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Income Tax (Trading and Other Income) Act 2005
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- 2005 c. 5
- Part 2
- Chapter 5
- Seconded employees
- Section 71
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Changes and effects yet to be applied to :
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- s. 71(1) word omitted by 2011 c. 21 Sch. 13 para. 14
- s. 71(1)(a) substituted by S.I. 2010/1158 Sch. 2 para. 56(2)
- s. 71(1)(b) text amended by S.I. 2010/1158 Sch. 2 para. 56(3)
- s. 71(1)(e) and word inserted by 2011 c. 21 Sch. 13 para. 14
- s. 71(1)(ca) inserted by S.I. 2012/976 Sch. para. 15
- s. 71(3)(a) text amended by 2009 c. 4 Sch. 1 para. 596(2)(a)
- s. 71(3)(b) text amended by 2009 c. 4 Sch. 1 para. 596(2)(b)
- s. 71(4) added by S.I. 2010/1158 Sch. 2 para. 56(4)
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act amendment to earlier affecting provision SI 2006/964 reg. 96 by S.I. 2009/2036 reg. 31
- Act amendment to earlier affecting provision SI 2007/1050 reg. 3-12 by 2009 c. 4 Sch. 2 para. 131
- Act applied by 2010 c. 8 Sch. 9 para. 41(3)
- Act applied by 2007 c. 3 s. 681BD(3) (as inserted) by 2010 c. 8 Sch. 4 para. 3
- Act modified by 2007 c. 3 s. 564M(1) (as inserted) by 2010 c. 8 Sch. 2 para. 14(1)
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Ch. 16ZA inserted by S.I. 2012/266 art. 6
- s. 50A 50B inserted by 2009 c. 10 Sch. 11 para. 39
- s. 50B modified by 1988 c. 1 s. 578A(5) (as inserted) by 2009 c. 10 Sch. 11 para. 62(7)
- s. 55A and cross-heading inserted by 2008 c. 9 s. 73(4)
- s. 55B inserted by 2010 c. 13 Sch. 5 para. 2(1)
- s. 57A inserted by S.I. 2009/730 art. 3
- s. 79A inserted by 2009 c. 4 Sch. 1 para. 598
- s. 94A inserted by 2010 c. 8 Sch. 7 para. 28
- s. 148DA 148DB inserted by 2010 c. 4 Sch. 1 para. 448
- s. 148EA 148EB inserted by 2010 c. 4 Sch. 1 para. 450
- s. 148FA and cross-heading inserted by 2008 c. 9 Sch. 20 para. 10(2)
- s. 148FB inserted by 2008 c. 9 Sch. 20 para. 10(3)
- s. 148FC inserted by 2008 c. 9 Sch. 20 para. 10(4)
- s. 148FD inserted by 2009 c. 10 Sch. 33 para. 2
- s. 154A inserted by 2010 c. 8 Sch. 7 para. 43
- s. 172F(1)(a) words substituted by 2010 c. 8 Sch. 8 para. 121(2)
- s. 172F(1)(b) words substituted by 2010 c. 8 Sch. 8 para. 121(3)
- s. 172F(2) words substituted by 2010 c. 8 Sch. 8 para. 121(4)
- s. 172F(2)(a)(aa)(b) substituted for s. 172F(2)(a)(b) by 2010 c. 8 Sch. 8 para. 121(5)
- s. 172F(2A)(2B) inserted by 2010 c. 8 Sch. 8 para. 121(6)
- s. 172ZA-172ZE inserted by S.I. 2012/266 art. 4(4)
- s. 225K(3)(b) modified by 2010 c. 8 Sch. 9 para. 35(a)
- s. 225L(3) modified by 2010 c. 8 Sch. 9 para. 35(b)
- s. 225L(7) modified by 2010 c. 8 Sch. 9 para. 35(b)
- s. 225T(5) modified by 2010 c. 8 Sch. 9 para. 36
- s. 281A inserted by 2010 c. 8 Sch. 8 para. 270
- s. 302A-302C inserted by 2010 c. 8 Sch. 7 para. 22
- s. 302B(3)(4) omitted by 2011 c. 11 Sch. 23 para. 57(2)
- s. 308A-308C and cross-headings inserted by S.I. 2011/1037 art. 11(2)
- s. 326A inserted by 2011 c. 11 Sch. 14 para. 2(5)
- s. 328A 328B inserted by 2011 c. 11 Sch. 14 para. 2(8)
- s. 378A applied by S.I. 2009/3001 reg. 96(3)(a)
- s. 378A inserted by 2009 c. 10 s. 39(3)
- s. 378A(7) text amended by S.I. 2009/3001 reg. 128(2)
- s. 378A(7) words substituted by 2010 c. 8 Sch. 8 para. 168
- s. 380A inserted by 2009 c. 10 s. 33(3)
- s. 397A applied by S.I. 2009/3001 reg. 95(4)
- s. 397A-397C inserted by 2008 c. 9 Sch. 12 para. 4
- s. 397A(1) substituted for s. 397A(1)(2) by 2009 c. 10 Sch. 19 para. 2(2)
- s. 397A(3) word sustituted by 2009 c. 10 Sch. 19 para. 2(3)
- s. 397A(7) words omitted by 2009 c. 10 Sch. 19 para. 2(4)
- s. 397A(7) words substituted by 2010 c. 8 Sch. 8 para. 66
- s. 397B(2) words omitted by 2009 c. 10 Sch. 19 para. 4(2)
- s. 397B(3) words inserted by 2009 c. 10 Sch. 19 para. 4(3)
- s. 397B(3A) inserted by 2009 c. 10 Sch. 19 para. 4(4)
- s. 397B(4) word sustituted by 2009 c. 10 Sch. 19 para. 4(5)
- s. 397C(1) word sustituted by 2009 c. 10 Sch. 19 para. 6(2)(a)
- s. 397C(1) words omitted by 2009 c. 10 Sch. 19 para. 6(2)(b)
- s. 397C(1A) inserted by 2009 c. 10 Sch. 19 para. 6(3)
- s. 397C(8) inserted by 2009 c. 10 Sch. 19 para. 6(4)
- s. 397AA inserted by 2009 c. 10 Sch. 19 para. 3
- s. 397AA modified by S.I. 2009/3333 reg. 2
- s. 397BA inserted by 2009 c. 10 Sch. 19 para. 5
- s. 397BA(2)(a) substituted by 2010 c. 8 Sch. 8 para. 67
- s. 401A inserted by 2010 c. 4 Sch. 1 para. 456
- s. 401B inserted by 2010 c. 4 Sch. 1 para. 457
- s. 410A inserted by 2010 c. 4 Sch. 1 para. 459
- s. 414A inserted by 2010 c. 4 Sch. 1 para. 461
- s. 414A(2)-(4) applied by 1992 c. 12 s. 142A(4) (as inserted) by 2010 c. 33 Sch. 4 para. 1
- s. 421A inserted by 2010 c. 4 Sch. 1 para. 465
- s. 473A inserted by 2012 c. 14 s. 11(1)
- s. 682A inserted by 2010 c. 8 Sch. 7 para. 47
- s. 695A inserted by 2011 c. 11 s. 40(3)
- s. 749A inserted by 2009 c. 4 Sch. 1 para. 635
- s. 753A inserted by 2011 c. 11 s. 69(3)
- s. 804A inserted by 2010 c. 33 Sch. 1 para. 4
- s. 805A inserted by 2010 c. 33 Sch. 1 para. 6
- s. 806A 806B inserted by 2010 c. 33 Sch. 1 para. 7
- s. 825-825D substituted for s. 825 by 2010 c. 33 s. 3(3)
- s. 832-832B substituted for s. 832 by 2008 c. 9 Sch. 7 para. 53
- s. 832A(6) text amended by S.I. 2010/2901 art. 3
- s. 840A inserted by 2008 c. 9 Sch. 7 para. 69
- s. 840A(1) words substituted by 2008 c. 9 Sch. 39 para. 53
- s. 850-850B substituted for s. 850 by 2009 c. 4 Sch. 1 para. 640
Commencement Orders yet to be applied to the Income Tax (Trading and Other Income) Act 2005:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2008/561 art. 2 commences (2007 c. 11)
- S.I. 2009/270 art. 2 commences (2008 c. 14)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/2273 art. 2 commences (2008 c. 23)
- S.I. 2010/2981 art. 2-4 commences (2008 c. 23)
- S.I. 2011/824 art. 2 commences (2008 c. 23)
- S.I. 2012/924 art. 2 Coming into force
- S.I. 2012/1553 art. 2(e) commences (2008 c. 23)
- S.S.I. 2009/267 art. 2 commences (2007 asp 4)
71Educational establishmentsE+W+S+N.I.
This section has no associated Explanatory Notes
(1)A body in England and Wales is an educational establishment for the purposes of section 70 if it is—
(a)a local education authority,
(b)an educational institution maintained or otherwise supported by a local education authority,
(c)an independent school within the meaning of the Education Act 1996 (c. 56) registered under section 161 of the Education Act 2002 (c. 32), or
(d)an institution within the further education sector, or the higher education sector, within the meaning of the Further and Higher Education Act 1992 (c. 13).
(2)A body in Scotland is an educational establishment for the purposes of section 70 if it is—
(a)an education authority within the meaning of the Education (Scotland) Act 1980 (c. 44),
(b)an educational establishment within the meaning of the Education (Scotland) Act 1980 managed by an education authority within the meaning of that Act,
(c)a public or grant-aided school within the meaning of the Education (Scotland) Act 1980,
(d)an independent school within the meaning of the Education (Scotland) Act 1980,
(e)a central institution within the meaning of the Education (Scotland) Act 1980,
(f)an institution within the higher education sector within the meaning of section 56(2) of the Further and Higher Education (Scotland) Act 1992 (c. 37), or
(g)a college of further education within the meaning of section 36(1) of the Further and Higher Education (Scotland) Act 1992.
(3)A body in Northern Ireland is an educational establishment for the purposes of section 70 if it is—
(a)an education or library board within the meaning of the Education and Libraries (Northern Ireland) Order 1986 (S.I. 1986/594 (N.I. 3)),
(b)a college of education or a controlled, maintained, grant-maintained integrated, controlled integrated, voluntary or independent school within the meaning of the Education and Libraries (Northern Ireland) Order 1986, or
(c)an institution of further education within the meaning of the Further Education (Northern Ireland) Order 1997 (S.I. 1997/1772 (N.I. 15)).
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