Income Tax (Earnings and Pensions) Act 2003

Education (Student Support) (Northern Ireland) Order 1998 (S.I. 1998/1760 (N.I. 14))

Tax Credits Act 1999 (c. 10)

Finance Act 2000 (c. 17)

Capital Allowances Act 2001 (c. 2)

Finance Act 2001 (c. 9)

Social Security Contributions (Share Options) Act 2001 (c. 20)

State Pension Credit Act 2002 (c. 16)

Tax Credits Act 2002 (c. 21)

State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))

Certain corresponding Northern Ireland provision

Taxable earnings

Relief for delayed remittances

Disputes as to domicile or ordinary residence

Application of provisions to agency workers

...

Taxable benefits: the benefits code

...

Taxable benefits: living accommodation

Taxable benefits: cars, vans and related benefits

Taxable benefits: loans

Taxable benefits: notional loans in respect of acquisitions of shares

Taxable benefits: disposals of shares for more than market value

Taxable benefits: residual liability to charge

Incidental overnight expenses and benefits

Removal benefits and expenses

Retraining courses

Suggestion awards

Earnings charged on remittance

Non-domiciled employee’s travel costs and expenses: “qualifying arrival date”

Benefits from non-approved pension schemes

Payments and benefits on termination of employment etc.

Conditional interests in shares

Convertible shares

Post-acquisition benefits from shares

Share options

Approved share incentive plans

Approved SAYE option schemes

Approved CSOP schemes

Enterprise management incentives

Employee benefit trusts

Trustees' duty to provide information

Share incentive plans

Other share schemes: eligibility of individuals and material interests

Disabled person’s and working families' tax credits

PAYE regulations

Editorial notes

[^c22721811]: Ss. 100A,100B inserted (retrospectively) by Finance Act 2008 (c. 9), s. 45

[^c22721831]: Words in s. 639(a) substituted (retrospectively) by Finance Act 2005 (c. 7), s. 19(3)(a)(8)

[^c22721851]: Words in s. 639(a) substituted (retrospectively) by Finance Act 2005 (c. 7), s. 19(3)(b)(8)

[^c22721871]: S. 639 renumbered as s. 639(1) (retrospectively) by Finance Act 2005 (c. 7), s. 19(3)(8)

[^c22721881]: S. 639(2)(3) inserted (retrospectively) by Finance Act 2005 (c. 7), s. 19(3)(8)

[^key-001045f0990a9598b50b6c8ffcd4cfc3]: S. 579A applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 41

[^key-00341c18651c3b8f097ae95ad4742a0f]: Words in s. 446K(3)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 388 (with Sch. 2)

[^key-004b748f7d88c5097c6c9a201ea214d0]: Sch. 6 para. 82 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-004c4d5452f88936fd7270e618f7f4dc]: Ss. 323A-323C inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2016 (c. 24), s. 13(2)

[^key-00569bb60b189a74a92aae112f04df7a]: Words in s. 488(4) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 3(5)(a), 89 (with Sch. 8 paras. 90-96)

[^key-0063b327b585a31d4be68c617c5a882d]: S. 289A(8) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(8)

[^key-006ac3a5318758ad756476fd5b162e26]: S. 61M(1)(b) omitted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by virtue of Finance Act 2020 (c. 14), Sch. 1 para. 11(2)(a) (with Sch. 1 paras. 30-34)

[^key-006d72d04d354beeb8314a5d8fbddae1]: Words in Sch. 3 para. 28(1)(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 3 para. 6(2)(a)

[^key-0073b64296be9f82b39c3d5ca9c3f9bd]: Words in s. 99(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 9(2)

[^key-0085c83d9bc130e87566a6e74bc7ea48]: Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(b) (with Sch. 2)

[^key-00a1e41416b2aa3c10b66817d8ec74f3]: Sch. 7 para. 63 substituted (16.4.2003 for specified purposes, otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(21)(26)(d); S.I. 2003/1997, art. 2

[^key-00cf4a5abc057c51733ffd92968bdb0a]: Word in s. 79(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 107; S.I. 2005/1126, art. 2(2)(h)

[^key-00e78c680c2a79e4df959f80ec1490b3]: S. 318A(5C) inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 4(3)

[^key-00e78f32b390b6336755feec4a95763f]: Words in s. 677(1) Table B Pt. 2 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(7)

[^key-00edcb5d14c463b1ad7488472305eaba]: Words in Sch. 2 para. 47 substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 8(a)

[^key-00ff31e106c9a7b976d4edc485847142]: Words in Sch. 2 para. 56(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 25(2), 89 (with Sch. 8 paras. 90-96)

[^key-012f2e278e96e44e0ccaa18bda0e328a]: S. 554Z5 substituted (with effect in accordance with Sch. 6 para. 13 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 10

[^key-013d082967216d14779142f2b31be6db]: Word in Sch. 5 para. 47(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(b)(i); S.I. 2005/1126, art. 2(2)(h)

[^key-019d4ced27ff4a4305b36c6dd3360ac5]: S. 519(3A)(e)(iia) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 101(3)(d), 146 (with Sch. 8 paras. 147-157)

[^key-01e3e5ef2404e56d052609a4a81dd54f]: Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(m) (with Sch. 2)

[^key-01ebffe7a7211fd6ceff79203be3192a]: S. 202(1A) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 47

[^key-01f3b8fee1a93e2e715d0c3282d45696]: Words in s. 114(2)(c) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 19(c)

[^key-02001214e9ec3f54146c005cd3ef5995]: Word in s. 394(4) substituted (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(4)

[^key-020343a436fce231152cb85148ca1d99]: Words in s. 293(2)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), Sch. 1 para. 103

[^key-0210f624d5e794cc5567db448cadfb3a]: Words in s. 554Z9(2) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 40(4)

[^key-02289dec7992209ff4e591450ad44449]: Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 12(3A)-(3H) (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 71(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))

[^key-02290f1a592d995110ba7aab6239b649]: S. 308 substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 201(2), 284(1) (with Sch. 36)

[^key-0237d87ab3c53ba4ff04eb68173d1100]: Words in s. 660(1) Table A inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(4); S.I. 2010/495, art. 4(d)

[^key-025f20832ac81b251c967ef125e01362]: Words in s. 403(3) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(4)(b)

[^key-026666db320c2fe9ddbe4fe44f884cf3]: S. 554C(3A)-(3C) inserted (with effect in accordance with Sch. 6 para. 13 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 3(3)

[^key-029e2cea99ce34dc7a37394f588dda4b]: Word in Sch. 4 para. 26(3) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 177(3), 204 (with Sch. 8 paras. 205-215)

[^key-02b786f2e6374bdaa87175fa01c09279]: Sch. 6 para. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-02c89c7e9495cd182fa40fec1b714501]: Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(n) (with Sch. 2)

[^key-030219795bbe826035553e6f826537c6]: Sch. 2 para. 1(A1) substituted for Sch. 2 para. 1(1)(2) (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 16(2), 89 (with Sch. 8 paras. 90-96)

[^key-0322cc90b8dd34195e81a26928af6803]: Words in s. 266(5) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 15

[^key-036e506b08d2d7e834fca22d56cfd7d3]: Sch. 2 para. 68(1) substituted (with effect in accordance with Sch. 2 para. 86 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 84

[^key-03718af9c93f3cd55e6dea204fd87258]: Words in s. 710(2)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 21(7)(a)(ii)(10)

[^key-037335819de14b5385d72e1572fdee40]: Sch. 5 para. 19(4)(a)(b) substituted (with effect in accordance with s. 61(2)-(6) of the amending Act) by Finance Act 2007 (c. 11), s. 61(1)(a)

[^key-03783928a694dadb8b00e263d54a3d7f]: S. 613(3) omitted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 3 para. 2(2)

[^key-037ace5a27abca85761b8ec546e50d23]: S. 23(1A) inserted (with effect in accordance with Sch. 3 para. 7(1) of the amending Act) by Finance Act 2014 (c. 26), Sch. 3 para. 2

[^key-038b6d6f9c2a58250c333e7ffab9ab5a]: Sch. 7 para. 47 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(9), Sch. 43 Pt. 3(4)

[^key-0410df36a80a06f9f37704f67f6b0791]: Words in s. 173A(4) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 8(3)(c)(ii) (with art. 1(3))

[^key-043a33d18bc7f4bfcca4f93a25432ea2]: Words in s. 290B(3) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(b)

[^key-045e3538927ec0b315b0474f21611bdd]: S. 579CA(4)(m) and word as substituted by paragraph 117 of Schedule 45 to the Finance Act 2013 inserted (with effect in accordance with s. 22(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 22(6)(b)

[^key-0471523492cb83507a9e86231e8b23b3]: Sch. 1 Pt. 2 Table entries repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 556(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-0482d23255d9d5d08be0c8666dbea71d]: Words in s. 61(1) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 5

[^key-0488e84c6b8fca7a0e157d904c775997]: Words in s. 655(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 44(8)

[^key-0491cdb747c11813b8a05a7880031421]: Pt. 4 Ch. 10A inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5

[^key-04a652f981efd8bd59665f8872b91942]: Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2006/207, reg. 18 (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 62(8), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4); and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))

[^key-04e589bea6b5c76ac9bed8576bdda555]: Sch. 4 para. 28K(5)(za) inserted (with effect in accordance with Sch. 3 para. 5(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 5(3)(b)

[^key-04e72f0d17281fa9fad13780d3e82529]: S. 446N(7)(8) inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 32

[^key-04ef0d0e34de24a7636d0bee64bbc353]: Sch. 4 para. 25 renumbered as Sch. 4 para. 25(1) (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 175(2), 204 (with Sch. 8 paras. 205-215)

[^key-051f6383f5777945bff49b28b84665e3]: Words in s. 519(3H) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 101(4)(a), 146 (with Sch. 8 paras. 147-157)

[^key-0534daedda88ca8a068771077ce8b20c]: Words in s. 270A(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(4)

[^key-0549bb39e22cefc1e70e873a6ad30f76]: Words in s. 160(1)(b) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 39(2)

[^key-0557bf3128f8ef292d241ba6fc65ef44]: Words in s. 691 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(i); S.I. 2005/1126, art. 2(2)(h)

[^key-0566d6285c422d1a77f32b7b94cf636c]: Words in s. 689(4) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 12(2)

[^key-0567461dedd2b232f663b11c3b8b0c74]: Sch. 4 para. 26(2)(ba) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 177(2), 204 (with Sch. 8 paras. 205-215)

[^key-059d25b91898fbd5a773d5a5753e3e12]: Word in Sch. 2 para. 81K(7) inserted (with effect in accordance with Sch. 3 para. 3(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 3(3)(c)

[^key-05c23b844ae44ee59b0ba7043b33cd9d]: Words in s. 24(7) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 16

[^key-05cef9225ad1340646152ffb078d4931]: Pt. 3 Ch. 10 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 (S.I. 2020/1293), regs. 1(2), 2 (with reg. 1(2))

[^key-0613a21747fcf6905a26e50b37f129d9]: S. 61K(3) applied (with effect in accordance with Sch. 1 para. 27 of the amending Act) by 2004 c. 12, s. 60(3C) (as inserted by Finance Act 2020 (c. 14), Sch. 1 para. 20 (with Sch. 1 paras. 30-34))

[^key-0613eb45404c80830f665f00a8d02a71]: Words in s. 346(2) substituted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(2)(d)

[^key-061fa05dcc9672dd1c509029144d04ab]: Sch. 6 para. 153 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1

[^key-06868e59dcbada837872488b6e7fb1cd]: Pt. 7 Ch. 3B inserted (16.4.2003 with effect in accordance with Sch. 22 para. 6(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 6(1)

[^key-06a2d42c817c51cb3b63a76c51ddb2a3]: S. 155(1)-(1C) substituted for s. 155(1)(2) (with effect in accordance with s. 10(8) of the amending Act) by Finance Act 2015 (c. 11), s. 10(2)

[^key-06af7c2f02345ff5427d3cf61f1b703d]: Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)

[^key-06bb1ebf1221d2ccafc5bf5678d54faf]: Words in Sch. 3 para. 48(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(11)(b) (with Sch. 2)

[^key-06c737541f339942901cade2a799f71d]: Word in s. 579CA(4)(k) as substituted by paragraph 117 of Schedule 45 to the Finance Act 2013 omitted (with effect in accordance with s. 22(12) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 22(6)(a)

[^key-06f7d34871aabab28380a1da64a3f4f3]: S. 226E and cross-heading inserted (with effect in accordance with Sch. 2 para. 4(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 2 para. 1

[^key-0705e8a6a6adee78a4cf3f7ce1cb9b1e]: Words in s. 566(4) table substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(2) (with Sch. 36)

[^key-070a79afdd5048639efb19720520cf9b]: Pt. 7 Ch. 2 substituted (1.9.2003 with effect in accordance with Sch. 22 para. 3(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 3(1); S.I. 2003/1997, art. 2

[^key-070bcad3bf0d20eaa94f84dfc4d540db]: Word in Sch. 7 para. 64 substituted (16.4.2003 for specified purposes, otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(22)(c)(26)(d); S.I. 2003/1997, art. 2

[^key-0799e6434c03b16df21cf3ca1e9ae430]: S. 684(2) Item 4ZA inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 225(2)(a)

[^key-07a763732064e545a708099039cc2b31]: Sch. 6 para. 120 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-07e3198ffb87657abdcd29b1366ea898]: Sch. 6 para. 90 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-07e84bf1e517eab657f62dac34759298]: Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)

[^key-080a806fc1c9b0ad25190d7bcc8a926b]: S. 307(1A)(1B) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 248(2), 284(1) (with Sch. 36)

[^key-081119e73a77984374a5db57dc5f3ad4]: Words in s. 399(1)(b) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 597, Sch. 3 (with Sch. 2)

[^key-0819ca7fd36986ee462b0e023f353db9]: Words in s. 554Z(10)(b) inserted (with effect in accordance with Sch. 6 para. 13 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 6

[^key-083a456742f05900fae79188e26321f4]: S. 61WA inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(8)

[^key-084da6895220e0878bcbea5149cd5b8a]: Sch. 6 para. 53 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-087ed3211798c95e46b6a0da7c34db55]: S. 554Z9(1)(c) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 13(1) (with Sch. 46 para. 26)

[^key-08912ffcc659427f191738a016c580c9]: S. 267(2)(h) and word inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 62(5) of the amending Act) by Finance Act 2006 (c. 25), s. 62(4)

[^key-08bd967bc181a38ba47dc52eac95cc4f]: Sch. 5 para. 11(3) repealed (with effect in accordance with s. 96(6) of the amending Act) by Finance Act 2004 (c. 12), s. 96(4)(e), Sch. 42 Pt. 2(13)

[^key-08c6c4aa5976a1aeb136d29e18d7483f]: S. 144(1)(b) substituted (with effect in accordance with s. 25(3) of the amending Act) by Finance Act 2014 (c. 26), s. 25(1)

[^key-08e23e76dd52eafec82e0ff6fa46a4f0]: Sch. 5 para. 50(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 354

[^key-08e8dc5f2cd25c5fa97158794d2501e5]: Words in s. 88(2) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 5(b)

[^key-08f20f42bc5c1b555717d57403a1e992]: Word in s. 515(2)(b) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 439(3)(a), Sch. 3 Pt. 1 (with Sch. 2)

[^key-091f380b452a842ba93ccba11aff08e9]: Words in s. 61(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 382 (with Sch. 2)

[^key-09345895a2204955b3b97e99523fdb69]: Sch. 6 para. 51 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-095ade0872de3670f6e40969774ad4f1]: Words in s. 554Z(2) inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 5(4)

[^key-096ecdffa19cdc884bc1124e39bf1d9d]: S. 446R(5) repealed (with effect in accordance with s. 86(8) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(11)

[^key-0978fd8ad12ed878e601041574e55a4d]: Words in s. 239(3) inserted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(6)(b)

[^key-0979444491b9e69a55e150bbf1afa92f]: Words in s. 540(1) substituted (with effect in accordance with Sch. 22 para. 40(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 40(1)

[^key-097f782bfd868a5a5c0ff8e3a679949f]: S. 431(6) inserted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 12, 47

[^key-09956633db4bac79ca780f21bc95d3bb]: S. 555(6) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 440(3) (with Sch. 2)

[^key-09ad7b58dfd44287c949a7725f5bbb4a]: Sch. 6 para. 60 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-09c0f134a4d5155b82d5530d19d05996]: Words in s. 687(2) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(6)(a)

[^key-09e751f0a04eba66350b2913d8aca5f5]: Words in s. 61V(3) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(7)(b)

[^key-09f4dfa44f956be3adeaec1fe39d033f]: Words in Sch. 5 para. 23(8) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 399(4)(d) (with Sch. 2)

[^key-09fa77dd83adb5ae5e84a0c708df956b]: Word in s. 270A(11) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(6)(c)

[^key-09fc4862bc2577737545d28b30168334]: Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

[^key-0a28de774fa1d72cd966295fea966f5f]: Words in s. 717(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 6

[^key-0a43badaad1a0cd1e2c4cc83f54a72d4]: Sch. 6 para. 166 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-0a58ad89942e2e9875005eb761220140]: Words in Sch. 5 para. 23(8) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 399(4)(c)(i) (with Sch. 2)

[^key-0a712f83fcd16271dcc5850d44980dea]: Word in s. 140(3)(a) substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(b)(6)

[^key-0a7da0d0aad1e94997f18eb1ccac6806]: Words in s. 226A(6) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(1)(c)

[^key-0a86ed41ff9020faa7ff332e0b283fb9]: Words in s. 342(6) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 34

[^key-0aa4ba10effeff18edb925e45a2bba65]: Sch. 4 para. 17(1)(c) omitted (24.9.2010 with effect in accordance with s. 39(3)-(9) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 39(1)(3)(a)

[^key-0abdbc07ec4a46a452e8d82d5d8754c1]: Word in s. 158(1) substituted (with effect in accordance with s. 10(8) of the amending Act) by Finance Act 2015 (c. 11), s. 10(4)

[^key-0ad1696fabe66a02ac17ade4b5eae85a]: Words in s. 343(2) added (6.4.2005) by The Income Tax (Professional Fees) Order 2005 (S.I. 2005/1091), arts. 1, 2

[^key-0b44ea9ce9f891abb5c6f76ed4d004f3]: Word in s. 524(1)(a) repealed (with effect in accordance with s. 88(11) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(11)

[^key-0b4d83ae2bc704df36a2ac62a4474e3b]: Words in Sch. 2 para. 52(3) substituted (with effect in accordance with Sch. 2 para. 81 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 79(3)

[^key-0b51ce2d167041832ca3c51a3455dc86]: Sch. 4 para. 33(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 180(2), 204 (with Sch. 8 paras. 205-215)

[^key-0b91bc8855cf95d77bd8d45398546520]: Word in s. 554Z(10)(b) omitted (16.11.2017) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 46(5)

[^key-0b93014df092514c437b306696adf98d]: Word in Sch. 5 para. 6(1) substituted (16.6.2012) by The Income Tax (Limits for Enterprise Management Incentives) Order 2012 (S.I. 2012/1360), arts. 1, 2(2)(b)

[^key-0ba92353637ee8a70fb366948ad89e48]: Words in s. 162(2)(b) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(11)(c)

[^key-0bcd886ff3bf185d53cf4200f4d175b3]: Words in Sch. 3 para. 49 Table inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 347(3)

[^key-0bd7b60cd9d3cfbf6f91094737f75585]: Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(22) (with Sch. 2)

[^key-0c11cc83d6895fdf080ce2562f669ed4]: Words in Sch. 2 para. 86(4)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 396(6)(c) (with Sch. 2)

[^key-0c18222df01dd2d595a83090d2ece203]: S. 227(4)(f) repealed (with effect in accordance with Sch. 22 para. 25(4) of the amending Act, and otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 25(3), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2

[^key-0c2af6ac31b7d8e89575b5a6631b91a0]: Words in s. 27(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 149

[^key-0c2d1fdc329b17b33c228d7474a333dc]: S. 716A and cross-heading inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 615 (with Sch. 2)

[^key-0c4399ed564fac779168c2d2f4268e61]: Words in s. 521(3)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 160(5), 204 (with Sch. 8 paras. 205-215)

[^key-0c455aebc63d12d26b19737ad3c30dde]: Words in s. 307(2) substituted (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2019 (c. 1), s. 11(1)

[^key-0c74d82d9b6501a6bb8bbb415ac5252b]: Pt. 9 Ch. 5A modified (1.4.2012 being "the specified day", see S.I. 2012/687, 688 and 966) by The Postal Services Act 2011 (Taxation) Regulations 2012 (S.I. 2012/764), regs. 1(1), 23(2)

[^key-0c8541756f97980642371c83ef4a5fcc]: Words in s. 99(2) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 9(3)

[^key-0ca00cbecefabebe134a03a920e22a67]: Words in Sch. 4 para. 1 cross-heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 165, 204 (with Sch. 8 paras. 205-215)

[^key-0cc35b07d9963e97397be648563fd18f]: Words in s. 673(3) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 165

[^key-0cc8dcd1ca2643776ffa329ea73799db]: Sch. 3 para. 34(5)(a) and word omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 113(a), 146 (with Sch. 8 paras. 147-157)

[^key-0cc9bb9429b59ef67a354eafee4eae1f]: Words in s. 395 substituted by 2004 c. 12, s. 249(8) (as amended (6.4.2006) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 651(3), Sch. 2 para. 161 (with Sch. 2))

[^key-0cd8aa04c7e7402f632366fdd8d23eb3]: S. 683(3ZA) inserted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 130(2)

[^key-0d14b4532297217f10749521d36bc618]: Words in s. 717(4) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(6)

[^key-0d357cac7586908fbe41cc37a70fba63]: S. 573(4) inserted (27.4.2017) by Finance Act 2017 (c. 10), Sch. 3 para. 8

[^key-0d4382cbe5aafbe8d1b9cd1f00274a64]: S. 132A(4A)(4B) inserted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(4)(b)

[^key-0d4b250748852bdab2e3b3836badeb7a]: S. 683(3B) substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 130(3)

[^key-0d6268236b1df1cdcf622cc09a996961]: Words in s. 554A cross-heading inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 5(2)

[^key-0d97b5e644bdf8e7dda81a570c2d27fa]: Sch. 2 para. 1(4) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 16(3), 89 (with Sch. 8 paras. 90-96)

[^key-0dbf1336667ff23e7a72f68d8549d685]: Sch. 4 para. 1(4) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 166(3), 204 (with Sch. 8 paras. 205-215)

[^key-0de7a37359086a4c39b784b5b5a51b12]: S. 481(4A)(4B) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 3(4)(d); S.I. 2004/1945, art. 2

[^key-0e3d18c76a8e0348bdf8a91e9154a826]: Words in s. 151(2) omitted (with effect in accordance with s. 1(14) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 1(8)(a)

[^key-0e3ddeed5fb13ffad20dbbc967f2f7d2]: Words in s. 684(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 3(4)

[^key-0e4d9781afd6aba8883aeddfea10243b]: Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(f) (with Sch. 2)

[^key-0e590ea373d11511933370ef1b47eb9b]: Words in s. 635(5) substituted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(5)

[^key-0e6ec2a88f0ca57a8b85309843a09826]: Words in s. 349(2)(d) inserted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(3)(b)

[^key-0e89a359066c16e71aa482637e8b42ed]: Words in s. 684(4) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 7(b)

[^key-0ea3878d2d25133f0a4eb2e5774deeda]: Sch. 2 para. 75(3)(c) substituted (with effect in accordance with Sch. 2 para. 81 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 80

[^key-0ec649dc79b8bb6a2ed7a9d6d519816c]: Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)

[^key-0efcdd336d0477e0304a2341bf7e5302]: Words in Sch. 2 para. 86(4)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 396(6)(a) (with Sch. 2)

[^key-0f03ef78217d0e9243d1d33063ead410]: Word in s. 421B(4) substituted (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2005 (c. 7), s. 20(3)(a)

[^key-0f09d3b53fd7fdd9e63d5c26ddb9a9bc]: S. 489(4) inserted (18.6.2004 with effect in accordance with s. 88(11)-(13) of the amending Act) by Finance Act 2004 (c. 12), s. 88(4)

[^key-0f1299511625bbdded0a8e2970adfa24]: Words in s. 269(2) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 48(2)(a)

[^key-0f2611d227b814296ae05dd39b521f2c]: S. 665(3)(4) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 8(3)

[^key-0f29a085dc521d46c3eb993fe8a02381]: Words in Sch. 4 para. 21(1) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 172, 204 (with Sch. 8 paras. 205-215)

[^key-0f4c5f087dc222233c0109fea840577b]: Words in s. 318(5)(za) omitted (18.7.2009) by virtue of The Income Tax (Qualifying Child Care) Regulations 2009 (S.I. 2009/1544), regs. 1(2), 2

[^key-0f5ddd86f6df4e9503039340d9940b49]: Words in s. 162(2)(a) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(11)(b)

[^key-0f6c22d0c1cbd0a010458fff4d76ce3f]: Words in s. 335(4) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 26

[^key-0f9f43d7f5f77a0dad1ca2f1cc7e3151]: Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)

[^key-0fa96f0b6332c6dc1d3702a417fffe9d]: S. 554Z1(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(4)

[^key-0fbca1adda595072b55e966379481407]: Words in s. 290A(3) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 19(b)

[^key-0fc26c05f709bb0d07d47639e1d55d43]: S. 343(2) amendment continued (11.2.2010) by The Pharmacy Order 2010 (S.I. 2010/231), art. 1(2)(c), Sch. 6 para. 2

[^key-0febb6ebdd848636c431a8bec9a38b34]: Words in Sch. 4 para. 12(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 619 (with Sch. 2)

[^key-0fec1c085e095a644db88746bcbab3eb]: S. 515(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 554(2), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-0ff60d1af5b65b258c095f3c7a592374]: Sch. 5 para. 53(3) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 219(3), 222 (with Sch. 8 para. 225)

[^key-1008a80f210c41a7d0ac7691b8531e04]: Words in s. 554N(13)(c)(i) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 20(6), 47

[^key-101a785a5e0b910f16abde51809364a0]: S. 697(4)(aa) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 137(b), 146 (with Sch. 8 paras. 147-157)

[^key-101e29ab1d8aa2b9d68791b836f113e6]: S. 681G(4) omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(d)

[^key-10312b540e5d39ea106114b3d9f318e5]: S. 688AA inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 1 para. 19 (with Sch. 1 paras. 30-34)

[^key-10349f302d67e1bbc01fac1736ba2deb]: Words in s. 683(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 14(2) (with Sch. 36)

[^key-103b0c7f04c1296392aecea0eaa5047f]: Words in s. 683(3) substituted (with effect in accordance with s. 22(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 22(8)(a)

[^key-1041eab1572148f483e0110948f8c6fd]: S. 683(3A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(4)

[^key-10420574d43f07f758b7bf18586a4e47]: S. 318C(7)(d) and preceding word added (18.7.2009) by The Income Tax (Qualifying Child Care) Regulations 2009 (S.I. 2009/1544), regs. 1(2), 3(4)(c)

[^key-10a484d1e3e493b19d1084072683a8ce]: S. 270A(10A) inserted (with effect in accordance with s. 15(5) of the amending Act) by Finance Act 2005 (c. 7), s. 15(4)

[^key-10bbd77c17de53fddd7b3c2459641a81]: Sch. 5 para. 37(5) omitted (with effect in accordance with s. 17(5)-(9) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 17(2)

[^key-10cecdea7b377a63504a9a463205d50b]: Sch. 4 para. 21A and cross-heading inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 173, 204 (with Sch. 8 paras. 205-215)

[^key-10cf769025e7154c3b6ad79e17f0374a]: Words in s. 180(5)(c) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 588(a)(ii) (with Sch. 2)

[^key-10dcbfca06e1cea0fe95d1d16a62c038]: Word in Sch. 2 para. 14(7)(b) inserted (with effect in accordance with Sch. 2 para. 38 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 35(a)

[^key-10e7df23716519fa49a95d70d848839c]: S. 446T(3A) inserted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 13, 47

[^key-10ea5e7da6ed31afccd4ee0be2e1c55d]: Sch. 6 para. 73 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^key-10f8e705ae9211ae3096a27011fc6af3]: Words in s. 22(5)(b) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(5) (with Sch. 7 para. 82)

[^key-1136126d28ff80c573f7ca0e49e2840f]: Words in S. 343(2) Table omitted (6.4.2010) by virtue of The Health Care and Associated Professions (Miscellaneous Amendments and Practitioner Psychologists) Order 2009 (S.I. 2009/1182), art. 1(9), Sch. 5 para. 6 (with arts. 9, 10); S.I. 2009/1357, art. 2(3)

[^key-113a6013003a1aa4ed4119e94d185063]: Word in Sch. 5 para. 46(2)(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(a)(i); S.I. 2005/1126, art. 2(2)(h); S.I. 2005/1126, art. 2(2)(h)