http://www.legislation.gov.uk/ukpga/2007/3/section/614DFIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-01-20
Income Tax Act 2007s. 6DFinance Act 2026s. 6(2)(8)Income Tax Act 2007s. 11CAFinance Act 2026s. 6(3)(8)Income Tax Act 2007s. 16AFinance Act 2026s. 6(4)(8)Income Tax Act 2007s. 17AFinance Act 2026s. 6(5)(8)Income Tax Act 2007s. 25(3A)Finance Act 2026s. 6(6)(8)Income Tax Act 2007s. 175(1B)(1C)Finance Act 2026s. 14(5)(b)s. 14(8)Income Tax Act 2007s. 186(A1)(A2)Finance Act 2026s. 14(6)(a)s. 14(8)Income Tax Act 2007s. 256BFinance Act 2026s. 14(7)s. 14(8)Income Tax Act 2007s. 293(5B)(5C)Finance Act 2026s. 15(6)(b)s. 15(9)Income Tax Act 2007s. 297(A1)(A2)Finance Act 2026s. 15(7)(a)s. 15(9)Income Tax Act 2007s. 331CFinance Act 2026s. 15(8)s. 15(9)Income Tax Act 2007s. 733(2E)Finance Act 2026s. 53(9)s. 53(10)(a)Income Tax Act 2007s. 523AFinance Act 2026s. 54(3)(10)Income Tax Act 2007s. 558(2)Finance Act 2026s. 55(2)(11)Income Tax Act 2007s. 558(1)Finance Act 2026s. 55(3)(11)Income Tax Act 2007s. 558(2)Finance Act 2026s. 55(4)(a)(11)Income Tax Act 2007s. 558(2)Finance Act 2026s. 55(4)(b)(11)Income Tax Act 2007s. 558(3)(4)Finance Act 2026s. 55(5)(11)Income Tax Act 2007s. 6(3)(zd)Finance Act 2026Sch. 1 para. 2(b)s. 6(8)Income Tax Act 2007s. 6B(1A)Finance Act 2026Sch. 1 para. 3(a)s. 6(8)Income Tax Act 2007s. 9(1A)(1B)Finance Act 2026Sch. 1 para. 4(a)s. 6(8)Income Tax Act 2007s. 11CB 11CCFinance Act 2026Sch. 1 para. 10s. 6(8)Income Tax Act 2007s. 11DAFinance Act 2026Sch. 1 para. 12s. 6(8)Income Tax Act 2007s. 479(2A)(2B)Finance Act 2026Sch. 1 para. 24s. 6(8)Income Tax Act 2007s. 481(3A)(3B)Finance Act 2026Sch. 1 para. 25s. 6(8)Income Tax Act 2007s. 6B(1A)Finance Act 2026Sch. 2 para. 2s. 8(2)-(4)Income Tax Act 2007s. 812A(4A)-(4C)Finance Act 2026Sch. 3 para. 22(2)Sch. 3 para. 23(1)Income Tax Act 2007s. 812A(4D)Finance Act 2026Sch. 3 para. 22(3)Sch. 3 para. 23(2)Income Tax Act 2007s. 827(2)-(5)Finance Act 2026Sch. 7 para. 24(1)(b)Sch. 7 para. 30Income Tax Act 2007s. 809ZJ(1)(a)Finance Act 2026Sch. 9 para. 4(2)(a)s. 56(8)Income Tax Act 2007s. 809ZJ(1)(b) and wordFinance Act 2026Sch. 9 para. 4(2)(b)s. 56(8)Income Tax Act 2007s. 809ZL(2A)Finance Act 2026Sch. 9 para. 6(5)s. 56(8)Income Tax Act 2007s. 809ZMA 809ZMBFinance Act 2026Sch. 9 para. 8s. 56(9)(10)s. 56(8)Income Tax Act 2007s. 809ZN(1)(aa)Finance Act 2026Sch. 9 para. 9(2)(b)s. 56(8)Income Tax Act 2007s. 809ZN(2A)Finance Act 2026Sch. 9 para. 9(3)s. 56(8)Income Tax Act 2007s. 809ZO(1)(aa)Finance Act 2026Sch. 9 para. 10(2)(b)s. 56(8)Income Tax Act 2007s. 809ZO(2A)Finance Act 2026Sch. 9 para. 10(3)s. 56(8)Income Tax Act 2007s. 809EZB(1)(d)Finance Act 2026Sch. 11 para. 3(3)(e)s. 58(6)Income Tax Act 2007s. 809EZB(5)Finance Act 2026Sch. 11 para. 3(3)(g)s. 58(6)Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h)
Part 11A<Addition ChangeId="key-21d4fc6dfab2687d39f12012ac5e5615-1511338376032" CommentaryRef="key-21d4fc6dfab2687d39f12012ac5e5615">Leasing arrangements: finance leases and loans</Addition>Chapter 4<Addition ChangeId="key-584e0674b5790fd4b4301297f7148901-1511340789583" CommentaryRef="key-584e0674b5790fd4b4301297f7148901">Supplementary provisions</Addition><Addition ChangeId="key-584e0674b5790fd4b4301297f7148901-1511340789583" CommentaryRef="key-584e0674b5790fd4b4301297f7148901">Assessments and adjustments</Addition>614DFAll such assessments and adjustments must be made as are necessary to give effect to this Part.Pt. 11A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 2 (with Sch. 9 paras. 1-9, 22)Pt. 11A Ch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 5 (with Sch. 9 paras. 1-9, 22)