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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2011/11/section/3/enacted</dc:identifier><dc:title>Finance Act 2011</dc:title><dc:subject>Corporation tax</dc:subject><dc:subject>Income tax</dc:subject><dc:subject>Business finance</dc:subject><dc:subject>Gambling and lottery licences</dc:subject><dc:subject>Stamp duties</dc:subject><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2024-03-26</dc:modified>
					
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AffectedURI="http://www.legislation.gov.uk/id/ukpga/2011/11" RequiresApplied="true"><ukm:AffectedTitle>Finance Act 2011</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-23" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23">Sch. 23 </ukm:Section><ukm:Section Ref="schedule-23-paragraph-45-1-ia" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/45/1/ia" FoundRef="schedule-23-paragraph-45">para. 45(1)(ia)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/schedule/11">Sch. 11 </ukm:Section><ukm:Section Ref="schedule-11-paragraph-6-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/schedule/11/paragraph/6/3">para. 6(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/61/1">s. 61(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/397" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-1087d5454ccf5b909b07ebf0eea9d52e" Type="inserted" Modified="2023-10-11T14:00:01Z" AffectingYear="2019" AffectingNumber="397" AffectingEffectsExtent="E+W+S+N.I." 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AffectedProvisions="Sch. 23 para. 2(1A)"><ukm:AffectedTitle>Finance Act 2011</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-23" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23">Sch. 23 </ukm:Section><ukm:Section Ref="schedule-23-paragraph-2-1A" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/2/1A" FoundRef="schedule-23-paragraph-2">para. 2(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019 (revoked)</ukm:AffectingTitle><ukm:AffectingTitle>The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-2-2" URI="http://www.legislation.gov.uk/id/uksi/2019/397/regulation/2/2">reg. 2(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/397/regulation/1/2">reg. 1(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2011" Notes="This amendment not applied to legislation.gvo.uk. Amending Regulations revoked on IP completion day by S.I. 2020/1544, regs. 1, 8; S.I. 2020/1641, reg. 2, Sch." AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/397" AffectingNumber="397" EffectId="key-fe29282f5f0f53de60b9f7ba05e00899" AffectingYear="2019" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2011/11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 2(3)" Modified="2023-10-11T14:00:01Z" RequiresApplied="false" AffectedProvisions="Sch. 23 para. 15A" URI="http://www.legislation.gov.uk/id/effect/key-fe29282f5f0f53de60b9f7ba05e00899" AffectedNumber="11" AffectingClass="UnitedKingdomStatutoryInstrument" Row="353"><ukm:AffectedTitle>Finance Act 2011</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-23" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23">Sch. 23 </ukm:Section><ukm:Section Ref="schedule-23-paragraph-15A" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/15A" FoundRef="schedule-23">para. 15A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019 (revoked)</ukm:AffectingTitle><ukm:AffectingTitle>The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/2019/397/regulation/2/3">reg. 2(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/397/regulation/1/2">reg. 1(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2011/11/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2011/11/body" NumberOfProvisions="108" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2011/11/part/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2011/11/part/1" NumberOfProvisions="26" id="part-1"><Number>Part 1</Number><Title>Charges, rates, allowances etc</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2011/11/part/1/crossheading/income-tax/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2011/11/part/1/crossheading/income-tax" NumberOfProvisions="3" id="part-1-crossheading-income-tax"><Title>Income tax</Title><P1group><Title>Personal allowance for 2011-12 for those aged under 65</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2011/11/section/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/3" id="section-3">
<Pnumber>3</Pnumber>
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<Pnumber>1</Pnumber>
<P2para>
<Text>For the tax year 2011-12 the amount specified in section 35(1) of ITA 2007 (personal allowance for those aged under 65) is replaced with “£ 7,475”.</Text>
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<Pnumber>2</Pnumber>
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<Text>Accordingly section 57 of that Act (indexation of allowances), so far as relating to the amount specified in section 35(1) of that Act, does not apply for that tax year.</Text>
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