liable in place of close family member¶
735AF Onward gifts from non-residents or qualifying new residents¶
735AG Deduction allowed for previous settlements charge¶
735B Historical liability under section 733A where remittance basis applied¶
735C Historical operation of section 733C or 733E where remittance basis applied¶
Exemptions: no tax avoidance purpose or genuine commercial transaction¶
736 Exemptions: introduction¶
- “post-4 December 2005 transaction” means a relevant transaction effected on or after 5 December 2005, and
- “pre-5 December 2005 transaction” means a relevant transaction effected before 5 December 2005.
737 Exemption: all relevant transactions post-4 December 2005 transactions¶
- “revenue” includes taxes, duties and national insurance contributions,
- “taxation” includes any revenue for whose collection and management the Commissioners for Her Majesty's Revenue and Customs are responsible.
738 Meaning of “commercial transaction”¶
739 Exemption: all relevant transactions pre-5 December 2005 transactions¶
740 Exemption: relevant transactions include both pre-5 December 2005 and post-4 December 2005 transactions¶
741 Application of section 742 (partial exemption)¶
742 Partial exemption where later associated operations fail conditions¶
F1777742A Post-5 April 2012 transactions: exemption for genuine transactions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Value of certain benefits¶
742B Value of certain benefits¶
Sections 742C to 742E apply where it is necessary, for the purpose of calculating a charge to income tax under the preceding provisions of this Chapter, to determine the value of a benefit provided to a person by way of—C81C39742C Value of benefit provided by a payment by way of loan¶
C81C39742D Value of benefit provided by making movable property available¶
where—
CC is the capital cost of the movable property on the date when the property is first made available to P in the tax year,
D is the number of days in the tax year on which the property is made available to P (the relevant period),
R is the official rate of interest for the relevant period (but see subsection (3)),
T is the total of the amounts (if any) paid in the tax year by P—
- to the person providing the benefit, in respect of the availability of the movable property, or
- so far as not within paragraph (a), in respect of the repair, insurance, maintenance or storage of the movable property, and
Y is the number of days in the tax year.
- Step 1 Multiply each official rate of interest in force during the relevant period by the number of days when it is in force.
- Step 2 Add together the products found in Step 1.
- Step 3 Divide the total found in Step 2 by the number of days in the relevant period.
C81C39742E Value of benefit provided by making land available¶
General¶
743 No duplication of charges¶
744 Meaning of taking income into account in charging income tax for section 743¶
745 Rates of tax applicable to income charged under sections 720 and 727 etc¶
746 Deductions and reliefs where individual charged under section 720 or 727¶
747 Amounts corresponding to accrued income profits and related interest¶
Supplementary¶
748 Power to obtain information¶
- section 749 (restrictions on particulars to be provided by relevant lawyers), and
- section 750 (restrictions on particulars to be provided by banks).
749 Restrictions on particulars to be provided by relevant lawyers ¶
- “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication;
- “settlement” and “settlor” have the meanings given by section 620 of ITTOIA 2005.
750 Restrictions on particulars to be provided by banks¶
- “bank” has the meaning given by section 991, and
- “settlement” has the meaning given by section 620 of ITTOIA 2005.
751 The tribunal’s jurisdiction on appeals¶
On any appeal that is notified to the tribunal, the jurisdiction of the tribunal includes jurisdiction to affirm or replace any decision taken by an officer of Revenue and Customs in exercise of the officer's functions under—F1123Chapter 3 Transactions in land¶
F1123Introduction¶
F1123752 Overview of Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123753 Meaning of disposing of land¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123754 Priority of other income tax provisions¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123Charge on gains from transactions in land¶
F1123755 Charge to tax on gains from transactions in land¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123756 Income treated as arising when gains obtained from some land disposals¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123757 Person obtaining gain¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123758 Income charged¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123759 Person liable¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123760 Method of calculating gain¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123Further provisions relevant to the charge¶
F1123761 Transactions, arrangements, sales and realisations relevant for Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123762 Tracing value¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123763 Meaning of “another person”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123764 Valuations and apportionments¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123Exemptions¶
F1123765 Exemption: gain attributable to period before intention to develop formed¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123766 Exemption: disposals of shares in companies holding land as trading stock¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123767 Exemption: private residences¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123Recovery of tax¶
F1123768 Recovery of tax where consideration receivable by person not assessed¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123769 Recovery of tax: certificates of tax paid etc¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123Clearances and power to obtain information¶
F1123770 Clearance procedure¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123771 Power to obtain information¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1123Interpretation¶
F1123772 Interpretation of Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 4 Sales of occupation income¶
Introduction¶
773 Overview of Chapter¶
774 Meaning of “occupation”¶
In this Chapter references to an occupation, in relation to an individual, are references to any activities of a kind undertaken in a profession or vocation, regardless of whether the individual—775 Priority of other tax provisions¶
This Chapter has effect subject to—Charge on sale of occupation income¶
776 Charge to tax on sale of occupation income¶
777 Conditions for sections 778 and 779 to apply¶
778 Income arising where capital amount other than derivative property or right obtained¶
779 Income arising where derivative property or right obtained¶
Further provisions relevant to the charge¶
780 Transactions, arrangements, sales and realisations relevant for Chapter¶
781 Tracing value¶
782 Meaning of “other person”¶
783 Valuations and apportionments¶
Exemption for sales of going concerns¶
784 Exemption for sales of going concerns¶
785 Restriction on exemption: sales of future earnings¶
Recovery of tax¶
786 Recovery of tax where consideration receivable by person not assessed¶
787 Recovery of tax: certificates of tax paid etc¶
Power to obtain information¶
F1612788 Power to obtain information¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
789 Minor definitions¶
In this Chapter—- “company” includes any body corporate, and
- “share” includes stock.
Chapter 5 Avoidance involving trading losses¶
Introduction¶
790 Overview of Chapter¶
Individuals in partnership: recovery of excess relief¶
791 Charge to tax on income treated as received under section 792¶
792 Partners claiming excess sideways or capital gains relief¶
793 Calculating the amount of income treated as received¶
794 Meaning of “the total amount of trade losses claimed” etc¶
795 Meaning of “post-1 December 2004 loss”¶
Chapter 5A Transfers of income streams¶
809AZA Application of Chapter¶
809AZB Value of transferred income stream treated as income¶
809AZC Exception: amount otherwise taxed¶
This Chapter does not apply if and to the extent that the income under section 809AZB(1) is (apart from this Chapter)—809AZD Exception: certain annuities¶
This Chapter does not apply to a transfer of a right to—809AZE Exception: transfer by way of security¶
- “type 1 finance arrangement” has the meaning given for the purposes of Chapter 5B by section 809BZA,
- “type 2 finance arrangement” has the meaning given for the purposes of Chapter 5B by section 809BZF, and
- “type 3 finance arrangement” has the meaning given for the purposes of Chapter 5B by section 809BZJ.
809AZF Partnership shares¶
809AZG Interpretation¶
Chapter 5AA Disposals of income streams through partnerships¶
809AAZA Application of Chapter¶
- “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable),
- “partnership” includes a limited liability partnership whether or not section 863(1) of ITTOIA 2005 applies in relation to it,
- “relevant receipts” means any income—
- which (but for the disposal) would be charged to income tax as income of the transferor (whether directly or as a member of a partnership), or
- which (but for the disposal) would be brought into account as income in calculating profits of the transferor (whether directly or as a member of a partnership) for income tax purposes, and
- “tax advantage” means a tax advantage, as defined in section 1139 of CTA 2010, in relation to income tax or the charge to corporation tax on income.
809AAZB Relevant amount to be treated as income¶
C87C63Chapter 5B Finance arrangements¶
Type 1 arrangements¶
809BZA Type 1 finance arrangement defined¶
809BZB Certain tax consequences not to have effect¶
809BZC Payments treated as borrower's income¶
809BZD Deemed interest if borrower is not a partnership¶
809BZE Deemed interest if borrower is a partnership¶
Type 2 arrangements¶
809BZF Type 2 finance arrangement defined¶
809BZG Relevant change in relation to partnership¶
809BZH Certain tax consequences not to have effect¶
809BZI Deemed interest¶
Type 3 arrangements¶
809BZJ Type 3 finance arrangement defined¶
809BZK Certain tax consequences not to have effect¶
809BZL Deemed interest¶
Exceptions¶
809BZM Exceptions: preliminary¶
809BZN Exceptions¶
809BZO Exceptions: relevant person¶
809BZP Power to make further exceptions¶
Supplementary¶
809BZQ Accounts¶
809BZR Arrangements¶
A reference in this Chapter to an arrangement includes a reference to an agreement or understanding (whether or not legally enforceable).809BZS Assets¶
Chapter 5C Loan or credit transactions¶
809CZA Loan or credit transaction defined¶
809CZB Certain payments treated as yearly interest¶
809CZC Tax charged on income transferred¶
Chapter 5D Disposals of assets through partnerships¶
809DZA Application of Chapter¶
- “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable),
- “partnership” includes a limited liability partnership whether or not section 863(1) of ITTOIA 2005 applies in relation to it, and
- “tax advantage” means a tax advantage, as defined in section 1139 of CTA 2010, in relation to income tax or the charge to corporation tax on income.
809DZB Relevant amount to be treated as income¶
CHAPTER 5E Disguised investment management fees¶
809EZA Disguised investment management fees: charge to income tax¶
809EZB Meaning of “management fee” in section 809EZA¶
F2467809EZC Meaning of “carried interest” in section 809EZB¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2468809EZD Sums treated as “carried interest” for purposes of section 809EZB¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .809EZDA Sums arising to connected persons other than companies¶
C222809EZDB Sums arising to connected company or unconnected person¶
809EZE Interpretation of Chapter¶
- “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);
- “collective investment scheme” has the meaning given by section 235 of FISMA 2000;
- “external investor”, in relation to an investment scheme and any arrangements, means a participant in the scheme other than—
- an individual who at any time performs or is to perform investment management services directly or indirectly in respect of the scheme, or
- a person through whom sums are to, or may, arise directly or indirectly to such an individual from the scheme under the arrangements;
- “investment management services”, in relation to an investment scheme, includes—
- the provision of investment advice,
- seeking funds for the purposes of the scheme from participants or potential participants,
- researching potential investments to be made for the purposes of the scheme,
- acquiring, managing or disposing of property for the purposes of the scheme, F2477...
- acting for the purposes of the scheme with a view to assisting a body in which the scheme has made an investment to raise funds , and
- any activity incidental or ancillary to any activity mentioned in paragraphs (za) to (d);
- “investment trust” means a company in relation to which conditions A to C in section 1158 of CTA 2010 are met (or treated as met); and for this purpose “company” has the meaning given by section 1121 of CTA 2010;
- “market value” has the same meaning as in TCGA 1992 (see sections 272 and 273 of that Act);
- “participant”—
- in relation to a collective investment scheme, is construed in accordance with section 235 of FISMA 2000;
- in relation to an investment trust, means a member of the investment trust;
- “profits”, in relation to an investment made for the purposes of an investment scheme, means profits (including unrealised profits) arising from the acquisition, holding, management or disposal of the investment (taking into account items of a revenue nature and items of a capital nature).
809EZF Disguised investment management fees: anti-avoidance¶
In determining whether section 809EZA applies in relation to an individual, no regard is to be had to any arrangements the main purpose, or one of the main purposes, of which is to secure that that section does not apply in relation to—809EZG Disguised investment management fees: avoidance of double taxation¶
809EZH Powers to amend Chapter¶
F2371CHAPTER 5F Income-based carried interest¶
Income-based carried interest¶
F2371809FZA Overview¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZB Income-based carried interest: general rule¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Average holding period¶
F2371809FZC Average holding period¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Average holding period: disposals¶
F2371809FZD Disposals¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZE Part disposals¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZF Unwanted short-term investments¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Average holding period: derivatives and hedging¶
F2371809FZG Derivatives¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZH Hedging: exchange gains and losses¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZI Hedging: interest rates¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Average holding period: aggregation of acquisitions and disposals¶
F2371809FZJ Significant interests¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZK Venture capital funds¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZL Significant equity stake funds¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZM Controlling equity stake funds¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZN Real estate funds¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZO Funds of funds¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZP Secondary funds¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Direct lending funds¶
F2371809FZQ Direct lending funds¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZR Direct lending funds: exception¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Conditionally exempt carried interest¶
F2371809FZS Conditionally exempt carried interest¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZT Carried interest which ceases to be conditionally exempt¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supplementary¶
F2371809FZU Employment-related securities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZV “Loan to own” investments¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZW Anti-avoidance¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZX Treasury regulations¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2371809FZY “Reasonable to suppose”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation¶
F2371809FZZ Interpretation of Chapter 5F¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 6 Avoidance involving leases of plant and machinery¶
809ZA Plant and machinery leases: capital receipts to be treated as income¶
F1588809ZB Section 809ZA: interpretation¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .809ZC Section 809ZA: lease of plant and machinery and other property¶
809ZD Section 809ZA: expectation that relevant capital payment will not be paid¶
809ZE Capital payment”, “relevant capital payment” etc¶
809ZF Further interpretation of section 809ZA etc¶
809ZFA Consideration for taking over payment obligations as lessee treated as income¶
- “arrangements” include any scheme, arrangement, understanding, transaction or series of transactions (whether or not legally enforceable);
- “lease of plant or machinery” means any kind of agreement or arrangement under which sums are paid for the use of, or otherwise in respect of, plant or machinery;
- “payment” includes the provision of any benefit, the assumption of any liability or the transfer of money or money's worth (and “payable” is to be construed accordingly),;
- “payment by way of consideration” includes a payment made, directly or indirectly, in consequence of or otherwise in connection with, the agreement mentioned in subsection (1)(a), where it is reasonable to assume the agreement would not have been made unless the arrangements included provision for the payment.
Chapter 7 Avoidance involving obtaining tax relief for interest¶
809ZG Tax relief schemes and arrangements¶
CHAPTER 8 Tainted charity donations¶
Introduction¶
809ZH Overview of Chapter¶
809ZI Relievable charity donations¶
Tainted donations¶
809ZJ C220Tainted donations¶
- “financial assistance” includes a loan, a guarantee, an indemnity or any form of investment (in each case, whether or not on arm’s length terms);
- “qualifying charity-owned company”, in relation to a relievable charity donation, means a company which—
- is wholly owned by one or more charities, at least one of which is the charity to which the donation is made or a connected charity, and
- has not previously been under the control of, and does not carry on a trade or business previously carried on by, one or more of the following—
- a linked person;
- a person (other than a charity) who, at any time within the period of 4 years ending with the day on which paragraph (a) was first satisfied, was connected with a person who is a linked person;
- “relevant housing provider” means a body which is—
- a non-profit registered provider of social housing, or
- entered on a register maintained under section 1 of the Housing Act 1996, section 20 of the Housing (Scotland) Act 2010 (asp 17) or Article 14 of the Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.I. 15)).
F2496809ZK Circumstances in which financial advantage deemed to be obtained¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .809ZL Certain financial assistance to be ignored¶
- “benefit associated with a gift” has the meaning given by section 417;
- “benefit associated with a payment” has the meaning given by section 196 of CTA 2010;
- “financial assistance” has the same meaning as in section 809ZJ;
- “the tainted donation provisions” has the meaning given by section 809ZI(3).
Removal of reliefs and imposition of charge to tax¶
809ZM Removal of income tax relief where donation becomes tainted in same tax year¶
- F2509...
- “income tax relief” means relief under—
- section 63(2)(a), (aa) or (ab) of CAA 2001 (gifts of plant and machinery), so far as it applies in relation to income tax,
- Part 12 of ITEPA 2003 (payroll giving),
- section 108 of ITTOIA 2005 (gifts of trading stock),
- Chapter 2 of Part 8 of this Act (gift aid), or
- Chapter 3 of that Part (gifts of shares etc);
- F2509...
- F2509...
- F2509...
809ZMA Clawback of income tax relief where donation becomes tainted in later tax year¶
809ZMB Removal or clawback of income tax relief for associated donations¶
- “associated donation”, in relation to a tainted donation, means a relievable charity donation made—
- in accordance with the arrangements by reference to which Conditions A and B in section 809ZJ are met, and
- by a person other than—
- a qualifying charity-owned company in relation to that relievable charity donation, or
- a relevant housing provider linked (within the meaning of section 809ZJ(7)) with the charity to which that donation is made;
- “income tax relief” has the same meaning as in section 809ZM;
- “qualifying charity-owned company” has the meaning given by section 809ZJ(8) (except that paragraph (b) of that definition does not apply);
- “relevant housing provider” has the meaning given by section 809ZJ(8).
809ZN Income tax charge where gift aid is withdrawn¶
- “associated donation” has the same meaning as in section 809ZMB;
- “linked person” has the same meaning as in section 809ZJ;
- F2517...
809ZO Income tax charge where payment of trust income to charity¶
- “associated donation” has the same meaning as in section 809ZMB;
- “linked person” has the same meaning as in section 809ZJ;
- F2525...
- “settlement” and “settlor” have the same meaning as in Chapter 5 of Part 5 of ITTOIA 2005 (see section 620 of that Act).
Supplementary¶
809ZP Connected charities¶
For the purposes of this Chapter, a “connected charity” in relation to another charity means a charity which is connected with that other charity in a matter relating to the structure, administration or control of either charity.809ZQ Connected persons¶
809ZR Minor definitions¶
- “arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
- “charity” includes a registered club within the meaning of section 658(6) of CTA 2010 (meaning of “community amateur sports club” and “registered club”).
Part 14 Income tax liability: miscellaneous rules¶
C221C226C241C55C7C52C70C131Chapter A1 Remittance basis¶
Introduction¶
809A Overview of Chapter¶
This Chapter provides for an alternative basis of charge in the case of individuals who were not domiciled in the United Kingdom in tax years before tax year 2025-26 F1617....Application of remittance basis¶
C17C90809B C94Claim for remittance basis to apply¶
C65C145C143809C Claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply¶
C100C110809D Application of remittance basis without claim where unremitted foreign income and gains under £2,000¶
C128C5809E Application of remittance basis without claim: other cases¶
Effect of section 809B, 809D or 809E applying¶
809F Effect on what is chargeable¶
C139C51C198809G Claim for remittance basis: effect on allowances etc¶
C133C59C198809H Claim for remittance basis by long-term UK resident: charge¶
C217809I Remittance basis charge: income and gains treated as remitted¶
809J Section 809I: order of remittances¶
Remittance of income and gains: introduction¶
809K Sections 809L to 809Z6: introduction¶
Remittance of income and gains: meaning of “remitted to the United Kingdom”¶
C171C197809L Meaning of “remitted to the United Kingdom”¶
C171C197809M Meaning of “relevant person”¶
C171C197809N Section 809L: gift recipients, qualifying property and enjoyment¶
C171C197809O Section 809L: dealings where there is a connected operation¶
Remittance of income and gains: amount remitted¶
C171C197809P Section 809L: amount remitted¶
Remittance of income and gains: transfers from mixed funds¶
C171C197809Q Sections 809L and 809P: transfers from mixed funds¶
- treat so much of the transfer as does not exceed the amount of the TRF capital as being comprised of TRF capital, and
- apply the following steps to the remainder of the transfer.
C171C197809R Section 809Q: composition of mixed fund¶
809RZA Transfers into TRF capital account¶
809RZB TRF capital account¶
809RZC Breaches of the TRF deposit rule¶
809RZD Effect where 30-day deadline is met¶
C171C197809RA Special mixed fund rules for certain employment cases¶
- Step 1 Suppose that all the condition A transfers made from the account in the tax year at a relevant time had been a single transfer made from the account at the end of the tax year.
- Step 2 Suppose that all the other transfers made from the account in the tax year at a relevant time had been a single offshore transfer made at the end of the tax year immediately after the single transfer mentioned in step 1.
- Step 3 Applying those suppositions—
- find under section 809Q(3) the extent to which the single transfer mentioned in step 1 is of the individual's income or chargeable gains, and
- find under section 809R(4) the content of the single offshore transfer mentioned in step 2.
- Step 4 Each transfer made from the account in the tax year at a relevant time is to be treated as containing the specified proportion of each kind of income or capital contained in the relevant deemed transfer.“The specified proportion” is the amount of the transfer divided by the amount of the relevant deemed transfer.“The relevant deemed transfer” is—
- if the transfer is a condition A transfer, the single transfer mentioned in step 1, and
- otherwise, the single offshore transfer mentioned in step 2.
C171C197809RB Qualifying accounts¶
C171C197809RC Breaches of the deposit rule¶
C171C197809RD Effect where 30-day deadline is met¶
C171C197809S Section 809Q: anti-avoidance¶
Remittance of income and gains: supplementary¶
C171C197809T Foreign chargeable gains accruing on disposal made otherwise than for full consideration¶
C171C197809U Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing¶
Where—Relief for money used to pay tax etc¶
C171C197809UA Money used for payments on account¶
C171C197809V Money paid to the Commissioners¶
Business investment relief¶
C171C197C10809VA Money or other property used to make investments¶
C171C197809VB Failure to invest within 45 days¶
C171C197809VC Qualifying investments¶
C171C197809VD Condition A¶
C171C197809VE Commercial trades¶
C171C197809VF Condition B¶
C171C197809VG Income or gains treated as remitted following certain events¶
C171C197809VH Meaning of “potentially chargeable event”¶
C171C197809VI The appropriate mitigation steps¶
809VIA Application of appropriate mitigation steps where TRF capital involved¶
C171C197809VJ The grace period allowed for the appropriate mitigation steps¶
C171C197809VK Retention of funds to meet CGT liabilities¶
C171C197809VL Effect of taking appropriate mitigation steps within grace period¶
C171C197809VM Cases involving tax deposits¶
C171C197809VN Order of disposals etc¶
C171C197809VO Investments made from mixed funds¶
- Step 1Determine the amounts of each kind of income and capital that the holding was treated as containing by virtue of subsection (3).
- Step 2Reduce the amount of each kind of income and capital by the amount (if any) of that income or capital as is TRF capital.
Relief for certain UK services¶
C171C197809W Consideration for certain services¶
Exempt property relief¶
C171C197C29809X Exempt property¶
C171C197809Y Property that ceases to be exempt property treated as remitted¶
- “money” includes—
- a traveller's cheque,
- a promissory note,
- a bill of exchange, and
- any other—
- instrument that is evidence of a debt, or
- voucher, stamp or similar token or document which is capable of being exchanged for money, goods or services, and
- “relevant rule” means—
- the public access rule,
- the personal use rule,
- the repair rule, and
- the temporary importation rule.
C171C197809YA Exception to section 809Y: proceeds taken offshore or invested¶
C171C197809YB Condition E: supplementary¶
C171C197809YC Effect of disapplying section 809Y¶
C171C197809YD Chargeable gains accruing on sales of exempt property¶
C171C197809YE Exception to section 809Y: gifts to the nation¶
C171C197809YF Exception to section 809Y: compensation taken offshore or invested¶
C171C197809Z Public access rule: general¶
F785C171C197809Z1 Public access rule: relevant VAT relief¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C171C197809Z2 Personal use rule¶
C171C197809Z3 Repair rule¶
C171C197809Z4 Temporary importation rule¶
C171C197809Z5 Notional remitted amount¶
C171C197809Z6 Exempt property: other interpretation¶
Interpretation of Chapter¶
809Z7 Meaning of “foreign income and gains” etc¶
809Z8 Meaning of “the disposal proceeds”¶
809Z9 Taking proceeds etc offshore or investing them¶
809Z10 General interpretation¶
In this Chapter—- “the business investment provisions” means sections 809VA to 809VO;
- “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
- “market value” has the same meaning as in TCGA 1992 (see in particular sections 272 and 273 of that Act);
- “qualifying investment” has the meaning given by section 809VC (and references to making a qualifying investment are to be read in accordance with that section);
- “relevant person” has the meaning given by section 809M;
- “the remittance basis user”, in relation to income or chargeable gains of an individual, means that individual;
- “TRF capital” has the meaning given by section 809Q(9).
C102Chapter 1 Limits on liability to income tax of non-UK residents¶
Introduction¶
810 Overview of Chapter¶
Limit for non-UK resident individuals, trustees etc¶
811 Limit on liability to income tax of non-UK residents¶
812 Case where limit not to apply¶
812A Temporary non-residents¶
- “associate” and “participator” have the same meanings as in Part 10 of CTA 2010 (see sections 448 and 454);
- “the distributing company” means the UK resident company mentioned in section 383(1) or, as the case may be, 410(1) of ITTOIA 2005;
- “material participator” means a participator who has a material interest in the company, as defined in section 457 of CTA 2010;
- “relevant time” means—
- any time in the year of departure or, if the year of departure is a split year as respects the individual, the UK part of that year, or
- any time in one or more of the 3 tax years preceding that year;
- F2531...
- “year of return” means the tax year consisting of or including the period of return.
813 Meaning of “disregarded income”¶
- section 577 (UK social security pensions),
- section 579A (pensions under registered pension schemes) (but see subsection (4) below),
- section 609 (annuities for the benefit of dependants),
- section 610 (annuities under non-registered occupational pension schemes), or
- section 611 (annuities in recognition of another's services).
814 Meaning of “disregarded transaction income”¶
- section 817 (the independent broker conditions),
- sections 818 to 824 (the independent investment manager conditions),
- section 827 (meaning of “investment manager” and “investment transaction”), and
- section 828 (transactions through brokers and investment managers).
Limit for non-UK resident companies¶
815 Limit on liability to income tax of non-UK resident companies¶
816 Meaning of “disregarded company income”¶
The independent broker conditions¶
817 The independent broker conditions¶
The independent investment manager conditions¶
818 The independent investment manager conditions¶
F2539819 Investment managers: the 20% rule¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2375820 Meaning of “qualifying period”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2375821 Meaning of “relevant disregarded income”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2375822 Meaning of “beneficial entitlement”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2375823 Treatment of transactions where requirements of 20% rule not met¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2375824 Application of 20% rule to collective investment schemes¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supplementary¶
825 Meaning of “disregarded savings and investment income”¶
826 Meaning of “disregarded annual payments”¶
For the purposes of this Chapter income is “disregarded annual payments” if it is not relevant foreign income and is chargeable under—827 Meaning of “investment manager” and “investment transaction”¶
828 Transactions through brokers and investment managers¶
F556Chapter 1A Exemption for persons not domiciled in United Kingdom¶
F556828A Introduction¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F556828B Conditions to be met¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F556828C The exemption¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F556828D Interpretation of Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 2 Residence¶
F876829 Residence of individuals temporarily abroad¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F876830 Residence of individuals working abroad¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F876831 Foreign income of individuals in the United Kingdom for temporary purpose¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F876832 Employment income of individuals in the United Kingdom for temporary purpose¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .833 Visiting forces etc ¶
- “allied headquarters” means an international military headquarters established under the North Atlantic Treaty, F232...
- “designated” means designated for the purpose in question by or under an Order in Council made for giving effect to an international agreement, and
- “the EU civilian staff” means—
- civilian personnel seconded by a member State to an EU institution for the purposes of activities (including exercises) relating to the preparation for, and execution of, tasks mentioned in Article 43(1) of the Treaty on European Union (tasks relating to a common security and defence policy), as amended from time to time, and
- civilian personnel (other than locally hired personnel)—
- made available to the EU by a member State to work with designated international military headquarters or a force of a designated country, or
- otherwise made available to the EU by a member State for the purposes of activities of the kind referred to in paragraph (a).
834 Residence of personal representatives¶
835 Residence rules for trustees F709...¶
835A Residence of companies¶
Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of the Income Tax Acts as it applies for the purposes of the Corporation Tax Acts.Chapter 2A Domicile¶
F1296835B Domicile for income tax purposes of overseas electors¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C224C235C240C223C228C236C232C238C231C233C227C150C247835BA Deemed domicile¶
Chapter 2B UK representative of non-UK resident¶
Introduction¶
835C Overview of Chapter¶
835D Income tax chargeable on company's income: application¶
This Chapter does not apply in relation to income tax chargeable on income of a company otherwise than as a trustee.Branches and agencies¶
835E Branch or agency treated as UK representative¶
- Rule 1 The UK representative continues to be the UK representative of the non-UK resident in relation to the amount even after ceasing to be a branch or agency through which the non-UK resident carries on the trade, profession or vocation concerned.
- Rule 2 The UK representative is treated in relation to the amount as a distinct and separate person from the non-UK resident (if the representative would not otherwise be so treated).
- Rule 3 If the branch or agency is carried on by persons in partnership, the partnership, as such, is treated in relation to the amount as the UK representative of the non-UK resident.
835F Trade or profession carried on in partnership¶
Persons who are not UK representatives¶
835G Agents¶
835H Brokers¶
835I Investment managers¶
835J Persons acting under alternative finance arrangements¶
F2543835K Lloyd's agents¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The independent broker conditions¶
835L The independent broker conditions¶
The independent investment manager conditions¶
835M The independent investment manager conditions¶
F2545835N Investment managers: the 20% rule¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2376835O Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2376835P Treatment of transactions where 20% rule not met¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2376835Q Application of 20% rule to collective investment schemes¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Supplementary¶
835R Supplementary provision¶
835S Interpretation of Chapter¶
Chapter 2C Income tax obligations and liabilities imposed on UK representatives¶
835T Introduction to Chapter¶
835U Obligations and liabilities of UK representative¶
835V Exceptions: notices and information¶
835W Exceptions: criminal offences and penalties etc¶
835X Indemnities¶
835Y Meaning of “independent agent”¶
Chapter 3 Jointly held property¶
836 Jointly held property¶
- Exception AIncome to which neither of the individuals is beneficially entitled.
- Exception BIncome in relation to which a declaration by the individuals under section 837 has effect (unequal beneficial interests).
- Exception CIncome to which Part 9 of ITTOIA 2005 applies (partnerships).
- F119...
- Exception EIncome consisting of a distribution arising from property consisting of—
- shares in or securities of a close company to which one of the individuals is beneficially entitled to the exclusion of the other, or
- such shares or securities to which the individuals are beneficially entitled in equal or unequal shares.
- Exception FIncome to which one of the individuals is beneficially entitled so far as it is treated as a result of any other provision of the Income Tax Acts as—
- the income of the other individual, or
- the income of a third party.
837 Jointly held property: declarations of unequal beneficial interests¶
Chapter 3A Banks etc in compulsory liquidation¶
837A Overview of Chapter¶
837B Application of Chapter¶
837C Charge to income tax on winding up receipts¶
837D Transfer of rights to payment¶
837E Allowable deductions¶
837F Election to carry back¶
837G Relationship of Chapter with other income tax provisions¶
If a winding up receipt arising from the deposit-taking trade is chargeable to income tax under this Chapter it is not chargeable to income tax under any other provision.837H Interpretation of Chapter¶
Chapter 4 Other miscellaneous rules¶
C118838 Local authorities and local authority associations¶
838A Asbestos compensation settlements¶
839 Issue departments of the Reserve Bank of India and the State Bank of Pakistan¶
No liability to income tax arises in respect of the income of the issue department of—840 Government securities held by non-UK resident central banks¶
841 Official agents of Commonwealth countries etc¶
842 UK Economic Interest Groupings and European Economic Interest Groupings¶
843 Restriction of deductions for annual payments¶
In calculating a person's income from any source, no deduction is allowed for an annual payment to which section 904 applies (annual payments for dividends or non-taxable consideration).844 Letters patent etc: exempting provisions¶
845 Extra return to be treated as interest etc¶
846 Interpretation of section 845¶
C165Part 15 Deduction of income tax at source¶
Chapter 1 Introduction¶
847 Overview of Part¶
848 Income tax deducted at source treated as income tax paid by recipient¶
849 Interaction with other Income Tax Acts provisions¶
Chapter 2 Meaning of “relevant investment” for purposes of section 876¶
Introduction¶
850 Overview of Chapter¶
F1964...¶
F2050851 Duty to deduct sums representing income tax¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1096852 Power to make regulations disapplying section 851¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Deposit-takers and relevant investments¶
853 Meaning of “deposit-taker”¶
854 Power to prescribe persons as deposit-takers¶
855 Meaning of “investment” and “deposit”¶
856 Investments which are relevant investments¶
857 Investments to be treated as being or as not being relevant investments¶
F1419...¶
F1071858 Declarations of non-UK residence: individuals¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1071859 Declarations of non-UK residence: Scottish partnerships¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1071860 Declarations of non-UK residence: personal representatives¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1071861 Declarations of non-UK residence: settlements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F813862 Inspection of declarations¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Investments which are not relevant investments¶
863 General client account deposits¶
864 Qualifying uncertificated eligible debt security units¶
An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker F683... has issued a qualifying uncertificated eligible debt security unit (see section 986).865 Qualifying certificates of deposit¶
An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker F1781... has issued a qualifying certificate of deposit (see section 985).866 Qualifying time deposits¶
867 Lloyd's premium trust funds¶
868 Investments held outside the United Kingdom¶
F609869 Sale and repurchase of securities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .870 Other investments¶
Supplementary¶
F1539871 Power to make regulations to give effect to Chapter¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .872 Power to make orders amending Chapter¶
873 Discretionary or accumulation settlements¶
Chapter 3 Deduction from certain payments of yearly interest¶
Duty to deduct sums representing income tax¶
C142C112C207C22874 C112Duty to deduct from certain payments of yearly interest¶
Exceptions from duty to deduct¶
875 Interest paid by building societies¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest made by a building society unless it is treated as a payment of yearly interest by virtue of section 874(5A).876 Interest paid by deposit-takers¶
877 UK public revenue dividends¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest that is a UK public revenue dividend (as defined by section 891).C210C103878 Interest paid by banks¶
879 Interest paid on advances from banks¶
880 Interest paid on advances from building societies¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest on an advance from a building society.881 National Savings Bank interest¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest on deposits with the National Savings Bank.882 Quoted Eurobond interest¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest on a quoted Eurobond (see section 987).883 Interest on loan to buy life annuity¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest to which section 369 of ICTA applies (interest on loan to buy life annuity payable under deduction of tax).884 Relevant foreign income¶
C172885 Authorised persons dealing in financial instruments¶
C8886 Interest paid by recognised clearing houses etc¶
- “central counterparty clearing service” means the service provided by a relevant entity to the parties to a transaction where there are contracts between each of the parties and the relevant entity (in place of, or as an alternative to, a contract directly between the parties), and
- F1724. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
887 Payments made by registered societies¶
888 Statutory interest¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest made by virtue of the contractual term implied by section 1(1) of the Late Payment of Commercial Debts (Interest) Act 1998 (c. 20) (statutory interest).888A Qualifying private placements¶
888B Designated dividends of investment trusts¶
The duty to deduct a sum representing income tax under section 874 does not apply to a dividend so far as it is treated as a payment of yearly interest by regulations under section 45 of FA 2009 (dividends designated by investment trust or prospective investment trust).888C Interest distributions of certain open-ended investment companies¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of yearly interest under section 373 of ITTOIA 2005 (in the case of certain open-ended investment companies, payments of yearly interest treated as made where distributable amount shown in accounts as yearly interest).888D Interest distribution of certain authorised unit trusts¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of yearly interest under section 376 of ITTOIA 2005 (in the case of certain authorised unit trusts, payments of yearly interest treated as made where distributable amount shown in accounts as yearly interest).888DA Payments of interest by a QAHC¶
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest (however the interest arises) by a QAHC (within the meaning of Schedule 2 to FA 2022).888E Interest on certain peer-to-peer lending¶
- “original borrower”, in relation to any credit, means the person to whom the credit is originally provided,
- “credit” includes a cash loan and any other form of financial accommodation, and
- “original lender”, in relation to any credit, means the person who originally provides the credit.
Chapter 4 Deduction from payments in respect of building society securities¶
C167C28889 Payments in respect of building society securities¶
- “dividend” includes any distribution (whether or not described as a dividend), and
- “security” includes a share (and, in particular, a permanent interest bearing share as defined in section 117 of TCGA 1992).
Chapter 5 Deduction from payments of UK public revenue dividends¶
Introduction¶
890 Overview of Chapter¶
891 Meaning of “UK public revenue dividend”¶
In this Chapter “UK public revenue dividend” means any income from securities which—Duty to deduct sums representing income tax¶
892 Duty to deduct from certain UK public revenue dividends¶
Payments which are payable gross¶
893 Payments of UK public revenue dividends which are payable gross¶
894 Treasury directions¶
Deduction at source applications¶
895 Deduction at source application¶
- “registered” means—
- entered in the register of the Registrar, or
- entered in a register maintained in accordance with regulations under section 785 of the Companies Act 2006 (provision enabling procedures for evidencing and transferring title), and
- “the Registrar” means the person or persons appointed in accordance with regulations under section 47(1)(b) of FA 1942 (see regulation 3 of the Government Stock Regulations 2004 (S.I. 2004/1611)).
896 Withdrawal of application¶
Regulations¶
897 Power to make regulations¶
C165Chapter 6 Deduction from annual payments and patent royalties¶
Introduction¶
898 Overview of Chapter¶
899 Meaning of “qualifying annual payment”¶
Duty to deduct from annual payments¶
C164C187C147900 Deduction from commercial payments made by individuals¶
C200C187C147901 Deduction from annual payments made by other persons¶
F538902 Meaning of “applicable rate” in section 901¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Duty to deduct from patent royalties¶
903 Deduction from patent royalties¶
Supplementary¶
904 C165Annual payments for dividends or non-taxable consideration¶
905 C165Interpretation of Chapter¶
In this Chapter “individual” includes a Scottish partnership if at least one partner is an individual.Chapter 7 Deduction from other payments connected with intellectual property¶
Certain royalties etc where usual place of abode of owner is abroad¶
906 Certain royalties etc where usual place of abode of owner is abroad¶
907 Meaning of “intellectual property”¶
908 Royalty payments etc made through UK resident agents¶
909 Royalty payments: further provision¶
Proceeds of a sale of patent rights¶
910 Proceeds of a sale of patent rights: payments to non-UK residents¶
Chapter 8 Chapters 6 and 7: special provision in relation to royalties¶
Deduction at special rates¶
911 Double taxation arrangements: deduction at treaty rate¶
912 Power to make directions disapplying section 911¶
913 Interpretation of sections 911 and 912¶
F1324...¶
F1324914 European Union¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1324915 Power to make directions disapplying section 914¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1324916 Duty of payee to notify if payment not exempt¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1324917 Supplementary¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Tax avoidance¶
917A Tax avoidance arrangements¶
- “arrangements” (except in the phrase “double taxation arrangements”) includes any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable;
- “DTA tax avoidance arrangements” means arrangements where, having regard to all the circumstances, it is reasonable to conclude that—
- the main purpose, or one of the main purposes, of the arrangements was to obtain a tax advantage by virtue of any provisions of a double taxation arrangement, and
- obtaining that tax advantage is contrary to the object and purpose of those provisions;
- “intellectual property royalty payment” means a payment referred to in section 906(2)(a) or (3)(a);
- “receive” means receive—
- directly or indirectly;
- by one payment or by a series of payments;
- “tax advantage” is to be construed in accordance with section 208 of FA 2013.
C95Chapter 9 Manufactured payments¶
Manufactured dividends¶
918 Manufactured dividends on UK shares: Real Estate Investment Trusts¶
Manufactured interest¶
919 Manufactured interest on UK securities: payments by UK residents etc¶
F2172920 Foreign payers of manufactured interest: the reverse charge¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .921 Cases where interest on underlying securities paid gross¶
Manufactured overseas dividends¶
F580922 Manufactured overseas dividends: payments by UK residents etc¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F580923 Foreign payers of manufactured overseas dividends: the reverse charge¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F580924 Power to reduce section 923 liability¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F580925 Power to provide set-off entitlement¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Repos¶
925A Creditor repos¶
F171925B Debtor repos¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .925C Actual payments ignored if section 925A F1623... applies¶
If section 925A(2) F527... applies, any payment actually made under an arrangement which is representative of any income payable on any securities is to be treated for the purposes of sections 918 , 919 and 921 as if it had not been made.925D Power to modify repo sections¶
925E Cases where section 925D applies: non-standard repos¶
925F Interpretation of the repo sections¶
Supplementary¶
926 Interpretation of Chapter¶
927 Regulation-making powers: general¶
Regulations under this Chapter may make different provision for different cases.Chapter 10 Deduction from non-commercial payments by companies¶
928 Chargeable payments connected with exempt distributions¶
Chapter 11 Payments between companies etc: exception from duties to deduct¶
Introduction¶
929 Overview of Chapter¶
Exception from duties to deduct for excepted payments¶
930 Exception from duties to deduct sums representing income tax¶
931 Power to make directions disapplying section 930¶
932 Meaning of “qualifying partnership”¶
For the purposes of this Chapter a partnership is a “qualifying partnership” if any partner in the partnership is a company or a local authority.Excepted payments¶
C99933 UK resident companies¶
A payment is an excepted payment if the person beneficially entitled to the income in respect of which the payment is made is a UK resident company.934 Non-UK resident companies¶
C154935 PEP and ISA managers¶
936 Recipients who are to be paid gross¶
937 Partnerships¶
Incorrect belief that payment is an excepted payment¶
938 Consequences of reasonable but incorrect belief¶
Chapter 12 Funding bonds¶
939 Duty to retain bonds where issue treated as payment of interest¶
940 Exception from duty to retain bonds¶
940A No appropriate bond or combination of bonds¶
Chapter 13 Unauthorised unit trusts¶
F2205941 Deemed payments to unit holders and deemed deductions of income tax¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2205942 Income tax to be collected from trustees¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2205943 Calculation of trustees' income pool¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2205F2205... Treatment of cases involving double tax relief¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2205943B The “foreign element” of a deemed deduction or deemed income¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2205943C Calculation of trustees' double tax relief pool¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F2205943D Annual statements¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chapter 14 Tax avoidance: directions for duty to deduct to apply¶
944 Directions for deduction from payments to non-UK residents¶
Chapter 15 Collection: deposit-takers, building societies and certain companies¶
Introduction¶
945 Overview of Chapter¶
946 Payments within this section¶
The payments within this section are—947 Return periods¶
- “quarter” means a period of three months ending—
- unless paragraph (b) applies, with the last day of March, June, September or December, or
- if the person mentioned in subsection (1) is a building society, with the last day of February, May, August or November, and
- “quarter date” means—
- unless paragraph (b) applies, the last day of March, June, September or December, or
- if the person mentioned in subsection (1) is a building society, the last day of February, May, August or November.
948 Meaning of “accounting period”¶
“Deposit-taker” has the same meaning as in Chapter 2 (see section 853).
Returns of income tax¶
949 Payments in an accounting period¶
950 Payments otherwise than in an accounting period¶
Collection and payment of income tax¶
951 Collection and payment of income tax¶
Set-off¶
C156952 Conditions for a set-off claim¶
953 How a set-off claim works¶
- “Deposit-taker” has the same meaning as in Chapter 2 (see section 853).
954 Proceedings begun after a set-off claim is made¶
955 Proceedings begun before a set-off claim is made¶
Assessments and errors¶
956 Assessments where section 946 payment included in return¶
957 Assessments in other cases¶
958 Payer's duty to deliver amended return¶
959 Application of Income Tax Acts provisions about time limits for assessments¶
960 Further provisions about assessments¶
Supplementary¶
961 Relationship between Chapter and Income Tax Acts powers¶
Nothing in this Chapter affects any powers conferred by the Income Tax Acts for the recovery of income tax by means of an assessment or otherwise.962 Power to make regulations modifying Chapter¶
Chapter 16 Collection: certain payments by other persons¶
963 Collection of income tax on certain payments by other persons¶
963A Power to make regulations modifying section 963¶
Chapter 17 Collection through self-assessment return¶
964 Collection through self-assessment return¶
Chapter 18 Other regimes involving the deduction of income tax at source¶
Visiting performers¶
965 Overview of sections 966 to 970¶
- section 1309 of CTA 2009 (entertainers and sportsmen) which makes provision in relation to such payments or transfers for the purposes of corporation tax,
- Chapter 8 of Part 2 of ITEPA 2003 (application of provisions to workers under arrangements made by intermediaries), in particular section 48(2) (exclusions from the scope of the Chapter), and
- sections 13 and 14 of ITTOIA 2005 (trades and trade profits: visiting performers).
C149C117C155C188C151C27C67C21C148C54C106C120C219C33C211C77C185966 Duty to deduct and account for sums representing income tax¶
967 Calculation of sums representing income tax¶
- “Relevant proportion” means a proportion equal to the basic rate of income tax for the tax year in which the payment or transfer is made.
968 Treatment of sums representing income tax¶
969 Regulations¶
970 Supplementary¶
Non-resident landlords¶
971 Income tax due in respect of income of non-resident landlords¶
972 Regulations under section 971¶
Real Estate Investment Trusts¶
973 Income tax due in respect of distributions¶
- “company UK REIT” and “group UK REIT” have the same meaning as in Part 12 of CTA 2010 (see sections 523(5) and 524(5) of that Act),
- “group” and “principal company” have the same meaning as in Part 12 of CTA 2010 (see section 606 of that Act), and
- “property rental business” and “UK property rental business” have the same meaning as in Part 12 of CTA 2010 (see sections 519 and 520 of that Act).
974 Regulations under section 973¶
- property rental business” has the same meaning as in Part 12 of CTA 2010 (see section 519 of that Act), and
- “UK REIT” has the same meaning as in Part 12 of CTA 2010 (see section 518(4) of that Act).
C165Chapter 19 General¶
Supplementary¶
975 C165Statements about deduction of income tax¶
975A Statements about certain payments of interest¶
976 C165Arrangements for payments of interest less tax or at specified net rate¶
977 C165Payments to companies¶
978 C165Application to public departments¶
979 C165Designated international organisations: exceptions from duties to deduct¶
979A FSCS payments representing interest¶
- “the FSCS” means the Financial Services Compensation Scheme (established under Part 15 of the Financial Services and Markets Act 2000);
- “payment representing interest” has the same meaning as in section 380A of ITTOIA 2005.
980 C165Derivative contracts: exception from duties to deduct¶
981 C165Foreign currency securities etc: exception from duties to deduct¶
Despite the provisions of this Part there is no duty to deduct a sum representing income tax from a payment of interest within section 755(1) of ITTOIA 2005 (interest on foreign currency securities etc owned by non-UK residents).F307981A Offshore receipts in respect of intangible property: exception from duties to deduct¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .982 C165Income tax is calculated by reference to gross amounts¶
If any provision of this Part requires the deduction from a payment of a sum representing income tax at a specified rate, the rate is to be applied to the gross payment, that is to the payment before deduction of a sum representing income tax under this Part.Interpretation¶
983 Meaning of “deposit”¶
In this Chapter “deposit” means a sum of money paid on terms which mean that it will be repaid (with or without interest)—984 Meaning of “financial instrument”¶
985 Meaning of “qualifying certificate of deposit”¶
986 Meaning of “qualifying uncertificated eligible debt security unit”¶
987 Meaning of “quoted Eurobond”¶
Part 16 Income Tax Acts definitions etc¶
Chapter 1 Definitions¶
988 Overview of Chapter¶
C199C47989 The definitions¶
The following definitions apply for the purposes of the Income Tax Acts—- “Act” has the meaning given by section 990,
- “additional rate” means the rate of income tax determined in pursuance of section 6(2) F792...,
- “authorised unit trust” is to be read in accordance with sections 616 and 619 of CTA 2010,
- “bank” is to be read in accordance with section 991,
- “basic rate” means the rate of income tax determined in pursuance of section 6(2) F792...,
- “basic rate limit” has the meaning given by section 10,
- “body of persons” means any body politic, corporate or collegiate and any company, fraternity, fellowship and society of persons whether corporate or not corporate,
- “building society” means a building society within the meaning of the Building Societies Act 1986 (c. 53),
- “capital allowance” means any allowance under CAA 2001,
- “the Capital Allowances Act” means CAA 2001,
- “chargeable gain” has the same meaning as in TCGA 1992,
- “chargeable period” means an accounting period of a company or a tax year,
- F231. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “close company” is to be read in accordance with Chapter 2 of Part 10 of CTA 2010 (see in particular section 439 of that Act),
- “company” has the meaning given by section 992,
- “connected”, in relation to two persons being connected with one another, is to be read in accordance with sections 993 and 994,
- “control”, in relation to the control of a body corporate or a partnership, is to be read in accordance with section 995,
- “default additional rate” means the rate of income tax of that name determined pursuant to section 6C,
- “default basic rate” means the rate of income tax of that name determined pursuant to section 6C,
- “default higher rate” means the rate of income tax of that name determined pursuant to section 6C,
- “distribution” has the meaning given by Chapters 2 to 5 of Part 23 of CTA 2010, disregarding section 1027A of that Act,
- “dividend additional rate” means the rate of income tax specified in section 8(3),
- “dividend income” has the meaning given by section 19,
- “dividend nil rate” means the rate of income tax specified in section 8(A1),
- “dividend ordinary rate” means the rate of income tax specified in section 8(1),
- “dividend trust rate” means the rate of income tax specified in section 9(2),
- “dividend upper rate” means the rate of income tax specified in section 8(2),
- “farming” has the meaning given by section 996,
- “for accounting purposes” has the meaning given by section 997(4),
- “foreign employment election” means an election under section 41M of ITEPA 2003,
- “foreign gain claim” means a claim under paragraph 1 of Schedule D1 to TCGA 1992,
- “foreign income claim” means a claim under section 845A of ITTOIA 2005,
- “forestry” is to be read in accordance with section 996,
- “generally accepted accounting practice” has the meaning given by section 997(1) and (3),
- “grossing up” is to be read in accordance with section 998,
- “higher rate” means the rate of income tax determined in pursuance of section 6(2) F792...,
- “higher rate limit” has the meaning given by section 10,
- “hire-purchase agreement” is to be read in accordance with section 998A,
- “international accounting standards” has the meaning given by section 997(5),
- “local authority” has the meaning given by section 999,
- “local authority association” has the meaning given by section 1000,
- “market gardening” has the meaning given by section 996,
- “net income” has the meaning given by section 23 (see Step 2 in that section),
- “non-UK resident” means not resident in the United Kingdom (and references to a non-UK resident or a non-UK resident person are to a person who is not resident there),
- “normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,
- “notice” means notice in writing or in a form authorised (in relation to the case in question) by directions under section 43E(1) of TMA 1970,
- “offshore installation” has the meaning given by sections 1001 and 1002,
- “oil and gas exploration and appraisal” has the meaning given by section 1003,
- “ordinary share capital”, in relation to a company, means all the company's issued share capital (however described), other than capital the holders of which have a right to a dividend at a fixed rate but have no other right to share in the company's profits,
- “the overseas part”, in relation to a split year, has the meaning given in Part 3 of Schedule 45 to FA 2013 (statutory residence test: split year treatment);
- “overseas property business” has the meaning given by Chapter 2 of Part 3 of ITTOIA 2005,
- “period of account”—
- in relation to a person, means any period for which the person draws up accounts, and
- in relation to a trade, profession, vocation or other business, means any period for which the accounts of the business are drawn up,
- F962. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “personal representatives” in relation to a person who has died, means—
- in the United Kingdom, persons responsible for administering the estate of the deceased, and
- in a territory outside the United Kingdom, those persons having functions under its law equivalent to those of administering the estate of the deceased,
- “profits or gains” does not include chargeable gains,
- “property additional rate” means the rate of income tax of that name determined pursuant to section 6D,
- “property basic rate” means the rate of income tax of that name determined pursuant to section 6D,
- “property higher rate” means the rate of income tax of that name determined pursuant to section 6D,
- “property income” has the meaning given by section 17A,
- “property investment LLP” has the meaning given by section 1004,
- “property trust rate” means the rate of income tax specified in section 9(1A),
- F1341...
- “qualifying new resident” has the meaning it has in Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act),
- “qualifying policy” means a policy of insurance which is a qualifying policy for the purposes of Chapter 1 of Part 7 of ICTA,
- “recognised stock exchange” has the meaning given by section 1005,
- “registered pension scheme” has the meaning given by section 150(2) of FA 2004,
- “relevant foreign income” has the meaning given by section 830(1) to (3) of ITTOIA 2005 but also includes, for any purpose mentioned in any provision listed in section 830(4) of that Act, income treated as relevant foreign income for that purpose by that provision,
- “research and development” is to be read in accordance with section 1006,
- “retail prices index” means—
- the general index of retail prices (for all items) published by the Statistics Board, or
- if that index is not published for a relevant month, any substituted index or index figures published by the Board,
- “savings additional rate” means the rate of income tax of that name determined pursuant to section 7A,
- “savings allowance” has the meaning given by section 12B,
- “savings basic rate” means the rate of income tax of that name determined pursuant to section 7A,
- “savings higher rate” means the rate of income tax of that name determined pursuant to section 7A,
- “savings income” has the meaning given by section 18,
- “savings nil rate” means the rate of income tax specified in section 7(2),
- “savings trust rate” means the rate of income tax specified in section 9(1B),
- F1225. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- F2211. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “scheme administrator”, in relation to a pension scheme, has the meaning given by section 270 of FA 2004 (but see also sections 271 to 274 of that Act),
- F2288...
- “Scottish basic rate” in relation to a tax year, means the Scottish basic rate set by a Scottish rate resolution for that year
- F2288...
- “Scottish intermediate rate”, in relation to a tax year, means any Scottish rate for that year which is named “intermediate” by the Scottish rate resolution setting it,
- “Scottish rate” in relation to a tax year, means a rate set by a Scottish rate resolution for that year,
- “Scottish rate resolution” means a resolution of the Scottish Parliament under section 80C of the Scotland Act 1998
- “Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998
- “settled property” (together with references to property comprised in a settlement) is to be read in accordance with section 466,
- “settlor” is to be read in accordance with sections 467 to 473,
- “shares, stock or other securities included in the official UK list” is to be read in accordance with sections 467 to 473,” is to be read in accordance with section 1005,
- “shares, stock or other securities listed on a recognised stock exchange” is to be read in accordance with section 1005,
- “split year”, in relation to an individual, means a tax year that, as respects that individual, is a split year within the meaning of Part 3 of Schedule 45 to FA 2013 (statutory residence test: split year treatment);
- “starting rate for savings” means the rate of income tax specified in section 7(1),
- “starting rate limit for savings” has the meaning given by section 12,
- “stepchild”, in relation to a civil partner, is to be read in accordance with section 246 of the Civil Partnership Act 2004 (c. 33),
- “51% subsidiary”, in relation to bodies corporate, has the same meaning as in the Corporation Tax Acts (see Chapter 3 of Part 24 of CTA 2010),
- “75% subsidiary”, in relation to bodies corporate, has the same meaning as in the Corporation Tax Acts (see Chapter 3 of Part 24 of CTA 2010),
- “tax”, if neither income tax nor corporation tax is specified, means either of those taxes,
- F1341...
- “tax year” has the meaning given by section 4(2),
- “the tax year 2007-08” (and any corresponding expression in which two years are similarly mentioned) has the meaning given by section 4(4),
- “total income” has the meaning given by section 23 (see Step 1 in that section and also section 31),
- “trade” includes any venture in the nature of trade,
- “trade of dealing in or developing UK land”, in relation to a non-UK resident person, has the meaning given by section 6B of ITTOIA 2005,
- “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,
- “trust rate” means the rate of income tax specified in section 9(1),
- “UK generally accepted accounting practice” has the meaning given by section 997(2),
- “the UK part”, in relation to a split year, has the meaning given in Part 3 of Schedule 45 to FA 2013 (statutory residence test: split year treatment);
- “UK property business” has the meaning given by Chapter 2 of Part 3 of ITTOIA 2005,
- “UK resident” means resident in the United Kingdom (and references to a UK resident or a UK resident person are to a person who is resident there),
- “umbrella scheme” is to be read in accordance with section 619 of CTA 2010,
- “unauthorised unit trust” means a unit trust scheme which is neither an authorised unit trust nor an umbrella scheme,
- “unit holder” is to be read in accordance with sections 616 and 619 of CTA 2010,
- “unit trust scheme” has the meaning given by section 1007,
- “venture capital trust” and “VCT” have the same meaning as in Part 6 (see section 259(1)),
- “ Welsh additional rate ” means the rate of income tax of that name calculated in accordance with section 6B,
- “ Welsh basic rate ” means the rate of income tax of that name calculated in accordance with section 6B,
- “ Welsh higher rate ” means the rate of income tax of that name calculated in accordance with section 6B,
- “Welsh property additional rate” means the rate of income tax of that name determined pursuant to section 6B(1A),
- “Welsh property basic rate” means the rate of income tax of that name determined pursuant to section 6B(1A),
- “Welsh property higher rate” means the rate of income tax of that name determined pursuant to section 6B(1A),
- “ Welsh taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Government of Wales Act 2006
- “woodlands” has the meaning given by section 996,
- “year of assessment” means a tax year, and
- “the year 1988-1989” means the tax year 1988-1989 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).
990 Meaning of “Act”¶
991 Meaning of “bank”¶
992 Meaning of “company”¶
C108C169C88C84C37C192C191C206C184C213C119C163C16C13C218C72C173C204C20C62C209C246993 C191C206Meaning of “connected” persons¶
C15C92C53C195C130994 Meaning of “connected” persons: supplementary¶
- “company” includes any body corporate or unincorporated association, but does not include a partnership (and see also subsection (2)),
- “control” is to be read in accordance with sections 450 and 451 of CTA 2010 (except where otherwise indicated),
- “principal settlement” has the meaning given by paragraph 1 of Schedule 4ZA to TCGA 1992,
- “relative” means brother, sister, ancestor or lineal descendant,
- “settlement” has the same meaning as in Chapter 5 of Part 5 of ITTOIA 2005 (see section 620 of that Act), and
- “sub-fund settlement” has the meaning given by paragraph 1 of Schedule 4ZA to TCGA 1992.
C66995 Meaning of “control”¶
C76996 Meaning of “farming” and related expressions¶
C178997 Meaning of “generally accepted accounting practice” and related expressions¶
- “IAS accounts” means accounts prepared in accordance with international accounting standards, and
- “UK companies” means companies incorporated or formed under the law of a part of the United Kingdom.
C153998 Meaning of “grossing up”¶
where—
GA is the grossed up amount,
NA is the net amount, and
R is the percentage rate of tax by reference to which the net amount is to be grossed up.
998A Meaning of “hire-purchase agreement”¶
999 Meaning of “local authority”¶
1000 Meaning of “local authority association”¶
1001 Meaning of “offshore installation”¶
1002 Regulations about the meaning of “offshore installation”¶
1003 Meaning of “oil and gas exploration and appraisal”¶
1004 Meaning of “property investment LLP”¶
C2301005 Meaning of “recognised stock exchange”etc¶
- “recognised investment exchange” has the same meaning as in FISMA 2000 (see section 285), and
- “securities” includes shares and stock.
1006 Meaning of “research and development”¶
1007 Meaning of “unit trust scheme”¶
1007A Meaning of “permanent establishment”¶
Chapter 2 Other Income Tax Acts provisions¶
1008 Scotland¶
- “assignment” means an assignation,
- “estate in land” includes the land, and
- “surrender” includes renunciation.
1009 Sources of income within the charge to income tax or corporation tax¶
In the Income Tax Acts a source of income is within the charge to income tax or corporation tax if that tax—F19601010 Application of Income Tax Acts to recognised investment exchanges¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C91C451011 References to married persons, or civil partners, living together¶
Individuals who are married to, or are civil partners of, each other are treated for the purposes of the Income Tax Acts as living together unless—1012 Relationship between rules on highest part of total income¶
- section 465A of ITTOIA 2005 (gains from contracts for life insurance etc to be treated as highest part of total income),
- section 685A(5A) of ITTOIA 2005 (payments from trustees of settlor-interested settlements to be treated as highest part of total income),
- section 404A of ITEPA 2003 (payments and other benefits on termination of employment to be treated as highest part of total income), and
- section 16 (savings and dividend income to be treated as highest part of total income).
- section 619A(2) of ITTOIA 2005 (income treated as highest part of settlor's total income),
- section 768(6) and (7) (income treated as arising under Chapter 3 of Part 13 to be treated as highest part of total income),
- section 786(6) and (7) (income treated as arising under Chapter 4 of Part 13 to be treated as highest part of total income), and
- any other provisions of the Income Tax Acts requiring income of any description to be treated as the highest part of a person's total income.
1013 Territorial sea of the United Kingdom¶
The territorial sea of the United Kingdom is treated for the purposes of the Income Tax Acts as part of the United Kingdom.C121014 Orders and regulations¶
1015 Territorial scope of charges under certain provisions to which section 1016 applies¶
1016 Table of provisions to which this section applies¶
| Provisions of ITTOIA 2005 | Description |
|---|---|
| Chapter 18 of Part 2 | Post-cessation receipts: trades, professions and vocations |
| Chapter 8 of Part 3 | Rent receivable in connection with a UK section 12(4) concern |
| Chapter 9 of Part 3 | Rent receivable for UK electric-line wayleaves |
| Chapter 10 of Part 3 | Post-cessation receipts: UK property businesses |
| Chapter 2 of Part 4 | Interest |
| Chapter 9 of Part 4 | Gains from contracts for life insurance etc |
| Chapter 11 of Part 4 | Transactions in deposits |
| Chapter 12 of Part 4 | Disposals of futures and options involving guaranteed returns |
| Section 579 | Royalties and other income from intellectual property |
| Section 583 | Income from disposals of know-how |
| Section 587 | Income from sales of patent rights |
| Chapter 3 of Part 5 | Films and sound recordings: non-trade businesses |
| Chapter 4 of Part 5 | Certain telecommunication rights: non-trading income |
| Chapter 5 of Part 5 | Settlements: amounts treated as income of settlor |
| Section 682(4) | Adjustments after the administration period |
| Chapter 8 of Part 5 | Income not otherwise charged |
| Section 844(4) | Withdrawal of relief for unremittable foreign income after source ceases |
| Provisions of this Act | Description |
|---|---|
| Chapter 2 of Part 12 | Accrued income profits |
| Section 681BB(8) and (9) | New lease after assignment or surrender |
| Section 681DD | Leased assets: capital sums |
| Section 720, 727 or 731 | Transfer of assets abroad |
| F233. . . | F233. . . |
| Section 776 | Sales of occupation income |
| Section 796 | Individuals benefited by film relief |
| Section 804 | Losses derived from exploiting licence: individuals in partnership |
| Section 809CZC(2) | Income transferred under a loan or credit transaction |
| Other provisions | Description |
|---|---|
| F1511. . . | F1511. . . |
| Section 571(1) of ICTA | Cancellation of certificates: schemes for rationalising industry |
| F1542... | F1542... |
| F431... | F431... |
| Section 774(1) of ICTA | Transactions between dealing company and associated company |
| F309. . . | F309. . . |
| F133. . . | F133. . . |
| F752. . . | F752. . . |
| Section 68(2) of FA 1989 | Employee share ownership trust (chargeable event) |
| Section 71(4) of FA 1989 | Employee share ownership trust (borrowing) |
| Section 258(4) of CAA 2001 | Special leasing |
| Section 479(4) of CAA 2001 | Persons having qualifying non-trade expenditure |
| Section 394(2) of ITEPA 2003 | Charge on administrator of non-approved pension scheme |
| Section 476(5) of ITEPA 2003 | Charge on occurrence of chargeable event |
| Regulation 17 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) | Offshore income gains |
| Section 1086(2) of CTA 2010 | Chargeable payments connected with exempt distributions |
Part 17 Definitions for purposes of Act and final provisions¶
Definitions for the purposes of Act¶
1017 Abbreviated references to Acts¶
In this Act—- “CAA 2001” means the Capital Allowances Act 2001 (c. 2),
- “CTA 2009” means the Corporation Tax Act 2009,
- CTA 2010” means the Corporation Tax Act 2010,
- “FA”, followed by a year, means the Finance Act of that year,
- “F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year,
- “FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8),
- “ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),
- “IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),
- “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1),
- “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5),
- “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),
- “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010, and
- “TMA 1970” means the Taxes Management Act 1970 (c. 9).
1018 “Act” to include Scottish and Northern Ireland legislation in some cases¶
- section 66 (restriction on relief unless trade is commercial),
- section 532 (exemption for savings and investment income),
- section 536 (exemption for miscellaneous income),
- section 558 (approved charitable investments),
- section 1028 (power to make consequential provision), and
- section 1029 (power to undo changes).
- section 66 (restriction on relief unless trade is commercial),
- section 114 (exclusion of amounts in calculating contribution to the firm),
- section 532 (exemption for savings and investment income),
- section 536 (exemption for miscellaneous income),
- section 558 (approved charitable investments),
- section 802 (exclusion of amounts in calculating partner's capital contribution),
- section 1028 (power to make consequential provision), and
- section 1029 (power to undo changes).
1019 Meaning of “certificate of deposit”¶
In this Act “certificate of deposit” means a document—1020 Claims and elections¶
1021 Application of definitions of “connected” persons and “control”¶
1022 Meaning of “debenture”¶
1023 Meaning of “double taxation arrangements”¶
In this Act “double taxation arrangements” means arrangements which have effect under section 2(1) of TIOPA 2010.1024 Meaning of “gilt-edged securities”¶
In this Act “gilt-edged securities” means any securities which—1025 Meaning of “modified net income”¶
1026 Meaning of “non-qualifying income” for the purposes of section 1025¶
For the purposes of section 1025 an amount included in a person's total income is non-qualifying income if it is—Final provisions¶
1027 Minor and consequential amendments¶
Schedule 1 (minor and consequential amendments) has effect.1028 Power to make consequential provision¶
1029 Power to undo changes¶
I11030 Transitional provisions and savings¶
1031 Repeals and revocations¶
Schedule 3 (repeals and revocations, including of spent enactments) has effect.1032 Index of defined expressions¶
1033 Extent¶
1034 Commencement¶
1035 Short title¶
This Act may be cited as the Income Tax Act 2007.SCHEDULES
SCHEDULE 1 ¶
Minor and consequential amendments
Section 1027
Part 1 Income and Corporation Taxes Act 1988¶
, and
.
.
, and
.
Part 2 Other enactments¶
Chevening Estate Act 1959 (c. 49)¶
Taxes Management Act 1970 (c. 9)¶
.
Finance Act 1971 (c. 68)¶
Biological Standards Act 1975 (c. 4)¶
House of Commons Disqualification Act 1975 (c. 24)¶
Inheritance Tax Act 1984 (c. 51)¶
Administration of Justice Act 1985 (c. 61)¶
Building Societies Act 1986 (c. 53)¶
Finance Act 1988 (c. 39)¶
Finance Act 1989 (c. 26)¶
Finance Act 1990 (c. 29)¶
Finance Act 1991 (c. 31)¶
Social Security Contributions and Benefits Act 1992 (c. 4)¶
.
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)¶
.
Taxation of Chargeable Gains Act 1992 (c. 12)¶
.
,
,
.
Finance (No. 2) Act 1992 (c. 48)¶
Tribunals and Inquiries Act 1992 (c. 53)¶
Judicial Pensions and Retirement Act 1993 (c. 8)¶
Charities Act 1993 (c. 10)¶
Finance Act 1993 (c. 34)¶
.
Agriculture Act 1993 (c. 37)¶
Finance Act 1994 (c. 9)¶
Finance Act 1995 (c. 4)¶
Finance Act 1996 (c. 8)¶
Finance (No.2) Act 1997 (c. 58)¶
Finance Act 1998 (c. 36)¶
.
Greater London Authority Act 1999 (c. 29)¶
.
.
Finance Act 2000 (c. 17)¶
Capital Allowances Act 2001 (c. 2)¶
Finance Act 2002 (c. 23)¶
Proceeds of Crime Act 2002 (c. 29)¶
Income Tax (Earnings and Pensions) Act 2003 (c. 1)¶
.
Finance Act 2003 (c. 14)¶
Finance Act 2004 (c. 12)¶
.
Pensions Act 2004 (c. 35)¶
Constitutional Reform Act 2005 (c. 4)¶
.
Income Tax (Trading and Other Income) Act 2005 (c. 5)¶
.
.
.
, and
Finance Act 2005 (c. 7)¶
.
Finance (No. 2) Act 2005 (c. 22)¶
.
Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))¶
Finance Act 2006 (c. 25)¶
.
Part 3 Amendment having effect in relation to shares issued after 5 April 2007¶
Income and Corporation Taxes Act 1988 (c. 1)¶
SCHEDULE 2 ¶
Transitionals and savings
Section 1034
Part 1 General provisions¶
Continuity of the law: general¶
General saving for old transitional provisions and savings¶
Partnerships involving companies¶
Interpretation¶
- “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)),
- “relevant tax purposes” means, in relation to a superseded enactment, tax purposes for which the enactment has been rewritten by this Act, and
- “superseded enactment” means an earlier enactment which has been rewritten by this Act for certain tax purposes (whether it applied only for those purposes or for those and other tax purposes).
Part 2 Changes in the law¶
Part 3 Rates at which income tax is charged¶
F1014Part 4 Personal reliefs¶
Part 5 Losses (except losses on disposal of shares)¶
General: carry forward loss reliefs¶
Trade loss relief against general income¶
Early trade losses relief¶
Sideways relief: trade leasing allowances given to individuals¶
Sideways relief: dealings in commodity futures¶
Terminal trade loss relief¶
Post-cessation trade loss relief and post-cessation property relief¶
Reliefs for limited partners not to exceed contribution to the firm¶
Reliefs for members of LLPs not to exceed contribution to the LLP¶
Members of LLPs: carry-forward of losses¶
Reliefs for non-active partners not to exceed contribution to the firm¶
Non-active partners: carry-forward of losses¶
Restriction on reliefs for non-active partners: pre-10 February 2004 events¶
Regulations under section 114¶
Application of existing regulations under sections 114 and 802¶
, and
.
Losses in an employment or office¶
Loss relief against miscellaneous income: Case VI losses¶
Part 6 Losses on disposal of shares¶
Qualifying trading companies¶
The trading requirement¶
Ceasing to meet trading requirement because of administration or receivership¶
.
The control and independence requirement¶
, and
The qualifying subsidiaries requirement¶
The property managing subsidiaries requirement¶
The gross assets requirement¶
The unquoted status requirement¶
,
, and
Power to amend requirements by Treasury order¶
Interpretation of Chapter¶
Meaning of “qualifying subsidiary”¶
,
,
Meaning of “excluded activities”¶
.
Excluded activities: wholesale and retail distribution¶
Excluded activities: leasing of ships¶
.
Excluded activities: receipt of royalties and licence fees¶
Excluded activities: provision of services or facilities for another business¶
.
Meaning of a company being “in administration”¶
Part 7 Enterprise investment scheme¶
The gross assets requirement¶
Part 8 Venture capital trusts¶
Eligibility for relief¶
Form and amount of relief¶
No entitlement to relief if there is a linked loan¶
Interpretation of Chapter 2¶
The 15% holding limit condition¶
Conditions relating to value of investments¶
Interpretation of Chapter 3¶
The maximum qualifying investment requirement¶
The no guaranteed loan requirement¶
The trading requirement¶
The carrying on of a qualifying activity requirement¶
Ceasing to meet the requirement because of administration or receivership¶
The use of the money raised requirement¶
The relevant company to carry on the relevant qualifying activity requirement¶
The gross assets requirement¶
The property managing subsidiaries requirement¶
Meaning of “qualifying trade”¶
Meaning of “qualifying 90% subsidiary”¶
Meaning of “qualifying subsidiary”¶
,
Meaning of “excluded activities”¶
Excluded activities: wholesale and retail distribution¶
Excluded activities: leasing of ships¶
.
Excluded activities: receipt of royalties and licence fees¶
Excluded activities: provision of services or facilities for another business¶
Winding up of the relevant company¶
Acquisitions for restructuring purposes etc¶
Power to facilitate company reorganisations¶
Meaning of a company being “in administration”¶
Part 9 Other reliefs¶
Interest: loans for interests in close companies¶
Interest: loans for interests in employee-controlled companies¶
Interest relief: film partnerships¶
Interest: loans for investing in co-operatives¶
Gift aid: gifts of money for relief in poor countries¶
Gift aid: restrictions on associated benefits¶
Gift aid: election to carry back relief¶
Qualifying maintenance payments: maintenance assessments¶
Part 10 Special rules about settlements and trustees¶
Trustees' expenses to be set against trustees' trust rate income¶
Discretionary payments: trustees' tax pool¶
Part 11 Special rules about charitable trusts etc¶
Transactions with substantial donors¶
Non-charitable expenditure¶
F1599... F1599...¶
F1599...¶
Deemed manufactured payments: stock lending arrangements¶
Deemed manufactured payments: repos¶
Price differences under repos¶
Powers to modify repo provisions¶
Part 13 Accrued income profits¶
Sale and repurchase arrangements¶
Successive transfers with unrealised interest in default¶
Unrealised interest received by transferee after transfer within Chapter 2 of Part 12¶
Part 14 Tax avoidance¶
Transactions in securities: general¶
Transactions in securities: meaning of relevant companies for the purposes of sections 689 and 690¶
Transactions in securities: statement of case by tribunal for opinion of High Court or Court of Session¶
Transactions in securities: appeals to House of Lords¶
Transfers of assets abroad: non-transferors receiving benefit- exclusion of income arising before 10 March 1981¶
Transfers of assets abroad: whether trustees are “persons abroad”¶
Transfers of assets abroad: whether personal representatives are “persons abroad”¶
Transfers of assets abroad: company residence for transfers between 20 March 1990 and 29 November 1993¶
Transfers of assets abroad: information powers concerning transfers between 20 March 1990 and 29 November 1993 involving companies¶
Transfers of assets abroad: income arising before 26 November 1996¶
Transfers of assets abroad: meaning of “associated operation” and consideration of associated operations alone¶
Individuals in partnership: recovery of excess relief¶
Individuals in partnership: exit charge¶
Part 15 Deduction of income tax at source¶
Deduction by deposit-takers: discretionary or accumulation settlements¶
Deduction by deposit-takers and building societies: declarations of non-UK residence¶
Deduction by deposit-takers: qualifying certificates of deposit¶
Deduction by deposit-takers: qualifying time deposits¶
Deduction by deposit-takers and building societies: saving for regulations¶
Deduction by deposit-takers, building societies etc: collection of tax¶
Deduction from certain payments of yearly interest: interest paid by banks¶
Deduction from certain payments of yearly interest: interest paid on advances from banks¶
Deduction from certain UK public revenue dividends¶
Unauthorised unit trusts: calculation of trustees' income pool¶
Non-resident landlords¶
Interpretation¶
Part 16 Other provisions¶
Old references to surtax and standard rate tax¶
Section 820 of ICTA¶
C205SCHEDULE 3 ¶
Repeals and revocations
Section 1031
C205 Part 1 Repeals and revocations: general¶
| Reference | Extent of repeal or revocation |
|---|---|
| Taxes Management Act 1970 (c. 9) | In section 12AB(1)(a), sub-paragraph (iv) and the “and” immediately before it. In section 42(7)—
In section 46C(1)(b) and (3), the words “of the principal Act”. Section 55(1)(c). Section 98(4C). In the first column of the Table in section 98—
In the second column of the Table in section 98—
|
| Finance Act 1971 (c. 68) | Section 21. Schedule 3. |
| Income Tax (Prescribed Deposit-takers) (No.1) Order (S.I. 1984/1801) | The whole Order. |
| Income Tax (Composite Rate) (Prescribed Deposit-takers) Order (S.I. 1985/1696) | The whole Order. |
| Income and Corporation Taxes Act 1988 (c. 1) | Sections 1 to 4. Section 7(1). In section 9(6), the words from the beginning to “this Act; and”. Section 42A. Sections 50, 51 and 51AA. In section 105(2), the words “or by virtue of section 90(4) of the Finance Act 1995”. Section 109A. Section 117. In section 118(2)—
In section 118ZC—
In section 118ZD(1), the words “117 or”. Sections 118ZE to 118ZO. In section 125—
Section 214(1)(b). In section 231AA—
In section 231AB—
Section 256(3). Section 257BA(6). Section 257BB(3A). In section 265—
In section 266—
Section 276. Section 277. In section 278—
Sections 282 to 282B. Section 305A. Section 320. Section 323. Section 332A. Sections 334 to 336. In section 347A—
Sections 347B to 352. In section 353—
Sections 359 to 364. In section 366(1)(c), the words from “(or” to “income)”. Section 367(2) to (4). Section 368. Chapter 1 of Part 10. In section 397—
In section 398—
In section 399(2)(a), the words “and that person or one or more of the other partners was a company”. In section 458—
In section 459, the words “income tax and”. In section 460(1), the words “income tax and”. In section 461, in subsection (1) the words “income tax and” and in subsection (4)(b) the words “income tax or”. In section 461B, in subsection (1) the words “income tax and” and in subsection (5) the words “income tax or”. In section 467(1), in paragraph (a), the words “to exemption from income tax and corporation tax”, and in paragraph (b), the words “to exemption from tax”. In section 468(6), the definition of “unit trust scheme” and the “and” immediately before it. In section 469—
In section 477A—
Sections 480A to 482. Section 486(2), (3) and (6). Section 492(2). Section 504A. In section 505—
In section 506C(1)—
In section 510A(3), paragraph (b) and the “and” immediately before it. Section 515. Section 516. In section 524(3)—
Section 527(4). Sections 536, 537 and 537B. Section 555. In section 556(5), the words from the beginning to “, and”. Section 558(1) to (4). In section 573(4), the words from “and where” to “chargeable gains”. Section 574. In section 575, in the sidenote the words “or 574”, in subsection (2), the words “or 574”, in each place where they occur, and in subsection (3), the words “or 574”. In section 576, in subsection (1), the words “or 574”, subsections (1A) and (1B) and subsections (2) to (5). Section 581A. In section 582(1)(b), the words from “or section” to “income tax purposes)”. Section 582A. Section 587A. In section 587B—
In section 587C—
In section 658(4)(b) the words “(notwithstanding anything in section 348)”. Section 660C(3). Sections 685A to 687. Section 689A. Section 689B(4). Sections 690 to 694. Section 698A. In section 703, in subsection (3) the words “in the case of corporation tax” and subsections (3A) and (11). In section 704, in paragraph A, the words from “, or” at the end of paragraph (da) to the end of paragraph (g). Sections 710 to 727A. In section 728(2), the words from “In relation to transactions before” to the end. In section 730A(7), the words from “, 613(4) or” to “Act 2004”. Section 733(2). In section 736B(2A)—
Section 736C(8). In section 737A(5A), the words “income tax or”, “total income or” and “Where the relevant person is a company,”. In section 737C—
In section 737D(1), the words from “, 613(4) or” to “Act 2004”. In section 737E—
Sections 739 to 746. In section 747(4), paragraph (b) and the “and” immediately before it. In section 761(6), the words from “, but” to the end. Section 775. In section 776, subsections (3A)(a) and (3B), in subsection (6)(a) the words “Part 2 of ITTOIA 2005 or”, in subsection (6)(b) the words from “section 158” to “be)”, in subsection (7) the words “Part 2 of ITTOIA 2005 or” and subsection (9). In section 777, in subsection (8) the second sentence, subsection (9) and in subsection (13) the words from “and any” to the end. F729... Section 804(6). In section 807—
In section 811(2), paragraph (b) and the “and” immediately after it. Section 816(3A). Section 818. Section 819. In section 821(3), paragraph (aa) and the “and” immediately after it. Section 823. Section 827A. In section 828—
Section 829. In section 830(1), the words “income tax and”. In section 832(1)—
Section 832(5). Section 833. Section 835. Section 836. Section 836B. Section 837. Section 842AA. In section 842B—
In Schedule 15B, Part 1. Schedule 16. In Schedule 23A—
Schedule 28B. |
| Finance Act 1988 (c. 39) | Sections 23 to 25. Section 34. Section 36(2) to (6). Sections 37, 38 and 40. Section 71. In section 130(7)(c)—
In Schedule 3, paragraphs 11, 15 and 22. In Schedule 6, paragraph 3(3) to (5). |
| Copyright, Designs and Patents Act 1988 (c. 48) | In Schedule 7, paragraph 36(4), (5) and (6). |
| Finance Act 1989 (c. 26) | Sections 30 to 32. Sections 47 and 48. In section 96—
In section 111—
Section 149(3)(d). In section 151—
In Schedule 12, paragraphs 12(1) to (3), 13(1) to (3) and 17. |
| Finance Act 1990 (c. 29) | Sections 17 and 18. In section 25, subsections (1) to (9A), (11) and (13). In Schedule 5, paragraphs 7 to 11 and 16. In Schedule 6—
|
| Contracts (Applicable Law) Act 1990 (c. 36) | In Schedule 4, paragraph 6. |
| Finance Act 1991 (c. 31) | Sections 21 and 22. Section 53. Section 72. Section 118(1). In Schedule 10, paragraph 2. In Schedule 11, paragraphs 1, 2(2), 3 and 4. In Schedule 12, paragraphs 1 and 2. |
| Income Tax (Building Societies) (Annual Payments) Regulations (S.I. 1991/512) | The whole Regulations. |
| Social Security Contributions and Benefits Act 1992 (c. 4) | In paragraph 3 of Schedule 2—
|
| Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) | In paragraph 3 of Schedule 2—
|
| Taxation of Chargeable Gains Act 1992 (c. 12) | Section 6(4). In Schedule 5B, in paragraph 19(3), the “and” immediately before paragraph (c). In Schedule 10, paragraph 14(35) to (38) and (50). |
| Finance Act 1992 (c. 20) | Sections 9 and 10. |
| Finance (No.2) Act 1992 (c. 48) | Section 19(3). Sections 61 and 62. Section 64. In Schedule 5, paragraphs 5 to 7. In Schedule 8, paragraphs 2 to 5. In Schedule 9, in paragraph 2(2), the words “and (6)(a)”. |
| Income Tax (Prescribed Deposit-takers) Order 1992 (S.I. 1992/3234) | The whole Order. |
| Finance Act 1993 (c. 34) | Sections 51 and 52. Section 59. Section 79(2)(b) and the “and” immediately before it. Section 80. Section 118. Section 183(2). Section 208(1). In Schedule 6, paragraphs 8, 9, 13 and 15. In Schedule 20A, paragraph 2(3) and (4). |
| Finance Act 1994 (c. 9) | Sections 75 and 76. Section 77(8) to (10). Section 78. Section 79(3) to (6). Section 123(1) and (6). Sections 209 and 210. Section 214(2) and (3)(a). Section 251(3). In Schedule 8, paragraphs 3(3), 10 and 11. In Schedule 9, paragraph 9. In Schedule 15, paragraph 20. In Schedule 17, paragraph 6. In Schedule 20, paragraph 11(7). |
| Finance Act 1995 (c. 4) | Sections 35 and 36. Section 40(1) and (2). Section 42(2)(a). Sections 70, 71 and 73. Section 79. Section 86. Section 87(5). Section 90. Sections 118 and 119. Section 128. In section 154—
In Schedule 6, paragraphs 17 and 19. Schedules 14 and 15. In Schedule 17, paragraphs 13, 14 and 17. |
| Jobseekers Act 1995 (c. 18) | In Schedule 2, paragraph 15. |
| Deposit-takers (Interest Payments) (Discretionary or Accumulation Trusts) Regulations 1995 (S.I. 1995/1370) | The whole Regulations. |
| Finance Act 1996 (c. 8) | Section 72(1) and (2). Section 73(1) to (3) and (5). Sections 74 to 76. Section 137. Section 155. Section 158. Section 159(4) to (6). Section 161. Section 167(4). In section 171, subsections (3) and (4). In Schedule 6, paragraphs 1 to 3, 8, 12 to 15, 17, 20, 21, 24 and 25. In Schedule 7, paragraph 2. In Schedule 14, paragraphs 18, 33, 35 and 36. In Schedule 20, paragraphs 5, 25(2), 32(b) and 35. In Schedule 21, paragraph 10. Schedule 23. In Schedule 37, paragraphs 2(2)(b), (c) and (d), 3, 4, 8 and 9. In Schedule 38, paragraph 6(2)(e), (g) and (h) and (7) and, in paragraph 7, in sub-paragraph (2), paragraph (c) and the “and” immediately before it and, in sub-paragraph (4), the words “and (c)”. In Schedule 40, paragraphs 3 to 6. |
| Transfer of Functions (Registration and Statistics) Order 1996 (S.I. 1996/273) | In Schedule 2, paragraph 22. |
| European Investment Bank (Designated International Organisation) Order 1996 (S.I. 1996/1179) | The whole Order. |
| Finance Act 1997 (c. 16) | Section 54(1) to (4). Sections 55 and 57. Section 75. Section 78. Section 80(5) and (6). Section 81. In Schedule 7—
Schedule 9. In Schedule 10, paragraphs 5(3), 11 and 13(3). |
| Finance (No. 2) Act 1997 (c. 58) | Section 15(1). Section 16. Section 25(2), (3) and (4). Section 29. Sections 31 and 32. Section 33(1). In section 37—
In Schedule 4, paragraphs 12, 15, 20 and 22. |
| Finance Act 1998 (c. 36) | Section 25. Section 70(3). Sections 72 and 73. Section 79(1). Section 80(2) to (4) and (5)(b). Section 100. Section 102(7). Section 118(10). In Schedule 3, paragraphs 32(2) and (4) and 40. In Schedule 5, paragraphs 26 and 27. In Schedule 7, in paragraph 1, the words “379A(1)(a),” to “(5)
(in the first two places) and (7),”. In Schedule 12, paragraphs 3, 4 and 5(2) and (3). |
| Finance Act 1999 (c. 16) | Section 22. Sections 23, 24 and 25(2). Section 35. Section 36(1) to (6). Section 69. Section 91(1) to (3) and (5). In Schedule 4, paragraph 1(4). |
| Greater London Authority Act 1999 (c. 29) | In section 157(4)(a), the words “income tax and” and “and” at the end. In section 419(2)(a), the word “and” at the end. |
| Financial Services and Markets Act 2000 (c. 8) | In Schedule 20, paragraph 4(4). |
| Limited Liability Partnerships Act 2000 (c. 12) | Section 10(2). |
| Finance Act 2000 (c. 17) | Sections 31 and 32. Section 39(1) to (6). Section 41(3) and (4). In section 46—
In section 63(3), paragraph (b) and the “and” immediately before it. In section 65, the words from “and” to the end. Sections 83(2). Section 111(2) to (5) and (6)(b) and (c). Section 112. In Schedule 17, paragraph 15(3)(b). In Schedule 18, paragraph 1 and Part 2. In Schedule 26, paragraph 6. |
| Child Support, Pensions and Social Security Act 2000 (c. 19) | In Schedule 3, paragraph 8(2). |
| Capital Allowances Act 2001 (c. 2) | Section 4(5). Section 70YI(4). In section 220(8)(a), the words “, within the meaning of section 840 of ICTA”. In section 577(1), the definitions of “tax year” and “the tax year 2001-02”. In Part 2 of Schedule 1, in the entry for “UK property business”, in the second column, the words “section 832(1) of ICTA and”. In Schedule 2—
|
| Finance Act 2001 (c. 9) | Sections 50 and 51. In section 64(2), the words “Part 1 makes amendments relating to venture capital trusts; and”. Section 85(1) and (3). In Schedule 15, paragraph 38. In Schedule 16, Part 1. In Schedule 24, paragraph 4. In Schedule 25, paragraphs 1(2), 3 and 9. In Schedule 29, paragraph 35(2). |
| Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629) | Articles 39 and 136. |
| Finance Act 2002 (c. 23) | Sections 26 to 29. Section 48. Section 94(1) to (4). Section 95. Section 96(1) and (2). Section 97(7) and (8). Section 98. Section 103(4)—
Section 108. Section 109. In Schedule 16—
In Schedule 17, paragraphs 3 and 4. In Schedule 18, in paragraph 5(3)(b), the words from “as it applies” to the end. In Schedule 25, paragraph 57. In Schedule 26, paragraph 40. In Schedule 30, paragraph 1(5). Schedule 33. |
| Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) | In Schedule 3, paragraph 19. |
| Income Tax (Prescribed Deposit-takers) Order 2002 (S.I. 2002/1968) | The whole Order. |
| Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002 (S.I. 2002/2931) | The whole Order. |
| Income Tax (Earnings and Pensions) Act 2003 (c. 1) | Section 1(2). In section 515—
In section 721—
In Part 2 of Schedule 1—
In paragraph 49 of Schedule 3, the entries for “interest” and “United Kingdom”. In paragraph 37 of Schedule 4, the entry for “United Kingdom”. In Schedule 6, paragraphs 2, 45, 48, 50, 51, 100, 108, 166, 226 and 256. |
| Finance Act 2003 (c. 14) | Sections 131 and 132. Section 151. In section 152, paragraph (b) and the word “and” before it. In section 153(1)(a), the words “338B(2)(d) and (4)(b), 349B(2)(b) and (7)(b)(ii),”. Section 202. In Schedule 26, in paragraph 1(2), paragraph (b) and the word “and” before it. In Schedule 27, paragraph 6. In Schedule 35, paragraphs 1 and 5. In Schedule 38, paragraphs 4 and 15. In Schedule 39, paragraph 5(4). In Schedule 40, paragraph 1. |
| Finance Act 2004 (c. 12) | Sections 23 and 24. Section 29. In section 83, subsections (1) to (3) and (6). Section 91. Section 94(1) and (2). Sections 101 and 102. Sections 119 to 130. In section 189(2), the “and” immediately after paragraph (b). Section 192(5). In section 279(1), the definition of “charity” and the words after the definition of “pension sharing order or provision”. In section 280(1), the “and” immediately before the definition of “ITTOIA 2005”. In Schedule 4, paragraph 2. In Schedule 12, paragraphs 10 and 11. In Schedule 17, paragraph 10(2). In Schedule 19, Parts 1 and 3. In Schedule 24, paragraphs 1, 2 and 3(2). In Schedule 27, paragraphs 4(6)(b) and 5. In Schedule 35, paragraphs 8, 13 to 17, 29, 30, 31, 32 and 37. |
| Pensions Act 2004 (c. 35) | In Schedule 3, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (f). In Schedule 8, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (e). |
| Income Tax (Trading and Other Income) Act 2005 (c. 5) | Section 1(2). In section 13(8), the definitions of “payment” and “transfer”. Section 51. Section 108(4)(c) and (d). In section 256—
In section 272(2), the entry in the table relating to section 51. Section 322(2)(b) and (c). In section 328, in the sidenote, the words “Earned income and”. In section 397(2), paragraph (b) and the “or” immediately before it. In section 426, the words after “recipient”. Section 457(3). In section 482(6), the definition of “tax advantage”. In section 618 the words after “recipient”. In section 628—
Section 685A(4)(c) and the “and” immediately before it. In section 686(1) the words after “recipient”. Section 724(3). Sections 876 and 877. In section 878(1)—
In section 879—
In Schedule 1, paragraphs 2 to 4, 25, 89(5) and (6), 98 to 102, 114, 115, 125, 144, 146(2), (3) and (5), 147 to 151, 153, 154, 156, 157, 159, 160, 163 to 168, 169(3), 170(a) and (b), 171(3), 181, 186, 187, 197, 198(2)(a), (b), (d) and (f) to (i), 242, 243(3), 249, 272(3), 277, 278, 281 to 283, 288, 293 to 299, 304 to 307, 311, 312(5), 313(2), 328, 329, 333, 334(3)(a) and (b), 337(b), (d) and (f), 338 to 340, 373(2)(d) and (e), 411, 415, 480, 481, 622, 635, 636 and 640 to 643. In Schedule 2, paragraphs 50(3) and 84. In Part 2 of Schedule 4—
|
| Finance Act 2005 (c. 7) | Sections 8 and 9. Section 14. In section 41(1), in the definition of “tax year”, paragraph (a) and the “and” immediately after it. Section 44(1). In section 47A(3)—
Chapter 7 of Part 2. In Schedule 2, paragraphs 3, 5 and 6. |
| Finance (No. 2) Act 2005 (c. 22) | Section 11. Section 38(3). In Schedule 4, paragraphs 1 and 2. In Schedule 7, paragraph 6. |
| Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) | In Schedule 3, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (f). In Schedule 7, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the “or” immediately after paragraph (e). |
| Finance Act 2006 (c. 25) | Section 75. Section 90. In section 91(1), the words “venture capital trusts, and”. In section 107(7)(a), the words “(within the meaning given by section 839 of ICTA)”. Section 122. In section 139—
In Schedule 7, paragraphs 1 to 6. In Schedule 13, paragraphs 1 to 4, 11, 14 to 17, 19, 21, 22, 30(1)(b) and 37. In Schedule 14, paragraphs 2, 4, 7 and 8. In Schedule 17—
|
C205 Part 2 Repeals having effect in relation to shares issued after 5 April 2007¶
| Reference | Extent of repeal or revocation |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) | In Part 7, Chapter 3 except section 305A. |
| Finance Act 1988 (c. 39) | Section 53. |
| Finance Act 1989 (c. 26) | Section 149(4)(b). Section 170(3). |
| Finance Act 1993 (c. 34) | Section 111. |
| Finance Act 1994 (c. 9) | Section 137(1) and (2). In Schedule 15, paragraphs 1 to 19 and 21 to 27. |
| Finance Act 1995 (c. 4) | Section 66. |
| Finance Act 1996 (c. 8) | In Schedule 20, paragraphs 22 and 23. In Schedule 21, paragraph 7. |
| Finance Act 1997 (c. 16) | Section 74. Schedule 8. |
| Finance Act 1998 (c. 36) | Section 70(1), (2) and (4). Section 71. Section 74(2)(a). In Schedule 7, in paragraph 1, the words “291A(3)(f)(ii)
(twice)”. In Schedule 12, paragraphs 1, 2 and 5(1). In Schedule 13, Part 1. |
| Finance Act 1999 (c. 16) | Section 71. |
| Finance Act 2000 (c. 17) | In Schedule 16, paragraph 2. Schedule 17, except paragraphs 7, 8 and 15(3)(b). |
| Finance Act 2001 (c. 9) | In Schedule 15—
|
| Finance Act 2002 (c. 23) | In section 103(4)(a), the words “297(5B)”. In paragraph 4 of Schedule 9—
In Schedule 17, paragraph 2. |
| Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraphs 37 and 38. |
| Finance Act 2004 (c. 12) | In Schedule 18, Part 1. In Schedule 27, paragraph 4, except sub-paragraph (6)(b). |
| Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 126 and 127. |
| Finance Act 2006 (c. 25) | In section 91(1), the words “the enterprise investment scheme”. In Schedule 14, paragraphs 1, 5 and 6. |
SCHEDULE 4 ¶
Index of defined expressions
Section 1032
| accountancy rental earnings (in Part 11A) | section 614AB(1) |
| accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(1) to (4) |
| accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(1) to (4), as it has effect as a result of section 614CD |
| accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15) | section 948(1) |
| accounts (in Chapter 5B of Part 13) | section 809BZQ |
| accreditation period (in Part 7) | section 342(1) |
| accrued income losses (in Part 12) | section 615(4) |
| accrued income profits (in Part 12) | section 615(2) |
| accumulated or discretionary income (in Chapter 3 of Part 9) | section 480 |
| acquisition value of a qualifying investment (in Chapter 3 of Part 8) | section 438A |
| Act | section 1018 |
| additional rate | section 6(2) (as applied by section 989) |
| adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 |
| alternative finance arrangements (in Part 10A | section 564A(2) |
| alternative finance return (in Part 10A) | sections 564I to 564L |
| arrangements (in Part 5) | section 257(1) |
| arrangements (in Part 5A) | section 257HJ(1) |
| arrangements (in Chapter 2 of Part 9) | section 465(8) |
| arrangements (in Chapter 5B of Part 13) | section 809BZR |
| arrangements (in Chapter 5E of Part 13) | section 809EZE(1) |
| arrangements (in Chapter 8 of Part 13) | section 809ZR |
| asset (in Part 11A) | section 614DG |
| asset representing the leased asset (in Part 11A) | section 614DD |
| assets (in Chapter 2 of Part 13) | section 717 |
| assignment (in the application of this Act to Scotland) | section 1008(1) |
| associate (in Part 5) | section 253 |
| associate (in Part 5A) | section 257HJ(1) |
| associate (in Part 6) | section 253 (as applied by section 332) |
| associate (in Part 7) | section 381 |
| associated (in Chapter 1 of Part 12A) | section 681AM |
| associates (in Chapter 4 of Part 12A) | section 681DL |
| associated operation (in Chapter 2 of Part 13) | section 719 |
| attributable income (in Part 10) | section 540(3) |
| attributable gains (in Part 10) | section 540(3) |
| attributable income and gains (in Part 10) | section 540(3) |
| authorised unit trust | section 989 |
| available income and gains (in Part 10) | section 562(4) |
| basic rate | section 6(2) (as applied by section 989) |
| basic rate limit | section 10 (as applied by section 989) |
| beneficial entitlement (in Chapter 1 of Part 14) | section 822 |
| beneficial entitlement (in Chapter 2B of Part 14) | section 835O(4) |
| the beneficiary (in Chapter 8 of Part 9) | section 499(1)(b) |
| the beneficiary's income (in Chapter 8 of Part 9) | section 499(2) |
| F2135. . . | F2135. . . |
| benefits associated with a gift (in Chapter 2 of Part 8) | section 417 |
| body (in Part 7) | section 382(1) |
| body of persons | section 989 |
| bonus shares (in Chapter 6 of Part 4) | section 151(1) |
| bonus shares (in Part 5) | section 257(1) |
| bonus shares (in Part 5A) | section 257HJ(1) |
| bonus shares (in Part 7) | section 382(1) |
| branch or agency (in Chapter 2B of Part 14) | section 835S(2) |
| building society | section 989 |
| F1475. . . | F1475. . . |
| F1015. . . | F1015. . . |
| F1015. . . | F1015. . . |
| F1015. . . | F1015. . . |
| capital (in Chapter 3 of Part 13) | section 772(1) |
| capital allowance | section 989 |
| capital amount (in Chapter 4 of Part 13) | section 777(7) |
| capital gains relief (in Chapter 3 of Part 4) | section 103(2) |
| capital gains relief (in Chapter 5 of Part 13) | section 790(4) |
| capital sum (in Chapter 4 of Part 12A) | section 681DM |
| the CDFI (in Part 7) | sections 334(2) and 370 |
| certificate of deposit | section 1019 |
| chargeable gain | section 989 |
| chargeable period | section 989 |
| charged amount (in Chapter 2 of Part 8) | section 427 |
| charitable trade (in Part 10) | section 525 |
| charitable trust F196... | paragraph 1 of Schedule 6 to FA 2010 |
| charity | paragraph 1 of Schedule 6 to FA 2010 |
| charity (in Chapter 2 of Part 8) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 430) |
| charity (in Chapter 3 of Part 8) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 446) |
| charity (in Chapter 8 of Part 13) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 809ZR) |
| CITR (in Part 7) | section 333 |
| civil partner (in Chapter 6 of Part 4) | section 151(1) |
| claim | section 1020 |
| close company | section 989 |
| close company (in Chapter 1 of Part 13) | section 713 |
| collective investment scheme (in Chapter 5E of Part 13) | section 809EZE(1) |
| company (except in Part 6, Chapters 1, 3 and 4 of Part 13 and sections 993 and 994) | section 992 |
| company (in Part 6) | section 332 |
| company (in Chapter 1 of Part 13) | section 713 |
| company (in Chapter 3 of Part 13) | section 772(3) |
| company (in Chapter 3A of Part 14) | section 837H(4) |
| company (in Chapter 4 of Part 13) | section 789 |
| company in administration (in Part 5) | section 252(2) |
| company in administration (in Part 6) | section 331(2) |
| company in receivership (in Part 5) | section 252(3) |
| company in receivership (in Part 6) | section 331(3) |
| company UK REIT (in Chapter 4 of Part 11) | section 606(2) |
| F1104 . . . | F1104. . . |
| F1475. . . | F1475. . . |
| compliance certificate (in Part 5) | section 204(1) |
| compliance certificate (in Part 5A) | section 257EC(1) |
| compliance statement (in Part 5) | section 205(1) |
| compliance statement (in Part 5A) | section 257ED(1) |
| connected (in relation to two persons being connected with one another) | section 993 as applied by section 1021(1) (but see exceptions and alternative provision in sections 166 to 171, 257(2) and 313(5) and (6)) |
| control | section 995 as applied by section 1021(2) (but see exceptions and alternative provision in sections 69(7), 139(2), 257(3), 257HJ(3), 313(4) and (6), 394(5), 395(6), 691(4) and 994(1)) |
| conversion (in Part 12) | section 620(7) |
| co-operative (in Chapter 1 of Part 8) | section 401(3) |
| corresponding bonus shares (in Chapter 6 of Part 4) | section 151(1) |
| counteraction notice (in Chapter 1 of Part 13) | section 698(3) |
| cumulative accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(5) |
| cumulative accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(5), as it has effect as a result of section 614CD |
| cumulative normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(5) |
| cumulative normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(5), as it has effect as a result of section 614CD |
| the current lessor (in Part 11A) | section 614DG |
| the current tax year (in Chapter 8 of Part 9) | section 499 |
| debenture (except in sections 559, 560 and 691) | section 1022 |
| deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1) |
| deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK |
| deduction by way of relevant tax relief (in Chapter 4 of Part 12A) | section 681DP |
| F1312. . . | F1312. . . |
| F859. . . | F859. . . |
| F1852. . . | F1852. . . |
| default additional rate | section 6C (as applied by section 989) |
| default basic rate | section 6C (as applied by section 989) |
| default higher rate | section 6C (as applied by section 989) |
| deposit (in Chapter 2 of Part 15) | section 855(2) |
| deposit (in Chapter 19 of Part 15) | section 983 |
| deposit-taker (in Chapter 2 of Part 15 and section 876) | section 853 |
| deposit-taking trade (in Chapter 3A of Part 14 | section 837B(3) |
| director (in Part 5) | section 257(1) |
| director (in Part 5A) | section 257HJ(1) |
| director (in Part 6) | section 332 |
| discretionary or accumulation settlement (in Chapter 2 of Part 15) | section 873(1) |
| disguised fee (in Chapter 5E of Part 13) | section 809EZA(3) |
| disposal (in Part 7) | section 379 |
| disposal of an asset (in Chapter 5B of Part 13) | section 809BZS(3) |
| disposal of shares (in Part 5) | section 254 |
| disposal of shares (in Part 5A) | section 257HH |
| disposal-related liability (in Chapter 3 of Part 8) | section 440 |
| disposal-related obligation (in Chapter 3 of Part 8) | section 439 |
| disposing of land (in Chapter 3 of Part 13) | section 753 |
| dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN |
| disregarded annual payments (in Chapter 1 of Part 14) | section 826 |
| disregarded company income (in Chapter 1 of Part 14) | section 816 |
| disregarded income (in Chapter 1 of Part 14) | section 813(1) |
| disregarded pension income (in Chapter 1 of Part 14) | section 813(3) |
| disregarded savings and investment income (in Chapter 1 of Part 14) | section 825 |
| disregarded social security income (in Chapter 1 of Part 14) | section 813(5) |
| disregarded transaction income (in Chapter 1 of Part 14) | section 814 |
| distribution F2066... | section 989 |
| F1104. . . | F1104. . . |
| F1925. . . | F1925. . . |
| dividends (in Chapter 1 of Part 13) | section 713 |
| dividend additional rate | section 8(3) (as applied by section 989). |
| dividend income | section 19 |
| dividend ordinary rate | section 8(1) (as applied by section 989) |
| dividend trust rate | section 9(2) (as applied by section 989) |
| dividend upper rate | section 8(2) (as applied by section 989) |
| the donor (in Chapter 8 of Part 13) | section 809ZJ(3) |
| double taxation arrangements | section 1023 |
| early tax year (in Chapter 3 of Part 4) | section 112(6) |
| EIS (in Part 5) | section 156(2) |
| EIS original rate (in Part 5) | section 256A |
| EIS rate (in Part 5) | section 158(2A) |
| EIS relief (in Chapter 6 of Part 4) | section 151(1) |
| EIS relief (in Part 5) | section 156(1) |
| EIS relief (in Part 5A) | section 257HJ(1) |
| election | section 1020 |
| eligible for EIS relief (in Part 5) | section 157(1) |
| eligible shares (in Chapter 2 of Part 6) | section 273(1) |
| eligible shares (in Chapter 3 of Part 6) | section 285(3A) and (3B) |
| the 70% eligible shares condition (in Chapter 3 of Part 6) | section 274(2) |
| employment income | section 7 of ITEPA 2003 |
| excluded company (in Chapter 6 of Part 4) | section 151(1) |
| external investor (in Chapter 5E of Part 13) | section 809EZE(1) |
| farming | section 996 |
| finance lessor (in Part 11A) | section 614DG |
| financial instrument (in Part 15) | section 984 |
| firm (in Chapter 2 of Part 4) | section 60(5) |
| firm (in Chapter 3 of Part 4) | section 103(3) |
| firm (in Chapter 5 of Part 13) | section 790(5) |
| the 5 year period (in Part 7) | section 338 |
| for accounting purposes (in Part 11A) | section 614DG |
| foreign employment election | section 989 (and see section 41M of ITEPA 2003) |
| foreign gain claim | section 989 (and see paragraph 1 of Schedule D1 to TCGA 1992) |
| foreign income claim | section 989 (and see section 845A of ITTOIA 2005) |
| F1858. . . | F1858. . . |
| F820. . . | F820. . . |
| generally accepted accounting practice | section 997(1) and (3) |
| gift aid declaration (in Chapter 2 of Part 8) | section 428 |
| gilt-edged securities | section 1024 |
| gross amount of a payment (in Chapter 4 of Part 8) | section 452 |
| F1475. . . | F1475. . . |
| F1104. . . | F1104. . . |
| gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) |
| F980. . . | F980. . . |
| grossing up | section 998 |
| grossed up amount (in Chapter 2 of Part 8) | section 415 |
| gross-paying government securities (in Chapter 5 of Part 15) | section 893(2) |
| group (in Chapter 6 of Part 4 (except in sections 137 and 142)) | section 151(1) |
| group (in Part 5) | section 257(1) |
| group (in Part 5A) | section 257HJ(1) |
| group (in Part 6) | section 332 |
| F1475...) | F1475. . . |
| F1104. . . | F1104. . . |
| group (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) |
| group company (in Part 5) | section 257(1) |
| group company (in Part 5A) | section 257HJ(1) |
| group company (in Part 6) | section 332 |
| group UK REIT (in Chapter 2 of Part 11) | section 591(1) |
| F1104. . . | F1104. . . |
| group UK REIT (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) |
| heritage body (in Chapter 10 of Part 9) | section 507(2) |
| heritage direction (in Chapter 10 of Part 9) | section 507(2) |
| heritage maintenance property (in Chapter 10 of Part 9) | section 507(2) |
| heritage maintenance settlement (in Chapter 10 of Part 9) | section 507(2) |
| higher rate | section 6(2) (as applied by section 989) |
| higher rate limit | section 10 (as applied by section 989) |
| holding company (in Chapter 6 of Part 4) | section 151(1) |
| the 15% holding limit condition (in Chapter 3 of Part 6) | section 274(2) |
| the income retention condition (in Chapter 3 of Part 6) | section 274(2) |
| income tax advantage (in Chapter 1 of Part 13) | section 687 |
| independent agent (in Chapter 2C of Part 14) | section 835Y |
| the independent broker conditions (in Chapter 1 of Part 14) | section 817 |
| the independent broker conditions (in Chapter 2B of Part 14) | section 835L |
| the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 |
| the independent investment manager conditions (in Chapter 2B of Part 14) | section 835M |
| individual (in Chapter 2 of Part 13) | section 714(4) |
| individual (in Chapter 6 of Part 15) | section 905 |
| interest (in Part 12) | section 671 |
| interest payment day (in Part 12) | section 672 |
| interest period (in Part 12) | section 673 |
| interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN |
| the invested amount (in Part 7) | section 337 |
| the investing company (in Chapter 4 of Part 6) | section 286(1) |
| investment (in Chapter 2 of Part 15 and section 876) | section 855(1) |
| investment (in investment scheme) (in Chapter 5E of Part 13) | section 809EZE(2) |
| the investment (in Part 7) | section 334(1) |
| investment company (in Chapter 6 of Part 4) | section 151(1) |
| the investment date (in Part 7) | section 338 |
| investment management services (in Chapter 5E of Part 13) | section 809EZE(1) |
| investment manager (in Chapter 1 of Part 14) | section 827(1) |
| investment manager (in Chapter 2B of Part 14) | section 835S(3) |
| investment scheme (in Chapter 5E of Part 13) | section 809EZA(6) |
| investments (in relation to a company) (in Chapter 3 of Part 6) | section 285(4) |
| investment transaction (in Chapter 1 of Part 14) | section 827(2) |
| investment transaction (in Chapter 2B of Part 14) | section 835S(4) |
| investment trust (in Chapter 5E of Part 13) | section 809EZE(1) |
| the investor (in Part 5) | section 157(1) |
| the investor (in Part 7) | sections 334(1) and 370 |
| issue of shares (in Part 5A) | section 257HI |
| the issuing company (in Part 5) | section 157(1) |
| lease (in Chapter 1 of Part 12A) | section 681AL(2) |
| lease (in Chapter 2 of Part 12A) | section 681BM(2), (3) |
| lease (in Chapter 3 of Part 12A) | section 681CF |
| lease (in Chapter 4 of Part 12A) | section 681DN |
| lease (in Part 11A) | section 614DG |
| the leasing arrangements (in Part 11A) | section 614DG |
| the lessee (in Part 11A) | section 614DG |
| lessee (in Chapter 2 of Part 12A) | section 681BM(4) |
| the lessor (in Part 11A) | section 614DG |
| lessor (in Chapter 2 of Part 12A) | section 681BM(4) |
| limited partner (in Chapter 3 of Part 4) | section 103A |
| linked (in relation to a person) (in Chapter 2 of Part 12A) | section 681BL |
| the listing condition (in Chapter 3 of Part 6) | section 274(2) |
| living together (in relation to married couples and civil partners) | section 1011 |
| local authority | section 999 |
| local authority association | section 1000 |
| major lump sum (in Part 11A) | section 614BC(5) |
| manufactured dividend (in Chapter 2 of Part 11) | section 573(1)(a) |
| F1475. . . | F1475. . . |
| F1104. . . | F1104. . . |
| manufactured dividend (in Chapter 9 of Part 15) | section 573(1)(a) (as applied by section 926(1)) |
| F1475. . . | F1475. . . |
| manufactured interest (in Chapter 9 of Part 15) | section 578(1)(a) (as applied by section 926(1)) |
| F1475. . . | F1475. . . |
| manufactured overseas dividend (in Chapter 9 of Part 15) | section 581(1)(a) (as applied by section 926(1)) |
| market gardening | section 996 |
| market value (in Chapter 5E of Part 13) | section 809EZE(1) |
| market value (in Part 5A) | section 257HJ(6) |
| market value (of an asset) (in Part 5) | section 257(6) |
| market value (of an asset) (in Part 7) | section 382(3) |
| market value of a qualifying investment (in Chapter 3 of Part 8) | section 438 |
| modified net income | section 1025 |
| the nature of income condition (in Chapter 3 of Part 6) | section 274(2) |
| net income | section 23 (see Step 2) (as applied by section 989) |
| new qualifying trade (in Part 5A) | section 257HF |
| nominal value of securities (in Part 12) | sections 676 and 677 |
| non-active partner (in Chapter 3 of Part 4) | section 103B |
| non-charitable expenditure (in Part 10) | section 543 |
| non-UK resident (and references to a non-UK resident or a non-UK resident person) | section 989 |
| normal rent (in Part 11A) | section 614AA |
| normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(1) to (4) |
| normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(1) to (4), as it has effect as a result of section 614CD |
| normal self-assessment filing date | section 989 |
| notice | section 989 |
| obligation (in Chapter 3 of Part 8) | section 439(7) |
| occupation (in Chapter 4 of Part 13) | section 774 |
| offshore installation | sections 1001 and 1002 |
| oil and gas exploration and appraisal | section 1003 |
| ordinary share capital | section 989 |
| ordinary shares (in Part 5) | section 257(1) |
| ordinary shares (in Part 5A) | section 257HJ(1) |
| ordinary shares (in Part 6) | section 332 |
| other income (in Part 9) | section 463 |
| other person (in Chapter 3 of Part 13) | section 763 |
| other person (in Chapter 4 of Part 13) | section 782 |
| F1475. . . | F1475. . . |
| F1475. . . | F1475. . . |
| the overseas part | section 989 |
| overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) |
| F1475. . . | F1475. . . |
| F1475. . . | F1475. . . |
| F1475. . . | F1475. . . |
| F1475. . . | F1475. . . |
| parent company (in Part 5) | section 257(1) |
| parent company (in Part 5A) | section 257HJ(1) |
| parent company (in Part 6) | section 332 |
| participant (in Chapter 5E of Part 13) | section 809EZE(1) |
| pay (in Part 11A) | section 614DG |
| payment (in Chapter 7 of Part 9) | section 493(5) |
| payments in respect of an asset (in Chapter 5B of Part 13) | section 809BZS(4) |
| period A, period B (in Part 5A) | section 257AC |
| period A, period B, period C (in Part 5) | section 159(2), (3), (4) |
| period of account | section 989 |
| period of account (in Part 11A) | section 614DB(1) to (3) |
| permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A |
| permanent establishment (in Part 5) | section 191A |
| permanent establishment (in Part 5A) | section 257HJ(1) |
| permanent establishment (in Chapter 4 of Part 6) | section 302A |
| person abroad (in Chapter 2 of Part 13) | section 718 |
| person involved in a relevant change (in Chapter 5B of Part 13) | section 809BZG(5) |
| person receiving an asset (in Chapter 5B of Part 13) | section 809BZS(2) |
| personal representatives | section 989 |
| post-25 November 1996 scheme (in Part 11A) | section 614D(1)(b) |
| F2380. . . | F2380. . . |
| pre-26 November 1996 scheme (in Part 11A) | section 614D(1)(a) |
| F1475. . . | F1475. . . |
| F1475. . . | F1475. . . |
| F1104. . . | F1104. . . |
| F1475. . . | F1475. . . |
| profits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13) | section 809EZE(1) |
| profits or gains | section 989 |
| property additional rate | section 6D (as applied by section 989) |
| property basic rate | section 6D (as applied by section 989) |
| property deriving its value from land (in Chapter 3 of Part 13) | section 772(2) |
| property higher rate | section 6D (as applied by section 989) |
| property income | section 17A (as applied by section 989) |
| property investment LLP | section 1004 |
| property maintenance purpose (in Chapter 10 of Part 9) | section 507(2) |
| property trust rate | section 9(1A) (as applied by section 989) |
| F1475. . . | F1475. . . |
| F1104. . . | F1104. . . |
| F1475. . . | F1475. . . |
| qualifying annual payment (in Chapter 6 of Part 15) | section 899 |
| qualifying business activity (in Part 5) | section 179 |
| qualifying business activity (in Part 5A) | section 257HG |
| qualifying certificate of deposit (in Part 15) | section 985 |
| qualifying company (in Part 5) | section 180 |
| F1650. . . | F1650. . . |
| qualifying donation (in Chapter 2 of Part 8) | section 416 |
| qualifying film expenditure (in Chapter 3 of Part 4) | section 103D |
| qualifying holding (in Chapter 3 of Part 6) | Chapter 4 of Part 6 |
| the 80% qualifying holdings condition (in Chapter 3 of Part 6) | section 274(2) |
| qualifying interest in land (in Chapter 3 of Part 8) | section 433 |
| qualifying investor (in Part 5) | section 162 |
| qualifying investment (in Part 7) | section 344 |
| qualifying investment (in Chapter 3 of Part 8) | section 432 |
| qualifying new resident | section 989 (and see section 845B of ITTOIA 2005) |
| qualifying partnership (in Chapter 11 of Part 15) | section 932 |
| qualifying period (in Chapter 1 of Part 14) | section 820 |
| qualifying period (in Chapter 2B of Part 14) | section 835O(2) |
| qualifying shares (in Chapter 6 of Part 4) | section 131(2) |
| qualifying subsidiary (in Part 5) | section 191 |
| qualifying subsidiary (in Part 5A) | section 257HJ(1) |
| qualifying subsidiary (in Chapter 4 of Part 6) | section 302 |
| qualifying 90% subsidiary (in Part 5) | section 190 |
| qualifying 90% subsidiary (in Part 5A) | section 257HJ(1) |
| qualifying 90% subsidiary (in Chapter 4 of Part 6) | section 301 |
| qualifying trade (in Part 5) | section 189(1) |
| qualifying trade (in Chapter 4 of Part 6) | section 300 |
| qualifying uncertificated eligible debt security unit (in Part 15) | section 986 |
| quoted Eurobond (in Part 15) | section 987 |
| recognised stock exchange | section 1005 |
| registered (in Chapter 5 of Part 15) | section 895(6) |
| F1139. . . | F1139. . . |
| F1139. . . | F1139. . . |
| registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) |
| registered society (in Chapter 6 of Part 4) | section 151(1) |
| registered society (in Chapter 3 of Part 15) | section 887(5) |
| the Registrar (in Chapter 5 of Part 15) | section 895(6) |
| regulations (in Chapter 5 of Part 6) | section 325 |
| F1475. . . | F1475. . . |
| related period of account (in Part 11A) | section 614DB(5) |
| related tax year (in Part 11A) | section 614DB(4) |
| relevant asset (in Chapter 3 of Part 12A) | section 681CG |
| relevant asset (in Chapter 4 of Part 12A) | section 681DO |
| relevant change in relation to a partnership (in Chapter 5B of Part 13) | section 809BZG |
| the relevant company (in Chapter 4 of Part 6) | section 286(1) |
| relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2) |
| F2379. . . | F2379. . . |
| relevant foreign income | section 989 |
| the relevant holding (in Chapter 4 of Part 6) | section 286(1) |
| F388. . . | F388. . . |
| the relevant shares (in Part 5) | section 157(1) |
| relevant transaction (in Chapter 2 of Part 13) | section 715 |
| relevant transfer (in Chapter 2 of Part 13) | section 716(1) |
| F1475. . . | F1475. . . |
| relievable charity donation (in Chapter 8 of Part 13) | section 809ZI(1) |
| rent (in Part 11A) | section 614DG |
| rent (in Chapter 1 of Part 12A) | section 681AL(3), (4) |
| rent (in Chapter 2 of Part 12A) | section 681BM(5) |
| the rental earnings (in Part 11A) | section 614AC |
| repayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13) | section 809EZE(4) |
| F1475. . . | F1475. . . |
| F1104. . . | F1104. . . |
| research and development (in Part 5A) | section 257HJ(1) |
| retail prices index | section 989 |
| F1475. . . | F1475. . . |
| F722. . . | F722. . . |
| F2189. . . | F2189. . . |
| savings additional rate | section 7A (as applied by section 989) |
| savings allowance | section 12B |
| savings basic rate | section 7A (as applied by section 989) |
| savings higher rate | section 7A (as applied by section 989) |
| savings income | section 18 |
| savings nil rate | section 7 |
| savings trust rate | section 9(1B) (as applied by section 989) |
| F2261. . . | F2261. . . |
| scheme administrator | section 989 |
| Scottish basic rate | section 989 |
| F2261. . . | F2261. . . |
| Scottish intermediate rate | section 989 |
| Scottish rate | section 989 |
| Scottish rate resolution | section 989 |
| Scottish taxpayer | section 989 |
| section 946 payment (in Chapter 15 of Part 15) | section 945(1) |
| securities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2)) | section 285(2) |
| securities (in Part 12) | section 619 |
| securities (in Chapter 1 of Part 13) | section 713 |
| securities of the same kind (in Part 12) | section 619(6) |
| SEIS (in Part 5A) | section 257A(2) |
| settled property | section 466 (as applied by section 989) |
| settlor | sections 467 to 473 (as applied by section 989) |
| share (in Chapter 3 of Part 13) | section 772(3) |
| share (in Chapter 4 of Part 13) | section 789 |
| shares (in Chapter 6 of Part 4) | section 151(1) |
| shares (in Part 6) | section 332 |
| share loss relief (in Chapter 6 of Part 4) | section 131(1) |
| shares, stock or other securities included in the official UK list | section 1005 |
| shares, stock or other securities listed on a recognised stock exchange | section 1005 |
| sideways relief (in Chapter 2 of Part 4) | section 60(4) |
| sideways relief (in Chapter 3 of Part 4) | section 103(1) |
| sideways relief (in Chapter 5 of Part 13) | section 790(3) |
| single company (in Part 5) | section 257(1) |
| single company (in Part 5A) | section 257HJ(1) |
| single company (in Part 6) | section 332 |
| the 6 year period (in Chapter 6 of Part 7) | section 359(3) |
| split year | section 989 |
| spouse (in Chapter 6 of Part 4) | section 151(1) |
| starting rate for savings | section 7 |
| starting rate limit for savings | section 12 |
| F1475. . . | F1475. . . |
| subsidiary (in Chapter 1 of Part 8) | section 401(3) |
| 51% subsidiary | section 989 |
| 75% subsidiary | section 989 |
| the successor company (in Chapter 5 of Part 6) | section 323(3) |
| sum (in Chapter 5E of Part 13) | section 809EZB(3) |
| sum (in Part 11A) | section 614DG |
| sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG |
| sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A) | section 681DH |
| surrender (in the application of this Act to Scotland) | section 1008 |
| tainted donation (in Chapter 8 of Part 13) | section 809ZJ |
| F1650. . . | F1650. . . |
| tax enactments (in Chapter 5 of Part 6) | section 325 |
| tax relief certificate (in Part 7) | section 348(1) |
| tax year | section 4(2) (as applied by section 989) |
| the tax year 2007-08 etc | section 4(4) (as applied by section 989 |
| the termination date (in relation to shares) (in Part 5) | section 256 |
| total income | sections 23 (see Step 1) and 31 (as applied by section 989) |
| trade (except in Parts 5 and 6) | section 989 |
| trade (in Part 5) | section 989 (but see sections 189(2) and 232(7)) |
| trade (in Part 6) | section 989 (but see sections 300(4) and 313(3)) |
| F1475. . . | F1475. . . |
| trade carried on through a branch or agency (in Chapter 9 of Part 15) | section 926(2) |
| trading company (in Chapter 6 of Part 4) | section 151(1) |
| trading group (in Chapter 6 of Part 4) | section 151(1) |
| trading stock (in Chapter 1 of Part 13) | section 713 |
| transaction income (in Chapter 1 of Part 14) | section 814(5) |
| transaction in securities (in Chapter 1 of Part 13) | section 684(2) |
| F1475. . . | F1475. . . |
| transfer (of securities) (in Part 12) | section 620 |
| transfer (in Chapter 2 of Part 13) | section 716(2) |
| transfer (in Chapter 5A of Part 13) | Section 809AZF(3) |
| transfer with accrued interest (in Part 12) | section 623 |
| transfer with unrealised interest (in Part 12) | section 625 |
| transfer without accrued interest (in Part 12) | section 624 |
| transferee (in Part 12) | section 621 |
| transferor (in Part 12) | section 621 |
| transfer taking place (in Chapter 5A of Part 13) | Section 809AZF(3) |
| trust rate | section 9(1) (as applied by section 989) |
| the trustees of a settlement (in Part 9) | section 463 |
| type 1 finance arrangement (in Chapter 5B of Part 13) | section 809BZA |
| type 2 finance arrangement (in Chapter 5B of Part 13) | section 809BZF |
| type 3 finance arrangement (in Chapter 5B of Part 13) | section 809BZJ |
| UK generally accepted accounting practice | section 997(2) |
| UK property business | |
| Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) | |
| UK public revenue dividend (in Chapter 5 of Part 15) | section 891 |
| UK resident (and references to a UK resident or a UK resident person) | section 989 |
| F1475. . . | F1475. . . |
| F1475. . . | F1475. . . |
| the UK part | section 989 |
| umbrella scheme | section 989 |
| unauthorised unit trust | section 989 |
| unit holder | section 989 |
| unit trust scheme | section 1007 |
| United Kingdom | section 1013 |
| unrealised interest (in Part 12) | section 625 |
| the value of the net benefit to a charity (in Chapter 3 of Part 8) | section 437 |
| variable rate securities (in Part 12) | section 627 |
| VCT | section 259(1) (as applied by section 989) |
| VCT approval (in Part 6) | section 259(2) |
| VCT-in-liquidation (in Chapter 5 of Part 6) | section 320 |
| VCT relief (in Part 6) | section 258 |
| venture capital trust | section 259(1) (as applied by section 989) |
| Welsh additional rate | section 6B (as applied by section 989) |
| Welsh basic rate | section 6B (as applied by section 989) |
| Welsh higher rate | section 6B (as applied by section 989) |
| Welsh property additional rate | section 6B(1A) (as applied by section 989) |
| Welsh property basic rate | section 6B(1A) (as applied by section 989) |
| Welsh property higher rate | section 6B(1A) (as applied by section 989) |
| Welsh taxpayer | section 989 |
| winding up receipt (in Chapter 3A of Part 14) | section 837C(3) |
| woodlands | section 996 |
| the year of the loss (in Chapter 6 of Part 4) | section 131(1) |
Footnotes
- I1S. 1030 wholly in force at 6.4.2007; s. 1030(1) in force at 6.4.2007 see s. 1034(1); s. 1030(2)-(4) in force at 20.3.2007 see s. 1034(4)(b)
- C1Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order (S.I. 2009/317), art. 3, Sch.
- F1S. 103D inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 9, 21
- F2Sch. 1 para. 345(2)(b) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 10(c)
- C2S. 281(f)(iii) modified (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 3(5)
- F3S. 280A inserted (with effect in accordance with Sch. 16 para. 20(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 16 para. 20(3), (4)
- F4Words in s. 721(3) inserted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 10(2)
- F5S. 809L(2)(c) and word inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(3)(b)
- F6Sch. 1 para. 191 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
- F7Words in s. 46(6)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 56; S.I. 2009/403, art. 2(2) (with art. 10)
- F8Words in s. 243(4) 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(b)
- F9S. 274(4)(5) inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(2), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(2)(d); S.I. 2011/662, art. 2
- F10S. 809D(1)(za) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(4) (with s. 40(1)(2))
- F11S. 809B(2) 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(b) (with Sch. 46 para. 26)
- F12S. 309A(5)(6) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 11(2)(a); S.I. 2015/1836, reg. 2(b)
- F13Word in s. 275(3)(b) 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(3); S.I. 2011/662, art. 2
- F14S. 284(1): s. 284 renumbered as s. 284(1) (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)
- F15S. 127ZA omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(b), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- C3S. 213 excluded (20.5.2020) by Finance Act 2020 (c. 14), s. 110(1)(2)
- F16S. 173A(6)(7) 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. 7(5)
- F17Word in s. 731(4) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 38(5), 70(1)
- F18Word in s. 731(4) inserted (with effect in accordance with Sch. 10 para. 9(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 5(b)
- F19S. 480(5) substituted for s. 480(5)(6) (with effect in accordance with s. 65(4) of the amending Act) by Finance Act 2007 (c. 11), s. 65(3)
- F20S. 127 omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(a), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F21Words in s. 289(5) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(4), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(9); S.I. 2011/662, art. 2
- F22Words in Sch. 4 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. 36(2)
- F23Words in s. 6(3)(a) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(2)(17)
- F24Sch. 2 para. 168 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(19) (with reg. 32)
- C4S. 10(5): sum specified (for the tax years 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 5(1)
- F25Words in s. 809Y(6) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 3(4)
- F26Words in s. 57(1)(f) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F27Words in s. 895(6) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 40 (with art. 4)
- F28Word in s. 720(7) inserted (with effect in accordance with Sch. 10 para. 9(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 3(b)
- F29Pt. 15 Ch. 2 heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 4
- F30Sch. 1 paras. 187-190 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. 2 (with Sch. 2)
- C5S. 809E applied by 2005 c. 5, s. 643I(1)(g) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- C6S. 564S applied (S.) (1.4.2015) by Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), s. 70(2), sch. 8 para. 6 (with s. 69); S.S.I. 2015/108, art. 2
- F31Words in s. 482 inserted (with effect in accordance with s. 19(10) of the amending Act) by Finance Act 2015 (c. 11), s. 19(8)
- F32S. 809BZJ(2A) inserted (17.7.2012) (with effect in accordance with Sch. 13 para. 42 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 36
- F33Word in s. 744(1) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 17(2)
- F34Words in s. 53(4)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 57; S.I. 2009/403, art. 2(2) (with art. 10)
- F35Word in s. 809N(7)(c) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(9)(a)
- F36Ss. 735, 735A substituted for s. 735 (with effect in accordance with Sch. 7 para. 170 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 169
- F37Sch. 1 para. 243 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
- F38S. 2(5B) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 4
- C7Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))
- F39Words in s. 726(2) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 13
- F40Words in s. 991(3) substituted (1.3.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 10 para. 6; S.I. 2014/377, art. 2(1)(a), Sch. Pt. 1
- F41S. 734A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 41, 70(1)
- F42Word in s. 854(3) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 8
- F43Ss. 742B-742E and cross-heading inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 9 para. 2
- C8S. 886 modified (temp.) (31.12.2020) by The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 39; 2020 c. 1, Sch. 5 para. 1(1)
- F44Words in s. 54(4)(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(7)
- F45Words in s. 46(3) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F46S. 809VE(6) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(4)
- F47S. 10(3B)(3C) omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 4(a)
- F48Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 4
- F49Word in s. 274(3)(f) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(3)
- F50Words in s. 734(5) 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(5)
- F51S. 117(2) omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(2), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F52S. 888A inserted (26.3.2015 for specified purposes, 1.1.2016 in so far as not already in force) by Finance Act 2015 (c. 11), s. 23(1)(2)(3); S.I. 2015/2035, reg. 2
- F53S. 152(1) substituted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(a)
- F54Words in s. 973(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 560(3)(a) (with Sch. 2)
- F55Word in s. 809VD(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(3)(f)
- F56S. 11B inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(5), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
- F57S. 728(2A) inserted (with effect in accordance with Sch. 10 paras. 20, 21(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 14(4)
- F58Words in s. 745(2) substituted (with effect according to art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(9)(b)
- F59S. 55D(8)(c) inserted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 57(2)(c); S.I. 2022/283, reg. 2
- F60Words in s. 23 inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 19
- F61Ss. 280C, 280D 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. 5
- F62Words in s. 327(4) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(3)(b)
- F63Word in s. 327(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16)
- F64Ss. 496A , 496B and cross-heading inserted (with effect in accordance with art. 3(7) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(3) (with art. 3(10))
- F65Words in s. 392(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. 521(a) (with Sch. 2)
- F66Words in s. 989 inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 78(5) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F67S. 721(3B) substituted for s. 721(3B)(3BA) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 29, 70(1)
- F68S. 112 heading substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 13(b), 21
- F69Words in s. 809T(1)(b) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 9(2), 15(2)
- F70Words in s. 747(1)(b) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 49, 70(1)
- F71Words in s. 27(6)(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. 74(a) (with Sch. 9 paras. 1-9, 22)
- F72S. 497 cross-heading inserted (with effect in accordance with art. 3(7) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(4) (with art. 3(10))
- C9S. 23 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 24(3)
- F73Words in s. 23 substituted (with effect in accordance with Sch. 3 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 3 para. 2(2)
- F74S. 2(14)(d) and preceding word 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. 69 (with Sch. 9 paras. 1-9, 22)
- F75S. 976(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. 717 (with Sch. 2 Pts. 1, 2)
- C10S. 809VA excluded (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(7)
- F76S. 926(1)(1A) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 29
- F77S. 6(1)(d) and preceding word inserted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(2)
- F78Sch. 1 para. 231 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)
- F79Words in s. 45(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(4)(c)
- F80Words 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(2), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F81S. 331A(5A) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(5)(b)(6) (with s. 30)
- F82S. 425(5)(a)(ii)(iii) 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(4)(a)(ii)
- F83Words in s. 747(4)(b) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 49, 70(1)
- F84S. 809N(9)(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(9)(b)(iii)
- F85Words in s. 75(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. 46(2)(b), 61(1)
- C11S. 57 excluded (for the tax years 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 5(3)(b)
- F86S. 127B inserted (17.7.2012) (with effect in accordance with s. 10(5)-(7) of the amending Act) by Finance Act 2012 (c. 14), s. 10(4)
- F87Words in s. 809M(1) substituted (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. 13
- F88Words in s. 559(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. 536 (with Sch. 2)
- F89Words in s. 29(4)(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. 76(2) (with Sch. 9 paras. 1-9, 22)
- F90Words in s. 989 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 107
- F91Words in s. 26(1)(a) 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)(ii)
- F92Words in s. 989 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. 7 para. 92 (with Sch. 9 paras. 1-9, 22)
- F93S. 8(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(2)
- F94S. 30(2) substituted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(b)
- F95Words in s. 432(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(10)(b)
- F96Words in s. 257(1) substituted (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), Sch. 7 paras. 21, 25
- F97S. 743(4) omitted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 16(4)
- F98Words in s. 280B(5) 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(6)
- F99Words in s. 239(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(2)(a)
- F100S. 179(3) 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)(b); S.I. 2011/662, art. 2
- F101Word in s. 274(3)(d) 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)(c); S.I. 2011/662, art. 2
- C12S. 1014 excluded (27.7.2010) by Finance (No. 2) Act 2010 (c. 31), s. 5(3)
- F102S. 904(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. 708 (with Sch. 2 Pts. 1, 2)
- F103S. 809VK(5) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 105
- F104Sch. 2 para. 98 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(c)
- F105S. 10(5A)(5B) substituted for s. 10(5A) (with the substituted s. 10(5A) having effect for the tax year 2023-24 and subsequent tax years, and the substituted s. 10(5B) having effect for the tax year 2028-29 and subsequent tax years) by Finance Act 2023 (c. 1), s. 6(1)(3)(5)
- F106S. 297A(3A)(3B) 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. 12(b)
- F107Words in s. 170(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. 499(a) (with Sch. 2)
- F108Sch. 1 para. 406 omitted (21.7.2008 with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 27(4)
- F109Word in s. 809L(6) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(6)(b)
- F110S. 1025(4) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(18) (with reg. 32)
- F111Words in s. 713 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. 7(3)
- F112Words in s. 488(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 71(3)(a), 89 (with Sch. 8 paras. 90-96)
- F113Words in s. 274(3)(f) 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)(b)
- F114S. 55C(1)(ca) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(7)(b)(10)
- F115Words in s. 55D(4) 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(11)(12)(a)
- F116S. 61 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. 41, 61(1)
- F117Ss. 809BZQ-809BZS and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 6 (with Sch. 9 paras. 1-9, 22)
- C13S. 993 applied (with modifications) by 1992 c. 12, s. 103KG(15) (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))
- C14S. 21 excluded (17.7.2012) by Finance Act 2012 (c. 14), s. 2(2)
- C15S. 994 applied by S.I. 2006/964, reg. 69J(10)(a) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)
- F118Words in s. 55B(3) inserted (with effect in accordance with art. 1(2) of the amending S.I.) The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1, 12(6)(b)(ii)
- F119Words in s. 836(3) omitted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(7), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F120Words in s. 731(3) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 38(4), 70(1)
- F121Words in s. 809VH(1)(d) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(b)
- F122Word in s. 720(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. 60 (with Sch. 46 para. 73)
- F123Words in s. 147(7) inserted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 98(3)(a)
- F124Words in s. 1(1)(a) inserted (17.7.2012) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 6(2)
- F125Word in s. 397(2)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(5) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C16S. 993 applied by 2004 c. 12, s. 228ZA (as inserted (with effect in accordance with Sch. 4 para. 10(2) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 10(1))
- F126Pt. 13 Ch. 5C 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. 7 (with Sch. 9 paras. 1-9, 22)
- F127S. 809Z4(3)(d) 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. 12(c)
- F128Word in s. 809VO(8)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(c)(i), 21(1)
- F129S. 815(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(15)(b)
- C17S. 809B applied by 1992 c. 12, s. 16ZC(1)(c) (as substituted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 5)
- F130S. 55B(2)(ba) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(6)(b)(10)
- F131Word in s. 280(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(5); S.I. 2011/662, art. 2
- F132Words in s. 237(3) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 59(3)(b); S.I. 2009/403, art. 2(2) (with art. 10)
- F133Words in s. 1016(2) 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. 260(5), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)
- C18S. 21 excluded (21.7.2009) by Finance Act 2009 (c. 10), s. 2(2)
- F134Words in s. 36 heading substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(d)
- F135Words in s. 842 heading inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(9)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F136Words in s. 685(2) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(a)(ii) (with s. 33(9)(10))
- F137Pt. 14 Ch. 3A 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. 71 (with Sch. 9 paras. 1-9, 22)
- F138Words in s. 718(2)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 59 (with Sch. 46 para. 73)
- C19S. 257PE(2) modified by 1992 c. 12, Sch. 8B para. 8(2) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)
- F139Word in s. 274(3)(d) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 18 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 2(3)
- F140Words in s. 809YD(7) 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(5)(a)
- C20S. 993 modified (with effect in accordance with s. 35(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 12 para. 2(7)(c)
- F141Word 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(b)
- F142Words 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(2) (with Sch. 2)
- F143Words in s. 904(2)(b)(ii) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(14) (with reg. 32)
- F144Words in s. 170(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. 499(b) (with Sch. 2)
- F145S. 735B inserted (with effect in accordance with Sch. 8 para. 39 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 38
- F146Ss. 809ZE , 809ZF 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. 551 (with Sch. 2)
- F147S. 230(3) repealed (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 39(2), Sch. (with art. 4)
- C21S. 966 excluded (19.7.2016) by The Major Sporting Events (Income Tax Exemption) Regulations 2016 (S.I. 2016/771), regs. 1, 6
- F148S. 224(4)(aa) inserted (with effect in accordance with Sch. 5 para. 22 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 15(2)
- F149S. 257AAA inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(2)(b)(4); S.I. 2018/931, reg. 2(a)
- F150Word in s. 863 cross-heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 13
- F151S. 917A and cross-heading inserted (with effect in accordance with s. 41(2) of the amending Act) by Finance Act 2016 (c. 24), s. 41(1) (with s. 41(3)(4))
- F152Words in s. 257DJ(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 71; S.I. 2014/1640, art. 5(2)(cc)
- F153Words in s. 462(5) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 69, 89 (with Sch. 8 paras. 90-96)
- F154Words in s. 294A(7) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(4)(a)(6) (with s. 30)
- F155Words in s. 384B(1) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 63
- F156Words in s. 528(2)(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. 55, 61(1)
- F157S. 257MIA 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. 8
- F158S. 106 repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 12, 21, Sch. 27 Pt. 2(1)
- F159Sch. 1 para. 255 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
- F160Word in s. 815(3) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(15)(a)
- F161S. 606(1)-(7) 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)(c)
- F162S. 281(1)(f) applied (with modifications) by SI 2004/2199 reg. 13(10) as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2015 (S.I. 2015/361), regs. 1(1), 2(2)
- F163Words in s. 809ZC(1) 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. 550 (with Sch. 2)
- F164Sch. 1 paras. 187-190 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. 9 (with Sch. 9 paras. 1-9, 22)
- F165S. 1022(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 13
- F166S. 158(2ZA)(2ZB) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 1(4), 10; S.I. 2018/931, reg. 3(a)
- F167Sum in s. 528(6)(b) substituted (with effect in accordance with s. 41(2) of the amending Act) by Finance Act 2019 (c. 1), s. 41(1)(a)
- F168Word in s. 735C(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 46(3)(b), 70(1)
- F169Sch. 2 para. 38(5) 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)
- F170Words in s. 809R(9) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(7)(a), 21(1)
- F171S. 925B omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 27
- F172S. 256A 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(4)(6); S.I. 2011/2459, art. 2
- F173Words in s. 196A inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(5)
- F174S. 127 cross-heading omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(3)(c), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F175Sch. 1 para. 419 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)
- C22S. 874 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 5
- F176S. 745(1B) inserted (with effect according to art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(9)(a)
- F177Words in s. 392(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. 521(b) (with Sch. 2)
- F178Words in s. 850(6) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 5(6)
- F179S. 728(3)(a) omitted (with effect in accordance with Sch. 10 paras. 20, 21(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 14(5)
- F180Sum in s. 37(2) substituted (26.3.2015 for the tax year 2015-16) by Finance Act 2015 (c. 11), s. 2(1)(a)
- C23S. 495 excluded (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 12(4)
- F181Word in s. 1026 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. 86(a) (with Sch. 9 paras. 1-9, 22)
- F182Words in s. 809M(3)(ca) substituted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), s. 33(3)(4)
- F183Words in s. 743(3) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 16(3)
- C24S. 257PA(1) applied (with modifications) by 1992 c. 12, Sch. 8B para. 8(1) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)
- F184Words in s. 667(2)(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. 23(2)(b)
- C25S. 21 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 3(2)
- F185S. 38(2)(b) substituted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 256(2)
- F186Word in s. 17 heading substituted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(7)(b)(i)(17)
- F187Words in s. 330(4) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(6)
- C26Pt. 9 Ch. 2 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1169(1), 1184(1) (with Sch. 2)
- F188Word in s. 564D(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), 2(2)(a) (with art. 1(3))
- F189Words in s. 108(9) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 11(b), 21
- F190Words in s. 32 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. 77(4) (with Sch. 9 paras. 1-9, 22)
- F191Words in s. 564G(1)(h) inserted (with effect in accordance with s. 34(4) of the amending Act) by Finance Act 2018 (c. 3), s. 34(2)(a)
- C27S. 966 excluded (retrospective to 8.7.2015) by Finance (No. 2) Act 2015 (c. 33), s. 30(4)(6)
- F192Words in s. 809R(5) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(4), 21(1)
- F193S. 975(7) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(c) (with reg. 32)
- F194Words in s. 72(5)(b) inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 5(a)
- F195Word in s. 812(1)(a) 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. 66
- F196Words in Sch. 4 omitted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(i), 34(2); S.I. 2012/736, art. 17
- F197Words in Sch. 4 inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 11
- F198Words in s. 987(1)(b) inserted (with effect in accordance with s. 34(3) of the amending Act) by Finance Act 2018 (c. 3), s. 34(1)(b)
- F199S. 730(8) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 37(6), 70(1)
- F200S. 1014(5)(b)(iiia) 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. 6(4)
- F201S. 192(1)(ia)-(ic) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 5(a), 10 (with Sch. 11 para. 11)
- F202Words in s. 936(2)(e) 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(b) (with Sch. 2)
- F203Pt. 13 Ch. 6 inserted (21.7.2008 with effect in accordance with Sch. 20 para. 2(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 2(1) (with Sch. 20 para. 2(3))
- F204Words in s. 989 inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(10), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
- F205S. 36 omitted (with effect in accordance with s. 2(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 2(5)
- F206Words in s. 705(3) 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. 459(3)
- F207S. 809Z7(7) omitted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 12 para. 14
- F208Words in s. 102(1)(a) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 7(2)(a), 21
- F209S. 64(8)(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)(i)
- F210S. 674(7) 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. 454
- F211S. 287(2A) 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(5)
- F212Words in s. 120(7) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 62(2)
- C28S. 889 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)
- F213Words in s. 809VH(5) 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)(i)
- F214S. 876(1)(1A) substituted for s. 876(1) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 2
- F215Words in s. 30(1) inserted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(c)
- F216Words in s. 382(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(8)
- F217S. 531(2A) inserted (with effect in accordance with s. 52(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 17 para. 18(a)
- F218Words in s. 426(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. 525 (with Sch. 2)
- F219S. 306(7) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 12(4), 13
- C29S. 809X excluded (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(7)
- F220Word in s. 809VD(2)(b) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(b)
- F221Words in s. 886(1)(b) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 12(a)(ii) (with regs. 7(4), 9(1))
- F222Sch. 1 para. 325 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(e), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)
- F223Ss. 292AA, 292AB 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. 8
- F224Word in s. 57(1)(h) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(10)(b)
- F225S. 113(7)(b) and word 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. 53, 61(1)
- F226Words in s. 974(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 561(3)(b) (with Sch. 2)
- C30S. 543(1)(f) modified by Income and Corporation Taxes Act 1988 (c. 1), s. 339(3B)(a) (as inserted by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 5(1)(2))
- F227S. 64(8)(ba) inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 4
- F228Words in s. 813(2) 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. 282 (with Sch. 9 paras. 1-9, 22)
- F229Words in s. 26(1)(a) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(8)(b)
- F230Words in s. 10 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(6)
- F231Words in s. 989 omitted (8.4.2010 for specified purposes and with effect in accordance with Sch. 6 para. 34(1) of the amending Act, 8.3.2012 with effect as mentioned in art. 18 of the commencing S.I) by virtue of Finance Act 2010 (c. 13), Sch. 6 para. 23(6); S.I. 2012/736, art. 18
- F232Word in s. 833(7) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 37 para. 5(6)(a)
- F233Words in s. 1016(2) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(7) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F234Word in s. 389(4) omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(5), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F235S. 26(1)(a) entry 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. 8
- F236S. 13(2A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(2)
- F237Word in s. 809Q(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(2)(b), 21(1)
- F238Words in s. 809VH(1)(a) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(a)
- F239Words in s. 809D(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(3)
- F240Sch. 1 para. 390 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 3(2)(c)
- F241Words in s. 809D(1A) 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. 4(b) (with Sch. 46 para. 26)
- F242Words in s. 363(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. 515 (with Sch. 2)
- F243Words in s. 180B(3) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(4)
- F244Word in s. 809Y(2) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 3(2)
- F245Words in s. 887(1)(a) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 110(3) (with Sch. 5)
- F246S. 726 substituted (21.7.2008 with effect in accordance with Sch. 7 para. 170 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 165
- F247Words in s. 105(11) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 11(a), 21
- F248Words in s. 809H(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. 3(4)
- F249S. 748(4A) inserted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 158(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
- F250Words in s. 327(4) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(3)(c)
- F251S. 946(a) 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. 22
- F252Sch. 1 para. 238 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)
- F253Words in s. 257MQ(1)(b) omitted (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(2)(a)
- F254Words in s. 449(3) 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)(iv)
- F255S. 172(aaa)(aab) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 6(b)
- F256Words in s. 886(2) 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)(b) (with regs. 52-58)
- F257S. 726(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(2)
- F258Word in s. 237(1) omitted (1.4.2010) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 59(2)(a); S.I. 2009/403, art. 2(2) (with art. 10)
- F259Words in s. 294A(8) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(12)(a)
- F260Words in s. 809F(4) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 102
- C31S. 57 excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 2(2)(b)
- F261S. 274(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F262Words in s. 873(2)(a) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(12) (with reg. 32)
- F263S. 809Q(1A) inserted (with effect in accordance with Sch. 6 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 5
- C32S. 193(5)(b) 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. 44 (with Sch. 2)
- F264Words in s. 725(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 22(3)(a) (with Sch. 20 para. 50(9))
- F265Words in s. 74D(4) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 8(2)
- F266Words in Sch. 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. 36(3)
- F267Words in s. 6(3)(b) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(2)(10)
- F268Words in s. 989 inserted (16.12.2010 with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 2
- F269S. 835M 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. 6 para. 11 (with Sch. 9 paras. 1-9, 22)
- F270Words in s. 75(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. 46(2)(a), 61(1)
- F271Words in s. 178A(6) inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 11(2)
- F272Words in s. 448(3) 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)(iii)
- F273S. 726(8) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 32(6), 70(1)
- F274Words in s. 973(1)(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(2) (with Sch. 2)
- F275Sch. 2 para. 44(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)
- F276S. 729B inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 36, 70(1)
- F277Sch. 1 para. 146 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)
- F278Pt. 11A 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. 3 para. 2 (with Sch. 9 paras. 1-9, 22)
- F279Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(b)
- F280Words in s. 326 heading substituted (with effect in accordance with s. 12(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 12(2)(a)
- F281S. 2(11A) 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. 238 (with Sch. 9 paras. 1-9, 22)
- F282Words in s. 751 heading 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. 461(2)
- F283Formula in s. 224(2) 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. 18(a)
- F284S. 718(1) substituted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 2(2)
- F285Words in s. 681AD(2)(a)(ii) 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. 57, 61(1)
- F286Words in s. 527(2)(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. 530 (with Sch. 2)
- F287S. 292A(2)-(2B) substituted for s. 292A(2) (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(2)
- F288Word in s. 538A(1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(a), 17(1)
- F289Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(a)
- F290S. 809R(4A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(3), 21(1)
- F291Words in Sch. 2 para. 81 inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(4), 13; S.I. 2018/931, reg. 4(e)
- C33S. 966 excluded (30.6.2022) by The Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations 2022 (S.I. 2022/493), regs. 1, 3(4)
- F292Sch. 1 para. 353 repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 10 (with s. 20(2), Sch. 8)
- F293Words in s. 454(4)(a) 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)(a)
- F294Words in s. 280B(4)(c) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(8)
- C34S. 21 excluded (17.7.2014) by Finance Act 2014 (c. 26), ss. 1(4)(a), 2(2)(a)
- F295S. 721(5)(a) omitted (with effect in accordance with Sch. 10 paras. 20, 21(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 10(5)
- F296Sch. 1 para. 183 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)(ii)
- F297Words in s. 414(2)(b) 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. 20
- F298Words in Sch. 4 inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(11), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
- F299Words in s. 110(1)(a) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 10(c), 21, Sch. 27 Pt. 2(1)
- F300Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(7)
- F301Word in s. 809F(4) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 22 (with Sch. 46 para. 26)
- C35Ss. 66-70 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(a)
- F302Sch. 1 para. 198(5)-(7) 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)
- F303S. 899(5)(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. 554 (with Sch. 2)
- F304S. 721A 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)
- F305S. 979A inserted (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2009 (c. 10), s. 33(4)
- C36S. 194 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. 45 (with Sch. 2)
- F306S. 96(7)(ba) inserted (17.7.2012) (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2012 (c. 14), s. 9(2)
- F307S. 981A omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(11)(12)
- F308Word in s. 278(1) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(c), 13; S.I. 2018/931, reg. 4(a)
- F309Words in s. 1016(2) 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. 260(4), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)
- F310S. 281(1A) inserted (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 3(3)
- F311Words in s. 17(1) 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. 8(2)
- F312Pt. 9A inserted (with effect in relation to disposals on or after 5.7.2016) by Finance Act 2016 (c. 24), s. 79(1), 82(1) (with s. 82(2)-(15)); which insertion also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)
- F313Words in s. 886(1) 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)(i) (with regs. 52-58)
- C37S. 993 applied (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 76(3)(a), 82(3)(a), 119, 122
- F314S. 809V cross heading substituted (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. 6
- F315Ss. 809RA-809RD inserted (with effect in accordance with Sch. 6 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 6
- C38Pt. 13 Ch. 2 modified (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 10(9), 11
- C39Ss. 742C-742E applied by 2005 c. 5, s. 643I(8) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F316S. 735B heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 45(2), 70(1)
- F317Words in s. 55C(1)(c) 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(4)
- F318Words in s. 32 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 5, 21
- F319Words in s. 55C(1)(c) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(7)(a)(10)
- F320S. 286(3)(ea) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 6(2) (with Sch. 16 para. 6(5)(6))
- F321S. 429 repealed (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), s. 50(1)(4)
- F322Words in s. 498(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(7)(a)(iii)
- F323Words in s. 497(1) inserted (with effect in accordance with art. 3(8) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(5)(b) (with art. 3(10))
- F324S. 847(5)(za) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 21(b)
- F325Words in s. 139(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. 497 (with Sch. 2)
- F326Words in s. 257DJ(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 52; S.I. 2020/45, reg. 2
- F327S. 25(3) entry omitted (21.7.2008 with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 27(3)
- F328S. 2(11ZA) inserted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 17(b)
- C40S. 23 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 10(1) (with Sch. 16 para. 10(3))
- F329Pt. 14 Ch. 2B 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. 1 (with Sch. 9 paras. 1-9, 22)
- F330Word in s. 64(8)(ba) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 3(a)
- C41S. 25(2) modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(6)
- F331Words in s. 476(2)(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)
- F332Words in s. 224(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)(e)(6); S.I. 2011/2459, art. 2
- F333Words in Sch. 4 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(12)(17)
- F334S. 809C(5A) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 2
- F335Words in s. 811(5) 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)(iv)
- F336Words in s. 564B(1)(h) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 133(b)
- F337S. 116 repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 16, 21, Sch. 27 Pt. 2(1)
- C42S. 252 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. 50(2)-(5) (with Sch. 2)
- C43S. 83 excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(6)
- F338S. 538(3) omitted (retrospective to 6.4.2012) by virtue of Finance Act 2012 (c. 14), s. 50(2)(b)(4)
- F339Words in s. 299A(6) inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 11(4)
- F340Words in s. 74D(1) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 8(2)
- F341S. 192(2)(da)-(dc) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 5(b), 10 (with Sch. 11 para. 11)
- F342S. 996(7) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 28(1)
- F343Sch. 2 paras. 108-111 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 31
- F344S. 257DG(2)-(2B) substituted for s. 257DG(2) (with effect in accordance with s. 56(6) of the amending Act) by Finance Act 2013 (c. 29), s. 56(4)
- C44S. 57 excluded (21.7.2009) by Finance Act 2009 (c. 10), s. 3(2)(a)
- F345S. 713 renumbered as s. 713(1) (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(11)(a)
- F346S. 544(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. 56, 61(1)
- F347Word in s. 274(2) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 2, 13; S.I. 2018/931, reg. 4(a)
- F348S. 286(3)(ga) 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. 6(3)(d)
- F349Words in s. 498(1) substituted (21.7.2008 with effect in accordance with s. 56(4) of the amending Act) by Finance Act 2007 (c. 11), s. 56(2)(a)
- F350Words in s. 152(5) substituted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(e)
- F351Sch. 1 para. 345(13)(b) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 10(c)
- F352S. 340(5A) 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. 508 (with Sch. 2)
- F353Words in s. 809R(6) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(5)(a), 21(1)
- F354S. 186A(3A)(3B) 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. 13(b)
- C45S. 1011 applied (with effect in accordance with Sch. 16 para. 6 of the amending Act) by 2003 c. 14, Sch. 9A para. 12(4) (as inserted by Finance Act 2021 (c. 26), Sch. 16 para. 5)
- F355Words in s. 151(1) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 105(3) (with Sch. 5) (as amended (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 10, 15)
- F356Words in s. 37(2)(b) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(4)(b)(iii)
- F357S. 127C inserted (with effect in accordance with Sch. 17 para. 14 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 9(3)
- F358S. 286(3)(za)(zb) inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(7); S.I. 2011/662, art. 2
- F359S. 301(1A)-(1C) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 17, 18
- F360Words in s. 21(5) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(5)(c)
- F361Words in s. 295(3)(c) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(7)(b), Sch. 27 Pt. 6(5)
- F362S. 312A 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. 15
- F363Words in s. 148(3)(a)(ii) 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. 99(2)
- C46S. 809P(12) modified (with effect in accordance with s. 40(5) of the amending Act) by Finance Act 2025 (c. 8), s. 40(5), Sch. 9 para. 6(4)
- F364S. 725(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 22(4) (with Sch. 20 para. 50(9))
- F365Sch. 1 para. 621(3)(a)(b) 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)
- F366Pt. 12A Ch. 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. 4 para. 5 (with Sch. 9 paras. 1-9, 22)
- F367S. 257MB omitted (with effect in accordance with Sch. 1 para. 14(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 6(2)
- F368S. 120(7) inserted (8.4.2010 with effect in accordance with s. 25(5)-(7) of the amending Act) by Finance Act 2010 (c. 13), s. 25(3)
- F369Words in s. 24(2)(b) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(4) (with reg. 32)
- F370Words in s. 939(1)(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. 712 (with Sch. 2 Pts. 1, 2)
- F371S. 1014(2)(g)(iib) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 16 paras. 6(3), 11(4)
- F372S. 718(3) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 27(b), 70(1)
- F373Ss. 196A-196C inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 6, 10 (with Sch. 11 para. 11)
- C47S. 989 applied by 1970 c. 9, s. 12ZF(10) (as inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 43)
- F374Words in s. 809M(2)(f) inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), s. 33(2)(4)
- F375S. 173A(3)(b)(ii) 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. 7(3)(a)
- F376S. 1014(2)(g)(iia) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(14)(a)
- F377Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)
- F378Figure in s. 355(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 512 (with Sch. 2)
- F379Words in s. 989 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(11)(a)(17)
- F380Words in s. 274(2) 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(2)
- F381Word in s. 809VD(3)(c) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(c)
- C48S. 23 applied (with modifications) (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 9(3)
- F382Words in s. 76 heading 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(b)
- F383Sch. 2 para. 57A and cross-heading 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. 571(3) (with Sch. 2)
- F384Word in s. 155(1)(2) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(6)
- F385Word in s. 809T heading substituted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 9(3), 15(2)
- F386S. 809D(1A)(1B) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 3(3)
- F387Words in s. 489(8)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 72, 89 (with Sch. 8 paras. 90-96)
- C49Ss. 448, 449 excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(8)
- F388Words 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(e)
- F389S. 809G(2)(ba) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(8)(b)
- F390S. 438A inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 3
- F391Words in s. 498(1) 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)(i), 14(4)
- F392Words in s. 44(1) 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)(a)
- F393Words in s. 30(1) inserted (17.7.2012) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 6(3)
- F394Sch. 1 para. 92(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)
- F395S. 835R 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. 6 para. 16 (with Sch. 9 paras. 1-9, 22)
- F396S. 734(1)(d) substituted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 17(b), 21(1)
- F397Sch. 1 paras. 597-599 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. 7 (with Sch. 9 paras. 1-9, 22)
- F398Words in s. 833(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(4)
- F399S. 728(3)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 63(3)(b) (with Sch. 46 para. 73)
- F400Words in s. 249(4) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(8)(b), 13
- C50S. 809M(3)(a)(b) applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 42(4)
- F401Words in s. 57(4) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(a)
- F402Words in s. 809BZH inserted (17.7.2012) (with effect in accordance with Sch. 13 para. 42 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 35
- F403Words in s. 863 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
- F404S. 172(ab) omitted (with effect in accordance with Sch. 5 para. 21 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 6(c)
- F405Word in s. 274(3)(g) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(3)
- F406Words in s. 30(1) 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(4)
- F407Ss. 74A-74D and cross-heading inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 2
- F408S. 685(6) omitted (with effect in accordance with s. 33(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 33(4)(d) (with s. 33(9)(10))
- F409S. 2(9)(e) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(2) (with reg. 32)
- F410S. 166(1A) 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. 5
- F411Words in s. 186(1)(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)
- C51S. 809G 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)
- F412Words in s. 368(1)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 518 (with Sch. 2)
- F413S. 294A(7A)(7B) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(4)(b)(6) (with s. 30)
- F414S. 26(2)(aa) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(9)
- F415Words in s. 297A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 54; S.I. 2020/45, reg. 2
- F416Words in s. 306(6) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 12(3), 13, Sch. 27 Pt. 2(16)
- F417S. 297A inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 3(3)(5) (with Sch. 16 para. 3(6), (7))
- F418Words in s. 24(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(a)(i)(4)
- F419Words in s. 955(4) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 157 (with s. 89); S.I. 2014/768, art. 2(1)(b)
- F420Sch. 2 para. 47(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)
- C52Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643F(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F421Word in s. 850(4)(b) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 5(4)
- F422S. 442(6)(b) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(10)
- F423S. 322(5A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 10 para. 4
- F424Words in s. 147(7) inserted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 98(3)(b)
- F425S. 462(6) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(g), 14(4)
- C53S. 994 applied (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 76(3)(a), 82(3)(a), 119, 122
- F426Ss. 286A, 286B inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(8); S.I. 2011/662, art. 2
- F427S. 809L(9A)-(9C) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(8)
- F428Words in s. 11(2) 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. 4
- F429S. 809VO(4)-(4C) substituted for s. 809VO(4) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(a), 21(1)
- F430Ss. 12A, 12B inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(5)(17)
- F431Words in s. 1016(2) Table Pt. 3 repealed (1.12.2009, 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(6)(a), Sch. 2
- F432Ss. 809BZM-809BZP and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 5 (with Sch. 9 paras. 1-9, 22)
- F433Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21
- F434Word in s. 894(5) 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)(b)
- F435Words in s. 547(b) inserted (8.4.2010 with effect in accordance with Sch. 8 para. 8(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 2(1)
- F436Sch. 1 para. 509 repealed (in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(b)(ii), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F437Words in s. 5(b) substituted (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 9, 35 (with Sch. 5 para. 36)
- F438Words in s. 274(2) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(2), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(2)(a); S.I. 2011/662, art. 2
- F439S. 809M(3)(a) substituted for s. 809M(3)(a)(b) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 29(4)
- F440S. 257A(3) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 54(2)
- F441Sch. 2 para. 53(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)
- F442Words in s. 872(2)(a)(b) 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)(ii)
- C54S. 966 excluded (31.5.2021) by The Major Sporting Events (Income Tax Exemption) Regulations 2021 (S.I. 2021/224), regs. 1, 3(4)
- F443Word in s. 856(2) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 10(3)
- F444Words in s. 668(7) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 61; S.I. 2009/403, art. 2(2) (with art. 10)
- F445Words in s. 209(3) 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)(a)(6); S.I. 2011/2459, art. 2
- F446Words in s. 40(1)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 55; S.I. 2009/403, art. 2(2) (with art. 10)
- F447S. 809VN(2A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(4)(b), 21(1)
- F448S. 918(1)(b)(i)(ii) 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. 555(a) (with Sch. 2)
- F449Words in s. 811(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)(iv)
- F450S. 728(1)(c) and word inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 63(2)(b) (with Sch. 46 para. 73)
- F451Words in s. 297(2)(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)
- C55Pt. 14 Ch. A1 modified (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), 19(3)
- F452Words in s. 809P(8) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(11)(a)
- F453Word in s. 303(2)(e) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 22 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 11(3)
- F454Words in s. 55B(2)(b) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(2)
- F455Words in s. 70(4) omitted (with effect in accordance with Sch. 1 para. 61(1)(2) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 1 para. 43(4)(b)
- F456S. 893(2)(aa) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 27(2)(a)
- F457S. 460(4) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(d)(4)
- F458Words in s. 313(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. 506(a) (with Sch. 2)
- F459Sch. 1 para. 379 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(2)(b)(i)
- F460Word in s. 989 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. 33(2)
- C56S. 809B(1A) modified (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(2)
- F461S. 728(1A) substituted for s. 728(1A)(1B) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 34, 70(1)
- F462Words in s. 55B(6) 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(5)(a)(12)(a)
- F463Words in s. 886(2) inserted (with effect in accordance with art. 3 of the commencing S.I.) by Finance Act 2007 (c. 11), s. 47(4), Sch. 14 para. 24; S.I. 2007/2483, art. 3
- F464S. 113A and cross-heading inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 4 para. 2
- F465S. 833(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(3)
- F466S. 964(2) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(16) (with reg. 32)
- F467Words in s. 158(2) 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. 13(2)
- F468Words in s. 292A(3)(c) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(11)(b)
- F469S. 731(1A)-(1C) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 38(3), 70(1)
- C57S. 21 excluded (temp.) (17.7.2014) by Finance Act 2014 (c. 26), s. 3(3)
- F470Words in s. 476(3A) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 11(4)
- F471S. 173A(3)(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. 7(3)(a)
- F472Sch. 1 para. 101(4) 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)
- F473Sch. 4 entries inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(2)
- F474Words in s. 392(4) substituted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(2)(b)
- F475Words in s. 809B(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(2)(a) (with s. 40(1)(2))
- F476S. 809VH(4) 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)(d)
- C58S. 1014(4) excluded (26.3.2015) by Finance Act 2015 (c. 11), Sch. 6 para. 14(3)
- F477S. 173(2A) 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. 6(3)
- F478Words in s. 991(2)(b) substituted (1.3.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 10 para. 6; S.I. 2014/377, art. 2(1)(a), Sch. Pt. 1
- F479Sch. 1 para. 275 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. 12 (with Sch. 9 paras. 1-9, 22)
- F480S. 809P(13) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 8, 15(2)
- F481Words in s. 999(1)(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. 567(2)(a) (with Sch. 2)
- F482Word in s. 170(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 499(c) (with Sch. 2)
- F483Words in s. 809Z10 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(5), 21(1)
- F484S. 2(13)(hc) inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(3)
- F485Words in s. 564D heading inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(3)(a), 4
- F486S. 835G 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. 6 para. 5 (with Sch. 9 paras. 1-9, 22)
- F487S. 809Y(4A)(4B) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 3(3)
- F488Words in Sch. 4 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. 572(b) (with Sch. 2)
- F489Words 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)
- F490Words in s. 8 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(3)
- F491S. 564C(2A) 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(3) (with art. 1(3))
- F492Word in s. 430(1) inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
- F493Words in s. 475(2) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 56(3)
- C59S. 809H 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)
- F494Pt. 14 Ch. A1 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. 1 (with Sch. 7 paras. 85-89)
- F495Words in s. 179(2)(b)(i) 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)(a); S.I. 2011/662, art. 2
- F496Words in s. 724(3) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 11(3)(a)
- F497S. 41(3) 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)
- F498Ss. 399A, 399B inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(7)
- F499Sch. 1 para. 334 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)
- F500Words in s. 26(1)(a) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(3)
- F501Word in s. 809N(9)(c) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(9)(b)(iv)
- F502S. 147(1)(b)(ii)(iii) substituted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) for s. 147(1)(b)(ii) by Finance Act 2008 (c. 9), Sch. 2 para. 98(2)(b)
- F503Words in Sch. 2 para. 46(3)(a) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of Income Tax Act 2007 (Amendment) Order 2007 (S.I. 2007/940), arts. 1(1), 2(3)
- F504S. 809VIA inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(7), 21(1)
- F505Word in s. 313(6)(a) omitted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(4), 8 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(13)(a); S.I. 2011/662, art. 2
- F506Words in s. 489(6) 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. 702 (with Sch. 2 Pts. 1, 2)
- F507Words in s. 564Q(5) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 20(2)(b)
- F508Words in s. 449(1)(b) omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(3)
- F509S. 809R(7)(c) and word inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(6)(b), 21(1)
- F510Sch. 1 para. 295 omitted (21.7.2008 with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(k)
- F511Sch. 2 para. 45(4) 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)
- F512S. 498(2A) inserted (21.7.2008 with effect in accordance with s. 56(4) of the amending Act) by Finance Act 2007 (c. 11), s. 56(3)
- C60Ss. 257PB-257PD applied (with modifications) by 1992 c. 12, Sch. 8B para. 8(1) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)
- F513Sch. 1 para. 114 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)
- F514Words in s. 809VO(8)(b) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(d), 21(1)
- F515Words in s. 705(1) 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. 459(2)
- C61S. 57 excluded (21.7.2008) by Finance Act 2008 (c. 9), s. 2(2)(a)
- F516Words in s. 29(4B) inserted (with effect in accordance with s. 56(5) of the amending Act) by Finance Act 2013 (c. 29), s. 56(2)
- F517Sch. 1 para. 214 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)
- F518Words in s. 564K(2) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(5)(b)(ii), 4
- F519S. 527(2)(e) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(4)(b) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F520Words in Sch. 4 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. 4(4); S.I. 2011/662, art. 2
- F521Words in s. 687(1) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(6)(a) (with s. 33(9)(10))
- F522S. 302A inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(12); S.I. 2011/662, art. 2
- F523Word in s. 274(3)(e) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(a), 13; S.I. 2018/931, reg. 4(a)
- F524S. 57A omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(4)(a)
- F525Words in Sch. 4 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. 4(2); S.I. 2011/662, art. 2
- F526Sch. 2 para. 49(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)
- F527Words in s. 925C omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 28(b)
- F528Word in s. 809VG(7) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(3)(b)(i), 21(1)
- F529Words in s. 777(7) 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(5)
- F530S. 281(1)(f) inserted (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 3(2)
- F531Sch. 1 para. 208(2)-(4) 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)
- F532S. 835V 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. 20 (with Sch. 9 paras. 1-9, 22)
- F533Words in s. 330(3) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(4)
- C62S. 993 applied (with modifications) by 2005 c. 5, s. 23D(4) (as inserted (with effect in accordance with s. 35(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 35(2))
- F534S. 538(4) 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. 452
- C63Pt. 13 Ch. 5B restricted by 2004 c. 12, s. 196G(2)(3) (as inserted 17.7.2012 (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 1 (with Sch. 13 Pt. 2))
- F535S. 878(1A) inserted (with effect in accordance with Sch. 11 para. 12(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 4
- F536Words in s. 286(3)(ea) 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. 6(3)(a)
- F537Words in s. 540(3)(b) 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(3)
- F538S. 902 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. 30
- F539S. 809I(1)(c) and preceding word inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 21 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 20(2)(b)
- F540Sch. 1 para. 520 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)
- F541Words in s. 874(5)(a) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 109 (with Sch. 5)
- F542Sch. 1 para. 263(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)
- F543Pt. 12A 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. 2 (with Sch. 9 paras. 1-9, 22)
- C64S. 496B excluded (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 12(4)
- F544S. 732(1)(d) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 39(3)(b), 70(1)
- F545Word in s. 687 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(10)(a)
- F546S. 835I 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. 7 (with Sch. 9 paras. 1-9, 22)
- F547Words in s. 687(2) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(6)(b)(i) (with s. 33(9)(10))
- F548Words in s. 809EZA(3)(c) omitted (with effect in accordance with s. 45(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 45(2)
- F549Words in s. 972(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. 559 (with Sch. 2)
- F550Sch. 1 paras. 167-170 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)(viii)
- F551S. 72(5)(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. 4(c)
- F552Words 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)(a), 61(1)
- F553Words in s. 809YD(1)(c)(ii) 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(2)
- F554S. 24A(7)(d)(iii) and word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 5
- F555S. 13A inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(5)(10)
- F556Pt. 14 Ch. 1A repealed (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 7(1)
- F557S. 173A(2)-(2B) substituted for s. 173A(2) (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 7(2)
- F558Words in s. 887(4) 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. 307 (with Sch. 9 paras. 1-9, 22)
- F559Words in s. 2(8)(c) omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(4)(a)
- F560S. 564WA inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(7), 4
- C65S. 809C excluded (with effect in accordance with Sch. 8 para. 16(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 16(3)
- F561Words in s. 133(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)(e)
- F562Sch. 1 para. 335(1)-(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 30
- F563Words in s. 809Z9(11)(b) inserted (with effect in accordance with s. 21(5) of the amending Act) by Finance Act 2013 (c. 29), s. 21(4)(b)
- C66S. 995 applied by 2003 c. 1, s. 312G(6)(b) (as inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5)
- F564S. 55D(12) inserted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 57(3); S.I. 2022/283, reg. 2
- F565S. 414A 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(8)
- F566Pt. 3 Ch. 3A inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(2)
- F567S. 35(2)-(4) inserted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2009 (c. 10), s. 4(1)
- F568Words in s. 21(5) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(5)(a)
- F569S. 195(4)(a)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(7)(a), 13
- C67S. 966 excluded (19.7.2016) by The Major Sporting Events (Income Tax Exemption) Regulations 2016 (S.I. 2016/771), regs. 1, 10
- F570Words in s. 809E(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. 5 (with Sch. 46 para. 26)
- F571Sch. 1 para. 84(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)
- F572Words in s. 209(3) 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. 14(b)
- F573Words in s. 330(6)(c) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(7)
- F574Words in s. 66(5) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 42(3), 61(1)
- F575Word in s. 527(2)(d) inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(4)(a) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F576Words in s. 33(4) substituted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(c)
- F577Words in s. 23 inserted (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. 10(2), 14(3)(a)
- F578Words in s. 17 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(7)(b)(ii)(17)
- F579S. 848(4) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(11) (with reg. 32)
- F580Ss. 922-925 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 25
- F581S. 313(8) inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(4), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(13)(b); S.I. 2011/662, art. 2
- F582S. 303(2)(g) and word substituted for s. 303(2)(g) (with effect in accordance with s. 28(6) of the amending Act) by Finance Act 2016 (c. 24), s. 28(4)(a)(i)
- F583Words in s. 809G(2)(c) substituted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(d)
- F584Words in s. 643(5) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 101
- F585Words in s. 432(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 527 (with Sch. 2)
- F586Words in s. 684(1) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(2)(a) (with s. 33(9)(10))
- F587S. 462(9) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(5) (with reg. 32)
- F588Word in s. 809Z4(3)(b) omitted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 12 para. 12(a)
- F589S. 484(3) 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)(h), 14(4)
- F590Ss. 257MNA-257MNE and cross-heading 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. 6(3)
- F591S. 835E 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. 6 para. 3 (with Sch. 9 paras. 1-9, 22)
- F592S. 809Z(8A) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 5(4)
- F593Words in s. 28(4)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 75(b) (with Sch. 9 paras. 1-9, 22)
- F594S. 809YE inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 14 para. 35
- F595Words in s. 809YD(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. 106(3)
- F596Sch. 1 paras. 219-228 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)
- F597Words in s. 809EZA(3)(a) substituted (with effect in accordance with s. 36(5) of the amending Act) by Finance Act 2016 (c. 24), s. 36(2)(a)
- F598Words in s. 809R(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(2), 21(1)
- C68Ss. 75-79 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(c)
- F599Sch. 1 para. 342(2)(i) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 102(b)
- F600Word in s. 286(2)(a) omitted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 6(2)
- C69S. 57 excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 1(4)(b)
- F601S. 725(1)(b)(c) substituted for s. 725(1)(b) (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 12(2)(4) (with Sch. 10 para. 12(4)(5))
- F602Words in s. 937(5)(c) 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. 711(a) (with Sch. 2 Pts. 1, 2)
- F603Word in s. 274(3)(c)(d) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(a), 13; S.I. 2018/931, reg. 4(a)
- C70Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643N(3)(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F604S. 60(3)(b) and word 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. 40, 61(1)
- F605Words in s. 297(2)(b) 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(b), 20(2); S.I. 2012/1901, art. 2(b)
- F606Words in s. 685(3)(a) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(b)(i) (with s. 33(9)(10))
- F607Sch. 1 para. 422 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)
- F608S. 519 omitted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 23(4), 34(2); S.I. 2012/736, art. 17
- F609S. 869 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
- F610S. 174(2) 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. 10(4)
- F611Words in s. 384(2) substituted (21.7.2008 with effect in accordance with Sch. 22 para. 21(4) of the amending Act) by Finance Act 2008 (c. 9), Sch. 22 para. 21(2)
- F612Words in s. 423(5) 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)(iii)
- F613S. 809VD(1)(ba) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(3)(a)
- F614S. 872(4)(5) 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. 17(b)
- C71S. 466(4) excluded (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1123(3)(b), 1184(1) (with Sch. 2)
- F615Words in s. 925A(2) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 26
- F616Sum in s. 809H(5B)(a) substituted (with effect in accordance with s. 24(4) of the amending Act) by Finance Act 2015 (c. 11), s. 24(3)(c)(ii)
- F617Words in s. 280C(9) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(9)(a)
- C72S. 993 applied by 2003 c. 1, s. 306B(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. 2)
- F618S. 835A inserted (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. 706 (with Sch. 2 Pts. 1, 2)
- F619Words 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. 275 (with Sch. 9 paras. 1-9, 22)
- F620S. 287(6) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 5(6)
- F621Words in s. 55C(1)(c) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(8)(17)
- F622Words in s. 26(1)(a) 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), 5(2)
- F623S. 809C(1A)(a) and word inserted (with effect in accordance with s. 24(4) of the amending Act) by Finance Act 2015 (c. 11), s. 24(2)(c)
- F624Words in s. 1020(1) 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. 7 para. 93(2) (with Sch. 9 paras. 1-9, 22)
- F625Words in s. 989 substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 3 para. 16(b); S.I. 2008/839, art. 2
- F626Word in s. 10 heading 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(6)
- F627S. 62 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. 41, 61(1)
- F628S. 810(4) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(5)
- F629Words in s. 809L(5)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(5)(a)
- F630Word in s. 383(2)(c) inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(4)(a)
- F631Words in s. 257MNC(5) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(7)(a)(i)
- F632S. 729A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 35, 70(1)
- F633S. 191A 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(5); S.I. 2011/662, art. 2
- F634Sch. 1 para. 200(a) 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)
- F635Words in s. 989 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 8(2)
- F636Sch. 1 para. 175 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 35(2)(c)
- F637Words in s. 525(1) 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. 54(2), 61(1)
- F638Word in s. 192(2)(e) omitted (17.7.2012) (with effect in accordance with Sch. 7 para. 24 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 7 para. 13(3)
- F639Words in s. 174(1) 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. 10(3)
- F640S. 152(2A) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(c)
- F641S. 112(1)-(5) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 13(a), 21, Sch. 27 Pt. 2(1)
- F642Word in s. 348(3)(a) 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. 511(2)(b) (with Sch. 2)
- F643S. 809VG(6A)(6B) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(3)(a), 21(1)
- F644Words in s. 1016(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. 260(3) (with Sch. 9 paras. 1-9, 22)
- F645Pt. 14 Ch. 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. 7 para. 77 (with Sch. 9 paras. 1-9, 22)
- F646S. 809BZN(9A)(9B) inserted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 3
- F647S. 498(2) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(7)(b)
- F648S. 6(1)(a) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(2)
- F649Words in s. 69(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. 495 (with Sch. 2)
- F650Words in s. 918(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. 555(b) (with Sch. 2)
- F651Ss. 682-687 and cross-headings substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) for s. 682-694 and cross-headings by Finance Act 2010 (c. 13), Sch. 12 para. 2
- C73S. 118 excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(7)
- C74S. 809R(4) excluded (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 44(2)
- F652Pt. 13 Ch. 5D inserted (with effect in accordance with Sch. 17 para. 25(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 25(1)
- F653S. 459 omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(1)
- F654S. 564G(2)(j) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(7)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F655S. 264A(7A)(7B) inserted (with effect in accordance with Sch. 5 para. 12 of the amending Act) by Finance Act 2018 (c. 3), Sch. 5 para. 1(3), 12
- C75S. 21 excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 6
- F656S. 127A and cross-heading inserted (8.4.2010 with effect in accordance with s. 25(5)-(7) of the amending Act) by Finance Act 2010 (c. 13), s. 25(4)
- F657Words in s. 29(4B) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 8
- F658S. 330A and cross-heading inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 10 para. 5
- F659Sch. 2 para. 42(5)(6) 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)
- F660S. 734(1)(b)(c) omitted (with effect for the tax year 2018-19 and subsequent years) by virtue of Finance Act 2018 (c. 3), Sch. 10 paras. 17(a), 21(1)
- F661Words in s. 102(1)(c) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 7(2)(c), 21
- F662S. 991(2)(c) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(12) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F663S. 726(2A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 32(4), 70(1)
- F664S. 372A 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. 51 (with Sch. 9 paras. 1-9, 22)
- F665Words in s. 66(2) 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. 42(2), 61(1)
- F666Sch. 1 para. 373 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 9(e), 12
- F667Word in s. 425(5) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(4)(b)
- F668Word in s. 749(2) 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. 65(1) (with Sch. 46 paras. 65(2), 73)
- F669Words in s. 416(1)(b) inserted (with effect in accordance with s. 20(4) of the amending Act) by Finance Act 2015 (c. 11), s. 20(2)(a)(i); S.I. 2016/1010, reg. 4
- C76S. 996 excluded (retrospective to 6.4.2013) by Finance Act 2013 (c. 29), s. 8(4)(6)
- F670Sch. 1 para. 117 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)
- F671S. 180(ea) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 2(2) (with Sch. 16 para. 2(4)(5))
- C77S. 966 excluded (temp.) (22.2.2024) by The Major Sporting Events (Income Tax Exemption) (World Athletics Indoor Championships Glasgow 24) Regulations 2023 (S.I. 2023/1381), regs. 1(1), 2(4)
- F672Words in s. 669(4) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 62; S.I. 2009/403, art. 2(2) (with art. 10)
- F673Words in s. 13(1)(b) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 6(a)
- F674Word in s. 57(1)(a) substituted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2009 (c. 10), s. 4(3)
- C78S. 173A(3)(4) applied by 1992 c. 12, Sch. 5B para. 1(6) (as inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 7(2)(b))
- F675Word in s. 31(2) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(4)
- F676Words in s. 45(4) substituted for s. 45(4)(a)(b) (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(6)
- F677Words in s. 29(5) 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. 76(3) (with Sch. 9 paras. 1-9, 22)
- F678Word in s. 684(2)(c) omitted (with effect in accordance with s. 33(8) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 33(3)(a) (with s. 33(9)(10))
- C79S. 23 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 2(5) (with Sch. 2 para. 3(2)(3))
- F679Sum in s. 418(3) substituted (19.7.2011) (with effect in accordance with s. 41(4) of the amending Act) by Finance Act 2011 (c. 11), s. 41(1)
- F680Words in s. 232(4)(a) 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. 502(a) (with Sch. 2)
- F681S. 285(2A)-(2E) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 7(3), 13; S.I. 2018/931, reg. 4(d) (with reg. 5)
- F682Words in s. 833(2)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(2)
- F683Words in s. 864 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
- F684Words in s. 26(1)(a) omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(a)
- F685Words in s. 331A(5) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(5)(a)(6) (with s. 30)
- F686S. 837B(6) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(8)(b) (with regs. 39-41, 44); 2020 c. 1, Sch. 5 para. 1(1)
- F687Words in s. 373(1)(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. 520 (with Sch. 2)
- F688S. 43A inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(2)
- F689S. 31(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(3)(a)
- F690Word in s. 184(6)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(4)(b)
- F691Words in s. 111(12) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 11(c), 21
- F692Words in s. 16(1) 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. 7
- F693Ss. 706-711 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. 460
- F694Sch. 1 para. 21 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)
- C80Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)
- F695S. 55C(5) 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(8)(12)(a)
- F696S. 809X crossheading 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. 9
- F697S. 74C(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. 45(3), 61(1)
- F698Sch. 2 para. 40(4) 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)
- F699Sch. 1 paras. 616-620 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)
- C81Ss. 742C-742E applied by 2005 c. 5, s. 643B(3) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F700S. 2(5A) 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. 7
- F701Words in s. 1020(2) 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. 7 para. 93(3) (with Sch. 9 paras. 1-9, 22)
- F702Words in s. 833(5) 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)(v)
- F703Words in s. 558 substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 126(2) (with s. 20(2), Sch. 8)
- C82S. 450 applied (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 19(2)
- F704Sch. 1 paras. 104-106 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)
- F705Words in s. 809ZQ(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 29(3)
- F706Words in s. 280C(9) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(9)(b)
- F707S. 103B(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. 49(3), 61(1)
- F708Words in s. 55C(1)(b) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(9)
- F709Words in s. 835 heading omitted (with effect in accordance with s. 1329(1) of the amending Act) by virtue of Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 705(3) (with Sch. 2 Pts. 1, 2)
- F710S. 944(1)(a) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(6)(a) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F711Words in s. 37(2) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(4)(b)(i)
- F712Words in s. 284(1)(d) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 10 para. 5
- F713Sch. 1 para. 310 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(3)
- F714Sch. 1 para. 197(2) 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)
- F715Words in s. 392(4) inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(2)(a)
- F716Word in s. 274(3)(c) 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)(c); S.I. 2011/662, art. 2
- F717Words in s. 973(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 560(3)(b) (with Sch. 2)
- F718Words in s. 199(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 501(b) (with Sch. 2)
- F719S. 192(1)(ka)-(kd) substituted for s. 192(1)(ka)-(kc) (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2016 (c. 24), s. 28(1)
- F720Sch. 1 para. 250 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
- F721Words in s. 989 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 8(3)
- F722Sch. 4 entry 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. 36(4)
- F723Words in s. 17 heading 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. 8(3)
- F724Words in s. 33(3) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(a)
- F725Words in s. 186A(2) 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)
- F726Words in s. 465(4) 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. 55
- F727Sch. 1 para. 301 omitted (21.7.2008 with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(k)
- F728S. 286(3)(eaa)(eab) 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. 6(3)(b)
- F729Words in Sch. 3 Pt. 1 omitted (retrospective with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Income Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859), art. 4(7)(a)
- F730Word in s. 152(9)(b) omitted (with effect in accordance with s. 22(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 22(2)(i)
- C83S. 57 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 2(2)
- F731Words in s. 173A(1) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 2(2), 10; S.I. 2018/931, reg. 3(a)
- F732S. 186A inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 2(3) (with Sch. 16 para. 2(4)(5))
- C84S. 993 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 2(6)
- F733Words in s. 102(2) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 7(3), 21
- F734Sch. 1 para. 359 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F735Words in s. 980(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. 718 (with Sch. 2 Pts. 1, 2)
- F736Pt. 11A Ch. 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. 3 para. 5 (with Sch. 9 paras. 1-9, 22)
- F737Ss. 696, 697 omitted (with effect in accordance with s. 34(8)(9) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 34(3)
- F738Words in s. 944(1)(b) substituted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(6)(b) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F739Word in s. 437(1) substituted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 2(2)
- F740Word in s. 727(5) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 33(b), 70(1)
- F741Words in s. 809N(9)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(9)(b)(ii)
- F742Words in s. 175A(8) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(3)(b)
- F743S. 853(5) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(10) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- C85Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)
- F744Words in s. 989 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(8)(10)
- F745Words in s. 327(4) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(3)(a)
- F746Words in s. 454(7) substituted (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(3)
- F747Words in s. 991(3)(c) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 111 (with Sch. 5)
- F748Words in s. 809H(1A) 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(5)(b)(ii)
- F749Pt. 13 Ch. 5AA inserted (with effect in accordance with Sch. 17 para. 24(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 24(1)
- F750Words in s. 13 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(5)
- F751S. 37(1) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(4)(a)
- F752Words in s. 1016(2) 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. 274(3), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)
- F753Words in s. 482 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(3)
- F754Words in s. 26(1)(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(2)
- F755Words in s. 989 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. 33(4)
- F756Words in s. 74C heading substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 7(3)
- C86S. 25(2) excluded by 2005 c. 5, s. 535(8) (as inserted (with effect in relation to the tax year 2019-20 and subsequent tax years) by Finance Act 2020 (c. 14), s. 37(2)(5) (with s. 37(6)))
- F757S. 809M(3)(ca)(cb) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 7(3), 15(2)
- F758S. 306(4)(a)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 12(2), 13
- F759Words in s. 274(2) inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 18 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 2(2)
- F760Words in s. 809H(1)(c) 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(5)(a)
- F761Words in s. 686(1)(a) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(5)(a) (with s. 33(9)(10))
- F762Words in s. 280C(3)(a) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 7, 10; S.I. 2018/931, reg. 3(b)
- F763Words in s. 809Z7(2)(d) 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. 24(a) (with Sch. 46 para. 26)
- C87Pt. 13 Ch. 5B restricted by 2004 s. 12 s. 196I(5)(6) (as inserted 17.7.2012 (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 15 (with Sch. 13 Pt. 4))
- F764Word in s. 809(1) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 18(a), 21
- F765Words in s. 55B(6) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(8)
- F766S. 195(7) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(7)(c), 13
- F767Words in s. 292A(3)(c) 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(3)(b)
- F768Words in s. 252A(4) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(2)(a)(6) (with s. 30)
- F769S. 372B 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. 52 (with Sch. 9 paras. 1-9, 22)
- F770S. 809H(3A) substituted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 8
- F771Sch. 1 paras. 371-376 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)
- F772S. 286(3)(ja) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 3(2)(5) (with Sch. 16 para. 3(6)(7))
- F773S. 809VH(6)(ba) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(f)
- F774Words in s. 45(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F775Word in s. 792(8) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 17(b), 21
- F776Words in s. 809AZF(1) 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(2)
- F777Sch. 1 para. 134 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)
- F778Words in s. 853(1) inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 7
- F779S. 730 substituted (21.7.2008 with effect in accordance with Sch. 7 para. 170 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 167
- F780Words in s. 853(2)(b)(iii) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 108 (with Sch. 5)
- F781S. 34(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(b)(4)
- F782S. 384(3)-(5) inserted (21.7.2008 with effect in accordance with Sch. 22 para. 21(4) of the amending Act) by Finance Act 2008 (c. 9), Sch. 22 para. 21(3)
- F783Words in s. 868(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. 14
- C88S. 993 applied by SI 2006/964 reg. 14C(10)(a) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 11)
- F784Words in s. 210(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)(b)(6); S.I. 2011/2459, art. 2
- F785S. 809Z1 omitted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 7 para. 6
- F786S. 685(7A)(7B) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(e) (with s. 33(9)(10))
- F787Words in s. 326(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 16(4)
- F788Ss. 173AA, 173AB 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. 8
- C89Ss. 527, 528 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 6(5)
- F789S. 809VI(3)(a)(b) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(6), 21(1)
- F790S. 123(2A) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 6
- F791S. 24A(7)(c) 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. 39, 61(1)
- F792Words in s. 989 omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 10(a)
- F793Words in s. 284(1)(d) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(c), Sch. 27 Pt. 2(16)
- F794Word in s. 388(2)(a) omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(4)(a), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F795S. 257MQ(1)(f) 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(2); S. 257MQ(1)(f) omitted (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(2)(c)
- F796S. 809VG(9)(aa) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(3)(c), 21(1)
- F797Word in s. 257M cross-heading 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. 6(1)
- F798S. 257LEA 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. 4
- F799S. 35(1) renumbered (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2009 (c. 10), s. 4(1)
- F800Words in s. 257(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. 503(b) (with Sch. 2)
- F801Words in s. 213(2) 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. 16(b)
- F802Words in s. 974(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 561(3)(a) (with Sch. 2)
- F803Words in s. 57(2) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(a)
- F804Pt. 8 Ch. 1A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 32(2)
- F805Words in s. 886(2) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 12(b) (with regs. 7(4), 9(1))
- F806Words in s. 498(1) 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. 22(2)
- F807Words in s. 287(1) 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(2)
- F808Words in Sch. 2 para. 70(2) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(3), 13; S.I. 2018/931, reg. 4(e)
- F809Sum in s. 348(4)(b) substituted (with effect in relation to accreditation periods ending on or after 1.6.2023) by The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023 (S.I. 2023/518), regs. 1, 2(b)
- F810Sch. 1 para. 561 omitted (with effect in accordance with s. 4(18) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 4(14)(a)
- F811S. 331B inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 9, 10; S.I. 2018/931, reg. 3(b)
- F812Words in s. 32 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. 77(2), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F813S. 862 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. 51
- F814Words in s. 899(4)(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. 707 (with Sch. 2 Pts. 1, 2)
- F815Sch. 1 para. 302 omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 10 para. 20(4)
- F816Words in s. 10(6) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(5)
- F817Sch. 1 para. 296 omitted (21.7.2008 with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(k)
- F818Words in s. 809VH(10)(b) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(g)
- C90S. 809B applied by 2005 c. 5, s. 643I(1)(g) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F819S. 698(5) substituted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(5)
- F820Words in Sch. 4 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. 572(a)(ii), Sch. 3 Pt. 1 (with Sch. 2)
- F821S. 397(2)(a) substituted (with effect in accordance with s. 14(2) of the amending Act) by Finance Act 2014 (c. 26), s. 14(1)
- C91S. 1011 applied (with effect in accordance with Sch. 16 para. 6 of the amending Act) by 2003 c. 14, Sch. 9A para. 6(5) (as inserted by Finance Act 2021 (c. 26), Sch. 16 para. 5)
- F822Ss. 103A, 103B inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 8, 21
- F823S. 564G(2A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(7)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F824S. 745(1A) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(6)(a)
- F825Words in s. 53(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 78(3) (with Sch. 9 paras. 1-9, 22)
- F826Words in s. 78 heading 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(b)
- F827Words in s. 713 inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(7) (with s. 33(9)(10))
- F828Word and S. 430(1)(c) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
- F829Words in s. 795(2)(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(3), 61(1)
- F830Sch. 1 para. 535(2) 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
- F831Words in s. 70(5) 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(5)
- F832Word in s. 251(1)(c) substituted (with effect in accordance with Sch. 16 para. 19(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 16 para. 19(1)
- F833S. 735B(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 45(3), 70(1)
- F834S. 855(1) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 9
- F835Word in s. 301(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 504(c) (with Sch. 2)
- F836S. 20 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. 10
- F837S. 313(6)(c) and word inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(4), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(13)(a); S.I. 2011/662, art. 2
- F838Word in s. 8(3) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(1)(c)(3)
- F839Words in s. 10(4) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 4(b)
- F840Words in s. 744(2)(a) omitted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 17(3)(a)
- F841Sch. 1 paras. 85-87 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)
- F842Sch. 2 para. 48(3)(4) 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)
- F843Word in Sch. 2 para. 148(3)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 19(a), 21
- F844Words in s. 1025(2)(d) substituted (with effect in accordance with s. 25(12) of the amending Act) by Finance Act 2016 (c. 24), s. 25(9)
- F845S. 476(3A) inserted (with effect in accordance with Sch. 8 para. 12(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 12(1)
- F846Words in s. 136(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 496 (with Sch. 2)
- F847Words in s. 475(3) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 56(4)
- F848Words in s. 877 substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 26(a)
- F849Letter in s. 416(1)(a) substituted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 3(2)(a)
- C92S. 994 applied by SI 2006/964 reg. 14C(10)(a) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 11)
- F850Word in s. 727(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. 62 (with Sch. 46 para. 73)
- F851S. 152(9)(ba) inserted (with effect in accordance with s. 22(9) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(i)
- F852Word in s. 297B(2)(a) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 4, 10; S.I. 2018/931, reg. 3(b)
- F853S. 850(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. 5(3)
- C93S. 21 excluded (19.7.2011) by Finance Act 2011 (c. 11), s. 2(2)
- F854Words in s. 6(3)(b) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(3)
- C94S. 809B applied by 2003 c. 1, s. 41C(7) (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)
- F855S. 175A(7A)(7B) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(1)(b)(6) (with s. 30)
- F856Word in s. 558 omitted (14.3.2012) by virtue of Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 126(3), Sch. 10 (with s. 20(2), Sch. 8)
- F857S. 809YF inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 4
- F858Sum in s. 348(4)(a) substituted (with effect in relation to accreditation periods ending on or after 1.6.2023) by The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023 (S.I. 2023/518), regs. 1, 2(a)
- F859Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(b) (with reg. 32)
- C95Pt. 15 Ch. 9 modified (with effect in accordance with art. 2 of the commencing S.I.) by Finance Act 2007 (c. 11), s. 47(4), Sch. 13 para. 13; S.I. 2007/2483, art. 2
- F860S. 870(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. 15
- F861S. 1014(5)(b)(iia) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(4)(a)
- F862Words in s. 809A inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(6)(b) (with s. 40(1)(2))
- F863Word in s. 243(1)(d) 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. 19(a)
- F864S. 809Z4(3)(ba) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(3)(b)
- F865Words in s. 809R(6)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(5)(b), 21(1)
- F866Words in s. 175(3) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 7(4)(b)
- F867S. 525(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. 54(3), 61(1)
- F868S. 809I(5)(6) inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 21 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 20(4)
- F869Words in s. 529(2) substituted (1.4.2011) (with effect in accordance with art. 14(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 14(1)
- F870Words in s. 928(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. 556(3) (with Sch. 2)
- F871S. 158(2A) 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. 13(3)
- F872S. 247(3A) 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. 17
- F873S. 564B(1A) inserted (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(b)
- F874Words in s. 264A(5)(b) inserted (with effect in accordance with Sch. 5 para. 12 of the amending Act) by Finance Act 2018 (c. 3), Sch. 5 para. 1(2), 12
- F875Sch. 1 para. 78 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)
- F876Ss. 829-832 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 152(6)
- F877S. 21(6) inserted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(2)(b)
- F878Formula in s. 213(2) 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. 16(a)
- C96Ss. 601-610 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007 (S.I. 2007/2486), regs. 1(1), 2(2), 3
- F879S. 292A(6A) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 3(3), 10; S.I. 2018/931, reg. 3(b)
- C97S. 23 applied (with application in accordance with Sch. 1 para. 64 of the amending Act) by Finance Act 2022 (c. 3), Sch. 1 para. 75(2)
- F880Words in s. 292A heading 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(8)
- F881Words 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)(a)
- F882S. 835U 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. 19 (with Sch. 9 paras. 1-9, 22)
- F883Words in s. 155(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 58; S.I. 2009/403, art. 2(2) (with art. 10)
- F884Words in s. 448(1)(b) omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(2)
- F885Sch. 1 para. 508 repealed (in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(b)(ii), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F886S. 874(5A)(5B) inserted (with effect in accordance with Sch. 11 para. 12(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 2
- F887Sch. 1 para. 351 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
- F888S. 157(2) 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
- F889S. 252B inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 6, 10; S.I. 2018/931, reg. 3(a)
- F890Words in s. 6(2) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(3)
- F891Words in s. 55C(1)(c) inserted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(2)
- C98S. 564S applied by 2009 c. 10, Sch. 61 para. 2 (as 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. 229(3) (with Sch. 9 paras. 1-9, 22))
- F892S. 735A(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 43(2), 70(1)
- F893Sch. 1 paras. 179-181 repealed (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), reg. 1(1), Sch. 2
- F894Words in s. 482 inserted (with effect in accordance with s. 55(3) of the amending Act) by Finance Act 2007 (c. 11), s. 55(2)
- F895Words in s. 297A(1) substituted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 12(a)
- F896Words in s. 249(2) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(8)(a), 13
- F897Words in s. 1012(4) inserted (21.7.2008 with effect in accordance with s. 67(3) of the amending Act) by Finance Act 2008 (c. 9), s. 67(2)
- F898Pt. 9 Ch. 6 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(2), 14(4)
- C99S. 933 applied (6.4.2013) by Small Charitable Donations Act 2012 (c. 23), s. 21, Sch. para. 10
- F899Words in s. 173A(3)(c) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(2)(b)
- F900S. 330(5) 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. 48
- F901Words in s. 687(4) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(10)(b)
- F902S. 906(1)-(3) substituted (with effect in accordance with s. 40(4) of the amending Act) by Finance Act 2016 (c. 24), s. 40(2) (with s. 40(5)-(8))
- F903Word in s. 72(5)(c) inserted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 4(b)
- F904S. 423(5)(d) and preceding word omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(b)(ii)
- F905S. 239(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(3)
- F906S. 684(2)(e)(f) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(3)(b) (with s. 33(9)(10))
- F907Word in s. 274(3)(h) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(3)
- F908S. 809H(5B) 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(5)
- F909S. 809E(2A) 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(4)
- F910Word in s. 9(2) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(2)(3)
- F911S. 418(2)(a)(b) substituted for s. 418(2)(a)-(c) (with effect in accordance with s. 40(2) of the amending Act) by Finance Act 2019 (c. 1), s. 40(1)
- F912Sch. 1 paras. 14-17 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)
- F913S. 809C(1)(za) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(3)(b) (with s. 40(1)(2))
- C100S. 809D applied by 1992 c. 12, s. 16ZC(1)(c) (as substituted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 5)
- F914Words 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(3) (with Sch. 2)
- F915Ss. 809Y(6)-(10) 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. 10
- C101S. 21 excluded (for the tax years 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 5(3)(a)
- F916Sch. 1 para. 392 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)
- F917Words 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)(b) (with Sch. 2)
- F918Words in s. 280C(8) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(3)(a)(6) (with s. 30)
- F919Words in s. 179(4)(b)(ii) 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)(c); S.I. 2011/662, art. 2
- F920S. 70(2) omitted (with effect in accordance with Sch. 1 para. 61(1)(2) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 1 para. 43(2)
- F921Word in s. 490(1) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 73, 89 (with Sch. 8 paras. 90-96)
- F922S. 158(5) omitted (with effect in accordance with Sch. 8 para. 13(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 6(3)
- F923S. 475(7)-(9) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 103
- F924S. 476(3ZA) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 11(3)
- F925Words in s. 46(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F926Words 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(8) (with Sch. 2)
- F927Words in s. 175(2) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 7(3)
- F928Word in s. 837B(2)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(8)(a)(i) (with regs. 39-41, 44); 2020 c. 1, Sch. 5 para. 1(1)
- F929S. 812A inserted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 138
- F930Words in s. 809O(6)(a) 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)(ii)
- F931Word in s. 257MM(7)(c) 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(3)
- F932Words in s. 33(4)(a) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(d)
- F933Word in s. 57(3)(a) substituted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2009 (c. 10), s. 4(3)
- F934Word in s. 237(3) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 59(3)(a); S.I. 2009/403, art. 2(2) (with art. 10)
- F935Sch. 1 para. 212 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)
- F936Words in s. 833 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(7)
- F937S. 2(12A) 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. 257 (with Sch. 9 paras. 1-9, 22)
- F938Words in s. 158(4) omitted (with effect in accordance with Sch. 8 para. 13(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 6(2)
- F939Words in s. 809Z7(5) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 107
- F940Sch. 1 para. 345(3)(a) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 10(c)
- F941Word in s. 423(5)(b) inserted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(b)(i)
- F942S. 280BA inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 6, 13; S.I. 2018/931, reg. 4(c)
- F943Words in s. 809M(3)(cb) 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(c) (with Sch. 2)
- F944S. 2(13)(ha) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 21(2)(a)
- F945Words in s. 564A(1)(a) omitted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 8(4) (with art. 1(3))
- F946S. 726(6) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 32(5), 70(1)
- F947S. 2(11) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 17(a)
- F948Word in s. 32 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. 77(3), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F949S. 809UA inserted (with effect in accordance with s. 21(5) of the amending Act) by Finance Act 2013 (c. 29), s. 21(3)
- F950Sch. 1 para. 9 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)
- F951Sch. 1 para. 254(c) and preceding word repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F952Sch. 1 para. 537 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
- F953S. 146(3) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(6), 13
- F954Words in s. 55B(2)(b) 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)(a)
- F955S. 809VN(4)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(4)(c), 21(1)
- F956Words in s. 335(3) substituted (with effect in accordance with Sch. 27 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 27 para. 2
- F957Word in s. 143(2)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(2)
- F958Sch. 1 para. 101(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)
- F959S. 413(6) inserted (17.7.2012) (with effect in accordance with Sch. 15 para. 17(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 8
- F960S. 285(2)(c) and word inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 7(2)(b), 13; S.I. 2018/931, reg. 4(d) (with reg. 5)
- F961S. 114 cross-heading omitted and s. 114 heading substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 14, 21
- F962Words in s. 989 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. 3(2); S.I. 2011/662, art. 2
- F963Words in s. 809VN(1)(c) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(7)
- F964Words in s. 332 substituted (1.1.2018) by The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 12(a) (with reg. 1(2)(3)) and words in s. 332 omitted (1.1.2018) by virtue of The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 12(b) (with reg. 1(2)(3)) which amendments fall due to the omission of Finance Act, Sch. 22 para. 11(5) (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 13
- F965S. 274(5) 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. 3(5)
- F966Words in s. 38(4)(b) omitted (E.W.) (6.4.2016) by virtue of The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 256(3)(b)
- F967S. 286ZA inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(3)(b)(4); S.I. 2018/931, reg. 2(b)
- F968S. 72(5)(bb) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 45(3), 47 (with Sch. 10 paras. 48-50)
- F969Word in Sch. 4 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. 4(3); S.I. 2011/662, art. 2
- F970Words in s. 175A(8) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(3)(a)
- F971S. 730(2A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 37(4), 70(1)
- F972S. 177(2) substituted (with effect in accordance with s. 11(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 11(2)
- F973Words in s. 809VN(5)(a)(b) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(7)
- C102Pt. 14 Ch. 1 excluded by 2005 c. 5, s. 608X(3)(a) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)
- F974Words in s. 809CZB(1)(b) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(8) (with reg. 32)
- F975Words in s. 21(5) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(5)(b)
- C103S. 878 excluded (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), 9(a)
- F976S. 64(8)(bb) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 45(2), 47 (with Sch. 10 paras. 48-50)
- F977S. 431(7) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 11
- F978S. 809EZB(2A) inserted (with effect in accordance with s. 44(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 44(1)
- F979Words in s. 928(1) 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. 556(2) (with Sch. 2)
- C104Ss. 89-91 applied (with application in accordance with Sch. 1 para. 64 of the amending Act) by Finance Act 2022 (c. 3), Sch. 1 para. 71(2)
- F980Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(e) (with reg. 32)
- F981Words in s. 687(2) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(6)(b)(ii) (with s. 33(9)(10))
- F982S. 357(4A) inserted (with effect in accordance with Sch. 27 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 27 para. 4
- F983Sch. 1 para. 462(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)
- F984Words in s. 198A heading omitted (with effect in accordance with s. 28(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(3)(b)(i)
- F985S. 230(1)(a) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 39(2) (with art. 4)
- F986Words in s. 809L(9) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(7)
- F987Words in s. 25(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 32(4)
- F988Words in s. 877 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 26(b)
- F989S. 372C 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. 53 (with Sch. 9 paras. 1-9, 22)
- F990S. 293(5ZA)-(5A) substituted for s. 293(5A) (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. 10
- F991Words in s. 558 inserted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 126(3) (with s. 20(2), Sch. 8)
- F992Words in s. 152(2)(a) substituted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(b)
- F993Words in Sch. 2 para. 46(2)(a) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of Income Tax Act 2007 (Amendment) Order 2007 (S.I. 2007/940), arts. 1(1), 2(3)
- F994Words in s. 38(4)(a) inserted (E.W.) (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 256(3)(a)(ii)
- F995Words in s. 921(3) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 24
- F996Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)
- F997Words in s. 809B(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(c) (with s. 40(1)(2))
- F998Words in s. 425(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. 80(3) (with Sch. 9 paras. 1-9, 22)
- F999Words in s. 476(2)(b) 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. 57(2) (with Sch. 46 para. 57(4))
- F1000Word in s. 893(2)(b) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 27(2)(b)
- F1001Pt. 11ZA inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 1
- C105S. 23 modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(5)
- F1002Words in s. 30(1) 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), 5(3)
- F1003Words in s. 809EZE(1) substituted (with effect in accordance with s. 36(5) of the amending Act) by Finance Act 2016 (c. 24), s. 36(4)
- F1004Words in s. 443(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. 529 (with Sch. 2)
- F1005S. 6(3)(zb) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(2), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
- F1006S. 280C(8A)(8B) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(3)(b)(6) (with s. 30)
- F1007S. 809Q(6)(c) and word inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(3)(b), 21(1)
- F1008S. 999(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. 567(3) (with Sch. 2)
- F1009S. 10(4) entry 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(4)
- F1010Words 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)(b)
- F1011Ss. 257MQ(1)(ba)-(bg) 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(2)(b)
- F1012S. 361(5)-(7) omitted (with effect in accordance with Sch. 27 para. 6 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 27 para. 5(3)
- F1013Words in s. 53(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. 78(2)(a) (with Sch. 9 paras. 1-9, 22)
- F1014Sch. 2 Pt. 4 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)(vii)
- F1015Words in Sch. 4 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. 572(a)(i), Sch. 3 Pt. 1 (with Sch. 2)
- F1016Word in s. 728(1)(a)(iii) 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. 63(2)(a) (with Sch. 46 para. 73)
- F1017S. 6(2A)-(2C) omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 2(a)
- F1018Words in s. 744(2)(b) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 17(3)(b)
- F1019Ss. 925A-925F 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. 7 para. 112 (with Sch. 9 paras. 1-9, 22)
- F1020Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(4)
- F1021S. 24A inserted (with effect in accordance with Sch. 3 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 3 para. 1 (with Sch. 3 paras. 4, 5)
- F1022S. 538A inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 8 para. 5(3)
- F1023Words 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(12) (with Sch. 2)
- F1024Words 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. 261 (with Sch. 9 paras. 1-9, 22)
- F1025Words in s. 30(1) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(a)
- F1026Sch. 1 para. 22 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)
- F1027S. 835(2) 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. 705(2), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F1028Sch. 2 para. 41(6) 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)
- F1029Words in s. 886(3) omitted (31.12.2020) by virtue of The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 4 (with reg. 39) (as amended by S.I. 2020/1301, regs. 1, 3, Sch. para. 43(l)); 2020 c. 1, Sch. 5 para. 1(1)
- F1030S. 2(13)(f) and word inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(5)
- F1031Words in s. 13(3) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 6(d)
- F1032S. 16(1)(aa) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(6)(17)
- F1033Words in s. 186A(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 70; S.I. 2014/1640, art. 5(2)(cc)
- F1034Words in Sch. 4 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 15
- F1035Sch. 1 para. 284(3)(4) 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)
- F1036S. 809V 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. 4
- F1037Words in s. 57(1)(a) substituted (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(10)(a)
- F1038S. 241(1)(za) 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. 16
- F1039S. 170(8) 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. 4(b)
- F1040Words in s. 274(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(6)
- F1041S. 327A inserted (with effect in accordance with s. 12(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 12(3)
- F1042S. 606(9)(10) 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)(c)
- F1043S. 392(3A)(3B) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 10
- F1044S. 399A(9) omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(6), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F1045Word in s. 538A heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(4), 17(1)
- F1046Words in s. 129(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)(d)
- F1047S. 735(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 42(3), 70(1)
- F1048S. 1005 substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 1
- F1049Sch. 1 para. 202(a) 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)
- F1050S. 964(5) omitted (21.7.2008 with effect in accordance with s. 69(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 69(1)
- F1051Sch. 1 para. 244 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
- F1052Words in s. 680(1)(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(3)(a)
- F1053Sch. 1 para. 76 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)
- F1054Words in s. 685(2) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(a)(i) (with s. 33(9)(10))
- F1055Words in Sch. 2 para. 38(2) 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)(iv)
- F1056Words in s. 246(7) 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. 14(3)
- F1057Words in s. 973(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. 560(4)(a) (with Sch. 2)
- F1058Words in s. 110(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. 52, 61(1)
- F1059S. 148(3)(b)(ai) inserted (with effect in accordance with Sch. 3 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 3 para. 2(4)
- F1060S. 335A inserted (with effect in accordance with Sch. 27 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 27 para. 3
- F1061S. 446(c) and preceding word omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
- F1062Words in s. 74C(1) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 7(2)
- F1063S. 940A inserted (21.7.2008 with effect in accordance with s. 134(5) of the amending Act) by Finance Act 2008 (c. 9), s. 134(4)
- F1064S. 384B inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 55(3)
- F1065Words in s. 809I(3) inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 21 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 20(3)
- F1066S. 809EZA(7) inserted (with effect in accordance with s. 36(5) of the amending Act) by Finance Act 2016 (c. 24), s. 36(3)
- F1067Words 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. 223 (with Sch. 9 paras. 1-9, 22)
- F1068Words in s. 239(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(2)(b)
- C106S. 966 excluded (31.7.2021) by The Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations 2021 (S.I. 2021/882), regs. 1(1), 3(4)
- F1069S. 116A and cross-heading 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)
- F1070Words in s. 817(5) 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. 283(3) (with Sch. 9 paras. 1-9, 22)
- F1071Ss. 858-861 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 12(a)
- F1072Words in s. 46(4) substituted for s. 46(4)(a)(b) (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(7)
- C107S. 80 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(d)
- F1073Words 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. 7 para. 72 (with Sch. 9 paras. 1-9, 22)
- C108S. 993 applied by S.I. 2006/964, reg. 69J(10)(a) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)
- F1074Words in s. 173A(3)(c) 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. 7(3)(b)
- F1075S. 731(2A) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 38(3), 70(1)
- F1076Words in s. 186A(4)(b)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 51; S.I. 2025/41, reg. 2
- F1077Words in s. 414(2)(a) substituted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(4)(a)
- C109S. 195 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 79(9), 1184(1) (with Sch. 2)
- F1078S. 939(5) omitted (21.7.2008 with effect in accordance with s. 134(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 134(3)
- F1079S. 257MQ(3) 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(4)
- F1080Words in s. 809Z4(1) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(2)
- C110S. 809D applied by 2005 c. 5, s. 643I(1)(g) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F1081Words in s. 430(1)(d) 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. 526 (with Sch. 2)
- F1082Words 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)(a)
- F1083S. 493 cross-heading inserted (with effect in accordance with art. 3(9) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(2) (with art. 3(10))
- F1084Sch. 1 paras. 137-139 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)
- F1085Word in Sch. 4 substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(f), 13; S.I. 2018/931, reg. 4(a)
- F1086Ss. 809YA-809YD inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 18
- F1087S. 974(7) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 19 para. 12
- F1088Words in s. 274(3A)(c) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(5)(b)
- F1089Ss. 504-505 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(6) (with reg. 32)
- F1090Word in s. 55B(2)(d) 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)(b)(12)(a)
- C111S. 257P(1) applied (with modifications) by 1992 c. 12, Sch. 8B para. 8(1) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)
- F1091Ss. 809RZA-809RZD inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 17, 21(1)
- C112S. 874 restricted by The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008 (S.I. 2008/2682), reg. 4B (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2011/22, regs. 1(1), 7)
- F1092Words in s. 80(3) 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. 193 (with Sch. 9 paras. 1-9, 22)
- F1093Word in s. 280A(2)(a) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 4, 13; S.I. 2018/931, reg. 4(b)
- F1094Words in s. 965(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. 715 (with Sch. 2 Pts. 1, 2)
- F1095Words in s. 327(1) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(2)(a)
- F1096S. 852 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. 6
- F1097S. 809Z7 heading substituted (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. 15
- F1098S. 736(2A) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 47(b), 70(1)
- F1099S. 818(8) omitted (21.7.2008 with effect in accordance with Sch. 16 para. 11(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 16 para. 10(3)
- F1100S. 37(2A) inserted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(4)(c)
- F1101Words in s. 55B(2)(b) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(6)(a)(10)
- C113S. 21 excluded (6.4.2015 for the tax year 2015-16) by Finance Act 2014 (c. 26), s. 2(2)(a)
- F1102S. 907 substituted (with effect in accordance with s. 40(4) of the amending Act) by Finance Act 2016 (c. 24), s. 40(3)
- F1103S. 17(1A) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(7)(a)(17)
- F1104Words in Sch. 4 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(5)(a)
- F1105S. 37 omitted (26.3.2015 for the tax year 2016-17 and subsequent tax years) by virtue of Finance Act 2015 (c. 11), s. 5(5)(11)
- F1106Words in s. 170(1)(b) 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. 4(a)
- F1107Words in s. 2(14)(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. 7 para. 76 (with Sch. 9 paras. 1-9, 22)
- F1108S. 564DA inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(4), 4
- F1109S. 271(2)(3) 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. 47
- F1110Words in s. 886(3) inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 12(c) (with regs. 7(4), 9(1))
- F1111Words in Sch. 2 para. 38(4) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of Income Tax Act 2007 (Amendment) Order 2007 (S.I. 2007/940), arts. 1(1), 2(2)(b)
- F1112Sch. 1 para. 171(2)(b) 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)
- F1113Words in s. 285(2) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 5 paras. 7(2)(a), 13; S.I. 2018/931, reg. 4(d) (with reg. 5)
- F1114Sch. 1 para. 545 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)(ii)
- F1115S. 274(3)(fa) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 5(3), 13; S.I. 2018/931, reg. 4(c)
- F1116Words in s. 437(2) inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 2(4)
- F1117Word in s. 482 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(5)
- F1118Words in s. 292A(5) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 6(4)
- C114Ss. 61-63 modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 2(4)
- F1119S. 973(7) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 19 para. 12
- F1120Words in s. 313(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. 506(c) (with Sch. 2)
- F1121Word in Sch. 2 para. 148(3)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 19(b), 21
- F1122Ss. 888B-888D inserted (with effect in accordance with Sch. 5 para. 5(1) of the amending Act) by Finance Act 2017 (c. 10), Sch. 5 para. 1
- F1123Pt. 13 Ch. 3 omitted (with effect in relation to disposals on or after 5.7.2016) by virtue of Finance Act 2016 (c. 24), ss. 79(5), 82(1) (with s. 82(2)-(15)); which omission also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)
- F1124S. 751(da) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 50, 70(1)
- F1125Words in s. 875 inserted (with effect in accordance with Sch. 11 para. 12(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 3
- F1126S. 726(7) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 32(5), 70(1)
- F1127Sch. 1 para. 208(6) 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)
- F1128Words in s. 809EZG(1)(b) inserted (with effect in accordance with s. 44(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 44(2)
- C115S. 199 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. 49 (with Sch. 2)
- F1129Words in s. 21(4) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(4)
- F1130Pt. 5A 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. 1
- F1131Sch. 2 para. 54(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)
- F1132Words in s. 680(1)(d) 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(3)(b)
- F1133Word in s. 224(5) inserted (with effect in accordance with Sch. 5 para. 22 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 15(3)(a)
- F1134S. 280B(6)-(9) 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(7)
- F1135Words in s. 1016(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. 274(2) (with Sch. 9 paras. 1-9, 22)
- F1136Words in s. 1016(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. 260(2) (with Sch. 9 paras. 1-9, 22)
- F1137S. 5 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. 700 (with Sch. 2 Pts. 1, 2)
- F1138Words in s. 70(3) 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(3)
- F1139Words in Sch. 4 omitted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 112(2) (with Sch. 5)
- F1140Words in s. 937(5)(c) 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. 711(b) (with Sch. 2 Pts. 1, 2)
- F1141Words in s. 721(4) inserted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 10(4)
- F1142Sum in s. 528(6)(b) substituted (with effect in accordance with s. 41(2) of the amending Act) by Finance Act 2019 (c. 1), s. 41(1)(b)
- F1143Words in s. 809Z9(11) substituted (with effect in accordance with s. 21(5) of the amending Act) by Finance Act 2013 (c. 29), s. 21(4)(a)
- F1144Words in s. 21 heading substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(6)
- F1145Words in s. 413(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. 524 (with Sch. 2)
- F1146Words in s. 925C substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 28(c)
- F1147Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(3)
- F1148Words in s. 55C(1)(c) 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(7)
- F1149Word in s. 275(3)(b) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(b), 13; S.I. 2018/931, reg. 4(a)
- F1150Sch. 1 para. 592(49) 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
- F1151Words in s. 179(4)(b)(i) 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)(c); S.I. 2011/662, art. 2
- F1152Words in s. 989 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 8(4)
- C116S. 281(f)(i) modified (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 3(5)
- F1153S. 309B omitted (with effect in accordance with s. 28(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(4)(c)
- F1154Words in s. 424(2) 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. 79(1)(2) (with Sch. 9 paras. 1-9, 22)
- F1155Words in s. 836(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. 553 (with Sch. 2)
- C117S. 966 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)
- F1156S. 10(2) 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. 3(3)
- F1157Words in s. 531(2A) 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. 531 (with Sch. 2)
- F1158S. 292A(3)(b)(ii) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 6(3)(a)
- F1159S. 74E and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 8(a), 47 (with Sch. 10 paras. 48-50)
- F1160Word in s. 158(2A) 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(2)(6); S.I. 2011/2459, art. 2
- F1161Words in s. 257DE(3) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(6)
- F1162Sch. 1 para. 564 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
- F1163Word in s. 280A(2) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(e), 13; S.I. 2018/931, reg. 4(a)
- F1164Words in s. 480(3)(c) substituted (with effect in accordance with s. 65(4) of the amending Act) by Finance Act 2007 (c. 11), s. 65(2)
- F1165Words in s. 10(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(2)
- F1166S. 809Z4(4)-(10) omitted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 7 para. 7(5)
- F1167Word in s. 152(7) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(g)
- F1168Words in s. 731(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 38(2), 70(1)
- F1169Ss. 809Z7(4)-(4B) substituted (19.7.2011) for s. 809Z7(4) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 43
- F1170Word in s. 392 cross-heading inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(4)(b)
- F1171Sch. 1 para. 530 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
- F1172Sch. 1 para. 111 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)
- F1173S. 57(1)(c) 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)
- F1174S. 190(1A)-(1C) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 16(2), 18
- F1175S. 987(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(11)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1176S. 72(5)(ba) inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 5(b)
- F1177S. 746(2) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 19
- F1178Words in s. 910(1)(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(2) (with Sch. 2 Pts. 1, 2)
- C118S. 838 modified by 1999 c. 29, s. 34A(3) (as inserted (15.1.2012) by Localism Act 2011 (c. 20), ss. 224(2), 240(2); S.I. 2012/57, art. 4(1)(cc) (with arts. 6, 7, 9-11))
- F1179S. 835H 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. 6 (with Sch. 9 paras. 1-9, 22)
- F1180Words in s. 975(6) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(b) (with reg. 32)
- F1181Words in s. 809L(9) substituted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 6(3), 15(2)
- F1182S. 372D 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. 54 (with Sch. 9 paras. 1-9, 22)
- C119S. 993 modified (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), s. 8, Sch. 1 para. 8(2)
- F1183Word in s. 14(2) substituted (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)(c), 14(4)
- F1184S. 684(4) substituted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(7)
- F1185Words in s. 172(aa) 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. 6(a)
- F1186Sch. 1 para. 592(47) 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
- F1187Ss. 733A-733E omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 41, 70(1)
- F1188Words in s. 28(4)(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. 75(a) (with Sch. 9 paras. 1-9, 22)
- F1189Sch. 1 para. 458 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)
- F1190S. 809C(4)(za) 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)(e)
- F1191Words in s. 46(2)(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(5)
- F1192Words in s. 115(1)(d) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 10(d), 21, Sch. 27 Pt. 2(1)
- F1193Words in s. 700(1) substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 5(a)
- F1194S. 543(1)(g)(h) omitted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 3 para. 12
- F1195Word in s. 15 substituted (for the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(d), 14(4)
- F1196Words in s. 809R(9) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 16(7)(b), 21(1)
- F1197Sch. 1 para. 420 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)
- F1198Words in s. 809BZF(2)(b) inserted (17.7.2012) (with effect in accordance with Sch. 13 para. 42 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 34(2)
- F1199S. 246(3)(aa) 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. 14(2)(b)
- F1200S. 425(5)(c) 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(4)(d)
- F1201S. 161(5) 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. 54
- F1202S. 670A and cross-heading 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. 159
- F1203Words in s. 989 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. 258 (with Sch. 9 paras. 1-9, 22)
- F1204Words in s. 38(4)(a) omitted (E.W.) (6.4.2016) by virtue of The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 256(3)(a)(i)
- F1205Words in s. 274(2) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 5(2), 13; S.I. 2018/931, reg. 4(c)
- F1206S. 842(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(9)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1207Words in s. 745(1) 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. 24
- F1208S. 809K(1)(c) substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 29, 47 (with Sch. 9 para. 48)
- F1209S. 809C(1A)(1B) 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. 2(3)
- F1210S. 809K(1)(ca) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 42
- F1211Words in s. 809O(6) 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)(i)
- F1212S. 3(2)(f) And word 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. 70(b) (with Sch. 9 paras. 1-9, 22)
- F1213S. 847(2)(a) 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. 21(a)
- F1214S. 55D(8)(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 57(2)(a); S.I. 2022/283, reg. 2
- F1215Sch. 1 para. 52 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(3)
- C120S. 966 excluded (27.5.2022) by The Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations 2022 (S.I. 2022/487), regs. 1, 3(4)
- F1216Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21
- F1217S. 157A inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(1)(b)(4); S.I. 2018/931, reg. 2(a)
- F1218Word in s. 809VG(7) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(3)(b)(ii), 21(1)
- F1219S. 252A inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 19
- F1220Words in s. 32 inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 3
- F1221Words in s. 856(1) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 10(2)
- F1222Word in s. 57(4) omitted (with effect in accordance with s. 5(11) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 5(10)(c)
- F1223Words in Sch. 2 para. 80(f) 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(4)(a) (with Sch. 2)
- F1224S. 506 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)(vii)
- F1225Words in s. 989 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. 33(3)
- F1226S. 257MQ(2) omitted (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(3)
- F1227Words in s. 47(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F1228Words in Sch. 2 para. 69 inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 8(2), 13; S.I. 2018/931, reg. 4(e)
- F1229Words in s. 57(1)(g) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
- F1230S. 175(1ZA)-(1A) substituted for s. 175(1A) (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 11(2)
- F1231S. 725(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. 12(3)
- F1232S. 117(2A) omitted (in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 3(2), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F1233Words in s. 384B(1) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 8(b)(i), 47 (with Sch. 10 paras. 48-50)
- F1234S. 274(3B) inserted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(6)
- C121Ss. 66-70 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(a)
- F1235Words in s. 47(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)
- F1236S. 294A 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. 11
- F1237Words in s. 809L(6) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(6)(a)
- F1238S. 809H(5B)(za) 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(5)(c)
- F1239S. 2(9A) inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(2)(a) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F1240Sch. 1 paras. 27-35 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)
- F1241S. 809VH(2)(b) substituted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(5)(c)
- F1242S. 918(8) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 555(c) (with Sch. 2)
- F1243Words in s. 974(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. 561(4) (with Sch. 2)
- F1244Words in s. 175(3) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 7(4)(a)
- F1245Words in s. 257MNC(6) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(7)(b)
- F1246Words in s. 31(4) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(3)(b)
- F1247Words in s. 173A(3)(c) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(2)(a)
- F1248Ss. 809BZJ-809BZL and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 4 (with Sch. 9 paras. 1-9, 22)
- F1249S. 809Z2(2)(a) omitted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 12 para. 11
- F1250Sch. 1 para. 107 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)
- F1251S. 735(6) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 42(5), 70(1)
- F1252S. 835X 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. 22 (with Sch. 9 paras. 1-9, 22)
- F1253Words in s. 498(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(7)(a)(ii)
- F1254Words in s. 809M(2)(e) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 7(2), 15(2)
- F1255S. 173A inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 5(3) (with Sch. 16 para. 5(5)(6)8)
- F1256Words in s. 745(1) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(9)(17)
- F1257S. 13(2)(c) and word inserted (21.7.2008 with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2008 (c. 9), s. 68(1)(b)
- C122S. 1014(4) excluded (26.3.2015) by Finance Act 2015 (c. 11), s. 20(5)
- F1258S. 973(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. 560(5) (with Sch. 2)
- F1259Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(8)
- F1260Words in s. 246(3)(a) 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. 14(2)(a)
- F1261S. 24B inserted (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. 10(3), 14(3)(a)
- F1262Words in s. 55B(2)(b) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(8)(17)
- F1263S. 809H(3B) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(8), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
- F1264Words in s. 280B(2) 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(2)
- F1265Word in s. 446 inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
- F1266Words in s. 809S(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(13)
- F1267S. 57(7) inserted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(b)
- F1268S. 838A inserted (16.12.2010 with effect in accordance with Sch. 14 para. 3(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 14 para. 3(3)
- F1269Words in Sch. 2 para. 38(2) substituted (with effect in accordance with s. 38(3) of the amending Act) by Finance Act 2020 (c. 14), s. 38(2)(a)(iv)
- F1270Word in s. 303(2)(f) omitted (with effect in accordance with s. 56(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 56(5)(b)
- F1271S. 437(1A)-(1C) inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 2(3)
- F1272S. 285(3A)(3B) substituted (6.4.2011) for s. 285(3) (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(6); S.I. 2011/662, art. 2
- F1273S. 835S 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. 17 (with Sch. 9 paras. 1-9, 22)
- F1274Words in s. 809L(4)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(4)(a)
- C123S. 191 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. 42 (with Sch. 2)
- F1275Word in s. 564G(2)(h) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(7)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1276Words in s. 899(4)(b)(ii) substituted (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(13) (with reg. 32)
- F1277Word in s. 24(1)(a) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 37(2)(a)(ii)(4)
- C124S. 25(2) modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 2(6) (with Sch. 2 para. 3(2)(3))
- F1278Words in s. 327(1) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(2)(c)
- C125S. 57 excluded (19.7.2011) by Finance Act 2011 (c. 11), s. 3(2)
- F1279Words in s. 564A(3)(b) inserted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(2), 4
- F1280Words in s. 186A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 51; S.I. 2020/45, reg. 2
- F1281S. 850(1) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 5(2)
- F1282S. 45(2A) 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)(b)
- F1283Words in s. 57(3) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(3)(a)
- F1284S. 809W 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. 8
- F1285S. 257LDA 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. 3
- F1286Words 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(b) (with Sch. 2)
- F1287Word in s. 745(1) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(12)(a)
- F1288S. 173A(3)(b)(ia) 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. 12
- C126S. 21 excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 5(5)(a)
- F1289S. 1014(6)(b) substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 125(2)
- F1290Words in s. 892(2) 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. 28
- F1291S. 274(5)(ba) inserted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(7)(a)
- F1292S. 721(3A) inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 61(3) (with Sch. 46 para. 73)
- F1293Sch. 1 para. 232(2) 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)
- F1294Words in s. 476(4)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 11(5)
- F1295S. 835W 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. 21 (with Sch. 9 paras. 1-9, 22)
- F1296S. 835B 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. 18
- F1297S. 280B inserted (17.7.2012) (with effect in accordance with Sch. 8 para. 18 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 3
- F1298Words in s. 26(1)(a) 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(3)
- F1299Words in s. 220(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)(d)(6); S.I. 2011/2459, art. 2
- F1300Sch. 1 para. 510 repealed (in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(b)(ii), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F1301Words in s. 809Z(1) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 5(2)
- F1302S. 1026(b)(c) 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(17)(b)
- F1303Words in s. 919(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 22(b)
- F1304Words in s. 987(2)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 6(4)(b); 2020 c. 1, Sch. 5 para. 1(1)
- F1305Words in s. 853(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 3(2)(b)
- F1306Word in s. 809Z4(3)(c) 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. 12(b)
- F1307Words in s. 55C(3)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 8
- F1308S. 887(5) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 110(5) (with Sch. 5) (as amended (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 11, 15)
- F1309S. 963A inserted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), s. 8
- F1310Word in s. 713(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(11)(b)
- F1311Words in s. 158(4) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 1(5), 10; S.I. 2018/931, reg. 3(a)
- F1312Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(a) (with reg. 32)
- F1313Words in s. 75(6)(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 46(3), 61(1)
- F1314S. 361(3)-(3H) substituted for s. 361(3) (with effect in accordance with Sch. 27 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 27 para. 5(2)
- F1315S. 292A inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 6(3) (with Sch. 16 paras. 6(5)(6), 8)
- F1316Words in s. 148(5) 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. 99(3)
- F1317S. 918(5A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 20(4), 31
- F1318Words in s. 24(1)(b) omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(4)(b)
- F1319Words in Sch. 4 inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(3)
- F1320Word in s. 190(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 500(c) (with Sch. 2)
- F1321S. 460(1)(b) and preceding word omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(c)(i)
- F1322Word in s. 564C(3) omitted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 5(4)(a) (with art. 1(3))
- F1323Words in s. 809H(1A) substituted (with effect in accordance with s. 24(4) of the amending Act) by Finance Act 2015 (c. 11), s. 24(3)(b)(i)
- F1324Ss. 914-917 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(b)
- C127Ss. 75-79 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(d)
- F1325S. 809C(1)(b) substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 2(2)
- F1326S. 1014(2)(fa) substituted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 327 (with Sch. 9 paras. 1-9, 22)
- F1327Words in s. 732(1)(e) inserted (with effect according to Sch. 10 para. 21(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 14(a),
- C128S. 809E applied by 1992 c. 12, s. 16ZC(1)(c) (as substituted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 5)
- F1328Words in s. 745(2) substituted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(6)(b)
- F1329Words in s. 60(1)(c) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 2
- F1330Word in s. 327(1) omitted (18.11.2015) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(2)(c)
- F1331Words in s. 31(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 14(2)
- F1332Words in s. 989 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 562(10) (with Sch. 2)
- F1333Word in s. 6(1)(b) omitted (with effect in accordance with s. 6(6) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 6(2)
- F1334S. 21(3A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 1 para. 11(3)
- F1335S. 735C heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 46(2), 70(1)
- F1336S. 311 omitted (18.11.2015) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 14
- F1337Words in Sch. 4 inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(3)
- C129S. 23 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 1(5) (with Sch. 2 para. 3(2)(3))
- F1338Word in s. 23 substituted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(f), 14(4)
- F1339Words in s. 564K(2) substituted (with effect in accordance with Sch. 7 para. 4 of the amending Act) by Finance Act 2025 (c. 8), Sch. 7 paras. 1(5)(b)(iii), 4
- F1340S. 1007(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax Act 2007 (Amendment) Order 2009 (S.I. 2009/23), arts. 1(1), 5(5)
- F1341Words in s. 989 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(16)
- F1342S. 809EZB(1)(c) substituted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(1)
- F1343Words in s. 809Z4(3)(d) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(3)(c)
- F1344Words in s. 857 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 11
- F1345Words in s. 6 heading omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(5)
- C130S. 994 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 3(5)(a)
- F1346Words in s. 809X(3) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 2
- F1347S. 257MA omitted (with effect in accordance with Sch. 1 para. 14(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 6(2)
- F1348Words in s. 1017 substituted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 328 (with Sch. 9 paras. 1-9, 22)
- F1349S. 1014(2)(g)(iic) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 285(3)(b) (with Sch. 9 paras. 1-9, 22)
- F1350S. 297B inserted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 13
- F1351Words in s. 531(3) substituted (with effect in accordance with s. 52(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 17 para. 18(b)
- F1352Words in s. 953(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 558(a) (with Sch. 2)
- F1353Words in s. 989 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(f)(4)
- F1354Words in s. 745(3) substituted (with effect according to art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(9)(c)
- F1355S. 647(6)(7) substituted for s. 647(6) (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 19
- F1356S. 172(ca) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 6(d)
- F1357Ss. 809EZDA, 809EZDB inserted (with effect in accordance with s. 45(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 45(1)
- F1358S. 383(5)(aa) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 55(2)
- F1359Ss. 809BZF-809BZI and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 3 (with Sch. 9 paras. 1-9, 22)
- F1360Words in s. 886(3) inserted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 24(2)(c)(iii) (with regs. 52-58)
- F1361Words in s. 809YD(8) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 106(6)
- F1362Sch. 1 para. 544 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(3)
- F1363Word in s. 13(4) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 6(b)
- F1364Words in s. 294A(2)(a) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 8, 10; S.I. 2018/931, reg. 3(b)
- F1365Word in s. 497(1) inserted (with effect in accordance with art. 3(8) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 3(5)(a) (with art. 3(10))
- F1366Words in s. 886(3) substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 24(2)(c)(i) (with regs. 52-58)
- F1367S. 239(1) Table omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 105(2)(c)
- C131Pt. 14 Ch. A1 modified (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 18(1)(2)
- F1368Words in s. 728(2) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 14(3)
- F1369Sch. 1 para. 172 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 9(e), 12
- F1370Words in s. 27(5) omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(a)
- F1371Sch. 1 paras. 153-159 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1372Words in s. 462(11) inserted (16.12.2010 with effect in accordance with Sch. 14 para. 3(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 14 para. 3(2)
- F1373Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(b)
- F1374Words in s. 27(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 7
- F1375Sch. 1 para. 473(2)(a)(b) repealed (in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(b)(i), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F1376Words in s. 614ZD(3) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(9)(a)
- F1377Sch. 1 para. 109 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F1378Sch. 1 para. 83 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)
- F1379Words in s. 734(4) substituted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 17(c)(ii), 21(1)
- F1380S. 192(2)(g) and word substituted for s. 192(2)(g) (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2016 (c. 24), s. 28(3)(a)(i)
- F1381S. 721(5)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 61(4) (with Sch. 46 para. 73)
- F1382Sch. 2 para. 56(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F1383S. 257A(4) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 54(3)
- F1384S. 809Z5(2)(3) omitted (21.7.2009 retrospective) by virtue of Finance Act 2009 (c. 10), Sch. 27 paras. 11(3), 15(2)
- F1385Pt. 10A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 2 (with Sch. 9 paras. 1-9, 22)
- F1386Words in s. 939(6) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 8
- F1387Words in s. 425(4)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 80(2)(a) (with Sch. 9 paras. 1-9, 22)
- F1388Words in s. 33(4)(b) substituted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(e)
- C132Ss. 74ZA-74D applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(b)
- F1389Words in s. 901(4) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 29
- F1390Words in s. 564G(2A) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 6(3)(b); 2020 c. 1, Sch. 5 para. 1(1)
- F1391Word in s. 809VD(1)(b) omitted (with effect in accordance with s. 15(8) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 15(3)(a)
- F1392S. 698A inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6)
- F1393Word in s. 425(5)(a)(v) omitted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 12 para. 24(a)
- F1394Sch. 2 paras. 112-124 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(4)
- C133S. 809H excluded (with effect in accordance with Sch. 8 para. 16(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 16(3)
- F1395Sch. 1 para. 515(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(18)
- F1396Pt. 13 Ch. 8 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1
- F1397Word in s. 286(3)(k) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 4
- F1398Words in Sch. 4 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 108
- F1399Words in s. 292A(3)(c) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(11)(a)
- F1400Words in s. 151(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(3)
- F1401Words in s. 297A(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 72; S.I. 2014/1640, art. 5(2)(cc)
- F1402Words in s. 356(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 513(2), Sch. 3 Pt. 1 (with Sch. 2)
- F1403Sch. 1 para. 543 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(3)
- F1404Words in s. 199(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 501(a) (with Sch. 2)
- F1405Words in s. 809C(1)(b) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(3)(a)
- F1406S. 356(2)-(4) substituted for s. 356(2) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 513(3) (with Sch. 2)
- F1407Words in s. 720(4) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 28(a), 70(1)
- F1408Word in s. 162(b) omitted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 3
- F1409Words in s. 158(2)(b) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 para. 1(3), 10; S.I. 2018/931, reg. 3(a)
- C134Pt. 13 Ch. 2 applied (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 21
- F1410Sch. 1 para. 245(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(18)
- F1411Words in s. 186(1)(b) substituted (19.7.2012) (with effect in accordance with Sch. 7 para. 23(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 paras. 11(b), 23(1); S.I. 2012/1896, art. 2(b)
- F1412Words in s. 395(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 523 (with Sch. 2)
- F1413S. 173(2)(a)(aa) substituted (17.7.2012) for s. 173(2)(a) (with effect in accordance with Sch. 7 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 6(2)
- F1414S. 809Z4(3)(za) inserted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 7(3)(a)
- F1415S. 918(1)(a) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 21
- F1416Word in s. 809O(3) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(10)(a)
- F1417Words in s. 34(1)(a) substituted (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(3)
- F1418S. 300(2)(a)(b) substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 2(11); S.I. 2011/662, art. 2
- F1419S. 858 cross-heading omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 12(b)
- F1420Word in s. 811(4) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(14)(a)
- F1421S. 809B(1)(za) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(b) (with s. 40(1)(2))
- F1422S. 154A inserted (with effect and application in accordance with s. 22(9)-(11) of the amending Act) by Finance Act 2015 (c. 11), s. 22(5)
- C135Pt. 13 Ch. 2 applied by 1988 c. 1, s. 762ZA (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)
- F1423Words in s. 151(1) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 105(2) (with Sch. 5)
- F1424Word in s. 55D(8)(b) inserted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 57(2)(b); S.I. 2022/283, reg. 2
- F1425Words in s. 297A(4)(b)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 54; S.I. 2025/41, reg. 2
- F1426Word in s. 192(1)(k) omitted (17.7.2012) (with effect in accordance with Sch. 7 para. 24 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 7 para. 13(2)
- F1427Words in s. 817(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 283(2), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)
- F1428Words in s. 809C(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(3)(c) (with s. 40(1)(2))
- F1429Sch. 1 para. 517(2) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(18)
- F1430Word in s. 809L(2)(a) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(3)(a)
- F1431Words in s. 488 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 71(2), 89 (with Sch. 8 paras. 90-96)
- F1432Words in s. 713 inserted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 7(2)
- F1433Words in s. 992(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 564 (with Sch. 2)
- F1434Words in s. 104(4) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 50, 61(1)
- F1435Words in s. 809E(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(4)
- F1436Words in s. 416(1)(b) inserted (with effect in accordance with s. 20(4) of the amending Act) by Finance Act 2015 (c. 11), s. 20(2)(a)(ii); S.I. 2016/1010, reg. 4
- F1437Word in s. 152(4) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(2)(d)
- F1438S. 809L(5)(ba) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(5)(b)
- F1439S. 809BZF(2A) inserted (17.7.2012) (with effect in accordance with Sch. 13 para. 42 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 34(3)
- F1440Words in s. 833(7) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(6)(b)
- F1441S. 287(7) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 5(6)
- F1442Word in s. 1014(2)(fa) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(b)
- F1443S. 264A inserted (with effect in accordance with Sch. 10 para. 2(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 10 para. 2(1)
- F1444Words in s. 718(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 27(a), 70(1)
- F1445Words in s. 257MH(4)(b)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 53; S.I. 2025/41, reg. 2
- C136S. 257FE excluded (20.5.2020) by Finance Act 2020 (c. 14), s. 110(1)(3)
- F1446Word in s. 1014(2)(g)(iii) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(14)(b)
- F1447Words in s. 364(1)(d) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 516, Sch. 3 Pt. 1 (with Sch. 2)
- F1448Words in s. 195(6) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(7)(b), 13, Sch. 27 Pt. 2(16)
- F1449S. 614ZD(6) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(9)(b)
- F1450Word in s. 287(2) substituted (17.7.2012) (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 5(4)(a)
- F1451S. 704 and cross-heading omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 458
- F1452Words in s. 190(4)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 500(b) (with Sch. 2)
- F1453S. 809H(1)(c) substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 3(2)
- F1454Words in s. 973(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 560(6) (with Sch. 2)
- F1455S. 180(za)(zb) inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(1), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 1(3); S.I. 2011/662, art. 2
- F1456Word in s. 57(4) omitted (with effect in accordance with s. 2(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 2(8)(b)
- F1457Words in s. 297A(2) substituted (with effect in accordance with Sch. 6 para. 23(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 12(a)
- F1458S. 730(6) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 37(5), 70(1)
- F1459Words in s. 307A inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(13)
- F1460Words in s. 53(2)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 78(2)(b) (with Sch. 9 paras. 1-9, 22)
- F1461Word in s. 809O(5) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(10)(a)
- F1462S. 74ZA inserted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 5
- F1463Sum in s. 13A(2) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2023 (c. 1), s. 7(3)(4)
- F1464S. 837B(2)(b) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(8)(a)(ii) (with regs. 39-41, 44); 2020 c. 1, Sch. 5 para. 1(1)
- F1465Sch. 1 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
- F1466Word in s. 809K(2)(e) substituted (with effect in accordance with s. 21(5) of the amending Act) by Finance Act 2013 (c. 29), s. 21(2)
- F1467S. 809C(1ZA) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(3)(b)
- F1468S. 365(8) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 517 (with Sch. 2)
- F1469S. 1007A inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 3(3); S.I. 2011/662, art. 2
- C137S. 195 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 2 para. 46 (with Sch. 2)
- F1470Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 239 (with Sch. 9 paras. 1-9, 22)
- F1471Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1
- F1472Word in s. 157(1)(aa) substituted (3.9.2024) by Finance Act 2024 (c. 3), s. 11(1)(a)(2); S.I. 2024/897, reg. 2
- F1473Words in s. 432(1)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(10)(a)
- F1474S. 888DA inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 55
- C138S. 500 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 611(2), 1184(1) (with Sch. 2)
- F1475Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 32
- F1476S. 98A inserted (17.7.2012) (with effect in accordance with s. 9(5)(7)(8) of the amending Act) by Finance Act 2012 (c. 14), s. 9(3)
- F1477Words in s. 26(1)(a) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 24(8)(a)
- F1478Words in s. 809N(9) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(9)(b)(i)
- C139S. 809G excluded (with effect in accordance with Sch. 8 para. 16(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 16(3)
- F1479Words in s. 74D heading substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 8(3)
- F1480S. 286(3)(eb) omitted (with effect in accordance with Sch. 6 para. 23(2) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 6(3)(c)
- F1481S. 718(2)(a) omitted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 2(3)
- F1482Word in s. 281(1)(d) omitted (with effect in accordance with Sch. 10 para. 3(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 10 para. 3(2)
- F1483Word in s. 502(3) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(8)(a)
- F1484Words 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)
- F1485Words 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))
- F1486Words 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)
- F1487Words 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))
- F1488Words 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)
- F1489Words in s. 701 heading omitted (retrospective to 1.4.2009) by virtue of Finance Act 2010 (c. 13), Sch. 12 paras. 6, 15(2)
- F1490Words in s. 257(5) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(5)
- F1491Words 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
- F1492S. 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)
- F1493Words 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)
- F1494Words 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)
- F1495Word 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)
- F1496S. 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)
- F1497S. 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)
- F1498S. 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)
- F1499S. 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)
- F1500Words 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)
- F1501Word 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)
- C140S. 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)
- F1502Words 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)
- F1503Word 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
- F1504Words 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)
- F1505Words 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
- F1506Words 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)
- F1507Word 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)
- F1508Words 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)
- C141S. 21 excluded (6.4.2021 for the tax year 2021-22) by Finance Act 2021 (c. 26), s. 4(2)
- F1509S. 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)
- F1510S. 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)
- F1511Words 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)
- F1512S. 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)
- C142S. 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)
- F1513Words 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)
- F1514S. 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))
- F1515Words 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)
- F1516S. 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)
- F1517Words 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
- F1518Words 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)
- F1519Word 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)
- F1520Words 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)
- F1521Words 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)
- F1522Words 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)
- F1523Sch. 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)
- F1524Words in s. 564B(1)(g) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 133(a)
- F1525S. 416(6A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 11
- C143S. 809C excluded (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(3)
- F1526S. 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
- F1527Word 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)
- F1528Words 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)
- F1529Words 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)
- F1530S. 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)
- F1531Sch. 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)
- F1532S. 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)
- F1533S. 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)
- F1534Word 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
- F1535Words 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)
- F1536Words 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)
- F1537S. 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)
- F1538S. 835BA inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 29(1)
- F1539S. 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
- F1540S. 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)
- F1541Words 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)
- F1542Words 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)
- F1543S. 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)
- F1544S. 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)
- F1545Words 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)
- F1546S. 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)
- F1547S. 919(1) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 22(a)
- F1548S. 200 omitted (18.11.2015) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 14
- F1549S. 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)
- F1550Words 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)
- F1551S. 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)
- F1552Words 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)
- F1553Sch. 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)
- F1554Words 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)
- F1555Words 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)
- F1556S. 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
- F1557S. 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)
- F1558Words 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)
- F1559Words 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
- F1560Word 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)
- F1561S. 115(4) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 15, 21
- F1562Sch. 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)
- F1563S. 428(5) inserted (14.11.2016) by Finance Act 2016 (c. 24), s. 173(1)(2); S.I. 2016/1010, reg. 3
- F1564Words 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)
- F1565S. 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)
- F1566S. 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)
- F1567S. 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
- F1568Ss. 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)
- F1569S. 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
- F1570Ss. 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
- F1571Sch. 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)
- F1572S. 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)
- F1573Words 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)
- F1574Words 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)
- C144S. 80 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(e)
- F1575S. 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)
- F1576Words 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)
- F1577Word in s. 792(7) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 17(a), 21
- F1578S. 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
- F1579Words 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))
- F1580S. 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)
- F1581Words 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)
- F1582S. 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
- F1583S. 172(aa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 5(2) (with Sch. 16 para. 5(5)(6))
- F1584Words 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)
- F1585S. 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)
- C145S. 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)
- F1586Words 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)
- F1587Sch. 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)
- F1588S. 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)
- C146S. 21 excluded (temp.) (27.4.2017 in relation to the tax year 2017-18) by Finance Act 2017 (c. 10), s. 4(3)
- F1589Words 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)
- F1590Words 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)
- F1591S. 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)
- C147Ss. 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))
- F1592S. 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)
- F1593Word 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)
- F1594Words 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)
- F1595S. 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)
- F1596Words 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)
- F1597Words in s. 184(3)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(4)(a)
- F1598Words 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
- F1599Sch. 2 para. 108 crossheadings omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 31
- F1600Words 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)
- F1601Words 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
- F1602S. 327(4A)-(4G) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(4)
- F1603S. 55A(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(c)(4)
- F1604Words 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)
- F1605S. 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)
- F1606S. 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)
- F1607S. 809L(8) omitted (retrospective to 22.4.2009) by virtue of Finance Act 2009 (c. 10), Sch. 27 paras. 6(2), 15(2)
- F1608Words 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)
- F1609Word 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)
- F1610Words 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)
- F1611S. 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)
- F1612S. 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
- F1613Words 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)
- F1614Words in s. 989 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(12)
- F1615Sch. 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
- F1616Words in s. 284(1)(c) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(b)
- F1617Words 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)
- F1618Word 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
- F1619Words 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
- F1620Words 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)
- F1621Word 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)
- F1622Words 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)
- F1623Words 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)
- F1624S. 257AA(za) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 14(2)(a)(4); S.I. 2018/931, reg. 2(a)
- F1625Sch. 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)
- F1626Words 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)
- F1627Words 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
- F1628S. 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))
- F1629Words 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)
- C148S. 966 excluded (31.5.2017) by The Major Sporting Events (Income Tax Exemption) Regulations 2017 (S.I. 2017/614), regs. 1, 2(3)
- F1630Words 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))
- F1631S. 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)
- F1632Words 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)
- F1633Words 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)
- C149S. 966 excluded (8.4.2010) by Finance Act 2010 (c. 13), Sch. 20 para. 4
- F1634S. 330(3A) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(5)
- F1635Words 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)
- F1636S. 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)
- F1637Words 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))
- C150S. 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)
- C151S. 966 excluded (6.4.2014) by Finance Act 2014 (c. 26), s. 47(4)(6)
- F1638Words 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)
- F1639Words 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)
- F1640S. 251(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 7 para. 20
- F1641S. 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)
- F1642Sch. 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)
- F1643Words 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)
- F1644Words 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
- C152S. 1014(4) excluded (21.7.2009) by Finance Act 2009 (c. 10), Sch. 22 para. 14(2)
- F1645Pt. 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)
- F1646S. 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)
- F1647Words 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)
- F1648S. 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)
- F1649S. 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)
- F1650Words 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)
- F1651S. 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)
- F1652Word 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
- C153S. 998 applied (21.7.2008) by Finance Act 2008 (c. 9), Sch. 19 para. 3(4)
- F1653Words 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)
- F1654Words 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)
- F1655Words 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)
- F1656Words 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)
- F1657Words 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)
- F1658S. 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)
- F1659S. 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)
- C154S. 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))
- F1660Words 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)
- F1661Sch. 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)
- F1662S. 432(3) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(10)(c)
- F1663Words 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
- F1664S. 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)
- F1665Words 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)
- F1666Words 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)
- F1667Ss. 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)
- F1668Words 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
- F1669Words 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)
- F1670Words 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)
- F1671S. 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)
- F1672Word 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)
- F1673S. 252A(4A) inserted (retrospectively) by Finance Act 2016 (c. 24), s. 29(2)(b)(6) (with s. 30)
- F1674Word 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)
- F1675Words 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)
- F1676S. 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)
- F1677Words 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
- C155S. 966 excluded (17.7.2012) by Finance Act 2012 (c. 14), s. 13(5)
- F1678Words 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)
- F1679S. 57(8) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(4)(a)
- F1680S. 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
- F1681Words 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)
- F1682Words 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)
- F1683S. 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)
- F1684S. 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)
- F1685S. 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)
- F1686Word in s. 274(3)(c) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16)
- F1687Word 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)
- F1688Words 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))
- F1689Words 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)
- F1690Words 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)
- F1691Words 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)
- F1692Words 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)
- F1693Pt. 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)
- C156S. 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)
- F1694Words 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)
- F1695Sch. 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
- F1696Ss. 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
- F1697Word 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)
- F1698Words in s. 239(2) substituted (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), Sch. 7 paras. 18, 25
- F1699Words 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)
- F1700Ss. 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
- F1701Words 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)
- F1702Words 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)
- F1703Words 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
- F1704Words 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)
- F1705Sch. 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)
- F1706Word 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)
- F1707S. 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)
- C157S. 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)
- F1708S. 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)
- F1709Words 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
- C158S. 23 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 1(10)
- F1710Words 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)
- F1711S. 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)
- F1712Words 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
- F1713Sch. 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)
- F1714Words 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)
- F1715Words 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)
- F1716S. 596(1)-(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(b)
- F1717Words 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
- F1718Words 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)
- F1719S. 809ZFA inserted (with application in accordance with s. 68(3) of the amending Act) by Finance Act 2016 (c. 24), s. 68(2)
- F1720S. 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)
- F1721Sch. 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)
- F1722S. 157(1)(aa) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 2(2)
- F1723S. 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)
- F1724Words 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)
- F1725Word 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
- F1726Words in s. 102(1)(b) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 7(2)(b), 21
- F1727Words 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)
- F1728Words 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)
- F1729S. 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)
- F1730Sch. 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)
- F1731Words 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
- F1732S. 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)
- F1733Sch. 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)
- F1734Words 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)
- F1735Sch. 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)
- F1736S. 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)
- F1737Words 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
- C159S. 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)
- F1738Words in s. 327(1) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 18(2)(b)
- F1739S. 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)
- F1740S. 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)
- F1741S. 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)
- C160S. 1014(4) excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 22(3)
- F1742S. 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)
- F1743Words 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
- F1744Words in s. 26(1)(a) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 6
- F1745S. 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)
- F1746S. 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)
- F1747Sch. 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)
- F1748Words 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)
- F1749Sch. 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)
- F1750S. 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
- F1751S. 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
- F1752Word 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)
- F1753Words 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)
- C161S. 57 excluded (6.4.2015 for tax year 2015-16) by Finance Act 2014 (c. 26), s. 2(2)(b)
- F1754Word 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)
- F1755Words 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)
- F1756Words 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
- F1757Sch. 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)
- F1758Words 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)
- F1759Words 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)
- F1760Words 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
- F1761Words 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)
- F1762Word 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)
- F1763S. 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)
- F1764Sch. 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)
- F1765Word 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)
- F1766Words 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
- F1767Formula 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)
- F1768S. 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)
- F1769S. 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)
- F1770S. 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)
- F1771S. 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)
- F1772Words 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
- C162S. 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))
- F1773Words 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)
- C163S. 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)
- F1774Words 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
- F1775Words 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)
- C164S. 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)
- F1776S. 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)
- F1777S. 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)
- F1778S. 16(2)(a) omitted (for 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)
- F1779Words 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)
- F1780S. 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
- F1781Words 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
- F1782S. 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)
- F1783Words 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)
- C165Pt. 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)
- F1784Words 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)
- F1785S. 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)
- C166S. 21 excluded (15.3.2018) by Finance Act 2018 (c. 3), s. 5
- C167S. 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))
- F1786S. 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
- F1787Words 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)
- C168S. 684 disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 49
- F1788Sch. 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)
- F1789Word 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)
- F1790Sch. 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)
- F1791S. 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)
- F1792Words 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))
- F1793S. 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)
- F1794Words 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
- F1795S. 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
- F1796S. 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)
- F1797S. 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)
- F1798Words 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)
- F1799Word in s. 809(2) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 18(b), 21
- F1800Words 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)
- F1801S. 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)
- F1802Words 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)
- F1803S. 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
- F1804S. 331A inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 20
- F1805Words in s. 83(6)(f) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 47, 61(1)
- F1806Words in s. 27(5) 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)(ii)
- F1807S. 735C inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 19, 21(1)
- F1808Words in s. 705(4) 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. 459(4)
- F1809Words in s. 721(1) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 61(2) (with Sch. 46 para. 73)
- F1810Word in s. 809R(7) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 10 paras. 16(6)(a), 21(1)
- F1811Word in s. 257SH(1) 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(2)
- F1812S. 919(6)-(8) inserted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 22(c)
- F1813S. 292A(7) 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(7)
- F1814S. 157(1A) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 2(3)
- C169S. 993 applied (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 34(7)
- F1815Words in s. 120(7) inserted (17.7.2012) (with effect in accordance with s. 10(5)-(7) of the amending Act) by Finance Act 2012 (c. 14), s. 10(3)
- F1816S. 564D(1)(aa) 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(2)(b) (with art. 1(3))
- F1817S. 198A inserted (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. 14
- F1818S. 809Z(2) omitted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 7 para. 5(3)
- C170S. 494 excluded (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 12(4)
- F1819S. 527(2)(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. 81, Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F1820Pt. 11A Ch. 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. 3 para. 3 (with Sch. 9 paras. 1-9, 22)
- F1821Words in s. 989 inserted (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. 462
- F1822S. 286(3)(jb) 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. 6(3)(e)
- F1823Words in s. 37 heading substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(4)(d)
- F1824Pt. 11A 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. 3 para. 4 (with Sch. 9 paras. 1-9, 22)
- F1825Word in s. 732 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 39(2), 70(1)
- F1826S. 274(3A) 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(4)
- F1827Words in s. 313(5) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 8 para. 16
- F1828Words in s. 879(1) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 19, 31
- F1829Words in s. 55C(1)(a) 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)(a)(12)(a)
- F1830S. 127BA inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 62(3)
- C171Ss. 809L-809Z6 applied by 2005 c. 5, s. 643I(9) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F1831Sch. 1 para. 516 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)
- F1832Words in s. 103B(2) substituted (21.7.2008 with effect in accordance with s. 61(2) of the amending Act) by Finance Act 2008 (c. 9), s. 61(1)
- F1833Words in s. 32 inserted (with effect in accordance with s. 56(5) of the amending Act) by Finance Act 2013 (c. 29), s. 56(3)
- C172S. 885 excluded (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), 9(b)
- F1834Word in s. 809O(6)(c) 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)(iv)
- F1835S. 293(1) substituted (with effect in accordance with Sch. 8 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 9(2)
- F1836Sch. 2 para. 46(5)(6) 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)
- F1837Words in s. 953(6)(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. 558(b) (with Sch. 2)
- F1838Words in s. 35 substituted for s. 35(a)(b) (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(4)(a)
- F1839S. 2(13)(c) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(2)(b) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F1840S. 11A inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 5
- F1841Word in s. 2(13)(e) 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. 272, Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)
- F1842Words in s. 384B(1) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 8(b)(ii), 47 (with Sch. 10 paras. 48-50)
- F1843Sch. 1 paras. 94-100 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)
- F1844S. 2(13)(g)(h) 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. 272 (with Sch. 9 paras. 1-9, 22)
- C173S. 993 applied (with modifications) (15.9.2016) by Finance Act 2016 (c. 24), s. 118(4) (with s. 117)
- F1845Words in s. 8 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(a)(10)
- F1846Sch. 1 paras. 164-166 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)
- F1847S. 198B omitted (with effect in accordance with s. 28(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(3)(c)
- F1848S. 6(3)(a) substituted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by Finance Act 2008 (c. 9), s. 5(4)
- F1849Words in s. 121(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)(c)
- C174S. 1014(4) excluded (26.3.2015) by Finance Act 2015 (c. 11), s. 23(4)
- F1850S. 834(5) omitted (with effect in accordance with s. 40(6) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 40(6), Sch. 9 para. 9(3)
- F1851S. 274(3)(e) and word inserted (with effect in accordance with Sch. 16 para. 20(5) of the amending Act) by Finance Act 2007 (c. 11), Sch. 16 para. 20(2)(4)
- F1852Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(c) (with reg. 32)
- F1853S. 530(2)(a)(ab) substituted for s. 530(2)(a) (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 para. 2, 23(2); S.I. 2007/2532, art. 2
- F1854S. 606(8) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(c)
- F1855S. 809F(5A) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 41
- F1856Words in s. 286B(2) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 4(10)
- F1857S. 538A(A1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(2), 17(1)
- F1858Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(d) (with reg. 32)
- F1859Words in s. 330(2) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(3)
- F1860S. 416(8) omitted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 8 para. 3(2)(b)
- C175S. 1014(4) excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 12(5)
- F1861S. 735(2A) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 42(4), 70(1)
- F1862Words in s. 809D(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. 3(2)
- F1863Sch. 1 para. 173 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)
- F1864S. 730(7) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 37(5), 70(1)
- F1865Words in s. 498(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(7)(a)(i)
- F1866Words in s. 684(1)(d) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(2)(c) (with s. 33(9)(10))
- F1867Words in s. 274(5)(c) substituted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(7)(b)
- F1868S. 975(3) 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)
- F1869S. 732(4) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 39(4), 70(1)
- F1870S. 888E inserted (with effect in accordance with Sch. 5 para. 5(2) of the amending Act) by Finance Act 2017 (c. 10), Sch. 5 para. 3
- C176S. 18 excluded by Taxes Management Act 1970 (c. 9), s. 18E(2)(b) (as inserted (with effect in accordance with s. 381(1)) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 103 (with Sch. 9 paras. 1-9, 22))
- F1871Sch. 1 para. 148 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)
- F1872Words in Sch. 2 para. 80(f) 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(4)(b) (with Sch. 2)
- F1873Words in s. 1023 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. 85 (with Sch. 9 paras. 1-9, 22)
- F1874Words in s. 23 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)(i)
- F1875Words in s. 850(5) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 5(5)
- F1876Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(d)
- F1877S. 733(2A)-(2D) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 40(3), 70(1)
- F1878Sch. 1 para. 77 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)
- F1879Words in s. 809B(1)(c) 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))
- F1880S. 811(6)(d) omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(e)
- F1881Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)
- C177S. 257EA applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 3(1) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)
- F1882S. 936(2)(f) 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(c) (with Sch. 2)
- C178S. 997 applied (with modifications) (19.7.2011) by Finance Act 2011 (c. 11), s. 53(6)
- F1883S. 292B omitted (with effect in accordance with Sch. 6 para. 23(2) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 9
- F1884S. 303(2)(da)-(dc) inserted (retrospective to 6.4.2008) by Finance Act 2008 (c. 9), Sch. 11 paras. 8(b), 10 (with Sch. 11 paras. 12, 13)
- F1885S. 809Z(10) omitted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 7 para. 5(5)
- F1886Word in s. 303(1)(k) omitted (17.7.2012) (with effect in accordance with Sch. 8 para. 22 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 8 para. 11(2)
- F1887Words in s. 535(3) 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)(a)
- F1888S. 426(8) omitted (retrospective to 6.4.2012) by virtue of Finance Act 2012 (c. 14), s. 50(2)(a)(4)
- F1889Words in s. 971(3)(a) 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. 716(3) (with Sch. 2 Pts. 1, 2)
- F1890Word in s. 148(9) substituted (21.7.2008 with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 99(4)
- F1891S. 681DP(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 134
- F1892S. 818(7) omitted (21.7.2008 with effect in accordance with Sch. 16 para. 11(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 16 para. 10(3)
- F1893Words in s. 641(4) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 100
- F1894Word in s. 274(3)(e) omitted (with effect in accordance with Sch. 6 para. 23(1) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 3(3)(a)
- F1895Words in Sch. 1 para. 277 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. 25(a)
- F1896S. 686(2)-(5) substituted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(5)(b) (with s. 33(9)(10))
- F1897Sch. 1 para. 161 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)
- F1898Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)
- F1899S. 2(14)(aa) inserted (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2009 (c. 10), s. 52(2)
- C179S. 1014(4) excluded (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(6)
- F1900Words 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(9) (with Sch. 2)
- F1901Words in s. 564Q(1) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 20(1)(b)
- F1902S. 21(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 11(2)
- F1903S. 137(9) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 11(5), 13
- F1904Words in s. 809M(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 552(a) (with Sch. 2)
- F1905Words in s. 809Q(3) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(2)(a), 21(1)
- F1906Word in s. 13(2)(a) omitted (21.7.2008 with effect in accordance with s. 68(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 68(1)(a)
- F1907Words in s. 849(4) 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. 222 (with Sch. 9 paras. 1-9, 22)
- F1908Word in s. 736(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 47(a), 70(1)
- F1909Words in s. 809P(6) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(11)(a)
- F1910Words in s. 257(1) 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. 503(a) (with Sch. 2)
- F1911S. 422 omitted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 8 para. 3(3)
- F1912S. 2(13)(i)(j) 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. 51 (with Sch. 9 paras. 1-9, 22)
- C180S. 564U(b) modified (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. 38 (with Sch. 9 paras. 1-9, 22)
- F1913Words in s. 257CF(6) inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 11(3)
- F1914Ss. 735AA-735AG and cross-heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 44, 70(1) (with Sch. 12 para. 73)
- F1915S. 809BZA(2A) inserted (17.7.2012) (with effect in accordance with Sch. 13 para. 42 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 33
- F1916Words in s. 442(7)(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. 528 (with Sch. 2)
- F1917Word in s. 280(2) substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(d), 13; S.I. 2018/931, reg. 4(a)
- F1918S. 125(6)(ba) inserted (17.7.2012) (with effect in accordance with s. 9(6)-(8) of the amending Act) by Finance Act 2012 (c. 14), s. 9(4)
- F1919Words in s. 158(2)(a) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 1(2), 10; S.I. 2018/931, reg. 3(a)
- C181S. 153 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 69(4)
- F1920Sch. 1 para. 37 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)
- F1921S. 81 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. 9
- F1922S. 173A(5) 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. 7(4)
- F1923Words in s. 31(2) 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. 12
- F1924Sch. 1 para. 335(5) omitted (21.7.2008 with effect in accordance with s. 63(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 23 para. 12
- C182S. 57 excluded (17.7.2012) by Finance Act 2012 (c. 14), s. 3(2)
- F1925Words 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(c)
- F1926S. 284(2)(3) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(2)
- F1927S. 1014(5)(b)(ai) inserted (with effect for the tax year 2028-29 and subsequent tax years) by Finance Act 2023 (c. 1), s. 6(2)(5)
- F1928Words in s. 297(1)(b) 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(b), 20(2); S.I. 2012/1901, art. 2(b)
- F1929S. 703 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. 49
- F1930Words in s. 866(1) inserted (6.4.2012) (retrospective and with effect in accordance with s. 18(2) of the amending Act) by Finance Act 2012 (c. 14), s. 18(1)
- F1931Sch. 1 para. 112 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
- F1932Sch. 1 para. 151 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
- F1933S. 725A inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 31, 70(1)
- C183S. 503 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 611(2), 1184(1) (with Sch. 2)
- F1934S. 198A(3)-(9) omitted (with effect in accordance with s. 28(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(3)(b)(ii)
- F1935Words in s. 989 inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 10(b)
- F1936Words in s. 14(2) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(3) (with reg. 32)
- F1937Words in s. 809VC(1)(a) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(2)
- F1938Words in s. 332 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. 507 (with Sch. 2)
- C184S. 993 applied (1.1.2012) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trust (Approved Company) (Tax) Regulations 2011 (S.I. 2011/2999), regs. 1(1), 34(3)(a)
- F1939S. 726 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 32(2), 70(1)
- F1940Words in s. 564G(1)(h) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(7)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1941Words in s. 749 heading substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 159(a) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
- F1942Words in s. 117(3) substituted (17.7.2012) (with effect in accordance with s. 10(5)-(7) of the amending Act) by Finance Act 2012 (c. 14), s. 10(2)
- F1943S. 564D(7) 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(4) (with art. 1(3))
- F1944Words in s. 809C(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(3)(c) (with s. 40(1)(2))
- F1945Words in s. 564G(2A) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 6(3)(a); 2020 c. 1, Sch. 5 para. 1(1)
- F1946S. 564G(2)(k) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(7)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F1947S. 809B(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(2) (with Sch. 8 para. 15(2))
- F1948S. 620(1)(c) 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(2)
- F1949S. 606(4) 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. 544(b), Sch. 3 Pt. 1 (with Sch. 2)
- F1950Words in s. 2(9)(b) 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)(a), 14(4)
- F1951Words in s. 1017 inserted (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. 720 (with Sch. 2 Pts. 1, 2)
- F1952Sch. 2 para. 106 omitted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 3 para. 14
- F1953Words in s. 6(2) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(2)
- F1954Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21
- F1955Words in s. 21(3) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2014 (c. 26), s. 4(2)(a)
- F1956Words in s. 274(2) inserted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(2)
- F1957S. 280B(3)-(3F) substituted for s. 280B(3) (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(4)
- F1958Words in s. 989 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(8)
- C185S. 966 excluded (27.5.2024) by The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024 (S.I. 2024/546), regs. 1(1), 2(4)
- F1959Words in s. 155(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 58; S.I. 2009/403, art. 2(2) (with art. 10)
- F1960S. 1010 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(13), Sch. 27 Pt. 6(5)
- C186S. 479 excluded (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 12(3)(d)
- F1961Words in s. 75(6)(a) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 46(3), 61(1)
- C187Ss. 900, 901 applied by S.I. 2009/3001, reg. 124B(2) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment No. 3) Regulations 2013 (S.I. 2013/1770), regs. 1(1), 2(3))
- F1962Words in s. 257MH(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 53; S.I. 2020/45, reg. 2
- F1963S. 326A inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 17
- F1964S. 851 cross-heading omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 1(b)
- C188S. 966 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 9(4)
- F1965S. 292A(4A) 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(5)
- F1966Words in s. 997(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. 566 (with Sch. 2)
- F1967S. 74C(3) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2022 (c. 3), Sch. 1 paras. 45(2), 61(1)
- F1968S. 261(3)(za) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 2(2)
- F1969Sch. 1 para. 267 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
- F1970Words in s. 999(1)(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. 567(2)(b) (with Sch. 2)
- F1971Sch. 2 para. 55(2)(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)
- F1972S. 299A 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. 10
- F1973Sch. 1 para. 198(4)(a) 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)
- F1974Words in s. 974(1)(j)(ii) 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(2) (with Sch. 2)
- F1975Words in s. 82(a) substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 6, 21
- F1976Words 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(a) (with Sch. 9 paras. 1-9, 22)
- F1977Sch. 1 para. 198(2) 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)
- F1978Words in s. 276(2) substituted (retrospective to 1.4.2009) by The Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 5
- F1979S. 174(1): s. 174 renumbered as s. 174(1) (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 10(2)
- C189S. 70(2)(3)(a)(4)(a)(5) applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 51(4), 1184(1) (with Sch. 2)
- F1980Word in s. 727(5) inserted (with effect in accordance with Sch. 10 para. 9(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 4(b)
- F1981Words in s. 1016(2) Table Pt. 3 inserted (1.12.2009) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 129(6)(b)
- F1982Words in s. 809X(4) 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(2)
- F1983S. 833(3A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(5)
- F1984Words 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)(d), 4
- F1985Word in s. 3(2) 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. 7 para. 70(a), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
- F1986S. 29(4A)-(4C) inserted (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(2)(b)
- F1987Words in s. 681CC(2)(a)(ii) 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. 58, 61(1)
- F1988Words in Pt. 8 Ch. 4 heading omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(4)(c)
- F1989Word in s. 72(5)(ba) substituted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 4(a)
- F1990S. 198A(5)(6) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 10(2)(a); S.I. 2015/1836, reg. 2(a)
- F1991Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7
- C190S. 57 excluded (21.7.2008) by Finance Act 2008 (c. 9), s. 3(2)(a)
- F1992Word in s. 488(1)(b) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 71(3)(b), 89 (with Sch. 8 paras. 90-96)
- F1993S. 918(4)(a)(b) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 20(3), 31
- F1994S. 274(3ZA) inserted (with effect in accordance with s. 31(8) of the amending Act) by Finance Act 2016 (c. 24), s. 31(4)
- F1995Words in s. 564K(4) 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)(c), 4
- F1996Words in s. 257K(1)(a)(iii) substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 20(a)
- F1997S. 170(10) 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. 4(b)
- F1998Words in s. 809VO(8)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 19(5)(c)(ii), 21(1)
- F1999Words in s. 735C(1)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 46(3)(a)(i), 70(1)
- F2000S. 117(3) inserted (8.4.2010 with effect in accordance with s. 25(5)-(7) of the amending Act) by Finance Act 2010 (c. 13), s. 25(2)
- F2001Words in s. 175A(2)(a) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 5, 10; S.I. 2018/931, reg. 3(a)
- F2002Words in s. 292A(1) substituted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 4 paras. 3(2), 10; S.I. 2018/931, reg. 3(b)
- C191S. 993 applied by 2004 c. 12, s. 213O(8) (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)
- F2003S. 90(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. 48(3), 61(1)
- F2004S. 835L 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. 6 para. 10 (with Sch. 9 paras. 1-9, 22)
- C192S. 993 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 49(3)
- F2005Sch. 1 para. 88(5)(7) 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)
- F2006Sch. 1 para. 259 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
- F2007Words in s. 724(3) inserted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 11(3)(b)
- F2008S. 292A(3)(b)(ia) inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1)(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 16
- C193S. 21 excluded (for the tax year 2025-26) by Finance Act 2025 (c. 8), s. 4(2)
- F2009S. 644 omitted (21.7.2008 with effect in accordance with Sch. 7 para. 160 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 158
- F2010S. 10(3A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(3)
- F2011Sch. 1 para. 198(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
- F2012Words in s. 700 heading 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. 5(b)
- F2013S. 809K(1)(e) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 104
- F2014Words in s. 476(3)(b) 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. 57(3) (with Sch. 46 para. 57(5))
- F2015Sch. 1 para. 621(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)
- F2016S. 286(2)(c) and preceding word 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. 6(2)
- F2017Words in s. 107(2) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 10(b), 21, Sch. 27 Pt. 2(1)
- F2018S. 809C(1A)(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)(c)
- F2019Words in s. 934(4) 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. 710 (with Sch. 2 Pts. 1, 2)
- F2020Sch. 2 para. 50(2)(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)
- F2021Words in s. 744(3) substituted (with effect in accordance with Sch. 10 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 17(4)
- F2022Words in s. 971(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. 716(2) (with Sch. 2 Pts. 1, 2)
- F2023Words in s. 809H(1A) 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(5)(b)(i)
- F2024S. 287(1A) 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(3)
- F2025Words in s. 515(a) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 7
- F2026Sch. 1 paras. 184-186 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)
- F2027Word in s. 809Q(6) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 10 paras. 15(3)(a), 21(1)
- F2028S. 443(6) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(10)
- F2029Words in s. 37(2)(a) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(4)(b)(ii)
- F2030S. 835J 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. 8 (with Sch. 9 paras. 1-9, 22)
- F2031Words in s. 310(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 505 (with Sch. 2)
- F2032Sch. 1 para. 313 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)
- F2033S. 284(1)(aa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(a)
- F2034Words in s. 13(2A)(b) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(c), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
- F2035S. 939(4A)-(4C) inserted (21.7.2008 with effect in accordance with s. 134(5) of the amending Act) by Finance Act 2008 (c. 9), s. 134(2)
- F2036S. 173B omitted (with effect in accordance with Sch. 5 para. 21 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 9
- F2037S. 303(2)(h) omitted (with effect in accordance with s. 28(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 28(4)(a)(ii)
- F2038S. 685(3A) inserted (with effect in accordance with s. 33(8) of the amending Act) by Finance Act 2016 (c. 24), s. 33(4)(c) (with s. 33(9)(10))
- F2039Words in s. 994(1) 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. 565 (with Sch. 2)
- F2040Words in s. 482 substituted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(3) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))
- F2041Word in s. 134(1) substituted (with effect in accordance with s. 38(3) of the amending Act) by Finance Act 2020 (c. 14), s. 38(2)(a)(i)
- F2042S. 809H(5A) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 5
- F2043S. 1014(2)(ba) 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(2) (with Sch. 9 paras. 1-9, 22)
- C194S. 21 excluded (26.3.2015) by Finance Act 2015 (c. 11), s. 4(2)
- F2044Words in s. 849(1) 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. 84 (with Sch. 9 paras. 1-9, 22)
- F2045S. 725(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 22(2) (with Sch. 20 para. 50(9))
- C195S. 994 applied (1.1.2012) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trust (Approved Company) (Tax) Regulations 2011 (S.I. 2011/2999), regs. 1(1), 34(3)(a)
- F2046Words in s. 1022(1) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 41 (with art. 4)
- F2047Words in s. 6 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(3)
- F2048S. 261(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 2(3)
- F2049S. 809E(1)(za) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(5) (with s. 40(1)(2))
- C196S. 1005(3)-(5) applied by 1986 c. 41, s. 99A(2) (as inserted (28.4.2014) by Finance Act 2014 (c. 26), Sch. 24 paras. 3, 4(2)(3))
- F2050S. 851 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. 1(a)
- F2051Words in s. 414(2)(b) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 6
- F2052Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(2)
- F2053Sch. 2 para. 51(2)(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)
- F2054Words in s. 749 substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 159(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
- F2055Words in s. 151(1) 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(2) (with Sch. 2)
- C197Ss. 809L-809Z6 applied by 2005 c. 5, s. 643A(6) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- F2056Pt. 12A Ch. 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. 4 para. 3 (with Sch. 9 paras. 1-9, 22)
- F2057Words in s. 751 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. 461(3)
- C198Ss. 809G, 809H excluded (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(3)
- F2058Words in s. 425(4)(c) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 80(2)(b) (with Sch. 9 paras. 1-9, 22)
- F2059Word in s. 147(8)(a) inserted (with effect in accordance with s. 38(3) of the amending Act) by Finance Act 2020 (c. 14), s. 38(2)(a)(ii)
- C199S. 989 applied by 1992 c. 12, s. 4(6) (as inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 295(7) (with Sch. 2))
- F2060Words in s. 295(3)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(7)(a)
- F2061Words in s. 326(4) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 16(3)
- F2062Word in s. 64(8)(c) inserted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2010 (c. 13), Sch. 3 para. 3(b)
- F2063Words in s. 74(2) 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. 44(a), 61(1)
- F2064S. 521A inserted (8.4.2010 with effect in accordance with Sch. 8 para. 8(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 1(1)
- F2065Words in s. 10(4) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(4)(17)
- F2066Words in Sch. 4 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(5)(b)
- F2067Words in s. 415 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(5)
- F2068Words 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(5) (with Sch. 2)
- F2069Word in Sch. 4 substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(3)
- F2070Words in s. 388(4) substituted (in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 3(4)(b), 12(1) (with Sch. 5 paras. 15, 16, 18(4), 19)
- F2071Words in s. 809D(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. 4(a) (with Sch. 46 para. 26)
- F2072Words in s. 224(2) 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. 18(b)
- F2073Sch. 2 para. 105 omitted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 3 para. 14
- F2074S. 749(7) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 159(c) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)
- F2075Words in s. 55D(3) 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(10)(12)(a)
- F2076S. 24(1)(b) entry omitted (21.7.2008 with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 27(2)
- F2077S. 330B and cross-heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 19
- F2078S. 413(4A) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 10
- F2079S. 164A 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. 4
- F2080Word in s. 874(3) substituted (27.4.2017) by Finance Act 2017 (c. 10), Sch. 5 para. 4
- F2081S. 224(5)(aa) inserted (with effect in accordance with Sch. 5 para. 22 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 15(3)(b)
- F2082Sch. 2 paras. 154-156 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. 23
- F2083S. 721(3B)(3C) inserted (with effect in accordance with Sch. 10 paras. 20, 21(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 10(3)
- F2084S. 134(5) repealed (with effect in accordance with s. 38(3) of the amending Act) by Finance Act 2020 (c. 14), s. 38(1)(a)
- F2085S. 809VJ(2A)(2B) inserted (with effect in accordance with s. 15(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 15(6)
- F2086Word in s. 57(3)(a) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(6)(b)
- F2087Sch. 2 para. 167 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(19) (with reg. 32)
- F2088S. 809Q(9) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(4), 21(1)
- F2089Words in s. 424(2) 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. 79(1)(3) (with Sch. 9 paras. 1-9, 22)
- F2090S. 178A 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. 9
- F2091Words in s. 479(5) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 70, 89 (with Sch. 8 paras. 90-96)
- F2092Words in s. 498(2A) 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. 22(4)
- F2093Words in s. 13(3) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(d), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
- F2094Sch. 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)
- F2095S. 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)
- F2096S. 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)
- F2097S. 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)
- F2098S. 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
- F2099Word 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)
- F2100Words 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
- F2101Pt. 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)
- F2102Words 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))
- F2103Word 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)
- F2104Words 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)
- F2105S. 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)
- F2106Words 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
- F2107Words 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)
- F2108Words 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)
- F2109Words 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)
- C200S. 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)
- F2110S. 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)
- F2111Words 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)
- F2112Words in s. 24(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 32(3)
- F2113Words 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)
- C201S. 25(2) modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 1(6) (with Sch. 2 para. 3(2)(3))
- F2114S. 393A inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2014 (c. 26), s. 13(3)
- F2115Sch. 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
- F2116Words 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)
- F2117Sch. 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
- F2118Words 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)
- C202S. 57 excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 5(5)(b)
- F2119S. 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)
- F2120S. 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)
- F2121Words 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)
- F2122Words 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)
- C203S. 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)
- F2123S. 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)
- F2124Word 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)
- F2125Words 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)
- F2126Word 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)
- F2127S. 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
- F2128S. 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)
- F2129Word 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
- F2130Word 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)
- F2131S. 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)
- F2132Word 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
- F2133Sch. 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
- F2134Words in s. 538A(1) substituted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(b), 17(1)
- F2135Words 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)
- F2136Words 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)
- F2137Sch. 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)
- F2138Words 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)
- F2139S. 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)
- C204S. 993 modified (15.9.2016) by Finance Act 2016 (c. 24), s. 118(2) (with s. 117)
- F2140Sum in s. 12(3) confirmed (for the tax year 2025-26) by Finance Act 2025 (c. 8), s. 4(1)
- C205Sch. 3 modified (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 7
- F2141S. 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)
- F2142S. 330(1A) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 13(2)
- F2143S. 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)
- F2144Words 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)
- C206S. 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)
- F2145S. 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)
- F2146Sch. 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)
- F2147Sch. 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
- F2148S. 251A and cross-heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 18
- F2149S. 918(3A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 20(2), 31
- F2150Words 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)
- F2151Words 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)
- F2152Ss. 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)
- F2153S. 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)
- F2154Words 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)
- C207S. 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)
- F2155Words 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)
- F2156Words 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
- F2157S. 919(1A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 21, 31
- F2158Sch. 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)
- F2159Words 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)
- F2160S. 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)
- F2161Words 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)
- F2162Words 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)
- F2163Words 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)
- F2164Words 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)
- F2165Words 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
- F2166Words 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)
- F2167Words 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)
- F2168Words 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)
- F2169S. 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
- F2170Pt. 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)
- F2171S. 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)
- F2172S. 920 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 23
- F2173Word 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)
- F2174Words 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)
- F2175Words 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)
- F2176Words 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)
- C208S. 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)
- F2177Words 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))
- F2178S. 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
- F2179Words in s. 175A(7) substituted (retrospectively) by Finance Act 2016 (c. 24), s. 29(1)(a)(6) (with s. 30)
- F2180S. 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)
- F2181Word 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)
- F2182S. 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
- F2183S. 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)
- F2184Words 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)
- F2185Words 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
- C209S. 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)
- F2186S. 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)
- F2187S. 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
- F2188Sch. 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)
- F2189Sch. 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)
- C210S. 878 modified (1.1.2010) by The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 7(1)
- F2190Word 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)
- F2191Words 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
- C211S. 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)
- F2192S. 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)
- C212S. 21 excluded (for the tax year 2022-23) by Finance Act 2022 (c. 3), s. 5(2)
- F2193Words 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)
- F2194S. 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
- F2195Sch. 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)
- F2196Words 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)
- F2197Sum 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)
- F2198S. 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)
- F2199Words 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)
- F2200Words in s. 397(6) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(9)
- F2201Words 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)
- F2202S. 695 substituted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(2)
- F2203S. 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)
- C213S. 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
- F2204S. 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)
- F2205Pt. 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)
- F2206Word 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))
- F2207Words in s. 809B(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(2)
- F2208S. 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)
- F2209Words in s. 32 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 9
- F2210Word 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
- C214S. 1014(4) excluded (21.7.2008) by Finance Act 2008 (c. 9), s. 31(4)
- F2211Words 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)
- C215Ss. 74B-74D applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(b)
- C216S. 98 applied (17.7.2012) by Finance Act 2012 (c. 14), s. 9(8)
- F2212Sch. 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)
- C217S. 809I excluded (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 14
- F2213Words 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
- F2214S. 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)
- F2215S. 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)
- C218S. 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)
- F2216S. 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)
- F2217Words 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)
- F2218Sch. 1 para. 174 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)
- F2219Words 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)
- F2220Sch. 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
- F2221S. 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
- F2222S. 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
- F2223Sch. 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)
- F2224Words in s. 313(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 15
- F2225S. 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
- F2226S. 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)
- F2227Words 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)
- F2228S. 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)
- C219S. 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)
- F2229S. 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)
- F2230Word 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)
- F2231Pt. 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)
- F2232S. 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)
- C220S. 809ZJ(8) modified (temp.) (19.7.2011) by Finance Act 2011 (c. 11), Sch. 3 para. 31(a)
- C221Pt. 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)
- C222S. 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))
- C223S. 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))
- C224S. 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)
- C225S. 21 excluded (6.4.2023 for the tax year 2023-24) by Finance Act 2023 (c. 30), s. 4(2)
- C226Pt. 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)
- C227S. 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))
- C228S. 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)
- C229Ss. 61-63 modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(4)
- C230S. 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. 5S. 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
- C231S. 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))
- C232S. 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))
- C233S. 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))
- C234S. 21 excluded (for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 4
- C235S. 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)
- C236S. 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))
- C237S. 21 excluded (6.4.2024 for the tax year 2024-25) by Finance (No. 2) Act 2024 (c. 12), s. 4(2)
- C238S. 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))
- C239S. 57 excluded (26.3.2015) by Finance Act 2015 (c. 11), ss. 2(2), 5(2)
- C240S. 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
- C241Pt. 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))
- F2233Words 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
- F2234S. 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)
- F2235S. 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
- F2236Words 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
- F2237S. 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)
- F2238Sum 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)
- F2239Sum 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)
- F2240Ss. 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
- F2241Sum 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)
- F2242Words in Sch. 4 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(22)(24); S.I. 2016/1161, regs. 2, 3
- F2243S. 564F 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. 7 (with Sch. 9 paras. 1-9, 22)
- F2244S. 209(6) inserted (with effect in accordance with Sch. 7 para. 22 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 17
- F2245Words in s. 989 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(13)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2246Word in s. 280B(4)(b) omitted (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)
- F2247Word in Sch. 4 substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2248S. 809Z6(5)-(8) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 8
- F2249S. 215(2A) inserted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(5)
- F2250S. 6A omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(5)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2251Words in s. 215(1) substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(2)(a)
- F2252Sum in s. 257DI(2) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(3)(b)(7)
- F2253Sch. 1 para. 350 omitted (1.4.2009) by Finance Act 2008 (c.9), s. 113(2), Sch. 36 para. 92(j) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
- F2254S. 727A inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(3)
- F2255Sum in s. 10(5) specified (1.2.2021 with effect for the tax year 2021-22) by The Income Tax (Indexation) Order 2021 (S.I. 2021/111), art. 2
- F2256Words in s. 12(1) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(10)(a)(24); S.I. 2016/1161, regs. 2, 3
- F2257Sum in s. 55B(4)(a) substituted (with effect in accordance with s. 3(5) of the amending Act) by Finance Act 2015 (c. 11), s. 3(4)
- F2258S. 564I 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. 10 (with Sch. 9 paras. 1-9, 22)
- F2259Words in s. 13(1)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2260Words in s. 749(4) substituted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(7)(a)
- F2261Words in Sch. 4 omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2262S. 564Y 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. 26 (with Sch. 9 paras. 1-9, 22)
- F2263S. 564X 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. 25 (with Sch. 9 paras. 1-9, 22)
- F2264S. 564G 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. 8 (with Sch. 9 paras. 1-9, 22)
- F2265Words in Sch. 4 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(22)(24); S.I. 2016/1161, regs. 2, 3
- F2266S. 749(6) omitted (with effect in accordance with s. 22(10) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 22(7)(b)
- F2267S. 564D 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. 5 (with Sch. 9 paras. 1-9, 22)
- F2268S. 11A(1A) substituted for s. 11A(1)-(3) (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(8)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2269Sum in s. 257DL(4)(b) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(4)(c)(7)
- F2270Words in s. 12B(8)(b)(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)(f)(24); S.I. 2016/1161, regs. 2, 3
- F2271S. 7 renumbered as s. 7(1) (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(a)(17)
- F2272Words in s. 215(4) substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(6)
- F2273Words in s. 12(1) substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(10)(b)(24); S.I. 2016/1161, regs. 2, 3
- F2274S. 6(4) inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(4)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2275Words in s. 215 heading substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(11)
- F2276S. 564E 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. 6 (with Sch. 9 paras. 1-9, 22)
- F2277Word in s. 215(1)(d) substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(2)(d)
- F2278Words in s. 12B(8)(b)(i) 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)(d)(24); S.I. 2016/1161, regs. 2, 3
- F2279S. 215(1A) inserted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(3)
- F2280S. 564K 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. 12 (with Sch. 9 paras. 1-9, 22)
- F2281S. 564C 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. 4 (with Sch. 9 paras. 1-9, 22)
- F2282S. 521(7) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 19 para. 9
- F2283Words in s. 173A heading 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. 7(6)
- F2284S. 564P 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. 17 (with Sch. 9 paras. 1-9, 22)
- F2285Words in s. 13(2A)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2286S. 564Q 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. 18 (with Sch. 9 paras. 1-9, 22)
- F2287S. 13(5) inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(e)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2288Words in s. 989 omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(13)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2289S. 564L 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. 13 (with Sch. 9 paras. 1-9, 22)
- F2290Words in s. 989 substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(13)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2291Words in s. 11A(6) substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(9)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2292Word in s. 10(4) substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(6)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2293S. 6(3)(aa) 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(5)(b)(24); S.I. 2016/1161, regs. 2, 3
- F2294S. 6(3)(za) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(3)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2295S. 215(8) inserted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(10)
- F2296Word in s. 11(1) 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
- F2297Words in s. 257HF(2) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(5)(b)(7)
- F2298S. 16(1)(za) substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(12)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2299Words in s. 12B(8)(b)(ii) 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)(e)(24); S.I. 2016/1161, regs. 2, 3
- F2300Words in s. 12A(3) 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(11)(a)(24); S.I. 2016/1161, regs. 2, 3
- F2301Words in s. 55B(3) 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(15)(b)(24); S.I. 2016/1161, regs. 2, 3
- F2302Words in s. 12B(8)(a)(i) 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)(a)(24); S.I. 2016/1161, regs. 2, 3
- F2303S. 564U 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. 22 (with Sch. 9 paras. 1-9, 22)
- F2304S. 17(1) words substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(14)(24); S.I. 2016/1161, regs. 2, 3
- F2305Words in s. 55B(2)(b) 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(15)(a)(24); S.I. 2016/1161, regs. 2, 3
- F2306S. 751(za) inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(9)
- F2307Words in s. 728 inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(5)
- F2308Words in s. 721(1) inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(4)
- F2309S. 564R 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. 19 (with Sch. 9 paras. 1-9, 22)
- F2310Words in s. 55B(3) 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(16)(24); S.I. 2016/1161, regs. 2, 3
- F2311S. 719A inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(6)
- F2312S. 564B 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. 3 (with Sch. 9 paras. 1-9, 22)
- F2313Word in s. 257HF(1)(a) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(5)(a)(7)
- F2314Word in s. 215(1)(b) omitted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(2)(c)
- F2315S. 16(1)(ab) 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(13)(24); S.I. 2016/1161, regs. 2, 3
- F2316Word in s. 11A heading substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(4)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2317S. 564N 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. 15 (with Sch. 9 paras. 1-9, 22)
- F2318S. 564S 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. 20 (with Sch. 9 paras. 1-9, 22)
- F2319Words in s. 215(7) substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(9)
- F2320S. 999(1)(ea) inserted (1.4.2023) by The Local Government and Elections (Wales) Act 2021 (Corporate Joint Committees) (Consequential Amendments) Order 2023 (S.I. 2023/402), arts. 1(3), 4
- F2321S. 564J 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. 11 (with Sch. 9 paras. 1-9, 22)
- F2322S. 720A inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(2)
- F2323Words in s. 10(2) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(6)(24); S.I. 2016/1161, regs. 2, 3
- F2324Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(d)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2325S. 564M 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. 14 (with Sch. 9 paras. 1-9, 22)
- F2326S. 6C 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(3)(24); S.I. 2016/1161, regs. 2, 3
- F2327Words in s. 215(2) omitted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(4)
- F2328Words in Sch. 4 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(22)(24); S.I. 2016/1161, regs. 2, 3
- F2329Words in s. 13(2)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2330Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2331Words 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
- F2332Words 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
- F2333S. 564T 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. 21 (with Sch. 9 paras. 1-9, 22)
- F2334Words in s. 750(3) substituted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(8)
- F2335Words in s. 215(1) omitted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(2)(f)
- F2336Words in s. 215(5)(b) substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(7)
- F2337S. 564O 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. 16 (with Sch. 9 paras. 1-9, 22)
- F2338S. 564W 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. 24 (with Sch. 9 paras. 1-9, 22)
- F2339S. 9A 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(2)(24); S.I. 2016/1161, regs. 2, 3
- F2340Words in s. 12B(8)(a)(ii) 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)(b)(24); S.I. 2016/1161, regs. 2, 3
- F2341Words in s. 12A(4) 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(11)(a)(24); S.I. 2016/1161, regs. 2, 3
- F2342Sum in s. 257DL(1) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(4)(a)(7)
- F2343Words in s. 215(6) substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(8)
- F2344Words in s. 10(4) 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(7)(24); S.I. 2016/1161, regs. 2, 3
- F2345Words in s. 215(1)(a) substituted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(2)(b)
- F2346Words in s. 393A(7) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 15(4) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F2347Sum in s. 257DI(1) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(3)(a)(7)
- F2348Words in s. 749(2) substituted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(7)(a)
- F2349S. 6(3)(zc) 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(5)(a)(24); S.I. 2016/1161, regs. 2, 3
- F2350Words 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(5)
- F2351Words in s. 13(4) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(d)(15), 72(3); S.I. 2016/1161, regs. 2, 3
- F2352S. 215(1)(d)-(f) inserted (6.4.2020 with effect in accordance with s. 36(12) of the amending Act) by Finance Act 2020 (c. 14), s. 36(2)(e)
- F2353Words in s. 11 heading substituted (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)(a)(24); S.I. 2016/1161, regs. 2, 3
- F2354Sum in s. 257DL(4)(a) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance Act 2023 (c. 30), s. 15(4)(b)(7)
- F2355Words in s. 12A(5) substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(11)(b)(24); S.I. 2016/1161, regs. 2, 3
- F2356Sum in s. 38(1) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 (S.I. 2026/38), arts. 1(2), 2(a)
- F2357Sum in s. 43 substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 (S.I. 2026/38), arts. 1(2), 2(b)
- F2358Sum in s. 45(3)(a) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 (S.I. 2026/38), arts. 1(2), 2(c)
- F2359Sum in s. 45(4) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 (S.I. 2026/38), arts. 1(2), 2(e)
- F2360Sum in s. 46(3)(a) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 (S.I. 2026/38), arts. 1(2), 2(d)
- F2361Sum in s. 46(4) substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 (S.I. 2026/38), arts. 1(2), 2(e)
- C242Pt. 13 Ch. 2 modified (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), s. 53(1)-(7)(10)
- F2362S. 733(2E) inserted (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), s. 53(9)(10)
- F2363Words in s. 733(2B)(a) substituted (retrospective to 6.4.2025) by Finance Act 2026 (c. 11), s. 44(2)(a)(6)
- F2364Words in s. 733(2B) omitted (retrospective to 6.4.2025) by virtue of Finance Act 2026 (c. 11), s. 44(2)(b)(6)
- C243S. 733(1) modified (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), s. 53(8)(10)
- F2365Words in s. 734(5) omitted (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 52(2)(a)(4)
- C244S. 12(3): sum confirmed (for the tax years 2026-27, 2027-28, 2028-29, 2029-30 and 2030-31) by Finance Act 2026 (c. 11), s. 9(1)
- C245S. 21 excluded (for the tax years 2026-27, 2027-28, 2028-29, 2029-30 and 2030-31) by Finance Act 2026 (c. 11), s. 9(2)
- C246S. 993 applied (with modifications) (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 paras. 5(3), 7(4), 8(10), 9(4) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)
- F2366Word in s. 11D heading inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 11
- F2367Word in s. 14 heading substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 14(b)
- F2368Words in s. 15 heading inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 15(b)
- F2369S. 6B heading substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 3(b)
- F2370Words in s. 9 heading inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 4(b)
- F2371Pt. 13 Ch. 5F omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(9)
- F2372Word in s. 809ZL heading substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(2)
- F2373Words in s. 809ZM heading substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 7(2)
- F2374Ss. 809ZMA, 809ZMB inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 8 (with s. 56(9)(10))
- F2375Ss. 820-824 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(4)(a), 30
- F2376Ss. 835O-835Q omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(4)(b), 30
- F2377Words in Sch. 4 inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 36
- F2378Words in Sch. 4 inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 3 para. 7(2)
- F2379Words in Sch. 4 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(4)(c), 30
- F2380Words in Sch. 4 omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(6)
- F2381S. 6D inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(2)(8)
- F2382S. 11CA inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(3)(8)
- F2383S. 16A inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(4)(8)
- F2384S. 17A inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(5)(8)
- F2385Ss. 11CB, 11CC inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 10
- F2386S. 11DA inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 12
- F2387S. 523A inserted (with effect in accordance with s. 54(10) of the amending Act) by Finance Act 2026 (c. 11), s. 54(3)(10)
- F2388Words in s. 1(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 4(2), 5
- F2389S. 6(3)(zd) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 2(b)
- F2390Words in s. 6(3)(zb) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 2(a)
- F2391Words in s. 6(3)(c) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 2(c)
- F2392S. 6B(1A) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 3(a)
- F2393Word in s. 8(1) substituted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 4(1)(a)(2)
- F2394Word in s. 8(2) substituted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 4(1)(b)(2)
- F2395S. 9(1A)(1B) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 4(a)
- F2396Words in s. 9A Table substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 5(b)
- F2397Words in s. 9A Table inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 5(a)
- F2398Words in s. 10(4) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 6
- F2399Words in s. 11(2) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 7(a)
- F2400Words in s. 11(2) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 7(b)
- F2401Words in s. 11B(1)(a) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 8(a)
- F2402Words in s. 11B(2)(a) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 8(a)
- F2403Words in s. 11B(3)(a) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 8(a)
- F2404S. 11B(4) omitted (for the tax year 2027-28 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 8(b)
- F2405Words in s. 11B(6) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 8(c)(i)
- F2406Words in s. 11B(6) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 8(c)(ii)
- F2407Words in s. 11C(4) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 9
- F2408Words in s. 12B(8)(a)(i) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 13(a)
- F2409Words in s. 12B(8)(a)(iv) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 13(a)
- F2410Words in s. 12B(8)(b)(i) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 13(b)
- F2411Words in s. 12B(8)(b)(iv) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 13(b)
- F2412Words in s. 14(1)(b) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 14(a)
- F2413Words in s. 15 inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 15(a)
- F2414S. 16(1)(zb) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 16
- F2415Words in s. 18(4)(b) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 17(a)
- F2416Words in s. 18(4)(b) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 17(b)
- F2417S. 25(3A) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(6)(8)
- F2418Words in s. 25(3) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 3 para. 1(3)(5)
- F2419Words in s. 30(1) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(2)
- F2420Words in s. 30(1) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 4(3), 5
- F2421Words in s. 30(2) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(2)
- F2422Words in s. 31(2) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 18
- F2423Words in s. 55B(2)(b) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 19(a)
- F2424Words in s. 55B(2)(b) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 19(b)
- F2425Words in s. 55C(1)(c) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 20(a)
- F2426Words in s. 55C(1)(c) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 20(b)
- F2427S. 58(4) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(3)
- F2428Words in s. 399B(3) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 21(b)
- F2429Word in s. 399B(3) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 21(a)
- F2430S. 399B(3) formula: “PBR” substituted for “BR” (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 21(a)
- F2431Words in s. 413(4A) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(4)
- F2432S. 425(5)(a)(i) omitted (for the tax year 2026-27 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 42(2)(a)(5)
- F2433Words in s. 431(7) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(5)
- F2434Words in s. 462(3) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 22
- F2435Words in s. 463(1) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 23(a)
- F2436Words in s. 463(2) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 23(b)
- F2437S. 479(2A)(2B) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 24
- F2438S. 481(3A)(3B) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 25
- F2439Words in s. 483(1)(b) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 26
- F2440Words in s. 486(1) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 27(a)
- F2441Words in s. 486(1) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 27(d)
- F2442Words in s. 486(1) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 27(b)
- F2443Words in s. 486(1) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 27(c)
- F2444Word in s. 503(2) omitted (for the tax year 2027-28 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 28
- F2445Words in s. 503(2) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 28
- F2446Word in s. 518(1) substituted (with effect in accordance with s. 54(10) of the amending Act) by Finance Act 2026 (c. 11), s. 54(2)(10)
- F2447S. 558 renumbered as s. 558(2) (with effect in accordance with s. 55(11) of the amending Act) by Finance Act 2026 (c. 11), s. 55(2)(11)
- F2448S. 558(1) inserted (with effect in accordance with s. 55(11) of the amending Act) by Finance Act 2026 (c. 11), s. 55(3)(11)
- F2449S. 558(3)(4) inserted (with effect in accordance with s. 55(11) of the amending Act) by Finance Act 2026 (c. 11), s. 55(5)(11)
- F2450Words in s. 558(2) substituted (with effect in accordance with s. 55(11) of the amending Act) by Finance Act 2026 (c. 11), s. 55(4)(a)(11)
- F2451Words in s. 558(2) omitted (with effect in accordance with s. 55(11) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 55(4)(b)(11)
- F2452Word in s. 562(5) omitted (with effect in accordance with s. 54(10) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 54(4)(10)
- F2453Words in s. 809EZA(7) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(2)(c)(i)
- F2454S. 809EZA(6)(b) substituted for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(2)(b)
- F2455Words in s. 809EZA(7)(a) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(2)(c)(ii)
- F2456Words in s. 809EZA(7)(a) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(2)(c)(iii)
- F2457Words in s. 809EZA(7)(b) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(2)(c)(ii)
- F2458Words in s. 809EZA(7)(b) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(2)(c)(iii)
- F2459S. 809EZA(2A)-(2C) omitted ( for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(2)(a)
- F2460S. 809EZB(5) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(3)(g)
- F2461Words in s. 809EZB(1)(c) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(3)(d)
- F2462S. 809EZB(1)(d) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(3)(e)
- F2463Words in s. 809EZB(1)(a) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(3)(a)
- F2464Words in s. 809EZB(1)(b) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(3)(b)
- F2465Word in s. 809EZB(1)(b) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(3)(c)
- F2466Words in s. 809EZB(2) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(3)(f)
- F2467S. 809EZC omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(4)
- F2468S. 809EZD omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(4)
- F2469S. 809EZDA(1)(c) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(5)
- F2470S. 809EZDA(1)(d) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(5)
- F2471Word in s. 809EZDB(1)(b) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(6)(a)
- F2472Word in s. 809EZDB(5) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(6)(b)
- F2473Words in s. 809EZDB(6) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(6)(c)
- F2474Words in s. 809EZDB(7) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(6)(d)
- F2475Words in s. 809EZDB(9) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(6)(e)
- F2476Words in s. 809EZE(1) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(7)(a)(i)
- F2477Word in s. 809EZE(1) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(7)(a)(ii)
- F2478Words in s. 809EZE(1) inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(7)(a)(iii)
- F2479Words in s. 809EZE(3) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(7)(b)
- F2480Word in s. 809EZE(3)(a) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(7)(c)
- F2481Word in s. 809EZE(3)(b) substituted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(7)(c)
- F2482S. 809EZH(1)(c) omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(8)
- F2483S. 809Q(9)(a) omitted (with effect in accordance with Sch. 3 para. 18(2) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 3 paras. 17(a), 18(2)
- F2484Words in s. 809Q(9)(b) substituted (with effect in accordance with Sch. 3 para. 18(2) of the amending Act) by Finance Act 2026 (c. 11), Sch. 3 paras. 17(b)(i), 18(2)
- F2485Words in s. 809Q(9)(b) inserted (with effect in accordance with Sch. 3 para. 18(2) of the amending Act) by Finance Act 2026 (c. 11), Sch. 3 paras. 17(b)(ii), 18(2)
- F2486Words in s. 809ZH(2) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 2
- F2487Words in s. 809ZI(3)(b) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 3
- F2488Words in s. 809ZJ(1) renumbered as s. 809ZJ(1)(a) (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 4(2)(a)
- F2489Words in s. 809ZJ(8) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(3)(8) (with s. 56(9)(10))
- F2490Words in s. 809ZJ(8) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 4(5)
- F2491S. 809ZJ(5) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(2)(8) (with s. 56(9)(10))
- F2492S. 809ZJ(1)(b) and word inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 4(2)(b)
- F2493Words in s. 809ZJ(2)(b)(i) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 4(3)
- F2494Words in s. 809ZJ(4) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 4(4)
- F2495Word in s. 809ZJ(10) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 4(6)
- F2496S. 809ZK omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 5
- F2497S. 809ZL(2A) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(5)
- F2498Words in s. 809ZL(1) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(3)(a)
- F2499Word in s. 809ZL(1) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(3)(b)
- F2500S. 809ZL(2) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(4)
- F2501Words in s. 809ZL(3) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(6)
- F2502Words in s. 809ZL(4) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(6)
- F2503Words in s. 809ZL(5) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(6)
- F2504Words in s. 809ZL(4)(b) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(7)
- F2505Words in s. 809ZL(5)(b) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(7)
- F2506Words in s. 809ZL(6) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 6(8)
- F2507S. 809ZM(1) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 7(3)
- F2508S. 809ZM(3) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 7(4)
- F2509Words in s. 809ZM(4) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 7(5)
- F2510S. 809ZN(2A) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(3)
- F2511Words in s. 809ZN(1)(a) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(2)(a)
- F2512S. 809ZN(1)(aa) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(2)(b)
- F2513S. 809ZN(4)(c) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(4)
- F2514Words in s. 809ZN(5)(a) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(5)(a)
- F2515S. 809ZN(5)(b) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(5)(b)
- F2516Word in s. 809ZN(7) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(6)(a)
- F2517Words in s. 809ZN(7) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 9(6)(b)
- F2518S. 809ZO(2A) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(3)
- F2519Words in s. 809ZO(1)(a) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(2)(a)
- F2520S. 809ZO(1)(aa) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(2)(b)
- F2521S. 809ZO(4)(d) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(4)
- F2522Words in s. 809ZO(5)(a) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(5)(a)
- F2523S. 809ZO(5)(b) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(5)(b)
- F2524Word in s. 809ZO(7) substituted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(6)(a)
- F2525Words in s. 809ZO(7) omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 10(6)(b)
- F2526S. 812A(4A)-(4C) inserted (with effect in accordance with Sch. 3 para. 23(1) of the amending Act) by Finance Act 2026 (c. 11), Sch. 3 paras. 22(2), 23(1)
- F2527S. 812A(4D) inserted (with effect in accordance with Sch. 3 para. 23(2) of the amending Act) by Finance Act 2026 (c. 11), Sch. 3 paras. 22(3), 23(2)
- F2528S. 812A(5) omitted (with effect in accordance with Sch. 3 para. 23(2) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 3 paras. 22(4), 23(2)
- F2529S. 812A(6) omitted (with effect in accordance with Sch. 3 para. 23(2) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 3 paras. 22(4), 23(2)
- F2530S. 812A(8)(a) omitted (with effect in accordance with Sch. 3 para. 23(2) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 3 paras. 22(5), 23(2)
- F2531Words in s. 812A(11) omitted (with effect in accordance with Sch. 3 para. 23(2) of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 3 paras. 22(6), 23(2)
- F2532S. 814(6) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 25, 30
- F2533S. 816(1)(c) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(a)(i), 30
- F2534S. 816(1)(d) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(a)(i), 30
- F2535S. 816(2)-(4) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(a)(ii), 30
- F2536Words in s. 817(1) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(b)(i), 30
- F2537S. 817(6) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(b)(ii), 30
- F2538S. 818(5) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(1), 30
- F2539S. 819 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(3), 30
- F2540S. 827(2)-(5) substituted for s. 827(2)(3) (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 24(1)(b), 30
- F2541Words in s. 827(1) inserted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 24(1)(a), 30
- F2542Word in s. 835E(5) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 26, 30
- F2543S. 835K omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 27, 30
- F2544S. 835M(5) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(2), 30
- F2545S. 835N omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(3), 30
- F2546Words in s. 835S(3) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 24(2)(a), 30
- F2547S. 835S(4) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 24(2)(b), 30
- F2548Words in s. 874(2) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 29
- F2549Words in s. 889(4) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 30
- F2550Words in s. 919(2) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 31
- F2551Words in s. 939(2) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 32
- F2552Words in s. 974(1)(a) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 33
- F2553Words in s. 975A(4)(b) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 34
- F2554Words in s. 989 inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 35
- F2555Words in s. 989 inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 3 para. 7(1)
- F2556S. 1026(a) omitted (for the tax year 2026-27 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 42(2)(b)(5)
- C247S. 835BA applied (6.4.2026) by The Income Tax (Digital Requirements) Regulations 2021 (S.I. 2021/1076), regs. 1, 26(4) (as amended by S.I. 2024/167, regs. 1, 2)
- F2557S. 256B inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(7)(8)
- F2558S. 331C inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(8)(9)
- F2559S. 173A(1)(a)(b) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(2)(8)
- F2560S. 173AA(1)(a)(b) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(3)(8)
- F2561S. 173AB(4)(a)(b) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(4)(8)
- F2562S. 175(1B)(1C) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(5)(b)(8)
- F2563Word in s. 175(1) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(5)(a)(8)
- F2564S. 186(A1)(A2) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(6)(a)(8)
- F2565Words in s. 186(1) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(6)(b)(8)
- F2566Words in s. 186(2) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(6)(c)(8)
- F2567Word in s. 263(2) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(2)(9)
- F2568S. 292A(1)(a)(b) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(3)(9)
- F2569S. 292AA(1)(a)(b) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(4)(9)
- F2570S. 292AB(4)(a)(b) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(5)(9)
- F2571S. 293(5B)(5C) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(6)(b)(9)
- F2572Word in s. 293(1) substituted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(6)(a)(9)
- F2573S. 297(A1)(A2) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(7)(a)(9)
- F2574Words in s. 297(1) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(7)(b)(9)
- F2575Words in s. 297(2) inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(7)(c)(9)