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Income Tax Act 20072007 c. 3s. 732 headingword substitutedFinance (No. 2) Act 20172017 c. 32Sch. 8 para. 35(4)Yes
Income Tax Act 20072007 c. 3s. 749 headingwords substitutedLegal Services Act 20072007 c. 29Sch. 21 para. 159(a)Yes
Income Tax Act 20072007 c. 3s. 751 headingwords substitutedThe Transfer of Tribunal Functions and Revenue and Customs Appeals Order 20092009 No. 56Sch. 1 para. 461(2)Yes
Income Tax Act 20072007 c. 3s. 809BZM-809BZP and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 5 para. 5Yes
Income Tax Act 20072007 c. 3s. 809BZQ-809BZS and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 5 para. 6Yes
Income Tax Act 20072007 c. 3s. 809BZF-809BZI and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 5 para. 3Yes
Income Tax Act 20072007 c. 3s. 809BZJ-809BZL and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 5 para. 4Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1insertedFinance Act 20082008 c. 9Sch. 7 para. 1Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1modified by 2003 c. 1 s. 41A(8) (as inserted)Finance Act 20082008 c. 9Sch. 7 para. 22Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1applied by 1988 c. 1 s. 762ZB(3) (as inserted)Finance Act 20082008 c. 9Sch. 7 para. 94Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1modified by 1992 c. 12 s. 87B(3) (as inserted)Finance Act 20082008 c. 9Sch. 7 para. 108Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. 1AinsertedFinance Act 20092009 c. 10s. 52(1)Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1modifiedThe Offshore Funds (Tax) Regulations 20092009 No. 3001reg. 19(3)Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. 2BinsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 6 para. 1Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. 2CinsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 6 para. 18Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. 2AinsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 7 para. 77Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. 3AinsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 7 para. 71Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1modified by 2003 c. 1, s. 41F(8) (as substituted)Finance Act 20142014 c. 26Sch. 9 para. 5Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1modified by 2005 c. 5, s. 643F(4) (as inserted)Finance Act 20182018 c. 3Sch. 10 para. 11Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. A1modified by 2005 c. 5, s. 643N(3)(4) (as inserted)Finance Act 20182018 c. 3Sch. 10 para. 11Yes
Income Tax Act 20072007 c. 3Pt. 14 Ch. 1excluded by 2005 c. 5, s. 608X(3)(a) (as inserted)Finance Act 20192019 c. 1Sch. 3 para. 4Yes
Income Tax Act 20072007 c. 3s. 835E and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 6 para. 3Yes
Income Tax Act 20072007 c. 3s. 835G and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 6 para. 5Yes
Income Tax Act 20072007 c. 3s. 835R and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 6 para. 16Yes
Income Tax Act 20072007 c. 3s. 835L and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 6 para. 10Yes
Income Tax Act 20072007 c. 3s. 835M and cross-headinginsertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 6 para. 11Yes
Income Tax Act 20072007 c. 3s. 809Z7 headingsubstitutedFinance Act 20122012 c. 14Sch. 12 para. 15Yes
Income Tax Act 20072007 c. 3s. 809V cross- headingsubstitutedFinance Act 20122012 c. 14Sch. 12 para. 6Yes
Income Tax Act 20072007 c. 3s. 809T headingword substitutedFinance Act 20092009 c. 10Sch. 27 para. 9(3)Yes
Income Tax Act 20072007 c. 3Pt. 15 Ch. 9modifiedFinance Act 20072007 c. 11Sch. 13 para. 13Yes
Income Tax Act 20072007 c. 3Pt. 15modifiedCorporation Tax Act 20092009 c. 4s. 551(4)Yes
Income Tax Act 20072007 c. 3Pt. 15 Ch. 13omittedThe Unauthorised Unit Trusts (Tax) Regulations 20132013 No. 2819reg. 37(15)Yes
Income Tax Act 20072007 c. 3Pt. 15 Ch. 2 headingsubstitutedFinance Act 20162016 c. 24Sch. 6 para. 4Yes
Income Tax Act 20072007 c. 3s. 851 cross-headingomittedFinance Act 20162016 c. 24Sch. 6 para. 1(b)Yes
Income Tax Act 20072007 c. 3s. 858 cross-headingomittedFinance Act 20162016 c. 24Sch. 6 para. 12(b)Yes
Income Tax Act 20072007 c. 3s. 863 cross-headingword substitutedFinance Act 20162016 c. 24Sch. 6 para. 13Yes
Income Tax Act 20072007 c. 3s. 887 headingsubstitutedCo-operative and Community Benefit Societies Act 20142014 c. 14Sch. 4 para. 110(2)Yes
Income Tax Act 20072007 c. 3s. 914-917 and cross-headingrepealedFinance Act 20212021 c. 26s. 34(1)(b)Yes
Income Tax Act 20072007 c. 3s. 280B(4(b)word omittedFinance (No. 2) Act 20152015 c. 33Sch. 6 para. 4(5)(a)Yes
Income Tax Act 20072007 c. 3s. 1(1)(a)words insertedFinance Act 20122012 c. 14Sch. 1 para. 6(2)Yes
Income Tax Act 20072007 c. 3s. 1(2)(a)words substitutedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 8 para. 72Yes
Income Tax Act 20072007 c. 3s. 2(5A)insertedFinance Act 20122012 c. 14Sch. 6 para. 7Yes
Income Tax Act 20072007 c. 3s. 2(5B)insertedFinance Act 20142014 c. 26Sch. 11 para. 4Yes
Income Tax Act 20072007 c. 3s. 2(8)(c)words omittedFinance Act 20132013 c. 29s. 15(4)(a)Yes
Income Tax Act 20072007 c. 3s. 2(9)(b)words substitutedFinance (No. 2) Act 20232023 c. 30Sch. 2 para. 13(3)(a)Not yet
Income Tax Act 20072007 c. 3s. 2(9)(e)omittedThe Unauthorised Unit Trusts (Tax) Regulations 20132013 No. 2819reg. 37(2)Yes
Income Tax Act 20072007 c. 3s. 2(9A)insertedFinance Act 20162016 c. 24s. 79(2)(a)Yes
Income Tax Act 20072007 c. 3s. 2(10A)insertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 8 para. 220Yes
Income Tax Act 20072007 c. 3s. 2(11)omittedFinance Act 20132013 c. 29Sch. 29 para. 17(a)Yes
Income Tax Act 20072007 c. 3s. 2(11A)insertedTaxation (International and Other Provisions) Act 20102010 c. 8Sch. 8 para. 238Yes

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Changes made to website text

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Changes applied to 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.