Income Tax (Earnings and Pensions) Act 2003

[^M_C_0b7c796b-ceb4-4d04-bc04-48660d199c70]: Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

[^M_C_18277b05-26dc-4de8-cda3-162324687163]: S. 573 applied (6.4.2023 for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 19(4)(8)

[^M_C_1fd4ce61-a8bf-4421-a86f-fe4b848f3685]: S. 61(4)(5) applied by S.I. 2000/727, reg 16 (as inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(13))

[^M_C_23caa937-46cd-404c-ad70-d06a591695aa]: S. 579CA as it has effect if the year of departure is the tax year 2012-13 or an earlier tax year modified (with effect in accordance with s. 22(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 22(7)

[^M_C_5976b92e-cf67-4e34-dd90-b9903336112d]: S. 637R applied (with modifications) (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 19(2)(2A) (as substituted by Finance Act 2024 (c. 3), Sch. 9 paras. 76(4), 124 (with Sch. 9 paras. 125-132)) (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)

[^M_C_5acbf0fb-5f7a-44cf-d8f5-25d8d60f791f]: S. 681H(3) applied (6.4.2024 for the tax year 2024-25 and subsequent years) by Finance (No. 2) Act 2024 (c. 12), s. 5(7))

[^M_C_5eb70b29-52c3-44db-d007-70b1202c1db0]: S. 394 restricted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 paras. 54(2)(3)(a), 55(2) (with s. 283(5), Sch. 36)

[^M_C_785e66e2-4df6-4f6b-b242-541f54cebaa7]: S. 452(2)(c)(d) applied (with effect in accordance with s. 21(1) of the amending Act) by Finance Act 2005 (c. 7), s. 21(2)

[^M_C_78a7b24f-14f2-409d-f2b4-88359bd4795d]: S. 452(2)(c)(d) applied (with effect in accordance with s. 21(1) of the amending Act) by Finance Act 2005 (c. 7), s. 21(2)

[^M_C_7f0db76b-3764-4c14-fae3-489f6bcb22b2]: S. 637Q applied (with modifications) (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20(1A) (as inserted by Finance Act 2024 (c. 3), Sch. 9 paras. 77(3), 124 (with Sch. 9 paras. 125-132)) (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 8(8)(b), 17)

[^M_C_81452438-b6f2-4f93-8dbe-1afdb84a5057]: S. 554Z1 applied (with modifications) (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 36(3)

[^M_C_850f50c0-87b0-4322-bd31-fcc54d7fef70]: S. 395 modified (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 paras. 54(3)(b), 55(3) (with s. 283(5), Sch. 36)

[^M_C_9282e6ea-0821-4788-dca2-09184fa521bd]: S. 452(2)(a) applied (with effect in accordance with s. 21(1) of the amending Act) by Finance Act 2005 (c. 7), s. 21(2)

[^M_C_aac6f021-3f41-4f3e-d277-7a6d2edc333e]: S. 579A applied (6.4.2023 for the tax year 2023-24 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 19(2)(8)

[^M_C_b1eb726b-d844-4154-9038-f07c27204097]: S. 453(1) applied (with effect in accordance with s. 21(1) of the amending Act) by Finance Act 2005 (c. 7), s. 21(2)

[^M_C_d060e658-545e-48a1-a13d-43cfa88c6889]: Sch. 5 para. 27 modified (temp.) (with effect in accordance with s. 107(5) of the affecting Act) by 2020 c. 14, s. 107(1)(3) (as substituted by Finance Act 2021 (c. 26), s. 24)

[^M_C_d583a752-4eb9-4e67-d136-612cdc9d065a]: S. 637S applied (with modifications) (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20(2) (as amended by Finance Act 2024 (c. 3), Sch. 9 paras. 77(4)(a), 124 (with Sch. 9 paras. 125-132)) (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 8(8)(c), 17)

[^M_C_da52f7f5-2c21-4845-9272-f631a16336d0]: S. 452(1) applied (with effect in accordance with s. 21(1) of the amending Act) by Finance Act 2005 (c. 7), s. 21(2)

[^M_F_033ead68-c690-4db9-c1ea-ecbf28c73db0]: Word in s. 452(2) 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. 24(a)

[^M_F_07a16f80-3f88-47bf-8081-635800471a89]: Words in Sch. 5 para. 29(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. 399(5)(b) (with Sch. 2)

[^M_F_0da5abe9-b6df-458c-90d0-397221651f99]: Words in Sch. 1 Pt. 1 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(4)

[^M_F_160ab45a-aab9-4437-89a6-bcd208af7f26]: S. 579CA substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 117

[^M_F_1833a5bd-e28f-4027-c3b2-23c4140f5624]: Sch. 3 para. 5 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 108, 146 (with Sch. 8 paras. 147-157)

[^M_F_1e83f5db-380f-44bc-db47-729b9ea32ae9]: Sch. 2 para. 18(1)(a) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 5, Sch. 43 Pt. 3(3)

[^M_F_21c31821-4502-4864-b0d4-5d8b9589f176]: Words in s. 459(3) 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. 389 (with Sch. 2)

[^M_F_24251f04-fd23-4cd5-c599-8e3bf9eb1faf]: Words in s. 677(1) Table B Pt. 1 inserted (1.4.2024) by The Income Tax (Exemption of Social Security Benefits) Regulations 2024 (S.I. 2024/287), regs. 1(1), 2(2)

[^M_F_294e68ba-5c24-45b0-87cd-ef3683a1d4c9]: This abbreviation is defined, in Part 1 of Schedule 1 to ITEPA, as Social Security (Scotland) Act 2018.

[^M_F_350aab28-5a47-4786-919f-105e69f4707a]: S. 452(2)(e) and word inserted (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. 24(b)

[^M_F_3b908b7c-94be-4566-ff35-849a640fcf6e]: Sum in s. 681C(2)(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent years) by Finance (No. 2) Act 2024 (c. 12), s. 5(1)(3) (with s. 5(4)-(7))

[^M_F_4abb9e27-bed7-44a1-8ec3-998f86405906]: S. 576A substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 116

[^M_F_59357117-07b2-4a15-be1c-2d082fd1c5eb]: The words "(other than an amount of exempt income)" inserted at the end of s. 428(2)(b) as originally enacted (with effect in accordance with s. 49(10) of the amending Act) by Finance Act 2008 (c. 9), s. 49(3)

[^M_F_5f486efe-ce79-4d20-8689-377daae3dc99]: S. 457(1)(a)-(ag) substituted for s. 457(1)(a) (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 9

[^M_F_644344b7-9c33-490a-8da2-73fdf0a8d0c2]: S. 370(6) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 27(3)

[^M_F_65f3ba94-cbae-4964-a0f6-d0d22d3b47f4]: Words in s. 660 Table A substituted (with retrospective effect to 12.2.2019) by Finance Act 2024 (c. 3), s. 18

[^M_F_66734ad8-bcca-4448-9d2f-0addcd796641]: Sch. 2 para. 14(7)(b)(ba) substituted for Sch. 2 para. 14(7)(b) (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 4

[^M_F_6d4882b0-60e5-42e3-d29b-f33cda04fce8]: S. 554Z4(7)-(10) inserted (27.4.2017) by Finance Act 2017 (c. 10), Sch. 3 para. 7

[^M_F_74567916-0eaf-4f5a-9300-30f118a33236]: Sum in s. 681B(1)(a) substituted (6.4.2024 for the tax year 2024-25 and subsequent years) by Finance (No. 2) Act 2024 (c. 12), s. 5(1)(3) (with s. 5(4)-(7))

[^M_F_780f493d-3e94-4009-eac3-bcf0fd760cc1]: S. 54(1A) inserted (retrospective to 6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 5, 6

[^M_F_848ed507-1fbe-43bb-986c-036aa11f4219]: Sch. 4 para. 5 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 169, 204 (with Sch. 8 paras. 205-215)

[^M_F_a01b30f7-ce34-4479-e5fb-0e60d8eaf131]: Sch. 2 para. 18A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 2

[^M_F_a122e78b-d497-4613-b212-07307de2920b]: Words in s. 637G(2) inserted (6.4.2024) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(1), 2

[^M_F_a30a286d-bb58-4631-aaac-8482964fe866]: S. 44 substituted (6.4.2014) by virtue of Finance Act 2014 (c. 26), s. 16(2)(11)

[^M_F_a80fda8f-1a8e-414b-d115-013a23f1e7bc]: At present, the Scottish Ministers have only legislated in relation to eligibility to winter heating assistance for children and young people. The eligibility rules are set out in the Winter Heating Assistance for Children and Young People (Scotland) Regulations 2020 (S.S.I. 2020/352), which came into force on 9 November 2020.

[^M_F_c0f3b657-8646-4250-ee48-c5a0de85edf4]: The scheme was made by the Welsh Ministers using the power granted to them by section 60 of the Government of Wales Act 2006 (c. 32). The scheme is available at: https://gov.wales/approval-home-childcare-providers-wales-scheme-2021 and a hard copy is available free of charge by request at Her Majesty’s Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.

[^M_F_c91d91be-cc82-4c2d-dfd7-2752d209ba85]: At present, the Scottish Ministers have only legislated in relation to eligibility to short-term assistance in cases where, generally, a decision about an individual’s entitlement to child disability payment has been superseded, or the individual is awaiting a re-determination or appeal about child disability payment to be decided. The relevant rules are contained in the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174), which came into force on 26 July 2021.

[^M_F_cd4b8557-dccb-48d2-b8a5-1f8e145d8a95]: Sum in s. 681C(2)(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent years) by Finance (No. 2) Act 2024 (c. 12), s. 5(2)(3) (with s. 5(4)-(7))

[^M_F_cdb50d05-dc71-42f8-a8c0-e4169560bded]: Words in Sch. 5 para. 12A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 61(1)(a); S.I. 2020/45, reg. 2

[^M_F_ce1f8881-03d5-4e0d-9ad5-d2b31d7824e2]: Pt. 2 Ch. 5B substituted (with effect in accordance with Sch. 3 para. 7(3), Sch. 9 para. 48 of the amending Act) for Pt. 2 Ch. 5A by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47

[^M_F_cedc7f55-955d-472f-f86a-9b8d2ea07aeb]: Sch. 6 paras. 92-95 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^M_F_f8636d73-9059-443a-9df3-5aa25b585497]: Sch. 2 para. 100 entry repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 121(e), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-aac0c6765230319837c88fc127394467]: Words in s. 677(1) Table B Pt. 1 inserted (21.10.2024) by The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024 (S.I. 2024/901), regs. 1, 2(2)

[^key-93bf26ea0faf73f5c8dd582e0ab7cb86]: Pt. 9 modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))

[^key-c1d9069c3bdee121d121319ccabfb6b3]: Pt. 9 Ch. 15A applied (with modifications) (18.11.2024 for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 paras. 12, 12A (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(4)(5))

[^key-aac681dc6a96a4bed913dca56b9ce980]: Pt. 9 Ch. 15A modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20A (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(9))

[^key-30dbc41813b91c345ab66508f54f928f]: Pt. 9 Ch. 15A modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20B (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(10))

[^key-11e6cfb403b7ab48e611599caacc3a5d]: Pt. 9 Ch. 15A modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20E (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(13))

[^key-cf352b8cb7f50c9a44b9798f374ad592]: Pt. 9 Ch. 15A modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2006/572, art. 7 (as substituted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(3))

[^key-faa586f36372a810b44a323fa5c5d838]: Pt. 9 Ch. 15A modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2006/575, reg. 42B (as substituted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(6))

[^key-21e7a1f34c62440991da8f93e7e868d4]: Pt. 9 Ch. 15A modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2010/1187, reg. 4 (as substituted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(3))

[^key-794ea743f678abf11d9b28562aaac5e0]: Pt. 9 Ch. 15A applied (with modifications) (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2010/1187, regs. 5-11( as amended) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(9)(b))

[^key-f4ac465bb798d72ab4b17b8dba8a324f]: Pt. 9 Ch. 15A applied (with modifications) (18.11.2024 for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 34A (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 3(9) (with reg. 6))

[^key-7442144e4834f364a9ff7c067f92e6be]: S. 637G modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2006/572, art. 37 (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(22))

[^key-0fadf4baacf84f1264e7f42fd3f6ca9a]: S. 637T inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(7)

[^key-01228d6598fbee33e71c8afd0eb7284b]: Words in s. 637C(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(2)

[^key-bedf1acd441628f1a72c64c28928c823]: Words in s. 637D(3)(a) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(2)

[^key-990198367a776ca3f57d9f4186274db9]: Words in s. 637D(3)(b) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(2)

[^key-7fb003cac7a937f787ea73727dc11595]: Words in s. 637H(7) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(3)

[^key-1b4175c5858bf97106dcfcbab2850a87]: Words in s. 637I(5) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(3)

[^key-26b809ca2e97114482dd9b4d1e1cfa7a]: Words in s. 637J(7) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(3)

[^key-a7972893aecfb0128cb6b11acb9b7eab]: Words in s. 637K(5) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(3)

[^key-7d1f2ea317b81559f561f0328d0a9f33]: Words in s. 637L(8) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(3)

[^key-e79a7194570510fbb041f4964fb1b5a6]: Word in s. 637L(8) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-8525f74ff0373f82611a23af7b008664]: Word in s. 637L(1) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-add56333694eadb27e6220d6e94d4938]: Word in s. 637L(2)(a) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-04097735a456c7ba96f78bc6cca16f4d]: Word in s. 637L(3)(a) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-591d22155cc262325585cde42daad07d]: Word in s. 637L(4)(a) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-b48f1c68133648dbaf255389464fb62e]: Word in s. 637L(5) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-720b15d1b3b9e8e32b1bb210cf01db84]: Word in s. 637L(6) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-e96e3e1cda63cee016b7c4608d3f2119]: Word in s. 637L(7) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(4)

[^key-f00aab7673bb7dc5bbdefcfd4e6de2e6]: Words in s. 637M(8) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(3)

[^key-ef116bbeda0d4050b76c00276f4302ed]: Words in s. 637Q(6) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(5)

[^key-9803ebd0ec158c3c7373c8cb36f0b3f1]: Words in s. 637S(6) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(6)(a)

[^key-db1a9d2ee5d50023eb915f23120b6521]: S. 637S(8) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(6)(b)

[^key-daaa86c8141d7cfda406658ae4949d2a]: S. 683(3D) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(4)

[^key-229db7eacd775a26175ea0c4f366c95f]: Word in s. 683(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(2)(a)

[^key-e1c6691810a83eec844a832211ccb582]: Words in s. 683(3C) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(3)(a)

[^key-070f516df43c735ffd550809775e2d9f]: Words in s. 683(3C) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(3)(b)

[^key-fd487dbc3c095b9f41c4fcd7b3c01bd7]: Words in s. 683(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(2)(b)

[^key-295cdf10fdb94a9504fb90d5794abc84]: Words in s. 343(2) Table inserted (13.12.2024) by The Anaesthesia Associates and Physician Associates Order 2024 (S.I. 2024/374), art. 1(3), Sch. 5 para. 5

[^key-22839635f04969949df81faa634d4447]: Words in s. 660(1) Table A inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 47(2); S.I. 2025/41, reg. 2; and corresponding words expressed to be inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 36(2)(a)

[^key-13122792d4a3038bec9153792c551b08]: Words in s. 660(2) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 47(3); S.I. 2025/41, reg. 2; and same words expressed to be inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 36(2)(b)

[^key-8cd41b0e82f4535e7c60c59d0d557f30]: Words in Sch. 5 para. 12A(4)(b)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 48(2); S.I. 2025/41, reg. 2

[^key-804bdaec50a56ed947f82168c889f91d]: Words in Sch. 5 para. 26(3)(b) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 48(3); S.I. 2025/41, reg. 2

[^M_F_dcb2adbd-f587-4445-e511-026c2bba58aa]: S. 141(1)(1A) substituted for s. 141(1) (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(2)(6)

[^M_F_7d000b70-9845-4a1a-8017-8b3d4f632307]: Words in s. 141(2)(a) substituted (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(3)(b)(6)

[^M_F_dbd3e6c0-8ca3-411b-be4e-726cd282ad15]: S. 141(2A) inserted (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(4)(6)

[^M_F_6671d0a2-0f17-4d80-99f8-de5c857625c2]: Word in s. 141(2) substituted (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(3)(a)(6)

[^key-56664b34372490deb17ef11c97f5fce8]: S. 637H(2)-(4) modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 5

[^key-1c8e7e45a01c02128d04951496cc9009]: Pt. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 4, 6, 7

[^key-5c829508855e2cdde330c33ced94bcff]: Words in s. 677(1) Table B Pt. 1 inserted (19.3.2025) by The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025 (S.I. 2025/212), regs. 1, 2

[^key-9ba0fd5a92346799c2493f94a6dae13e]: S. 22 applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(3)

[^key-32997a8df5bf8b60ed6f1490132a71ed]: S. 26 applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(3)

[^key-ec8cabb873dfc97041591cd14849b140]: S. 554Z9 applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(3)

[^key-3f039bbb696328f3398b52d4455a871c]: S. 554Z10 applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(3)

[^key-dafd426a5c0f151fba641099081d0343]: S. 41F applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(3)

[^key-0687b6c2c8b868de5f102d337fed8f6f]: Word in s. 22 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(4)(a)

[^key-a72cc16dddb3f0a906770867e928dfff]: Word in s. 25 cross-heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(6)

[^key-03a80783f5d11b98526f70116b95a3fa]: Words in s. 26 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(7)(a)

[^key-136f1c4573a8120bd967a5b83f07519e]: Pt. 2 Ch. 5C inserted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(1)(3) (with Sch. 8 Pt. 3)

[^key-6db5a29291d30ab539537a5188a2968b]: Words in s. 355 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(8)(a) (with Sch. 8 Pt. 3)

[^key-ef9d5d57f446033014f025515f6969ca]: Words in s. 373 cross-heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(11) (with Sch. 8 Pt. 3)

[^key-a9cfe6accdc3a3f5c43b05bb9ffe5d6a]: Words in s. 373 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(12)(a) (with Sch. 8 Pt. 3)

[^key-1524fbe6558ded224c99d31e8c112ede]: Words in s. 374 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(13)(a) (with Sch. 8 Pt. 3)

[^key-a874a7196f837fc19e61cb5a675f25d7]: Words in s. 554Z9 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(11)(a)

[^key-effab7021f9cb2126cda3aa84c66bf8a]: Word in s. 554Z10 heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(12)(a)

[^key-5635692ac4ff36862d6e9b9185f09a7a]: Words in s. 700A heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(16)

[^key-5d8d13264000d41e9929f9ebc166fb73]: Ss. 690-690C substituted for s. 690 (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 21(1)(2) (with s. 21(3))

[^key-4eb227929d409cf9e9cd8e68c3fdd108]: Ss. 690D, 690E inserted for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 4 (with Sch. 8 Pt. 3)

[^key-8bf851b285cfe42f2c25006674031f37]: Words in s. 6(3)(a) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(2)(a)

[^key-75ac73994175289f5193752211b9c175]: Word in s. 6(3)(aa) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(2)(b)

[^key-d202149938e98e0556c1908e96ff2305]: S. 20(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(3)

[^key-df2202598e8be8caf82f852dcb78db54]: Words in s. 22(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(4)(b)

[^key-bc8179f3536569cf73c560ba3908c964]: Word in s. 22(1)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(4)(a)

[^key-0cdb3bd2d0b1a8db3edda0b0adc16017]: Word in s. 23(2)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(5)(a)

[^key-54dd919ffb254d846f71188c3fdabde8]: Words in s. 23(2)(aa) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(5)(b)

[^key-56679d51dbe1904f783b55acb560a190]: Word in s. 23(2)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(5)(c)

[^key-5d1d10b922144b88da5b4a3ee6c60d40]: Word in s. 23(2)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(5)(d)

[^key-6168554966867bba75f38dea773840cb]: Word in s. 26(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(7)(b)(i)

[^key-bdf39557a244969073833c572481acbd]: Word in s. 26(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(7)(b)(ii)

[^key-f79ada79a66c55911bd84250bae8c667]: Words in s. 28(2)(b) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(2) (with Sch. 8 Pt. 3)

[^key-e0b490c8fe89f0759750da595e853ba4]: Word in s. 41F(2)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(8)

[^key-38c1349f812b5aeae22a1bf2fb494355]: Word in s. 41H(4)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(9)(a)(i)

[^key-7c0d781ef2b86c19aec515d0e51feb1f]: Words in s. 41H(4)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(9)(a)(ii)

[^key-162f779c32cfbc676e1b53702ed85dc0]: Word in s. 41H(4)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(9)(a)(iii)

[^key-6a9dae10bcffd5e8b304f583def241ae]: Word in s. 41H(4)(d) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(9)(a)(iv)

[^key-40f1a652027842a0a115382f44452880]: Word in s. 41H(7)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(9)(b)(i)

[^key-b693ebdf8a2d2a7dbf5938725f91637c]: Word in s. 41H(7)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(9)(b)(ii)

[^key-4e271c0f029d6ee9f274bc8edf48006c]: Word in s. 41H(7)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(9)(b)(iii)

[^key-72757cc0bdf3a3c8736360e75d806800]: S. 56(4)(5) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 14

[^key-ae39cec09722a5d9c45987465944a489]: S. 61G(4)(5) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 14

[^key-ba93eefc83102991dee11df5b89e9011]: S. 61R(4)(5) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 14

[^key-38003f06a1e9fadf0b6685f0328857c2]: S. 225(6)(7) substituted for s. 225(6) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(3) (with Sch. 8 Pt. 3)

[^key-1e77c5cbc7f2d8874b7223ea0d3350bf]: Word in s. 271(2)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(10)(a)

[^key-41e703c0d3abca3ab6bf751e88516912]: Word in s. 271(2)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(10)(a)

[^key-89bbc4cb0c6b4d281f5706b06380803c]: Word in s. 271(2)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(10)(b)

[^key-edfd9ec9660cd20417d05a7bafd33f6c]: Words in s. 290E(4) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(4) (with Sch. 8 Pt. 3)

[^key-b1cb7c7f52bfe8a2c3e0e7d618ec1273]: S. 312C(2A) inserted (with effect in accordance with Sch. 6 para. 8(2) of the amending Act) by Finance Act 2025 (c. 8), Sch. 6 para. 8(1)

[^key-cc4c6bdf53c40f9b73994a96308aaada]: Words in s. 333(3)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(5) (with Sch. 8 Pt. 3)

[^key-1aca4ce6699409ab2667ccee457d4a73]: Words in s. 341(4) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(6) (with Sch. 8 Pt. 3)

[^key-4086e114904585c1e182edcccb1d8f85]: Words in s. 342(7) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(7) (with Sch. 8 Pt. 3)

[^key-4305267164e52e74cf9bc26e2b1c64a5]: Words in s. 355(2) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(8)(b) (with Sch. 8 Pt. 3)

[^key-4af1044e8168f2cdfaca7ce1f0f28acf]: Words in s. 360(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(9) (with Sch. 8 Pt. 3)

[^key-719cde33b8c13b165c78ee5a228c99d5]: S. 370(6)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(10) (with Sch. 8 Pt. 3)

[^key-a2a26495e1b28625f852c0439067bc2a]: S. 373(7) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(12)(e) (with Sch. 8 Pt. 3)

[^key-11dd4f39283672bb8dfc5cf6016e62a5]: Words in s. 373(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(12)(b) (with Sch. 8 Pt. 3)

[^key-c13ab6ea79db8911572b8d8d50ea6550]: Words in s. 373(4)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(12)(c)(i) (with Sch. 8 Pt. 3)

[^key-9ea09889f97c0cda61dfb4e9804f5adf]: Words in s. 373(4)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(12)(c)(ii) (with Sch. 8 Pt. 3)

[^key-ecc302e9a7e6d9aa5d9e36184a21a22a]: Words in s. 373(4)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(12)(d) (with Sch. 8 Pt. 3)

[^key-a14ba026f9ce6e064828568160e8d5d9]: Words in s. 374(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(13)(b) (with Sch. 8 Pt. 3)

[^key-6a99ec730b3f4fdde1117be1d382caff]: S. 374(10) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(13)(e) (with Sch. 8 Pt. 3)

[^key-21e5b632f631f03368ac6346a9f685b3]: Words in s. 374(3)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(13)(c)(i) (with Sch. 8 Pt. 3)

[^key-1ce5af9e79209a3a9b47f37ba86992b0]: Words in s. 374(3)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(13)(c)(ii) (with Sch. 8 Pt. 3)

[^key-1cfa193e6acf687aeade23ebe5c8b2de]: Words in s. 374(5)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(13)(d)(i) (with Sch. 8 Pt. 3)

[^key-07c0cf420402d5959f3eb37688e9ac1b]: Words in s. 374(5)(c) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(13)(d)(ii) (with Sch. 8 Pt. 3)

[^key-59d3fd9af19680f8273e8a7a0d09c858]: S. 376(6) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(14)(b) (with Sch. 8 Pt. 3)

[^key-17b20811280474f93e513a6029764c4f]: Words in s. 376(1)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(14)(a) (with Sch. 8 Pt. 3)

[^key-75bc3deb4d9f5c1616112bc1875d4880]: S. 395C(4) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(15) (with Sch. 8 Pt. 3)

[^key-ced2e3f1cdc5245c3ad7ef0c3d52a5da]: S. 413(3ZA) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(16) (with Sch. 8 Pt. 3)

[^key-de422465e960298cddc2a1a70911b7e4]: Words in s. 554Z9(1)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(11)(b)(ii)

[^key-4f868e720fce8a65b3eaf6e72cf1de8e]: Word in s. 554Z9(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(11)(b)(i)

[^key-08518a37bd8e1b371e280c7a26d9c2b7]: Word in s. 554Z9(1)(d) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(11)(b)(iii)

[^key-ab15939c3b3f3585c881160218591680]: Word in s. 554Z9(1)(e) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(11)(b)(iv)

[^key-b5228d1891ec9c35b63d9852247b344d]: Word in s. 554Z10(1)(c) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(12)(c)

[^key-3dcd4aaed823549609be3ca7a9d88a71]: Word in s. 554Z10(1)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(12)(b)

[^key-0f5955eabf103c1c78942631d763bdf8]: Word in s. 576A(5) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(13)