<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3" NumberOfProvisions="2514" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-11-30" RestrictEndDate="2016-12-05"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2007/3/section/708/2016-11-30</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>2026-04-15</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2016-11-30</dct:valid>
					
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					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2007/3/section/708/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2007/3/notes/contents" title="Explanatory Notes Table of Contents"/>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2007/3/contents/2016-11-30" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2007/3/section/708/2007-04-06" title="2007-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/3/section/708/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/3/section/708/2007-04-06" title="2007-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/3/section/708/2009-04-01" title="2009-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2007/3/section/708" title="current"/>
					
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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 AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-438c71a7e2f2adabf82a186ad03c8f3c" AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 6(3)(zd)" Type="inserted" EffectId="key-438c71a7e2f2adabf82a186ad03c8f3c" Row="17" AffectingProvisions="Sch. 1 para. 2(b)" AffectedNumber="3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" Modified="2026-04-17T13:59:22Z" AffectingYear="2026" AffectedYear="2007" RequiresApplied="true"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-6-3-zd" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/6/3/zd" FoundRef="section-6">s. 6(3)(zd)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-paragraph-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1/paragraph/2/b">para. 2(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">s. 6(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-ce4c5e6bd2be30ee336e7292ef661747" AffectingNumber="11" Row="18" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingProvisions="Sch. 1 para. 3(a)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" EffectId="key-ce4c5e6bd2be30ee336e7292ef661747" AffectedNumber="3" AffectedProvisions="s. 6B(1A)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2026-04-17T13:59:22Z" AffectingYear="2026" Type="inserted" AffectedYear="2007"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-6B-1A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/6B/1A" FoundRef="section-6B">s. 6B(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-paragraph-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1/paragraph/3/a">para. 3(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">s. 6(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect RequiresApplied="true" EffectId="key-a7a195917bffa21df250c9e77e0782d4" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-a7a195917bffa21df250c9e77e0782d4" Row="19" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedYear="2007" AffectingProvisions="Sch. 2 para. 2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingNumber="11" AffectedProvisions="s. 6B(1A)" Modified="2026-04-17T13:59:22Z" Type="words substituted" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="3" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-6B-1A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/6B/1A" FoundRef="section-6B">s. 6B(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/2/paragraph/2">para. 2</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:SectionRange Start="section-8-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/8/2" End="section-8-4" UpTo="http://www.legislation.gov.uk/id/ukpga/2026/11/section/8/4"><ukm:Section Ref="section-8-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/8/2">s. 8(2)</ukm:Section>-<ukm:Section Ref="section-8-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/8/4">(4)</ukm:Section></ukm:SectionRange></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 6D" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-6572269b13c135b3dbe794ea3a817706" Modified="2026-04-17T13:59:22Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" Comments="Reviewer, this new section is in Pt. 2 of 2007 c. 3, not Pt. 1 as specified in s. 6 of the Act." AffectingYear="2026" AffectingEffectsExtent="E+W+S+N.I." Row="20" Type="inserted" AffectingNumber="11" AffectingProvisions="s. 6(2)(8)" URI="http://www.legislation.gov.uk/id/effect/key-6572269b13c135b3dbe794ea3a817706" AffectedNumber="3" AffectedYear="2007" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-6D" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/6D" err:Ref="Section missing in legislation" Missing="true">s. 6D</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-6-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/2">s. 6(2)</ukm:Section><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">(8)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 9(1A)(1B)" URI="http://www.legislation.gov.uk/id/effect/key-fd9c9db25ee167ec9e798332cb548b3a" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="3" EffectId="key-fd9c9db25ee167ec9e798332cb548b3a" AffectingProvisions="Sch. 1 para. 4(a)" Type="inserted" AffectingYear="2026" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2026-04-17T13:59:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Row="23" AffectedYear="2007" AffectingNumber="11"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-9-1A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/9/1A" FoundRef="section-9">s. 9(1A)</ukm:Section><ukm:Section Ref="section-9-1B" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/9/1B" FoundRef="section-9">(1B)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-paragraph-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1/paragraph/4/a">para. 4(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">s. 6(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-8a05d804dbf0376ad1742eb0fa9949fe" Comments="Reviewer, this new section is in Pt. 2 of 2007 c. 3, not Pt. 1 as specified in s. 6 of the Act." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2007" Modified="2026-04-17T13:59:22Z" AffectedProvisions="s. 11CA" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Row="36" AffectingYear="2026" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-8a05d804dbf0376ad1742eb0fa9949fe" AffectingProvisions="s. 6(3)(8)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectedNumber="3"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-11CA" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/11CA" err:Ref="Section missing in legislation" Missing="true">s. 11CA</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-6-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/3">s. 6(3)</ukm:Section><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">(8)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2007" AffectingNumber="11" AffectingProvisions="Sch. 1 para. 10" URI="http://www.legislation.gov.uk/id/effect/key-b0a587b44bfeffa483689fe482406ee4" AffectedProvisions="s. 11CB 11CC" Type="inserted" AffectedNumber="3" AffectingYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" Row="37" EffectId="key-b0a587b44bfeffa483689fe482406ee4" Modified="2026-04-17T13:59:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-11CB" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/11CB" err:Ref="Section missing in legislation" Missing="true">s. 11CB</ukm:Section> <ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-11CC" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/11CC" err:Ref="Section missing in legislation" Missing="true">11CC</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-paragraph-10" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1/paragraph/10">para. 10</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">s. 6(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 11DA" AffectingProvisions="Sch. 1 para. 12" AffectingYear="2026" URI="http://www.legislation.gov.uk/id/effect/key-b3e57b9cc60da277f0988b4f75bd92ce" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectedNumber="3" AffectingEffectsExtent="E+W+S+N.I." Row="38" AffectedYear="2007" RequiresApplied="true" Modified="2026-04-17T13:59:22Z" Type="inserted" EffectId="key-b3e57b9cc60da277f0988b4f75bd92ce" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-11DA" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/11DA" err:Ref="Section missing in legislation" Missing="true">s. 11DA</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/1/paragraph/12">para. 12</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">s. 6(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="s. 6(4)(8)" Type="inserted" Row="47" AffectedProvisions="s. 16A" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="3" AffectedYear="2007" AffectingNumber="11" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" Comments="Reviewer, this new section is in Pt. 2 of 2007 c. 3, not Pt. 1 as specified in s. 6 of the Act." AffectingYear="2026" EffectId="key-5c1a07b938003ae2e0b4132b9c82e48d" Modified="2026-04-17T13:59:22Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" URI="http://www.legislation.gov.uk/id/effect/key-5c1a07b938003ae2e0b4132b9c82e48d"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-16A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/16A" err:Ref="Section missing in legislation" Missing="true">s. 16A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-6-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/4">s. 6(4)</ukm:Section><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">(8)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-fe2eb33d4d94b595dde864fdadf10cc8" AffectingNumber="11" AffectingYear="2026" Comments="Reviewer, this new section is in Pt. 2 of 2007 c. 3, not Pt. 1 as specified in s. 6 of the Act." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectedYear="2007" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingEffectsExtent="E+W+S+N.I." Row="48" EffectId="key-fe2eb33d4d94b595dde864fdadf10cc8" AffectedNumber="3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 6(5)(8)" Type="inserted" Modified="2026-04-17T13:59:22Z" AffectedProvisions="s. 17A"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-17A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/17A" err:Ref="Section missing in legislation" Missing="true">s. 17A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-6-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/5">s. 6(5)</ukm:Section><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">(8)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 25(3A)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2026" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-669cab1eeb4961450279efdc62dcce39" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="3" EffectId="key-669cab1eeb4961450279efdc62dcce39" Row="53" AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedYear="2007" AffectingProvisions="s. 6(6)(8)" Modified="2026-04-17T13:59:22Z"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-25-3A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/25/3A" FoundRef="section-25">s. 25(3A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-6-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/6">s. 6(6)</ukm:Section><ukm:Section Ref="section-6-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/6/8">(8)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for the tax year 2027-28 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 175(1B)(1C)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="11" AffectingProvisions="s. 14(5)(b)" EffectId="key-68ee6e8fe158da7745760024cc92472f" URI="http://www.legislation.gov.uk/id/effect/key-68ee6e8fe158da7745760024cc92472f" AffectingYear="2026" AffectedYear="2007" Modified="2026-04-17T13:59:22Z" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" Row="67" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Type="inserted" AffectedNumber="3"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-175-1B" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/175/1B" FoundRef="section-175">s. 175(1B)</ukm:Section><ukm:Section Ref="section-175-1C" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/175/1C" FoundRef="section-175">(1C)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-14-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/14/5/b">s. 14(5)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-14-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/14/8">s. 14(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 186(A1)(A2)" EffectId="key-322c6270911667b966262d610b53cb49" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedNumber="3" AffectedYear="2007" URI="http://www.legislation.gov.uk/id/effect/key-322c6270911667b966262d610b53cb49" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" Type="inserted" Row="70" AffectingYear="2026" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingProvisions="s. 14(6)(a)" AffectingEffectsExtent="E+W+S+N.I." Modified="2026-04-17T13:59:22Z" RequiresApplied="true"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-186-A1" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/186/A1" FoundRef="section-186">s. 186(A1)</ukm:Section><ukm:Section Ref="section-186-A2" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/186/A2" FoundRef="section-186">(A2)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-14-6-a" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/14/6/a">s. 14(6)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-14-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/14/8">s. 14(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2007" Row="71" URI="http://www.legislation.gov.uk/id/effect/key-080bbb5696e269c3c3a765cc8657acb1" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Type="inserted" AffectedProvisions="s. 256B" AffectedNumber="3" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 14(7)" Modified="2026-04-17T13:59:22Z" EffectId="key-080bbb5696e269c3c3a765cc8657acb1" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-256B" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/256B" err:Ref="Section missing in legislation" Missing="true">s. 256B</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-14-7" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/14/7">s. 14(7)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-14-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/14/8">s. 14(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="77" Modified="2026-04-17T13:59:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedYear="2007" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Type="inserted" AffectedNumber="3" AffectingNumber="11" AffectingProvisions="s. 15(6)(b)" AffectedProvisions="s. 293(5B)(5C)" URI="http://www.legislation.gov.uk/id/effect/key-f9e7510d63a83956ebb2d86ca155989f" EffectId="key-f9e7510d63a83956ebb2d86ca155989f" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2026"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-293-5B" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/293/5B" FoundRef="section-293">s. 293(5B)</ukm:Section><ukm:Section Ref="section-293-5C" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/293/5C" FoundRef="section-293">(5C)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-15-6-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/15/6/b">s. 15(6)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-15-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/15/9">s. 15(9)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2026" AffectedYear="2007" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingEffectsExtent="E+W+S+N.I." 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Type="inserted" AffectingYear="2026" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-99a9cb9a2155fe0bcb110a64afa51bb4" AffectingNumber="11" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Modified="2026-04-17T13:59:22Z" URI="http://www.legislation.gov.uk/id/effect/key-99a9cb9a2155fe0bcb110a64afa51bb4" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectedNumber="3" RequiresApplied="true" AffectedYear="2007" AffectedProvisions="s. 331C" AffectingProvisions="s. 15(8)"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-331C" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/331C" err:Ref="Section missing in legislation" Missing="true">s. 331C</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-15-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/15/8">s. 15(8)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-15-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/15/9">s. 15(9)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" EffectId="key-33e5ecbfeae8580d238a69d35e6265a6" URI="http://www.legislation.gov.uk/id/effect/key-33e5ecbfeae8580d238a69d35e6265a6" Row="90" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." 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EffectId="key-776ae8dc784b969906b1df7b1a34f431" AffectedNumber="3" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 9 para. 9(2)(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-809ZN-1-aa" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/809ZN/1/aa" FoundRef="section-809ZN">s. 809ZN(1)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9">Sch. 9 </ukm:Section><ukm:Section Ref="schedule-9-paragraph-9-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9/paragraph/9/2/b">para. 9(2)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-56-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/56/8">s. 56(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 56(8)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2007" AffectedNumber="3" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2026-04-17T13:59:22Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectedProvisions="s. 809ZN(2A)" Row="174" URI="http://www.legislation.gov.uk/id/effect/key-309194ef0d840dbab4909229c5703ea6" RequiresApplied="true" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2026" AffectingProvisions="Sch. 9 para. 9(3)" EffectId="key-309194ef0d840dbab4909229c5703ea6" Type="inserted"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-809ZN-2A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/809ZN/2A" FoundRef="section-809ZN">s. 809ZN(2A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9">Sch. 9 </ukm:Section><ukm:Section Ref="schedule-9-paragraph-9-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9/paragraph/9/3">para. 9(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-56-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/56/8">s. 56(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 56(8)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-8146499bb2c3a5cbdcb8af234d9d5587" AffectedYear="2007" Type="inserted" AffectedNumber="3" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-8146499bb2c3a5cbdcb8af234d9d5587" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingYear="2026" AffectingProvisions="Sch. 9 para. 10(2)(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectedClass="UnitedKingdomPublicGeneralAct" Row="181" AffectedProvisions="s. 809ZO(1)(aa)" RequiresApplied="true" Modified="2026-04-17T13:59:22Z"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-809ZO-1-aa" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/809ZO/1/aa" FoundRef="section-809ZO">s. 809ZO(1)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9">Sch. 9 </ukm:Section><ukm:Section Ref="schedule-9-paragraph-10-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9/paragraph/10/2/b">para. 10(2)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-56-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/56/8">s. 56(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 56(8)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-24a7c7349546988922aeb80fbec757ec" RequiresApplied="true" AffectedNumber="3" AffectingEffectsExtent="E+W+S+N.I." Modified="2026-04-17T13:59:22Z" AffectingProvisions="Sch. 9 para. 10(3)" URI="http://www.legislation.gov.uk/id/effect/key-24a7c7349546988922aeb80fbec757ec" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2007" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 809ZO(2A)" Row="182" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" Type="inserted" AffectingNumber="11"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-809ZO-2A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/809ZO/2A" FoundRef="section-809ZO">s. 809ZO(2A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9">Sch. 9 </ukm:Section><ukm:Section Ref="schedule-9-paragraph-10-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/9/paragraph/10/3">para. 10(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-56-8" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/56/8">s. 56(8)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 56(8)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" RequiresApplied="true" EffectId="key-4d5a28c4215ca50295997744d64809e0" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectedProvisions="s. 812A(4A)-(4C)" Row="188" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-4d5a28c4215ca50295997744d64809e0" Modified="2026-04-17T13:59:22Z" AffectedNumber="3" AffectingYear="2026" AffectingProvisions="Sch. 3 para. 22(2)" AffectedYear="2007" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-812A-4A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/812A/4A" FoundStart="section-812A" End="section-812A-4C" UpTo="http://www.legislation.gov.uk/id/ukpga/2007/3/section/812A/4C" FoundEnd="section-812A" MissingEnd="true"><ukm:Section Ref="section-812A-4A" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/812A/4A" FoundRef="section-812A">s. 812A(4A)</ukm:Section>-<ukm:Section Ref="section-812A-4C" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/812A/4C" FoundRef="section-812A">(4C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-22-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3/paragraph/22/2">para. 22(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-23-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3/paragraph/23/1">para. 23(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 23(1)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-3eb4f53d5679aefd37c156659754781b" EffectId="key-3eb4f53d5679aefd37c156659754781b" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" Row="189" AffectedNumber="3" AffectingYear="2026" AffectingNumber="11" AffectedYear="2007" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 3 para. 22(3)" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2026-04-17T13:59:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedProvisions="s. 812A(4D)" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-812A-4D" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/812A/4D" FoundRef="section-812A">s. 812A(4D)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-22-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3/paragraph/22/3">para. 22(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-23-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/3/paragraph/23/2">para. 23(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 23(2)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect RequiresApplied="true" AffectedYear="2007" AffectingProvisions="Sch. 7 para. 24(1)(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Modified="2026-04-17T13:59:22Z" AffectingNumber="11" EffectId="key-faf9ffea0f5944844a9d7654715ae2d5" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="3" AffectedClass="UnitedKingdomPublicGeneralAct" Type="substituted for s. 827(2)(3)" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-faf9ffea0f5944844a9d7654715ae2d5" AffectedProvisions="s. 827(2)-(5)" Row="204"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-827-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/827/2" End="section-827-5" UpTo="http://www.legislation.gov.uk/id/ukpga/2007/3/section/827/5" FoundEnd="section-827" MissingEnd="true"><ukm:Section Ref="section-827-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/827/2">s. 827(2)</ukm:Section>-<ukm:Section Ref="section-827-5" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/827/5" FoundRef="section-827">(5)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-24-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/7/paragraph/24/1/b">para. 24(1)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-30" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/7/paragraph/30">para. 30</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods beginning on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2007" EffectId="key-c9c21a142c51f863f8fe2c16492cd617" AffectingNumber="29" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-09-15T23:53:08.109+01:00" RequiresApplied="false" Row="2122" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 21 para. 161(b)" Notes="The amending provision was repealed before coming into force." Modified="2025-05-06T10:19:31Z" URI="http://www.legislation.gov.uk/id/effect/key-c9c21a142c51f863f8fe2c16492cd617" 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" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" AffectedProvisions="s. 788(7)" Type="inserted" AffectedNumber="3" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/29" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedExtent="E+W+S+N.I." AffectedYear="2007"><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/section/708/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/708/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>       
								</ukm:Notes> 
					<ukm:Alternatives>
      <ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpga_20070003_en.pdf" Title="Print Version"/>
   </ukm:Alternatives><ukm:TablesOfOrigins>
      <ukm:TableOfOrigins Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgatoo_20070003_en.pdf" Title="Table Of Origins"/>
   </ukm:TablesOfOrigins>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/body/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/body" NumberOfProvisions="1676" RestrictEndDate="2024-05-24" RestrictStartDate="2016-11-30" RestrictExtent="E+W+S+N.I."><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/13/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/13" NumberOfProvisions="219" RestrictStartDate="2016-09-15" RestrictEndDate="2017-11-16" id="part-13" RestrictExtent="E+W+S+N.I."><Number><Strong>Part 13</Strong></Number><Title>Tax avoidance</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/13/chapter/1/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/13/chapter/1" NumberOfProvisions="33" RestrictEndDate="2022-02-24" id="part-13-chapter-1" RestrictStartDate="2016-09-15" RestrictExtent="E+W+S+N.I."><Number>Chapter 1</Number><Title>Transactions in securities</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/13/chapter/1/crossheading/appeals/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/13/chapter/1/crossheading/appeals" NumberOfProvisions="7" id="part-13-chapter-1-crossheading-appeals" RestrictStartDate="2009-04-01"><Title><Emphasis>Appeals</Emphasis></Title><P1group RestrictExtent="E+W+S+N.I." Status="Repealed" RestrictStartDate="2009-04-01"><Title>Cases before High Court or Court of Session</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/708/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/708" id="section-708"><Pnumber PuncAfter=""><CommentaryRef Ref="key-536b50c29801cd5f86df622f6ce74878"/>708</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-536b50c29801cd5f86df622f6ce74878" Type="F"><Para><Text>Ss. 706-711 omitted (1.4.2009) by virtue of <Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cqhwqvi02-00014" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>, <CitationSubRef id="cqhwqvi02-00015" CitationRef="cqhwqvi02-00014" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>, <CitationSubRef id="cqhwqvi02-00016" CitationRef="cqhwqvi02-00014" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/460" SectionRef="schedule-1-paragraph-460" Operative="true">Sch. 1 para. 460</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>