Income Tax (Earnings and Pensions) Act 2003

[^key-11458d92741e79a3dec47d136820dbf6]: S. 524(2)-(2C) substituted for s. 524(2)(3) (with effect in accordance with Sch. 21 para. 14(5) of the amending Act) by Finance Act 2003 (c. 14), Sch. 21 para. 14(3)

[^key-1157d01c423cb7edf7d984bddb3e1c3a]: Words in s. 222(1)(c) substituted (with effect in accordance with s. 144(2) of the amending Act) by Finance Act 2003 (c. 14), s. 144(1)

[^key-1163a1a52c13dad758d3f17166b658f5]: Sch. 3 para. 38(2)(ba) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 115(2), 146 (with Sch. 8 paras. 147-157)

[^key-1167e87adcf840dcfd03357f5abfdf2f]: Words in s. 318C(4)(b)(ii) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(b)(iv)

[^key-1192e4f7645c47d3ec0661dd2c960e1b]: Sch. 2 para. 1(5) inserted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 2(2)

[^key-11975371e894324f0002953eae4762a5]: S. 163(3)(c)(ii) substituted for words (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(12)(d)(ii)

[^key-11d075d30e253e9d19ad755b589bb1b2]: 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(17) (with Sch. 2)

[^key-11e1b64795ce6eeb9a94316eaba2a7b9]: Word in s. 568 substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 5 (with Sch. 36)

[^key-11ea5442781284023f7ee8e5948d9cf7]: S. 700(4A) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 4(3); S.I. 2004/1945, art. 2

[^key-11ec69b5264fe5a923a3f0e4ed181c23]: S. 61NA inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 13 (with Sch. 1 paras. 30-34)

[^key-123fb32d4c50a62b2f0d06fadf3ad9c6]: Sch. 4 para. 35A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 15(2)

[^key-12597933d1f533a85a1c029eb8063e81]: S. 689(1B)(1C) inserted (6.4.2014) by Finance Act 2014 (c. 26), s. 20(2)(4)

[^key-125acdb7d1d52c8c173769397ac4a55f]: Sch. 2 Pt. 10 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96)

[^key-126511cae419b714671a5cd55cb38d6e]: S. 318C(3)(e) substituted (3.4.2018) by The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018 (S.I. 2018/308), reg. 3

[^key-1269a1e1e37dec9738e2cbcc6e46e42a]: Sch. 5 para. 48(3) 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. 353(3)

[^key-12a131d4353a54823e1093f9552c8049]: S. 525 repealed (16.4.2003 with effect in accordance with Sch. 22 para. 34(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 34(1), Sch. 43 Pt. 3(4)

[^key-12d3160f4030261050d8d3f85d11ba00]: S. 20(2)(b) 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. 11(3)

[^key-12db33d43b35372127223fba9f6f3a49]: S. 521(2) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 160(4), 204 (with Sch. 8 paras. 205-215)

[^key-12e9088211ca10c6b60ff9df668c5dd0]: Words in s. 223(7)(b)(ii) substituted (coming into force for the tax year 2012-13 and subsequent tax years) by Finance Act 2010 (c. 13), Sch. 6 paras. 17(4), 34(2); S.I. 2012/736, art. 13

[^key-12f716610d315820c1a59e8935d720cc]: Pt. 9 Ch. 16 repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 12, Sch. 42 Pt. 3 (with Sch. 36)

[^key-1303f83780d4f076ce37cc8f9fd16ac5]: S. 574A inserted (with effect in accordance with Sch. 3 para. 10(2) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 10(1)

[^key-13156809b32c0b84568ad11abe0acd5b]: Words in Sch. 7 para. 37(1)(c) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 40(a)

[^key-1315c4b6690be159b3f5e4fa2501a631]: Words in s. 357(3) substituted (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. 552(3) (with Sch. 2 Pts. 1, 2)

[^key-1339c1578eac1f491bd216aea537f7ee]: Words in s. 327(5) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 60(3) (with Sch. 36)

[^key-135e1d1b580e192577b3afc67f049fba]: Words in Sch. 3 para. 34(5)(b) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 113(b), 146 (with Sch. 8 paras. 147-157)

[^key-137778773175e0769f3012b08a817d3e]: Ss. 554OA(2)-(5) applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 27(2)

[^key-13c2c7f69577db07b56f011f6cc43f84]: S. 152(2)(c)(i) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(9)(d)(i)

[^key-13c57db15184cb6f9ee63eb5529bda7f]: S. 407(3) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 62(3), Sch. 42 Pt. 3 (with Sch. 36)

[^key-13e79d30d9f99a24d6629aa9a8148519]: S. 87(3A) inserted (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 2(3)

[^key-13e9fe9d203cd13e0362a5ca5706f80c]: S. 421J(8) omitted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 227(2), 232

[^key-1408604f8e2627de93adfe93bcfd1e05]: Words in s. 188(3)(a) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 12(3)

[^key-14161ce67a682837d3d40b3c39ba2aaf]: Words in s. 579CA(2) inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 81(2)(5)

[^key-14299cfcd47fed4c6496c7563790d58a]: Sch. 2 para. 75(3)(aa) inserted (with effect in accordance with Sch. 2 para. 58 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 52

[^key-14392e172eed9650b87266e8ae4b6b2c]: S. 668(2A) 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, 10

[^key-143998ad4885d8b48bbe2543fdd25e91]: Words in s. 394(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(7), 284(1) (with Sch. 36)

[^key-143ec167bbd427130353de1557057cd3]: Words in s. 178(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 431(a) (with Sch. 2)

[^key-1462fc5130cbcb8cf05f54e170a01525]: Sch. 2 para. 43(2B)(2C) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 23, 89 (with Sch. 8 paras. 90-96)

[^key-1468b9db06e131ef1c19311f05ae6c94]: Words in Sch. 4 para. 37 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. 351(3)

[^key-1489bd761c5bdd2cba9fe923c369e7e8]: Words in s. 311(3)(c) substituted (with effect in accordance with s. 18(5) of the amending Act) by Finance Act 2005 (c. 7), s. 18(3)(b)

[^key-149b316606838aa1300cefd15bf34deb]: Words in s. 343(2) repealed (1.4.2010) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 15 Pt. 2; S.I. 2010/708, art. 4(2)(d)

[^key-149f2950e777d9b3918c7f98907715c6]: Words in s. 554M(9)(b)(i) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 19(2), 47

[^key-14b049d7290643d208a45fc08990e8c6]: S. 579A(3) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 22

[^key-14da08de50358e3a085e55be8fa4b682]: Words in s. 719 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 443(a) (with Sch. 2)

[^key-14f06ccef6915d51732d8a35cac47089]: S. 424(1)(c) repealed (with effect in accordance with Sch. 2 para. 4(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 4(2)(b), Sch. 11 Pt. 2(1)

[^key-14f3cfb7f82957a38e9ddfe13cd18511]: Words in Sch. 7 para. 27(3)(a) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 22(3)(a)

[^key-14ffb2ce52c65c04dfb84bbd69b30ecc]: Words in s. 24(6)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 428 (with Sch. 2)

[^key-1507d5a670b846b25619c51bae64b85d]: S. 289A(5A) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(5)

[^key-15385540472ee92f3c7fb572e17dcfcb]: S. 393B(4)(a) substituted by 2004 c. 12, s. 249(3) (as amended (6.4.2006) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 651(2)(a), Sch. 2 para. 161 (with Sch. 2))

[^key-15e90c216c2ca62773bc609ff166fa5b]: Words in Sch. 3 para. 34(2)(a) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 11(2)

[^key-1611d95763d5b7396cae7cd0c2c507e8]: Words in s. 447(1) substituted (with effect in accordance with Sch. 2 para. 18(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 18(2)

[^key-1693b118d4ff5185b80fb4c3d77964fd]: S. 411(2) inserted (with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2007 (c. 11), s. 63(1)

[^key-16b07741759b9701beb70847024c98cf]: Word in s. 421B cross-heading substituted (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2005 (c. 7), s. 20(3)(b)

[^key-16de706714b0008228159d30e3c46a8e]: Words in s. 480(5)(a) inserted (with effect in accordance with s. 49(11) of the amending Act) by Finance Act 2008 (c. 9), s. 49(6)

[^key-16e801ba57b269ef7f12f0f31c04a813]: Words in s. 399(1) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(9), 284(1) (with Sch. 36)

[^key-16efd3df2db006dba98ac172167a9918]: Words in s. 229(2) substituted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(2)

[^key-170ddc81153b98e817ed1f1905149509]: Sch. 3 para. 28(4) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 111(3), 146 (with Sch. 8 paras. 147-157)

[^key-171099efe713d5868c2dff4abe3e1059]: Word in s. 524(2C) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 26(4)

[^key-17203fac2002b5e22cadbf412610300d]: S. 554Z5(12) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 46(6)

[^key-174fea7091c9d4cfa1d18dab52a9e558]: S. 411 renumbered as s. 411(1) (with effect in accordance with s. 63(2) of the amending Act) by Finance Act 2007 (c. 11), s. 63(1)

[^key-1767924651abf21590bf8255c0195e71]: Words in s. 555 cross-heading substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 440(5) (with Sch. 2)

[^key-17b24f4d9a85d3534258322e72ee8554]: Words in Sch. 5 para. 31(3) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 173

[^key-17b4a105526bc718c1de84dafff3399c]: Word in s. 61N(3) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 12(2)(b) (with Sch. 1 paras. 30-34)

[^key-17cc86282bba9e723d1b45d35a613780]: S. 721 applied (6.4.2006) by Finance Act 2004 (c. 12), ss. 173(11), 284(1) (with Sch. 36)

[^key-17e54b150e649419c4941808e798f203]: Words in s. 554A(2) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 24(2)

[^key-17f6a3d5d4b8f28bf590669f822f8f5b]: Words in s. 19(2) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 2, 38; S.I. 2013/1755, art. 2

[^key-180ce8ab1df3d90ded556fd69fc62225]: Word in s. 155(1B)(a) omitted (10.6.2021) by virtue of Finance Act 2021 (c. 26), s. 23(2)(b)

[^key-1814761c0b4d38e7390db8fc12d26ac3]: S. 698 substituted for ss. 698, 699 (1.9.2003 with effect in accordance with Sch. 22 para. 12(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 12(1); S.I. 2003/1997, art. 2

[^key-182bb32ec8bd1a60141514ce3a3df5b0]: S. 23(2)(aa) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 8 (with Sch. 46 para. 26)

[^key-183d076b68bc5f3fb24b8cb117cfc393]: Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)

[^key-186169f7ad6de68dca007a15d31829ec]: Words in s. 56(7)(a) inserted (with effect in accordance with s. 136(4) of the amending Act) by Finance Act 2003 (c. 14), s. 136(3)(b)(i)

[^key-1887f9772451a42fbed5ce0834c97b24]: Words in s. 688(3) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 17(4)(a)

[^key-188e6dd1063ec4a6ecdc01184e71bb3d]: Word in s. 421B(1) substituted (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2005 (c. 7), s. 20(3)(a)

[^key-1892515b370a2fb0ff5862558d688f86]: Words in s. 131(1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 25(2)

[^key-18f115cb0ac0c804d72437188dfc2865]: Sch. 3 para. 40K(A1) inserted (with effect in accordance with Sch. 3 para. 4(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 4(3)(a)

[^key-18fe7dbfeccb3be0b4508eaa7892eeb5]: Sch. 6 para. 34 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

[^key-19018888fc26b61ea0eea44bcdf08af5]: S. 221 cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 4(b), 38; S.I. 2013/1755, art. 2

[^key-192b9518a572abccbbd1c9066776060e]: Words in s. 13(5) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 5(3)

[^key-1936d7a452f837ddbe34dcf347ff4d2f]: Words in s. 267(1)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 16

[^key-1941abfdc55d0324522052bb3230f911]: Sch. 5 paras. 20A-20C and cross-heading inserted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2008 (c. 9), s. 33(5)

[^key-1951a1e31b9fcc7efbc84d73e8fad679]: S. 173A 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. 2 para. 49 (with Sch. 9 paras. 1-9, 22)

[^key-198fd296557cbd9940e05c1cadf0b299]: Pt. 7 Ch. 3A inserted (16.4.2003 with effect in accordance with Sch. 22 para. 5(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 5(1)

[^key-19d7b5e1f6b7ba48aee945174f1a6af6]: Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 15 (with Sch. 36)

[^key-1a22e4786ebdec51c61ef8077236a8b1]: S. 317(4A) inserted (with effect for the tax year 2011-12 and subsequent tax years in accordance with s. 60(5) of the amending Act) by Finance Act 2010 (c. 13), s. 60(3)

[^key-1a2384e61cec0056e8082e94beb3e2e4]: Word in s. 710(2)(a) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 33

[^key-1a43c17c84b3b05536fdee3ccdfd5b0b]: Sch. 4 para. 22(4) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 174(4), 204 (with Sch. 8 paras. 205-215)

[^key-1a4e9823c1b58cbb423eca79f21e4a77]: Word in s. 1(1)(a) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 3

[^key-1a6593d677a804fa130e80a5a9cc5e39]: Sch. 2 para. 93(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 31(2), 89 (with Sch. 8 paras. 90-96)

[^key-1a6f18ae21a24681db9c47cceedd3d79]: Word in s. 140(3)(a) substituted (for tax year 2017-18) by Finance Act 2016 (c. 24), s. 9(1)(2)

[^key-1a79cec15e5b411723c1e6f521146d8b]: Words in s. 61(1) substituted (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. 549 (with Sch. 2 Pts. 1, 2)

[^key-1aa48ca8fed5b2e879c6b930871024d6]: S. 137(2B) inserted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(3)(b)(5)

[^key-1ab0e33c5fc54f89447116aa802a5909]: Words in s. 685(1)(b) substituted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(5)(b)

[^key-1ab857bf668ba40aef2da9aa4987d1b5]: Word in s. 227(4)(e) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 130, 146 (with Sch. 8 paras. 147-157)

[^key-1ab8a28a5fc9085398d44986f35a0232]: Words in s. 538(4) 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. 392 (with Sch. 2)

[^key-1ad6fc588f6d28f3c024818222439869]: S. 488(1)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 3(3)(a), 89 (with Sch. 8 paras. 90-96)

[^key-1ae7f09dfe33d68d0b2867681145a5c6]: S. 688(2A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 17(3)

[^key-1aeebb241a32d0736819b1d6f082ff5c]: Words in Sch. 3 para. 49 Table 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. 397(6) (with Sch. 2)

[^key-1b23daf0166a5f0a24e0dc0ed89d1bf4]: S. 531(3A) omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(3)(b)

[^key-1b346b5eed502bf975486a87497b1d56]: Pt. 7 Ch. 3D inserted (with effect in accordance with Sch. 22 para. 8(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 8(1)

[^key-1b59172542c4e467c458b6990fee76fa]: Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(12), 284(1) (with Sch. 36)

[^key-1b9ea9d1e5bbef9413933b5ca5ddb668]: Sch. 6 para. 243 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 3(2)(a)

[^key-1c213a81ec512a0c7e788b38d889a758]: Words in s. 365(3) substituted (with effect in accordance with s. 8(5) of the amending Act) by Finance Act 2017 (c. 10), s. 8(4)(b)

[^key-1c47f1383bca0f182c9f5801e990d554]: Words in s. 685(1)(b)(i) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(5)(c)(i)

[^key-1c5cf22d09bd97a2c8ecf25ddebe2269]: Words in s. 286 substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(2)

[^key-1c6eb6ad0e606cc2b331823320158b7d]: Words in s. 237(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(2)

[^key-1c7ce2e508ee8d97a5e6afdaab0184c7]: Words in s. 511(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 11, 89 (with Sch. 8 paras. 90-96)

[^key-1c910c4651b59f98089f6349c5ce6d93]: Sch. 6 para. 13 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-1c9518efd806f9196a50cb5249ed84ff]: Sch. 4 para. 17(1)(ba) and word inserted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 21(1)(2)

[^key-1c9f486e65a4db6bad900abfeb190ad9]: Words in s. 675(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 167(b)

[^key-1d0397c863c254daf79ccd905aae2b8e]: S. 413A inserted (with effect in accordance with art. 10(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 10(3)

[^key-1d05d553ccbaa7aaa43ebcd96731010d]: S. 169(3)(4) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 9(3)

[^key-1d1853fffc18971e498fdd02a9027f5d]: Words in s. 289A(5) substituted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(4)(a)

[^key-1d22cebe626b0b071a7c6f737523c4a7]: Sch. 7 para. 53 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(12), Sch. 43 Pt. 3(4)

[^key-1d22fb051991eb5dc646f41ee447c23f]: Words in s. 173A(3)(b) substituted (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)(a) (with art. 1(3))

[^key-1d3362e57152d64aab4ff83effeb17c5]: S. 554XA inserted (with effect in accordance with Sch. 6 para. 13 of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 9

[^key-1d5f4ef40435158fa3463c3daa81df81]: Words in s. 137 heading inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 5(1)(a)

[^key-1d64eb822110473f1d84766433230f08]: Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(f) (with Sch. 2)

[^key-1d86c6c6476774fd88f19fb388d5a21a]: S. 378(6) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 37(4)

[^key-1d9970152074b4aad6aa2d4a0d4a882b]: Words in s. 558(2) substituted (with effect in accordance with s. 4(8) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 4(6)(c)

[^key-1d9edb6bb69bfbfd3e0992b31579e84c]: Words in s. 345(2) 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. 337

[^key-1da65b9da919360a1fff51fe28b7474d]: Words in s. 61N(3) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(2)(a)

[^key-1da7b701001b528673d830f4be35da22]: S. 46A and cross-heading inserted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(5)(11)

[^key-1dd2138eb06610b137d5ea2ced63fcfa]: S. 554O(6) inserted (26.7.2013 for specified purposes, 1.4.2014 in so far as not already in force) by The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 (S.I. 2013/1881), art. 1(2)(6), Sch. para. 9(c)

[^key-1e14fa9bebc25dd5dfc7843c6eeef20d]: S. 94A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 6

[^key-1e186cf08074be0a82876c53e551e819]: Words in s. 6(3A) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 3, 47

[^key-1e1daa2424c3796d46f888f1d21e5bd4]: S. 1(3)(aa) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(2)(b)

[^key-1e27b8d1d246a4329e281c78bee52f14]: Words in Sch. 3 para. 49 Table omitted (with effect in accordance with Sch. 2 para. 43 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 42

[^key-1e52b2b7c96332ca4fd1381b4f201c48]: S. 635(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(3)

[^key-1e874dd1cae5a9cffb0ee9f6f91b163f]: Words in s. 683(3) inserted (6.4.2007) by Finance Act 2005 (c. 7), Sch. 10 paras. 60, 64(2)

[^key-1ebad039c58ff5e430d779694bf11d9f]: Words in s. 588 heading inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 157(3)

[^key-1ed3d6b7a62affe1561a9de6d391ca6c]: Sch. 2 para. 52(2A) inserted (with effect in accordance with Sch. 2 para. 81 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 79(2)

[^key-1ee6cef3e6bb67c369fe851d864932c2]: Words in s. 421J(4) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(i); S.I. 2005/1126, art. 2(2)(h)

[^key-1ef475acbfd6cc4adb330c1f48555797]: Words in s. 61(1) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 586 (with Sch. 2)

[^key-1f3d8841eb13d16aa289a7b19d84b305]: S. 1(3)(ba) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(2)

[^key-1f4383dcd639387be6ed82f26e82610c]: Words in Sch. 2 para. 100 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. 343(3)

[^key-1f4cf36b83a6a1b780d9e9b6f9112b4b]: Sch. 7 para. 57 omitted (with effect in accordance with s. 50(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 50(2)(b)

[^key-1f4f2ab30dc9ec4edae120b4062e2add]: Words in s. 152(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(9)(c)

[^key-1f5debafa3fcd9802eb5298ed0e504da]: Words in Sch. 3 para. 49 Table omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 13 (with Sch. 2 paras. 16, 17)

[^key-1f84f9d54ae10539d68ef943c8ca4f2a]: Words in s. 667(1) 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, 9(2)

[^key-1f8ee86373e17a07dd4faa53f8831c82]: Word in s. 318C(4)(a) omitted (21.11.2009) by virtue of The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (S.I. 2009/2888), regs. 1(2), 2(3)

[^key-1fab013d3d5d323bab274e4d6c57fcc2]: Words in Sch. 1 Pt. 1 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, 16

[^key-1fad0c097ba8d2c53431f8b34a693bb2]: S. 15(5)(c) and word inserted (with effect in accordance with Sch. 6 para. 7 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 2(b)

[^key-1fbc4d7f9a6c2d2c2df90f9d5639b3b9]: Words in s. 421C(2) substituted (18.6.2004 with application in accordance with s. 90(5) of the amending Act) by Finance Act 2004 (c. 12), s. 90(2)

[^key-1fc51eeb213c64ff5a1a5bb3d6c6273e]: S. 524(2B)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 26(2)

[^key-1fc96844b0d224efc56f59983498e20e]: S. 515(2)(e) and word inserted (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(3)(b) (with Sch. 2 Pts. 1, 2)

[^key-1fcf7d2dbc8908c2ffab7b66be4ef38a]: S. 318B(3)(b) substituted (1.4.2015) by The Income Tax (Qualifying Child Care) Regulations 2015 (S.I. 2015/346), regs. 1, 2(2)(a)

[^key-1fe59abba64b17cdb7fc46d73f8172b6]: Words in s. 318C(5)(c) omitted (6.4.2007) by virtue of The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(4)

[^key-1fef439ab26b19879ba6ade1f0c08130]: Sum in Sch. 3 para. 25(3)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Earnings and Pensions) Act 2003 (Amendment to SAYE Option Schemes Contributions Limit) Order 2014 (S.I. 2014/402), arts. 1(1), 2(2)

[^key-202150fbedb24ebb083b7c3b4d7096c5]: S. 22(1)(b) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 7(1) (with Sch. 46 para. 26)

[^key-20623203ee01156003c5086ed44d9e06]: Words in s. 148(2A) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 33(4)

[^key-2068f4b54cada4826b49a82e1947ad30]: Words in s. 554Z6(1)(a) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 69

[^key-206de49277a58c1792325355e2920706]: Word in s. 480(5) omitted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 2 para. 25(a)

[^key-2076db25c0bffa8a087f60de3917846d]: Words in s. 577(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 45

[^key-207f3811b2b88970e74b15b4d6cd4371]: S. 689A(12)(13) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 21(8)

[^key-20891576f4c6a898a62b254a394cc9ba]: Words in s. 714(2) 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. 394 (with Sch. 2)

[^key-20c5aefab2e73e3217beef1e5898729c]: Words in s. 684(7A)(a) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 5

[^key-20d056c15f15ce7b00a7d34f0c79c545]: Words in s. 665 cross-heading 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, 7

[^key-20e3aeda10051cfc4d33a569d23e3fe9]: Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4

[^key-20f177bed44b2e96b085fc8364842936]: Pt. 10 Ch. 5 modified (with effect in accordance with reg. 4(3) of the amending S.I.) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 4

[^key-21105fd66bb50a26d3ee8b57fce2b126]: Words in s. 566(4) table inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(a), 124 (with Sch. 9 paras. 125-132)

[^key-211dd33049e8af4278da9643f0c3ce35]: Words in s. 371(5) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 146(2)

[^key-214b9227ab180cbef91060a7fc7976e4]: Words in s. 554E(4)(a)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 136(4), 146 (with Sch. 8 paras. 147-157)

[^key-2159b7de1cc7f8bbdc3a79434fc2d2cc]: S. 41ZA and cross-heading inserted (with effect in accordance with Sch. 6 para. 7 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 3

[^key-215c681154dc4ae2b8d7eea0093901dc]: Sch. 7 para. 24 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)

[^key-21670de1009b76b6fcca9dcb99eb1034]: Words in s. 28(6) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(a); S.I. 2005/1126, art. 2(2)(h)

[^key-21950076d4edac27d7f75e628e5e1078]: S. 684(4A) inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 85(3)

[^key-21a001051a542535cf296056eb9f3e90]: Words in s. 46(2) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(4)(b)(11)

[^key-21a30578608ded88aeede21815c17bf8]: Word in s. 156(1) substituted (with effect in accordance with s. 10(8) of the amending Act) by Finance Act 2015 (c. 11), s. 10(3)

[^key-21a9dc1a46e9d2e4aed58dfd0e803553]: Word in s. 511(2)(b) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 114(b); S.I. 2005/1126, art. 2(2)(h)

[^key-21ab7c512074fc7da49157fd2de6be12]: Words in s. 144(1)(b) substituted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(7)(a)

[^key-21bd1cff26412d69b91f175ad716b997]: Word in s. 291(2)(ea) omitted (with effect in accordance with s. 52(4) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 52(2)

[^key-21c6a3c632073c1aa9bfdf81b6b036ae]: Words in s. 211(2) substituted (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. 8 para. 298 (with Sch. 9 paras. 1-9, 22)

[^key-21d70967bbb04da9321f2df53aaedb8e]: S. 270A(6ZA) inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(5)

[^key-21d9ec48382204f6a2f347d20bae607a]: Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(a) (with Sch. 2)

[^key-21de4a9dfb7d22ada7f193815040df61]: Words in Sch. 7 para. 45(1) inserted (1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(7)(26)(c); S.I. 2003/1997, art. 2

[^key-21e4cc9884eee37fa023aeca77d4928f]: Words in s. 318C(4)(a)(i) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(b)(i)

[^key-21e6012112d2d0311f962220ae9f2ecb]: Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 445 (with Sch. 2)

[^key-21f5627ec29d2276b3861eb986d78bd4]: Words in s. 106(1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 17(2)

[^key-220a929e46fd1449eae148a43004e9c3]: S. 408(2) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 63(3), Sch. 42 Pt. 3 (with Sch. 36)

[^key-2241add40674c4e6accee77da94be3a4]: Words in s. 26 heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(2)(a) (with Sch. 46 para. 26)

[^key-224ee2b74be89a51ae52832d4ce83ec5]: S. 684(2) modified (6.4.2007) by The Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) Order 2007 (S.I. 2007/1081), art. 2; as provided for by 2006 c. 25, s. 94(5)

[^key-22a7f2cf5ae7a73e7137b0694b3322ab]: Sch. 3 para. 39(8) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 116(3), 146 (with Sch. 8 paras. 147-157)

[^key-22bc96516a8dbcdbb8a3163fe4f5053b]: S. 700A inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 38

[^key-22d262d6b0309ece14edaf7ffbd6665b]: S. 121(3) substituted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 3(2)

[^key-230c2a70ee9aef7ec6b44112c1605491]: S. 84(1)(ab) inserted (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 2(2)(a)

[^key-231ed8429f3a96240c90edaf8220a88d]: Sch. 2 para. 7(2) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 19(4), 89 (with Sch. 8 paras. 90-96)

[^key-232e832ac90a1c08eadf6cca44f9bd8e]: S. 443(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-23466416c6a8ae771a493b5eb62b2bbc]: S. 61V(5)(d) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(7)(c)

[^key-23836d5de5ccf6737f6e1c52f86bc6a0]: Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2016 c. 24, Sch. 4 para. 1(2) (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 93(3)(a), 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), 16(2), 17))

[^key-23905cd98e23ddac9937aa87371a14d9]: S. 120(3) inserted (with effect in accordance with s. 7(9) of the amending Act) by Finance Act 2016 (c. 24), s. 7(6)(b)

[^key-23ae4a394f1a6f9cf1569c8f92504356]: Words in s. 132(1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 26

[^key-23af5d8ff376b49479c90d6b7b69d063]: Words in s. 240(7)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 143

[^key-23c0c5554751612f1d1609f0e3bb4bd4]: Sch. 5 para. 57(3) 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. 356

[^key-23d15536b155ca30b3e4f4fb40d0a3ac]: Word in s. 403(5)(a) substituted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(4)(d)

[^key-24105859162a035c57900b4c2e84d116]: S. 667(2) substituted (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, 9(3)

[^key-243d3f1e0c3f8d1b9083a3c78da266af]: Sch. 2 para. 6(2) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 18(2), 89 (with Sch. 8 paras. 90-96)

[^key-2450477a91565c289294185540683bd5]: Word in s. 413(2) inserted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 38(2) (with Sch. 46 para. 73)

[^key-24540d2745be427c8b09901ada1d5d54]: Pt. 9 Ch. 15A modified (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2006/569, reg. 5(1) (as substituted by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), reg. 10(2)(a))

[^key-246bb613f3255099599d875fd7c749b1]: Words in s. 437(1)(a) inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 7, 38; S.I. 2013/1755, art. 2