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Income Tax Act 20072007 c. 3s. 74A-74D and cross-headinginsertedFinance Act 20082008 c. 9Sch. 21 para. 2Yes
Income Tax Act 20072007 c. 3s. 74C headingwords substitutedFinance Act 20102010 c. 13Sch. 3 para. 7(3)Yes
Income Tax Act 20072007 c. 3s. 74D headingwords substitutedFinance Act 20102010 c. 13Sch. 3 para. 8(3)Yes
Income Tax Act 20072007 c. 3s. 670A and cross-headinginsertedFinance Act 20082008 c. 9Sch. 7 para. 159Yes
Income Tax Act 20072007 c. 3s. 74E and cross-headinginsertedFinance Act 20132013 c. 29Sch. 4 para. 54(4)Yes
Income Tax Act 20072007 c. 3s. 742B-742E and cross-headinginsertedFinance (No. 2) Act 20172017 c. 32Sch. 9 para. 2Yes
Income Tax Act 20072007 c. 3s. 113A and cross-headinginsertedFinance Act 20072007 c. 11Sch. 4 para. 2Yes
Income Tax Act 20072007 c. 3s. 103C and cross-headinginsertedFinance Act 20072007 c. 11Sch. 4 para. 1(1)Yes
Income Tax Act 20072007 c. 3s. 116A and cross-headinginsertedFinance Act 20142014 c. 26Sch. 17 para. 8(2)Yes
Income Tax Act 20072007 c. 3s. 257MNA-257MNE and cross-headinginsertedFinance (No. 2) Act 20172017 c. 32Sch. 1 para. 6(3)Yes
Income Tax Act 20072007 c. 3s. 127A and cross-headinginsertedFinance Act 20102010 c. 13s. 25(4)Yes
Income Tax Act 20072007 c. 3s. 330A and cross-headinginsertedFinance Act 20142014 c. 26Sch. 10 para. 5Yes
Income Tax Act 20072007 c. 3s. 330B and cross-headinginsertedFinance (No. 2) Act 20152015 c. 33Sch. 6 para. 19Yes
Income Tax Act 20072007 c. 3s. 251A and cross-headinginsertedFinance (No. 2) Act 20152015 c. 33Sch. 5 para. 18Yes
Income Tax Act 20072007 c. 3s. 917A and cross-headinginsertedFinance Act 20162016 c. 24s. 41(1)Yes
Income Tax Act 20072007 c. 3s. 925C headingwords omittedFinance Act 20132013 c. 29Sch. 29 para. 28(a)Yes
Income Tax Act 20072007 c. 3s. 809VA-809VO and cross-headinginsertedFinance Act 20122012 c. 14Sch. 12 para. 7Yes
Income Tax Act 20072007 c. 3s. 809X cross-headinginsertedFinance Act 20122012 c. 14Sch. 12 para. 9Yes
Income Tax Act 20072007 c. 3s. 809W cross- headinginsertedFinance Act 20122012 c. 14Sch. 12 para. 8Yes
Income Tax Act 20072007 c. 3s. 10 headingword omittedFinance Act 20082008 c. 9Sch. 1 para. 3(6)Yes
Income Tax Act 20072007 c. 3s. 17 headingwords substitutedFinance Act 20082008 c. 9Sch. 1 para. 8(3)Yes
Income Tax Act 20072007 c. 3s. 10 headingwords substitutedFinance Act 20092009 c. 10Sch. 2 para. 4(6)Yes
Income Tax Act 20072007 c. 3s. 13 headingwords substitutedFinance Act 20092009 c. 10Sch. 2 para. 5(5)Yes
Income Tax Act 20072007 c. 3s. 11A headingwords substitutedScotland Act 20162016 c. 11s. 14(10)Yes
Income Tax Act 20072007 c. 3s. 17 headingword substitutedFinance Act 20162016 c. 24s. 4(7)(b)(i)(17)Yes
Income Tax Act 20072007 c. 3s. 17 headingwords insertedFinance Act 20162016 c. 24s. 4(7)(b)(ii)(17)Yes
Income Tax Act 20072007 c. 3s. 11 headingwords substitutedFinance Act 20162016 c. 24s. 6(8)(a)YesNote
CloseThis amendment comes into force on the day appointed by the Treasury under s. 13(14) of the Scotland Act 2016 (c. 11) and has effect (a) for the tax year appointed by the Treasury under s. 13(15) of the Scotland Act 2016, and (b) for subsequent tax years, see s. 6(24)
Income Tax Act 20072007 c. 3s. 20 cross-headingsubstitutedFinance Act 20082008 c. 9Sch. 1 para. 8(3)Yes
Income Tax Act 20072007 c. 3s. 21 headingwords substitutedFinance Act 20082008 c. 9Sch. 1 para. 11(6)Yes
Income Tax Act 20072007 c. 3s. 6 headingwords omittedFinance Act 20082008 c. 9s. 5(5)Yes
Income Tax Act 20072007 c. 3s. 6 headingwords substitutedFinance Act 20092009 c. 10Sch. 2 para. 2(3)Yes
Income Tax Act 20072007 c. 3s. 8 headingwords substitutedFinance Act 20092009 c. 10Sch. 2 para. 3(3)Yes
Income Tax Act 20072007 c. 3s. 7 headingwords insertedFinance Act 20162016 c. 24s. 4(3)(c)(17)Yes
Income Tax Act 20072007 c. 3s. 8 headingwords insertedFinance Act 20162016 c. 24s. 5(3)(a)(10)Yes
Income Tax Act 20072007 c. 3Pt. 3 Ch. 3AinsertedFinance Act 20142014 c. 26s. 11(2)Yes
Income Tax Act 20072007 c. 3Pt. 3 Ch. 3 headingwords insertedFinance Act 20142014 c. 26s. 11(6)Yes
Income Tax Act 20072007 c. 3s. 35 headingwords substitutedFinance Act 20122012 c. 14s. 4(2)(b)Yes
Income Tax Act 20072007 c. 3s. 36 headingwords substitutedFinance Act 20122012 c. 14s. 4(3)(d)Yes
Income Tax Act 20072007 c. 3s. 37 headingwords substitutedFinance Act 20122012 c. 14s. 4(4)(d)Yes
Income Tax Act 20072007 c. 3s. 35 headingword substitutedFinance Act 20142014 c. 26s. 2(4)(b)Yes
Income Tax Act 20072007 c. 3s. 35 headingsubstitutedFinance Act 20152015 c. 11s. 5(4)(b)Yes
Income Tax Act 20072007 c. 3s. 76 headingwords insertedFinance Act 20082008 c. 9Sch. 24 para. 21(b)Yes
Income Tax Act 20072007 c. 3s. 78 headingwords insertedFinance Act 20082008 c. 9Sch. 24 para. 22(b)Yes
Income Tax Act 20072007 c. 3s. 112 headingsubstitutedFinance Act 20072007 c. 11Sch. 4 para. 13(b)Yes
Income Tax Act 20072007 c. 3s. 114 cross-headingomittedFinance Act 20072007 c. 11Sch. 4 para. 14Yes
Income Tax Act 20072007 c. 3s. 114 cross-headingsubstitutedFinance Act 20072007 c. 11Sch. 4 para. 14Yes
Income Tax Act 20072007 c. 3s. 173A headinginsertedFinance (No. 2) Act 20152015 c. 33Sch. 5 para. 7(6)Yes
Income Tax Act 20072007 c. 3s. 198A headingwords omittedFinance Act 20162016 c. 24s. 28(3)(b)(i)Yes
Income Tax Act 20072007 c. 3Pt. 5AinsertedFinance Act 20122012 c. 14Sch. 6 para. 1Yes
Income Tax Act 20072007 c. 3Pt. 5Aapplied by 1992 c. 12 Sch. 5BB para. 8(4) (as inserted)Finance Act 20122012 c. 14Sch. 6 para. 5Yes

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Changes made to website text

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Type of effect

There are many different types of effects. An “effect” can denote any way in which legislation impacts on or changes other legislation. There are three main types of effect which result in the text of the legislation changing: insertions (text is added), substitutions (text is replaced) and repeals (where existing text ceases to have effect and may also be removed from the legislation). In addition there are some effects that we record that do not result in a change to the text of the legislation e.g. “Applied” which is used where provisions of existing legislation are applied to new legislation or to some set of circumstances specified in the applying legislation.