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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2007/3/section/257LE</dc:identifier><dc:title>Income Tax Act 2007</dc:title><dc:description>An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-08-13</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-15</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2007"/><ukm:Number Value="3"/><ukm:EnactmentDate Date="2007-03-20"/><ukm:ISBN Value="9780105403074"/><ukm:UnappliedEffects><ukm:UnappliedEffect AppliedModified="2012-09-15T23:53:08.109+01:00" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/29" Row="2122" Type="inserted" AffectedProvisions="s. 788(7)" Notes="The amending provision was repealed before coming into force." AffectingNumber="29" AffectedExtent="E+W+S+N.I." AffectingYear="2007" Modified="2025-05-06T10:19:31Z" EffectId="key-c9c21a142c51f863f8fe2c16492cd617" RequiresApplied="false" AffectedNumber="3" Comments="Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035" AffectingProvisions="Sch. 21 para. 161(b)" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2007" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-c9c21a142c51f863f8fe2c16492cd617" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-788-7" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/788/7" FoundRef="section-788">s. 788(7)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Legal Services Act 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/schedule/21">Sch. 21 </ukm:Section><ukm:Section Ref="schedule-21-paragraph-161-b" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/schedule/21/paragraph/161/b">para. 161(b)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="section-29" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/29">s. 29</ukm:Section> <ukm:Section Ref="section-192" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/192">192</ukm:Section> <ukm:Section Ref="section-193" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/193">193</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-211-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/211/2">s. 211(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/3250" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2010-01-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="3250" Applied="false"><ukm:CommencingProvisions><ukm:Section Ref="article-2-h" URI="http://www.legislation.gov.uk/id/uksi/2009/3250/article/2/h">art. 2(h)</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/notes"/><ukm:Alternatives><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_003.pdf" Title="Explanatory Note, Volume 3"/><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_002.pdf" Title="Explanatory Note, Volume 2"/><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_001.pdf" Title="Explanatory Note, Volume 1"/><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/body" NumberOfProvisions="1751" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-07-15"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/5B" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/5B" NumberOfProvisions="101" id="part-5B" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-01-17"><Number><Strong><Addition ChangeId="key-aaf10c7dc329529b2ca19087f01e69e7-1538545336862" CommentaryRef="key-aaf10c7dc329529b2ca19087f01e69e7">PART 5B</Addition></Strong></Number><Title><Addition ChangeId="key-aaf10c7dc329529b2ca19087f01e69e7-1538545336862" CommentaryRef="key-aaf10c7dc329529b2ca19087f01e69e7">Tax relief for social investments</Addition></Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/5B/chapter/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/5B/chapter/3" NumberOfProvisions="11" id="part-5B-chapter-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-11-16"><Number><Addition ChangeId="key-aaf10c7dc329529b2ca19087f01e69e7-1538545336862" CommentaryRef="key-aaf10c7dc329529b2ca19087f01e69e7">CHAPTER 3</Addition></Number><Title><Addition ChangeId="key-aaf10c7dc329529b2ca19087f01e69e7-1538545336862" CommentaryRef="key-aaf10c7dc329529b2ca19087f01e69e7">Eligibility: conditions relating to the investor and the investment</Addition></Title><P1group RestrictStartDate="2014-07-17"><Title><Addition ChangeId="key-aaf10c7dc329529b2ca19087f01e69e7-1538545336862" CommentaryRef="key-aaf10c7dc329529b2ca19087f01e69e7">The no tax avoidance requirement</Addition></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/257LE" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/257LE" id="section-257LE"><Pnumber PuncAfter=""><Addition ChangeId="key-aaf10c7dc329529b2ca19087f01e69e7-1538545336862" CommentaryRef="key-aaf10c7dc329529b2ca19087f01e69e7">257LE</Addition></Pnumber><P1para><Text><Addition ChangeId="key-aaf10c7dc329529b2ca19087f01e69e7-1538545336862" CommentaryRef="key-aaf10c7dc329529b2ca19087f01e69e7">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.</Addition></Text></P1para></P1></P1group></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-aaf10c7dc329529b2ca19087f01e69e7" Type="F"><Para><Text>Pt. 5B inserted (17.7.2014) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c4f17rqq3-00143" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>, <CitationSubRef CitationRef="c4f17rqq3-00143" id="c4f17rqq3-00144" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/11/paragraph/1" SectionRef="schedule-11-paragraph-1" Operative="true">Sch. 11 para. 1</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>