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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.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Part 1E+W+S+N.I.Repealsand revocations: general

ReferenceExtent 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)—

(a)

in paragraph (a), the word “723(3),”, and

(b)

the word “and” at the end of paragraph (d).

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—

(a)

the entry relating to regulations under section 42A of ICTA,

(b)

the entry relating to regulations under section 476(1) of ICTA,

(c)

the entry relating to regulations under section 477A(1) of ICTA,

(d)

the entry relating to section 482(3) of ICTA,

(e)

the entry relating to regulations under section 482(11) of ICTA,

(f)

the entry relating to section 483 of ICTA,

(g)

the entry relating to regulations under section 555(7) of ICTA,

(h)

the entry relating to section 745(1) of ICTA,

(i)

the entry relating to paragraph 5(2) of Schedule 15B to ICTA,

(j)

the entry relating to regulations under paragraph 11B(5) of Schedule 28B to ICTA,

(k)

the entry relating to section 86(12) of FA 1995, and

(l)

the entry relating to regulations under Schedule 33 to FA 2002.

In the second column of the Table in section 98—

(a)

the entry relating to regulations under section 42A of ICTA,

(b)

the entry relating to section 350(1) of ICTA,

(c)

the entry relating to regulations under section 476(1) of ICTA,

(d)

the entry relating to regulations under section 477A(1) of ICTA,

(e)

the entry relating to section 482(2) of ICTA,

(f)

the entry relating to regulations under section 482(11) of ICTA,

(g)

the entry relating to regulations under section 555(7) of ICTA,

(h)

the entry relating to paragraph 5(1) of Schedule 15B to ICTA,

(i)

the entry relating to Schedule 16 to ICTA,

(j)

the entry relating to regulations under Schedule 33 to FA 2002, and

(k)

the entry relating to regulations under section 122 of FA 2006.

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)—

(a)

in the definition of “relevant accounting period”, the words “(within the meaning of section 117(2))”, and

(b)

in the definition of “the relevant sum”, the words “(within the meaning of section 117(3))”.

In section 118ZC—

(a)

in subsection (2), the words “that section and”, and

(b)

subsection (5).

In section 118ZD(1), the words “117 or”.

Sections 118ZE to 118ZO.

In section 125—

(a)

in subsection (1), the words “shall be made without deduction of income tax and”,

(b)

in subsection (2)(b), the words “income tax or”,

(c)

in subsection (3), paragraph (d) and the “or” immediately before it.

Section 214(1)(b).

In section 231AA—

(a)

in subsection (1), the words “above or section 397(1) of ITTOIA 2005”, and

(b)

subsection (1A).

In section 231AB—

(a)

in subsection (1), the words “above or section 397(1) of ITTOIA 2005”, and

(b)

subsection (1A).

Section 256(3).

Section 257BA(6).

Section 257BB(3A).

In section 265—

(a)

in subsection (1), the words “from his total income”, and

(b)

subsection (3).

In section 266—

(a)

in subsection (3), the words from “, except” to “subsection (6) below”,

(b)

subsections (6) and (6A),

(c)

in subsection (8), the words “(subject to section 278(3))”, and

(d)

in subsection (13), the words “this section and”.

Section 276.

Section 277.

In section 278—

(a)

subsection (1), and

(b)

in subsection (2), paragraphs (b) to (e) and the “or” immediately before paragraph (b).

Sections 282 to 282B.

Section 305A.

Section 320.

Section 323.

Section 332A.

Sections 334 to 336.

In section 347A—

(a)

subsection (2A), and

(b)

in subsection (6) the words “or (2A)”.

Sections 347B to 352.

In section 353—

(a)

in subsection (1) the words “sections 359 to 368 of this Act and”,

(b)

subsection (1B),

(c)

in subsection (1E) the words “under this section”, and

(d)

subsections (1F) to (1H).

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—

(a)

subsection (1),

(b)

in subsection (5), the definition of “chargeable period” and in the definition of “prior period of loss” the words “years of assessment or”,

(c)

in subsection (7), the words “the calculation of the profits of a trade in Part 2 of ITTOIA 2005 or to” and “, in relation to a chargeable period of a company,”, and

(d)

in subsection (10), the words “from income tax or from corporation tax”.

In section 398—

(a)

the words “above or Chapter 11 of Part 4 of ITTOIA 2005 (transactions in deposits)”, and

(b)

in paragraph (a), the words “above or that Chapter”.

In section 399(2)(a), the words “and that person or one or more of the other partners was a company”.

In section 458—

(a)

in subsection (1), the words “and the Income Tax Acts”,

(b)

in subsection (2), the words “section 380 or”, and

(c)

subsection (2)(b) and the “and” immediately before it.

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—

(a)

in subsection (2) the words from “and, in the case of income” to the end, and

(b)

subsections (2A) to (4), (5A) to (5D) and (7) to (10).

In section 477A—

(a)

subsections (1) to (2A),

(b)

in subsection (3), the words from “For any” to “above apply,”,

(c)

in subsection (3)(b), the words “paid or credited in the year of assessment”,

(d)

subsection (7), and

(e)

in subsection (10), the definitions of “qualifying certificate of deposit”, “qualifying deposit right” and “security”.

Sections 480A to 482.

Section 486(2), (3) and (6).

Section 492(2).

Section 504A.

In section 505—

(a)

in subsection (1)(a), the words “, or under Parts 2 and 3 of ITTOIA 2005,”,

(b)

in subsection (1)(c)(ii), the words from “or under Chapter 2, 7, 8 or 10” to the end of the sub-paragraph,

(c)

subsection (1)(c)(iiaa) and (iii),

(d)

in subsection (1)(d), the words “or Chapter 2 of Part 4 of ITTOIA 2005 (interest)”,

(e)

in subsection (1)(e), the words “or Part 2 of ITTOIA 2005 (trading income)”,

(f)

in subsection (1)(f), the words “or Part 2 or 5 of ITTOIA 2005 (trading and miscellaneous income”, and

(g)

in subsection (2), the words from “chargeable to income tax” to “and shall be”.

In section 506C(1)—

(a)

paragraph (d), and

(b)

the “or” at the end of paragraph (h).

In section 510A(3), paragraph (b) and the “and” immediately before it.

Section 515.

Section 516.

In section 524(3)—

(a)

the word “and” at the end of paragraph (a), and

(b)

paragraphs (b) and (c).

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—

(a)

subsection (2)(a)(i),

(b)

in subsection (2)(a)(ii), the words “in the case of a disposal by a company,”,

(c)

in subsection (2)(b), the words from “of this Act” to the end,

(d)

in subsection (2), the words from “but paragraph (a)(i)” to the end, and

(e)

subsection (3).

In section 587C—

(a)

subsections (2) and (3),

(b)

subsection (10)(a) and the “and” immediately after it, and

(c)

in subsection (10)(b), the words “in the case of a company,”.

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)—

(a)

in paragraph (a), the words “income tax or”, and

(b)

in paragraph (b), the words “total income or, as the case may be,”.

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—

(a)

in subsection (7), the words from “and in subsection (8) below” to the end, and

(b)

subsection (8).

In section 737D(1), the words from “, 613(4) or” to “Act 2004”.

In section 737E—

(a)

in subsections (1) and (2), the word “727A,”,

(b)

in subsections (4) and (6)(b), the words “or 263D”, and

(c)

in the sidenote, the word “727A,”.

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.

F1...

Section 804(6).

In section 807—

(a)

in subsection (1), the words “or corporation tax”, and

(b)

subsection (6).

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—

(a)

in subsection (2) the words “841(1)(b) or”,

(b)

in subsection (4) the words “1(6),” and “257C, 582A(1),” and “or section 82(4)(d) of the Capital Allowances Act”, and

(c)

in subsection (5) the words “or section 873 of ITTOIA 2005” and “or ITTOIA 2005”.

Section 829.

In section 830(1), the words “income tax and”.

In section 832(1)—

(a)

the definitions of “basic rate” and “basic rate limit”,

(b)

the definition of “higher rate”,

(c)

the definition of “industrial assurance business”,

(d)

the definition of “interest”,

(e)

the definitions of “investment LLP” and “property investment LLP”,

(f)

the definition of “lower rate”,

(g)

in the definition of “notice”, the words “or in a form authorised (in relation to the case in question) by directions under section 118 of the Finance Act 1998”,

(h)

in the definition of “overseas property business”, paragraph (a) and, in paragraph (b), “for the purposes of corporation tax,”,

(i)

the definition of “preference dividend”,

(j)

the definition of “the rate applicable to trusts”,

(k)

the definition of “relevant foreign income”,

(l)

the definitions of “starting rate” and “starting rate limit”,

(m)

the definition of “step-child”,

(n)

in the definition of “tax credit”, in paragraph (a), “for the purposes of corporation tax” and paragraph (b),

(o)

the definitions of “the dividend ordinary rate”, “the dividend trust rate” and “the dividend upper rate”, and

(p)

the definition of “UK property business”.

Section 832(5).

Section 833.

Section 835.

Section 836.

Section 836B.

Section 837.

Section 842AA.

In section 842B—

(a)

subsection (1)(a) and the “and” immediately after it,

(b)

in subsection (2), the words “an investment LLP or”, and

(c)

F2...

In Schedule 15B, Part 1.

Schedule 16.

In Schedule 23A—

(a)

in paragraph 1(1) the definition of “interest manufacturer” and, in the definition of “manufactured dividend”, “manufactured interest” and “manufactured overseas dividend”, the words “, “manufactured interest”” and “, 3”.

(b)

paragraph 2(3)(c) and the “and” immediately before it,

(c)

in paragraph 2(6)(a) the words “to which sub-paragraph (3) above applies”,

(d)

paragraphs 2A to 3A,

(e)

paragraph 4(2) to (3B),

(f)

in paragraph 4(4), the words from “as they apply” to “branch or agency in the United Kingdom”,

(g)

in paragraph 4(5), paragraph (a),

(h)

paragraph 4(6) to (7AA),

(i)

in paragraph 7(1), the words “manufactured interest or”, “3 or” and “interest or” and the words “, as the case may be” where they occur for the first time, and the word “3(1)”,

(j)

in paragraph 7(1A), the words “manufactured interest or”,

(k)

in paragraph 7(3), the words “3(1) or”, “manufactured interest or” and “3 or”,

(l)

in paragraph 7(4)(b), the words “or set off” and “income or”,

(m)

in paragraph 8(1), the words “, manufactured interest” in both places where they occur and the words “, interest manufacturers”,

(n)

in paragraph 8(1A), the words “or the 1992 Act”,

(o)

in paragraph 8(2), paragraphs (c) and (d) and the words “or to” and “, manufactured interest or manufactured overseas dividends”,

(p)

paragraph 8(2A), and

(q)

paragraph 8(3)(b).

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)—

(a)

sub-paragraphs (i) and (ii), and

(b)

the “or” immediately before sub-paragraph (iii).

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—

(a)

subsection (2), and

(b)

in subsection (4), the words “and subsection (2) above”.

In section 111—

(a)

subsections (1) to (3) and (6) to (8), and

(b)

in subsection (5), the words “Subject to subsections (6) to (8) below,”.

Section 149(3)(d).

In section 151—

(a)

in subsection (2)(a) the words from “other” to “2005,”,

(b)

subsection (2)(b) and the “and” immediately before it, and

(c)

subsection (3).

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—

(a)

paragraph 9,

(b)

paragraph 11(1), and

(c)

in paragraph 11(2), the words “Subject to sub-paragraph (1) above”.

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—

(a)

in sub-paragraph (2), the words “of the Act of 1988”, and

(b)

sub-paragraphs (2)(c) and (5)(a).

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

In paragraph 3 of Schedule 2—

(a)

in sub-paragraph (2), the words “of the Act of 1988”, and

(b)

sub-paragraphs (2)(c) and (5)(a).

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—

(a)

in subsection (1), the words “Subject to subsection (1A),” and

(b)

subsection (1A).

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—

(a)

in paragraph 12(1), the words from “and after that subsection” to the end, and

(b)

paragraph 12(2).

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—

(a)

subsections (2) to (4),

(b)

subsection (7),

(c)

in subsection (8), the words “Subject to subsections (9) to (13) below,”, and

(d)

subsections (9) to (13).

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—

(a)

in subsection (1), paragraph (a) and the word “or” at the end of that paragraph,

(b)

in subsection (2), paragraph (a) and the word “or” at the end of that paragraph,

(c)

in subsection (2A), paragraph (c) and the word “and” at the end of that paragraph,

(d)

in subsection (6), the definition of “charity” and, in the definition of “income”, paragraph (a) and the word “or” at the end of that paragraph, and

(e)

in subsection (7), the words from “for the year” to “companies,”.

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—

(a)

paragraphs 22, 27, 28, 29(1), 30, 31, 58 and 62, and

(b)

in paragraph 29(2), the words after “paragraph (b)”.

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)—

(a)

in paragraph (a), the words “and in Schedule 28B, paragraph 4(6B)”, and

(b)

in paragraph (g), the words “and 437”.

Section 108.

Section 109.

In Schedule 16—

(a)

paragraph 19,

(b)

paragraph 20(1)(a),

(c)

in paragraphs 21(2), 23(1)(b), 24(1) and (2), 28(1), 29(2) and (5), 30(1), 32(1), 38(2) and (3) and 42(1), the words “tax year or” wherever occurring,

(d)

in paragraph 24(2)(b), the words “year or” in both places where they occur,

(e)

in paragraph 25(1), the words “is a company and”

(f)

in paragraph 26, in sub-paragraph (1), paragraph (a), in sub-paragraph (2), the words “income or” and, in paragraph (b)(i), the words “year or”, and in sub-paragraphs (3) and (4), the words “income tax or”,

(g)

in paragraph 27, sub-paragraphs (2) and (3) and, in sub-paragraph (4), the words “Where the investor is a company,”,

(h)

in paragraphs 31(8), 32(5), 38(3) and 47(1), the words “tax years or” wherever occurring,

(i)

in paragraph 35(1)(d)(ii), the words “if the investor is a company”,

(j)

paragraphs 40 and 41,

(k)

in paragraph 42, in sub-paragraph (2), paragraph (a) and the “and” immediately after it and, in paragraph (b), the words “if the investor is a company,”

(l)

in paragraph 47, in sub-paragraphs (3) and (4), the words “of capital gains tax or corporation tax on chargeable gains and”, and sub-paragraphs (5) and (6),

(m)

in paragraph 48(2), the words “and for the purposes of capital gains tax or corporation tax on chargeable gains”, and

(n)

in paragraph 51(1), the definition of “tax year”.

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—

(a)

subsection (1)(b) and the “and” immediately after it,

(b)

the “and” immediately after subsection (2)(b), and

(c)

subsection (3).

In section 721—

(a)

in subsection (1), the words after the definition of “non-cash voucher”, and

(b)

subsection (2).

In Part 2 of Schedule 1—

(a)

in the entry for “child, children”, in the second column, the words “section 832(5) of ICTA, and see”,

(b)

the entry for “interest”, and

(c)

in the entry for “UK property business”, in the second column, the words “section 832(1) of ICTA and”.

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—

(a)

in subsection (1)(b), the words “earned income within section 833(4)(c) of ICTA or”, and

(b)

in subsection (2), the words “earned income or”.

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—

(a)

in subsection (2)(b), the words after “person”, and

(b)

in subsection (6), the definition of “resident” and the “and” immediately after it.

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)—

(a)

the definition of “charity”, and

(b)

the words after the definition of “income”.

In section 879—

(a)

in subsection (1) the definitions of “assignment” and “surrender” and the “and” immediately before the definition of “surrender”, and

(b)

subsection (2).

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—

(a)

the entry for “chargeable period”,

(b)

the entry for “child”,

(c)

in the entry for “control”, in the first column, the words “(in relation to a body corporate)”,

(d)

the entry for “interest”,

(e)

the entry for “investment trust”,

(f)

the entry for “lower rate”, and

(g)

the entry for “the rate applicable to trusts”.

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)—

(a)

in paragraph (b), the words “within the meaning of section 840 of ICTA”, and

(b)

in paragraph (c), the words “, in each case within the meaning of section 840 of ICTA”.

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—

(a)

in subsection (2), in the new paragraph 2 of Schedule 23A to the Income and Corporation Taxes Act 1988, sub-paragraph (2B)(d) and sub-paragraphs (2C) to (2E), and

(b)

subsections (3) and (4).

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—

(a)

paragraph 19,

(b)

paragraph 30(b) and the “and” immediately before it, and

(c)

paragraph 32(8)(c).

[F3Paragraph 193 of Schedule 1 to the Income Tax Act 2007 makes amendments to section 796 of the Income and Corporation Taxes Act 1988; section 796(3) was omitted by paragraph 193(4) of Schedule 1 to the Income Tax Act 2007 and rewritten at section 29(2) of that Act.]
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1Words 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)

F2Words 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)(b)

F3Sch. 3 Pt. 1 Note inserted (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(6)

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