http://www.legislation.gov.uk/ukpga/2007/3/section/809BZPIncome 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. 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. 6B(1A)Finance Act 2026Sch. 2 para. 2s. 8(2)-(4)Income Tax Act 2007s. 6DFinance Act 2026s. 6(2)(8)Income Tax Act 2007s. 9(1A)(1B)Finance Act 2026Sch. 1 para. 4(a)s. 6(8)Income Tax Act 2007s. 11CAFinance Act 2026s. 6(3)(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. 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. 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. 523AFinance Act 2026s. 54(3)(10)Income Tax Act 2007s. 558(1)Finance Act 2026s. 55(3)(11)Income Tax Act 2007s. 558(2)Finance Act 2026s. 55(2)(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. 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. 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. 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. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h) Part 13Chapter 5B809BZP1The Treasury may make regulations prescribing other circumstances in which a finance arrangement code is not to apply.2The regulations may amend sections 809BZN and 809BZO.3The power to make regulations includes—apower to make provision that has effect in relation to times before the making of the regulations (but not times before 6 June 2006),bpower to make different provision for different cases or different purposes, andcpower to make incidental, supplemental, consequential and transitional provision and savings.Ss. 809BZM-809BZP and cross-heading 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. 5 para. 5 (with Sch. 9 paras. 1-9, 22)Pt. 13 Ch. 5B restricted by 2004 c. 12, s. 196G(2)(3) (as inserted 17.7.2012 (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 1 (with Sch. 13 Pt. 2))Pt. 13 Ch. 5B restricted by 2004 s. 12 s. 196I(5)(6) (as inserted 17.7.2012 (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 15 (with Sch. 13 Pt. 4))Pt. 13 Ch. 5B 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. 5 para. 2 (with Sch. 9 paras. 1-9, 22)